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Article
Publication date: 21 January 2020

Dodik Ariyanto, Gusti Ayu Putu Weni Andayani and I. Gusti Ayu Made Asri Dwija Putri

The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen…

Abstract

Purpose

The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax evasion.

Design/methodology/approach

The primary data were collected and analyzed using a popular component-based model called partial least square (PLS). PLS consists of two sub-models, measurement model or outer model and structural model or inner model. The measurement model shows how real or observable variables are latent variables to be measured. While the structural model shows the level of estimation between latent or construct variables.

Findings

The statistical analysis showed that neither the coefficient of gender (moderating variable) nor the interaction between gender and the exogenous variable are significant. Solimun (2010) explained that such moderating variable is called homologizer moderation (potential moderation). Homologizer moderation refers to variable that may potentially become a moderating variable influencing relationship between predictor (exogenous) and dependant variable (endogenous). This variable has no interaction with predictors or can be said to be insignificant on the dependent variable. In this study, gender is a potential moderating variable (homologizer moderation). Gender can potentially become a moderating variable influencing relationship between justice, culture and love of money and ethical perception on tax evasion. Gender does not have interaction with justice, culture and love of money or significant influence toward ethical perception on tax evasion.

Originality/value

There are very few studies on tax evasion from an ethical point of view so this study is not only important but also interesting because it shows that tax evasion is a classic problem taking place in nearly all countries that apply taxation system; cultural difference results in different views on ethical perceptions on tax evasion (Basri, 2015); this study uses the local wisdom of Balinese people, namely, Tri Hita Karana and thus, this study becomes relatively new; justice is one of the non-economic variables of tax compliance behavior (Darmawan, 2012), so that the researcher is interested in conducting further research on the effect of justice toward ethical perception on tax evasion; there are very few studies discussing love of money (Hnisz et al., 2013); therefore, research on the effect of love of money toward ethical perception on tax evasion is of necessity and the findings of previous studies that are inconsistent. The researcher predicted that there are contingency factors that influence the relationship between justice, culture and love of money toward ethical perceptions on tax evasion. As suggested by Baridwan (2012), gender, the moderating variable in this study, refers to masculine and feminine character as a dimension of social culture; this study is carried out in the Tax Service Office (KPP Pratama) of Badung Utara because during the 2015 tax year, KPP Pratama Badung Utara was one of the KPPs in Bali DGT Regional Office which experienced a decline in realization of revenues and a sharp decline in growth.

Details

Journal of Money Laundering Control, vol. 23 no. 1
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 1 July 2006

Thomas Li‐Ping Tang, Theresa Li‐Na Tang and Beeta Yazmeen Homaifar

This study aims to test a model of pay satisfaction and argue that the income‐pay satisfaction relationship depends on one's love of money and how one compares.

Abstract

Purpose

This study aims to test a model of pay satisfaction and argue that the income‐pay satisfaction relationship depends on one's love of money and how one compares.

Design/methodology/approach

The paper investigates: a direct path (income → total pay satisfaction); an indirect path (income → the love of money → pay equity comparison → total pay satisfaction) using a structural equation model (SEM) based on 210 full‐time employees; and the model across race and gender in multi‐group analyses.

Findings

The paper finds that for the whole sample, there was one significant path (pay equity comparison → total pay satisfaction). Since African‐Americans ($32,073.15) and women ($32,400.58) tended to have lower income than Caucasians ($37,180.73) and men ($38,287.97), respectively, income significantly increased the importance of the love of money for African‐Americans and females, but not for Caucasians and males. The love of money to pay equity comparison path was not significant. Income was not related to pay satisfaction. Results of the direct path alone showed that income contributes to pay satisfaction for the whole sample, male and female employees, and Caucasians, but not for African‐Americans.

Research implications/limitations

If people do not use the love of money to judge pay equity comparison, their income does not lead to low pay satisfaction. The sub‐samples are small.

Originality/value

This paper shows the importance of including the love of money in understanding pay satisfaction.

Details

Journal of Managerial Psychology, vol. 21 no. 5
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 1 June 2005

Li‐teh Sun

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the…

Abstract

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Details

International Journal of Sociology and Social Policy, vol. 25 no. 6/7
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 April 2005

Thomas Li‐Ping Tang, Roberto Luna‐Arocas and Toto Sutarso

This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and an indirect path with two mediators (income → the…

Abstract

This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and an indirect path with two mediators (income → the love of money → pay equity comparison → pay satisfaction). Results of the whole sample showed that the indirect path was significant and the direct path was insignificant. When the indirect path was eliminated, income contributed positively to pay satisfaction. We then tested the model across two moderators: culture (the United States versus Spain) and gender. This study provides the following theoretical and empirical contributions: the direct relationship between income and pay satisfaction depends on the indirect path and the extent to which (1) income enhances the love of money and (2) the love of money is applied to evaluate pay equity comparison satisfaction. If both conditions exist, income leads to pay dissatisfaction. If the second condition does not exist, income does not lead to pay dissatisfaction. Pay satisfaction depends on (1) one’s love of money and (2) how one compares. The role of the love of money in pay satisfaction is “not”universal across cultures and gender.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 3 no. 1
Type: Research Article
ISSN: 1536-5433

