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The purpose of this paper is to examine how experience and gender relate to the auditors’ moral awareness.

Hypotheses are informed by a neurocognitive approach to ethical decision-making and tested using survey data from 191 auditors of a Big Four audit firm in The Netherlands.

The main findings indicate that more experienced auditors (i.e. those with more years of work experience, a higher rank and a higher age) show higher levels of moral awareness. This positive relationship is stronger for morally questionable situations related to accounting and auditing, compared to general business moral dilemmas. In addition, the results support the expectation that on average, female auditors have higher moral awareness than their male counterparts.

To the knowledge of the authors, this is the first study that considers a neurocognitive approach to inform hypotheses about the antecedents of auditors’ moral awareness. The findings suggest that the involvement of experienced auditors in ethical decision-making processes may be beneficial given their enhanced ability to identify ethically disputable situations as such. Furthermore, increasing the number of women in senior positions may positively affect ethical decision-making in audit firms. Finally, this paper presents directions for future research.

The purpose of this paper is to apply the social cognitive theory and social learning theory to examine the different mechanisms through which entrepreneurs’ moral awareness and ethical behavior affect the product innovation of new ventures.

The authors collected survey data from 150 founders and 389 founding team members of new ventures in China in 2015. The final sample contained 113 questionnaires from entrepreneurs and 246 questionnaires from their founding team members. Regression analyses were used to test direct effects, and Preacher and Hayes’ (2004) formal mediation test approach with bootstrapping method was used to evaluate the mediation effects.

The findings indicate that the ethical levels of entrepreneurs can affect the product innovation of a new venture through two paths: entrepreneurs with low levels of moral awareness tend to be more individually creative, which facilitates product innovation, and entrepreneurs with high levels of ethical behavior can make founding teams more creative, which also promotes product innovation.

The findings of this study suggest that entrepreneurs are not negatively affected by their low moral awareness as long as they exhibit high ethical behavior with founding team members. But such low moral awareness has to be genuine. The best way to promote product innovation in the long run is to create an organizational culture of ethical behavior rather than to ignore moral issues in decision-making.

This study challenges the assumption that moral awareness and ethical behavior are always consistent. It takes an initial step to resolve the contradiction in the current literature regarding the relationship between the ethical levels of entrepreneurs and product innovation in the context of founders and founding teams in new ventures.

Counterfeiting is an increasingly global phenomenon that threatens the economy as a whole and also presents a risk for the consumers. The purpose of this study is to explore moral emotions along with moral awareness and moral judgment with respect to their influence in the consumption of counterfeits.

An online questionnaire was distributed among participants (n = 225) who were asked to respond to a counterfeit purchase scenario.

Results highlight the importance of moral awareness as an essential element of moral decision-making. Also, moral emotions were found to influence moral judgment as well as purchase intention.

A limitation refers to the fact that a scenario was used to evoke participants’ emotional responses. Although the situation was realistic and the majority of the people could very well imagine experiencing the reported scenario, results might change in an actual purchase situation.

This study’s findings may be particularly relevant for authorities and educators who design campaigns to curtail counterfeit consumption, thus seeking to encourage consumers to recognize the several negative consequences that result from counterfeiting behavior.

This is one of the few studies that examine the impact of cognitive and emotional influences in a counterfeit purchase decision. Fighting this problem requires an in-depth understanding of consumers’ motivations and how they feel about engaging in this morally questionable behavior.

This exploratory research examined how emphasizing a brand’s unethical behaviour through high moral intensity news framing influences consumer boycott intention.

The hypotheses were tested and validated using two experimental studies that expose customers of real retail and personal care product brands to news articles that have high and low moral intensity news frames.

The results showed high moral intensity news framing’s positive effect on consumer boycott intention. The frame’s influence is moderated by moral awareness and partially mediated by perceived moral intensity and moral judgement. The findings suggest that consumers’ perception of the frame and their attitude towards the brand will have a substantial role in boycott intention.

These research outcomes aid in the understanding of news framing effects on boycott intention, providing both insights for consumer activists and managerial implications for stewards of brands.

While previous research have examined the impact of news frames on the typical audience, there has been relatively little focus on news framing’s impact on consumers and their decision to boycott brands. This study addresses this gap by applying the work on emphasis framing to a consumer decision-making context. It also introduces moral intensity framing to the news frame classification. In addition, this study expands current conceptualizations of individual ethical decision-making to help explain consumer boycott intent.

Researchers have proposed a variety of models to depict, explain, and understand ethical decision-making processes. Rest (1986) proposed a four-stage, individually oriented model, in which a person who makes a moral decision must (1) recognize the moral issue, (2) make a moral judgment, (3) establish moral intent, and (4) make moral decisions. Similarly, Ferrell, Gresham, and Fraedrich (1989) developed a five-stage model that included awareness, cognitions, evaluations, determination, and actions. Finally, Trevino (1986) proposed a slightly different model that begins with the recognition of an ethical dilemma and proceeds to a cognition stage in which individuals make moral judgments that further affect their ethical or unethical decisions (see Jones, 1991, for a review).

There has been little empirical investigation into the theoretical relationship between moral reasoning and offending in people with intellectual disabilities (ID). The purpose of this paper is to compare offending and non-offending ID groups on a new measure of social-moral awareness, and on theory of mind (ToM).

