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This paper aims to investigate the role of cognitive moral development (CMD) in tax compliance decision. In particular, the study compares tax compliance degree in two different tax systems: synergistic and antagonistic tax climates.

Build on the CMD theory, this study uses a paper and pencil laboratory experiment that involved 157 participants to test the hypotheses.

CMD has significant contribution to the tax compliance decision, especially for taxpayers at both the pre-conventional and conventional level. Taxpayers who have achieved post-conventional level, however, do not shift their compliance degree even when the tax climate changed. The present results support the CMD theory.

To the best of the authors’ knowledge, the present study is the first to investigate the role of CMDin tax compliance decision by comparing two different tax systems: synergistic and antagonistic tax climates. This study has theoretical and practical contributions. From theoretical perspective, the findings provide evidence that CMD influence tax compliance decision-making processes. In the practical terms, this research may provide a deep insight on the important of government and tax authorities to improve the taxpayers’ moral cognitive, e.g. through any activities which aims to boost them to the level of post-conventional.

This study aims to investigate whether Islamic morality is considered by Islamic rural banks in credit application assessments.

To achieve the objective, the authors conduct an exploratory analysis of data gathered through document analysis, focus group discussions and interviews with Islamic rural banks stakeholders. Additionally, the authors conduct a survey to validate the findings.

The authors find that while Islamic rural banks conduct conventional credit analysis using 5Cs (character, capacity, collateral, capital and conditions), the banks also consider Islamic morality in their credit decisions. They emphasise several indicators such as reputation for keeping promises to customers, to suppliers, to neighbours and the Islamic character (akhlaq) of the credit applicants. Overall, the authors conclude that Islamic rural banks consider Islamic morality in their credit assessments.

To the best of the authors knowledge, this is the first study using a mixed method of quantitative and qualitative approach to investigate how Islamic rural banks assess the credit applications. In particular, this study examines whether Islamic rural banks consider Islamic morality in their credit decisions.

The purpose of this paper is to examine whether managers consider social and environmental information in evaluating projects.

Built on the stakeholder theory, this study hypothesises that managers consider social and environmental information in evaluating their projects. To test the hypotheses, this study employs experimental design.

The authors find evidence that managers consider social and environmental information in evaluating their projects.

This study finds that social and environmental information is relevant for managerial decision making, particularly in project evaluation.

Social and environmental information is considered relevant for project evaluation decision. Hence, managers should be provided those information.

To the best of the knowledge, this is the first accounting study which examines the effect of social and environmental information on managers’ decisions, particularly in the Asian context using experimental approach. Previous studies only examined the effect social and environmental information on external stakeholders, such as investors.

The performance measurement literature suggests that companies should consider increasing the diversity of their performance measures to embrace both financial and non‐financial measures. The purpose of this paper is to examine whether the use of multiple performance measures which includes both financial and non‐financial measures in evaluating subordinates' performance (reliance on multiple performance measures (RMPM)) affects their performance, or whether the effect is contingent on the specificity and difficulty of the goals contained in the measures.

A questionnaire survey to various functional managers within a single organization supported by interviews.

The effect of RMPM on subordinate managers' performance is contingent on goal specificity. However, the paper does not find the same results for goal difficulty. These findings are discussed within the context of the organization studied.

The samples are from a single organization. Further work would be needed to examine whether the results are generalizable into other organizations and/or settings.

The paper provides insight on how performance measures used to evaluate managers should be designed.

This paper contributes to the literature on supervisory evaluative style, performance measure diversity and goal‐setting theory.