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Article
Publication date: 1 March 2004

Thomas Li‐Ping Tang, Roberto Luna‐Arocas, Toto Sutarso and David Shin‐Hsiung Tang

This research examines the love of money as a moderator and as a mediator of the self‐reported income‐pay satisfaction relationship among university professors…

Abstract

This research examines the love of money as a moderator and as a mediator of the self‐reported income‐pay satisfaction relationship among university professors (lecturers). Hierarchical multiple regression results showed that the interaction effect between self‐reported income and the love of money on pay satisfaction was significant. For high‐loveofmoney professors (lecturers), the relationship between income and pay satisfaction was positive and significant, however, for low‐loveofmoney professors (lecturers), the relationship was not significant. High‐loveofmoney participants had lower pay satisfaction than low‐loveofmoney participants when the self‐reported income was below $89,139.53. When income was higher than $89,139.53, the pattern of pay satisfaction was reversed. Further, the love of money was a mediator of the self‐reported income‐pay satisfaction relationship. Income increases the love of money that, in turn, is used as a “frame of reference” to evaluate pay satisfaction.

Details

Journal of Managerial Psychology, vol. 19 no. 2
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 23 March 2010

Rafik Z. Elias and Magdy Farag

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological…

Abstract

Purpose

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions.

Design/methodology/approach

A survey is developed based on cheating actions and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in the western US students' perceptions of cheating are measured. Students are classified according to their love of money as money‐worshippers, money‐repellants, or careless money‐admirers.

Findings

Accounting students view cheating actions outside the classroom as more unethical than cheating actions inside the classroom. The love of money is significantly related to perceptions of cheating. Money worshippers view cheating actions as more ethical followed by money‐admirers and money‐repellants who view such actions as more unethical.

Research limitations/implications

The surveyed students may not be representative of all students in the USA. In addition, perceptions of cheating may not determine cheating behavior.

Practical implications

Instructors should continue to emphasize the importance of ethical behavior. Future employers should consider the love of money as an important psychological variable related to ethical perception in their hiring decisions.

Originality/value

Previous research founds that classroom cheating can be used to predict future workplace cheating among accounting employees. The study is the first to examine the relationship between the love of money and cheating among accounting students.

Details

Managerial Auditing Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 23 November 2020

Filipa Oliveira and Tânia M.G. Marques

This work aims to study the relationship between individuals' love of money and their propensity to engage in unethical behaviour.

Abstract

Purpose

This work aims to study the relationship between individuals' love of money and their propensity to engage in unethical behaviour.

Design/methodology/approach

Data were collected through a questionnaire, with the final sample consisting of 297 Portuguese individuals. The hypotheses were tested using linear regression models.

Findings

The results demonstrate that there is no significant relationship between the love of money and the propensity to engage in unethical behaviour. However, there was a significant relationship between the level of budgeting and the propensity to engage in unethical behaviours – for those individuals who have a greater ability to manage their money are less likely to engage in behaviours unethical. The existence of a significant relationship between the “evil” factor and the propensity to engage in unethical behaviour was also validated, which demonstrates that when individuals both associate negative feelings with money and consider love of money to be the “root of evil”, then they are less likely to be involved in unethical behaviour.

Originality/value

This work contributes theoretically and empirically to a better understanding of individuals' attitudes towards money and their propensity to engage in unethical behaviour. The results are of particular academic and organisational relevance due to the implications for human resource management.

Objetivo

Este trabalho tem como objetivo estudar as relações entre o amor ao dinheiro dos indivíduos e a sua propensão para o envolvimento em comportamentos não éticos.

Design/metodologia/abordagem

Os dados foram recolhidos através de questionário, sendo a amostra final composta por 297 indivíduos portugueses. As hipóteses foram testadas através de regressões lineares.

Resultados

Os resultados demonstram a não existência de uma relação significativa entre o amor ao dinheiro e a propensão para o envolvimento em comportamentos não éticos. Contudo, comprovou-se a existência de uma relação significativa entre o nível de orçamentação e a propensão para o envolvimento em comportamentos não éticos, à medida que os indivíduos apresentam uma maior capacidade para gerir o seu dinheiro, apresentam um menor propensão para se envolverem em comportamentos não éticos. Também se validou a existência de relação significativa entre o fator maléfico e a propensão para o envolvimento em comportamentos não éticos, demonstrando que quando os indivíduos associam ao dinheiro sentimentos negativos e que consideram o amor ao dinheiro como a raiz da maldade apresentam menor propensão para o envolvimento em comportamentos não éticos.

