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Book part
Publication date: 30 March 2023

Megan Seymore and Mary B. Curtis

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving

Abstract

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving information about accounting violations or other unethical behavior in organizations requires employees to voluntarily report the behavior. Employees may be particularly hesitant to report unethical behavior when the behavior benefits them. Employees may also justify their own unethical behavior as morally appropriate when their moral identity allows the behavior. The authors draw on psychology and ethics literature to examine the relationships among moral identity, moral disengagement, and unethical behavior. In the exploration of behavior, the authors examine both commissions and omissions. While unethical commissions are violations directly committed by an individual without cooperation from others, unethical omissions are violations resulting from an individual failing to take steps necessary to correct another's unethical behavior.

The authors conduct a survey about cheating with a sample of college students. Using structural equation modeling, the authors find that intentions to engage in unethical commissions are positively associated with moral disengagement, while unethical omissions do not appear to create the moral disengagement that can arise from cognitive dissonance. The authors also find a feedback loop from moral disengagement to future intentions, which suggests moral disengagement created from one unethical act increases intentions for future unethical behavior. Finally, the authors find a simple intervention that can help to increase the moral intensity of observed unethical behavior.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

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Book part
Publication date: 18 April 2012

Yan Liu and Raymond Loi

Research has demonstrated that ethical leadership helps to limit subordinates' workplace deviance. In this chapter, we draw on social cognitive theory of moral thought and action…

Abstract

Research has demonstrated that ethical leadership helps to limit subordinates' workplace deviance. In this chapter, we draw on social cognitive theory of moral thought and action to further understand why ethical leadership has a preventing impact on workplace deviance. We propose that the key mechanism between ethical leadership and deviance is moral disengagement, which refers to the process of making unethical behavior morally or socially acceptable. Specifically, subordinates learn cognitively and emotionally from ethical leaders to minimize the adoption of moral disengagement. When they decrease the use of moral disengagement, subordinates are less likely to display deviant behavior.

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Advances in Global Leadership
Type: Book
ISBN: 978-1-78052-002-5

Book part
Publication date: 4 December 2020

Brandon Randolph-Seng, John Humphreys, Milorad Novicevic, Kendra Ingram and Foster Roberts

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a

Abstract

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a predilection to morally disengage. The authors argue that collective leadership may be one such contingent antecedent. While researching leaders from the Gilded Age of American business history, the authors encountered a compelling historical case that facilitates theory elaboration within these intersecting domains. Interpreting evidence from the embittered leader dyad of Andrew Carnegie and Henry Clay Frick, the authors show how leader egoism can permeate moral identity to promote symbolic moral self-regard and moral licensing, which augment a propensity to morally disengage. The authors use insights developed from our analysis to illustrate a process conceptualisation that reflects a dispositional and situational interaction as a precursor to moral disengagement and explains how collective leadership can function as a moral disengagement trigger/tool to reduce cognitive dissonance and support the cognitive, behavioural, and rhetorical processes utilised to justify unethical behaviour.

Book part
Publication date: 3 February 2023

Bhayu Rhama

This chapter is building conceptual background of psychological risk for international tourists. Drawing on Place Attachment Theory, Moral Disengagement Theory, Followership…

Abstract

This chapter is building conceptual background of psychological risk for international tourists. Drawing on Place Attachment Theory, Moral Disengagement Theory, Followership Theory, Job Demands-Resources, Acculturation Theory and Goal Progress Theory of Rumination, this chapter proposes a framework of psychological risks with six psychological risks that tourists could encounter in foreign destination: destination detachment risk, moral disengagement risk, risk of false risk assessment, burnout risk, risk of loneliness and risk of rumination. High destination detachment could lead tourists to behave less environmentally friendly, while high moral disengagement could lead tourists to behave less ethically friendly. Followership to the influencers in social media could lead tourists to engage in risk-taking behaviours and false risk assessment, leading to burnout risk, risk of loneliness and risk of rumination, where negative autobiographical memory is created and forming memory-related distress when they arrive homes. Place detachment and moral disengagement risk local environmental and social health, while burnout, loneliness and rumination pose risks for the tourists' psychological health. Several studies propose suggestions for the destination manager and tourists to manage the risk effectively and adequately, including place attachment and moral engagement campaign, careful travel planning and social support.

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Book part
Publication date: 30 March 2023

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Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Abstract

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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Book part
Publication date: 17 January 2022

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Emotions and Negativity
Type: Book
ISBN: 978-1-80117-200-4

Book part
Publication date: 28 May 2013

Krista Jaakson, Jaan Masso and Maaja Vadi

Purpose — This chapter is aimed at testing the strength of three different drivers to engage in dishonest behavior at work — financial gain, response to injustice, and escape from…

Abstract

Purpose — This chapter is aimed at testing the strength of three different drivers to engage in dishonest behavior at work — financial gain, response to injustice, and escape from boredom — and shedding light to the power of individual and organizational values to hold down the effect of these drivers.Design/methodology/approach — We analyze the data of 167 service employees from a large retail organization, who responded to questionnaires which manipulated drivers and organizational values.Findings — As a result we find that the financial and injustice drivers are effectively triggering several dishonest behaviors, whereas — contrary to the expectations — boredom at work does not threaten employers with employee engagement in dishonest behavior. We do find weak moderating effect of individual values in reacting to the drivers for some forms of dishonest behaviors, but the role of organizational values was marginal.Originality/value — In this chapter dishonest behavior is divided into nine specific dishonest acts involving management and customers as the stakeholders whose interests are at stake. We attempt to associate these behaviors with particular drivers. We also look at the moderators in this process: individual and organizational values. To date, espoused values of the organization is an underexplored organizational instrument compared to other situational variables, for instance, the existence of codes of ethics.

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(Dis)Honesty in Management
Type: Book
ISBN: 978-1-78190-602-6

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Book part
Publication date: 25 August 2022

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

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Book part
Publication date: 10 June 2019

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Advances in the Technology of Managing People: Contemporary Issues in Business
Type: Book
ISBN: 978-1-78973-074-6

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