A between groups design was used. The scores of 21 male offenders and 21 male non-offenders, all with ID and matched for IQ, were compared on the Social-Moral Awareness Test (SMAT) and on two ToM tasks.

There was no significant difference in SMAT scores or on first- or second-order ToM tasks between offending and non-offending groups. Better ToM performance significantly predicted higher SMAT scores and non-offending groups. Better ToM performance significantly predicted higher SMAT scores.

Results were inconsistent with previous research. Further work is required to establish the validity and theoretical underpinnings of the SMAT. Development in the measurement of ToM for people with ID is also required.

This is the first use of the SMAT with a population of offenders who have ID. The findings suggest caution in its use in clinical settings.

Behavioral ethics research in the field of management is burgeoning. While many advancements have been made, applying an organizational neuroscience approach to this area of research has the possibility of creating significant new theoretical, empirical, and practical contributions. We overview the major areas of behavioral ethics research concerning moral cognition and conation, and then we concentrate on existing neuroscience applications to moral cognition (moral awareness, moral judgment/reasoning, effects of moral emotions on moral reasoning, and ethical ideology). We also demonstrate the usefulness of neuroscience applications to organizational behavioral ethics research by summarizing a recent study on the neuroscience of ethical leadership. We close by recommending future research that applies neuroscience to topics such as moral development, group ethical judgments and group moral approbation, and moral conation (e.g., moral courage and moral identity). Our overall purpose is to encourage future neuroscience research on organizational behavioral ethics to supplement and/or complement existing psychological approaches.

The purpose of this conceptual paper is to present a framework for the interplay between ethics education and consumer wisdom for future empirical research. The paper aims to conceptualize the influence marketing ethics education has on students as consumers, not as future marketing executives per se due to the little literature that exist in this direction. By tackling this research gap, this paper extends the understanding of the social cognitive theory. It examines the role marketing ethics education plays in enhancing students' moral attentiveness and ethical awareness, which consequently shape their consumer wisdom.

The proposed conceptual framework is based on theoretically observing and analyzing the possible interrelations between ethics education and consumer wisdom.

This research offers multiple research propositions to examine these interrelationships through future empirical research.

The value of this paper lies in its potential importance for policymakers and marketing educators. Shedding light on this relationship is beneficial to educational institutions and the means by which courses' curricula are designed. Consequently, students will be equipped with the right foundation to become more ethical and wiser consumers.

This conceptual paper extends the research in the field of consumer behavior and marketing education. It employs the reciprocal causation model of Bandura's (1986) social cognitive theory to consumer wisdom; a novel construct in the field of consumer behavior. This opens an array to understanding the potential role of ethics education as a potential antecedent in shaping consumer wisdom. The study also explores the prospective mediating role of moral attentiveness and ethical awareness to the conceptualized relationship.

This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and Uganda. It also seeks to find the moderating effect of perceived retaliation on whistleblowing intention.

This study administers a standardized questionnaire to employees in Kenya and Uganda to measure their perceptions about whistleblowing in their organizations. This study uses partial least square structural equation modeling to test the hypotheses. This study uses four constructs, namely, awareness, judgment, retaliation and likelihood, of blowing the whistle. These constructs are measured with multiple-item scales.

The results show that ethical awareness and judgment significantly increase willingness to engage in whistleblowing in East Africa. However, this study does not find a significant retaliation effect on whistleblowing intention. Instead, this study finds that awareness and judgment mediate between retaliation and willingness to engage in whistleblowing.

This study contributes to EDM topics. It advances the understanding of the whistleblowing concept, the retaliation effect and the reasons to encourage blowing the whistle in Africa. However, this study did not consider cultural factors, such as nationality, patriotism and ethnicity. Moreover, the results are only based on data from Uganda and Kenya and may not apply to other sub-Saharan nations.

These findings are particularly significant for managers and policymakers in East Africa, where fear of retaliation and lack of awareness are the main barriers to whistleblowing. The results may help managers develop human resource practices to include policies to support moral behavior. It may also provide insights to the policymakers to understand the factors that facilitate whistleblowing practices and help them to adopt new strategies or policies to stimulate whistleblowing culture.

This study is one of the initial empirical studies in the East Africa context to explore the EDM predictors and the impact of retaliation on the whistleblowing intention.

With the rise in public awareness of corporate social responsibility, business leaders are increasingly expected to recognize the needs and demands of multiple stakeholders. There may, however, be unintended consequences of this expectation for organizational managers who engage these needs and demands with a high level of moral attentiveness. This study aims to investigate the indirect effect of managerial moral attentiveness on managerial turnover intent, serially mediated by moral dissonance and moral stress.

Multi-phase survey data were collected from 130 managers within a large sales organization regarding experiences of moral dissonance and moral stress. The authors analyzed the relation of these experiences to measures of moral attentiveness and turnover intent using structural equation modeling.

Results support a serial mediation model, with a positive, indirect effect between moral attentiveness and turnover intent among managers through moral dissonance and moral stress. Overall, the results suggest that expecting business leaders to be morally attentive may result in greater moral dissonance and moral stress, potentially impacting their intentions to stay with the organization.

Implementing positive practices toward processing moral dissonance and reducing moral stress may be a mechanism toward retaining ethically inclined organizational leaders.

This study is the first to identify moral attentiveness as an antecedent to turnover intent within managers. It also establishes the serial mechanisms of moral dissonance and moral stress and provides suggestions on how to retain morally attentive managers by actively managing those mechanisms.