Originalidade/valor

Este trabalho contribui teórica e empiricamente para melhor compreender as atitudes dos indivíduos perante o dinheiro e a sua propensão para o envolvimento em comportamentos não éticos. Os resultados são de especial relevância académica e organizacional devido às implicações na gestão de recursos humanos.

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Article
Publication date: 20 May 2020

Alif Maggalatta and Desi Adhariani

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this…

Abstract

Purpose

The purpose of this study is to explain the effect of love of money and Machiavellianism on ethics perceptions of accounting students. The knowledge attained from this study will allow lecturers and academicians to improve the methods used for teaching ethics in accounting by evaluating the impact of two factors.

Design/methodology/approach

This research uses survey and quantitative analysis. The data were collected by distributing offline and online questionnaires to students in a university in Indonesia.

Findings

The results show that both the love of money and Machiavellianism negatively affect ethical perception. Gender as one of the control variables is found to have a significant association with the love of money, Machiavellianism and ethical perception of accounting students.

Research limitations/implications

The practical implication of the research is the need to inform students on the negative impact of the love of money and Machiavellianism on ethics, as well as the required steps to overcome such negative impact by inserting ethics-related materials in several accounting courses.

Originality/value

Accounting students represent future accountants and highly ethical accountants will protect the profession and society from harmful consequences of unethical accounting and business practices.

Details

Journal of International Education in Business, vol. 13 no. 2
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 7 March 2008

Thomas Li‐Ping Tang, Yuh‐Jia Chen and Toto Sutarso

The purpose of this paper is to attempt to use several variables measured at Time 1 to predict cluster membership (bad apples vs good apples) measured at Time 2 and…

Abstract

Purpose

The purpose of this paper is to attempt to use several variables measured at Time 1 to predict cluster membership (bad apples vs good apples) measured at Time 2 and investigate possible differences between business and psychology students in unethical behavior.

Design/methodology/approach

Business and psychology students' propensity to engage in unethical behavior (PUB), the love of money, machiavellianism, and risk tolerance at Time 1 and propensity to engage in unethical behavior at Time 2 (four weeks later) were measured. Cluster analysis was used to analyze Time 2 data and bad apples (Cluster 1, high propensity to engage in unethical behavior) and good apples (Cluster 2, low propensity to engage in unethical behavior) were identified. Then all the variables measured at Time 1 were used to predict cluster membership (bad apples vs good apples) measured at Time 2.

Findings

In three discriminant analyses, it was found that variables at Time 1 predicted cluster membership at Time 2 for the whole sample and the business sample, but not for the psychology sample. The differences between bad apples and good apples were significant for business students, but not significant for psychology students. Correlation data showed that the love of money was significantly correlated with machiavellianism and risk tolerance.

Research limitations/implications

Students are not assigned randomly to business and psychology courses. Students' behavioral intention, not actual unethical behavior, is measured here. Can professors change people's love of money, machiavellianism, risk tolerance, and the propensity to engage in unethical behavior and enhance students' and future managers' ethical decision making? This issue deserves critical attention in future research.

Practical implications

It is plausible that corruptions and scandals are caused not by lack of intelligence, but by lack of wisdom, or virtue. Professors and researchers may have to focus on ethics training, in general, and the bad apples in bad (business) barrels (mostly male business students), in particular, identify the most critical time and methods in teaching business ethics, enhance learning based on students' own experiences, and promote ethical values in schools, universities, and organizations.

Originality/value

This research shows the importance of incorporating propensity to engage in unethical behavior (PUB), the love of money, machiavellianism, and risk tolerance in identifying bad apples vs good apples across majors.

Details

Management Decision, vol. 46 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 1 July 2020

Xuan NIU

This paper aims to understand the role that money plays in polygamous marriages among the Hui ethnic group in Northwest China.

Abstract

Purpose

This paper aims to understand the role that money plays in polygamous marriages among the Hui ethnic group in Northwest China.

Design/methodology/approach

This study conducted in-depth interviews, focus group discussions and observations based on snowball sampling of individuals who voluntarily agreed to participate from June to December 2010, and during the summer of 2011, in Qinghai in Northwest China. Follow-up interviews and observations were conducted in 2015.

Findings

This study examines how love and money intersect and work together to sustain the participants’ polygamous marriages. The study concludes that material desires unite love with money to make love consumable. With the help of money, love between the sexes is transformed into desirable consumption through economic activities associated with leisure, gift giving and religious beliefs to articulate individualism

Originality/value

This study is the first to explore money’s role in the experience of polygamy among the Hui ethnic group in China.

Details

Social Transformations in Chinese Societies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1871-2673

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