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Book part
Publication date: 10 August 2005

Adam S. Maiga

This chapter uses agency theory and ethics literature to assess the moderating effect of manager's moral equity on the relation between budget participation and propensity to…

Abstract

This chapter uses agency theory and ethics literature to assess the moderating effect of manager's moral equity on the relation between budget participation and propensity to create slack. Moral equity is the major evaluative criterion for ethical judgment, is based on the overall concept of fairness, justice and right and is often very influential in contemporary moral thought (Robin & Reidenbach (1996) Journal of Business, 5(1) 17–28). The results indicate that a manager's moral equity moderates the effect of budget participation. For managers with high moral equity, the relationship between participation and manager's propensity to create slack is significantly negative while, for managers with low moral equity, the relationship is significantly positive. Further analyses indicate that high budget participation and high moral equity result in less propensity to create slack than high budget participation and low moral equity.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

Article
Publication date: 22 January 2021

Muhammad Sabbir Rahman, Md Afnan Hossain, Fadi Abdel Muniem Abdel Fattah and Abdel Mubdiu Ibne Mokter

This research aims to develop and test a conceptual model for shaping small and medium enterprise (SME) employees' avoidance behaviour towards using pirated software. The model…

Abstract

Purpose

This research aims to develop and test a conceptual model for shaping small and medium enterprise (SME) employees' avoidance behaviour towards using pirated software. The model specifies the components of morality, spirituality, emotional intelligence and ethical values that influence employees' avoidance behaviour towards using pirated software.

Design/methodology/approach

A conceptual framework was developed and tested on the basis of information technology and management literature by using data from 275 influential and active employees of SMEs. Data were collected via a survey and analysed through covariance-based structural equation modeling (CB-SEM).

Findings

In the context of SMEs, employees' avoidance behaviour towards using pirated software is motivated by significant moral antecedents. Moral equity and judgement significantly influence employees' avoidance behaviour towards using pirated software when moral emotion mediates such a relationship. In addition, individual spirituality significantly moderates the relationship between moral equity and moral emotion. Employees' emotional intelligence optimises the strength of the relationship between moral judgement and moral emotion. Employees' likelihood to engage in unethical behaviour decreases when they exhibit strong ethical values in the relationship between moral emotion and their behaviour towards using pirated software.

Research limitations/implications

This study offers theoretical support for employees' avoidance behaviour towards using pirated software. The findings of this cross-sectional work have limited generalisability. Single-country data may not be generalised to SME employees in other countries. Thus, cross-country analysis and additional measures and antecedents must be developed and identified in the future.

Practical implications

Policymakers and managers should consciously review the proposed seven-component model that causes SME employees to avoid the use of pirated software. Ethical standards that lessen the use of pirated software can be improved if managers and policymakers understand the components of moral equity and judgement that influence moral emotions.

Originality/value

This study is the first to examine the specific antecedents of the ethical standards and avoidance behaviours of SME employees towards the use of pirated software. As such, it provides a foundation for further studies on this critical area and software piracy in the context of SMEs in an emerging economy, which is limited in current literature.

Details

Information Technology & People, vol. 35 no. 1
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 5 May 2015

Denni Arli, Fandy Tjiptono and Rebecca Porto

The purpose of this paper is to explore the impact of moral equity, relativism, and attitude towards digital piracy behaviour in a developing country. End-user piracy is more…

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Abstract

Purpose

The purpose of this paper is to explore the impact of moral equity, relativism, and attitude towards digital piracy behaviour in a developing country. End-user piracy is more difficult to detect than commercial piracy. Thus, an effective strategy to combat piracy needs a comprehensive understanding of both the supply and demand sides of piracy. The current study focuses on the demand side by investigating the impact of moral equity, relativism, and attitude on consumer piracy behaviour in Indonesia.

Design/methodology/approach

Using a convenient sample in Yogyakarta, Indonesia, questionnaires were distributed in a large private university. In addition, through snowball sampling techniques, the surveys were also distributed to other adults who live within a walking distance from the campus. The data collection resulted in 222 usable surveys (a response rate of 68 per cent).

Findings

In Indonesia, moral equity had a negative and significant impact on purchases of illegal copies of music CDs and pirated software. Relativism affects the purchase of pirated software positively, but its effect on purchases of illegal copies of CDs is insignificant. Attitude towards the act was negatively impacted by moral equity for CDs and software. Relativism only significantly affects the purchase of pirated software but in the opposite direction while it has failed to reach significance for illegal music CD purchases. Attitude towards the software piracy and purchases of illegal copies of music CDs positively affect consumer’s digital piracy behaviour. Finally, Indonesian consumers feel more morally wrong to purchase illegal copies of CDs than to buy pirated software.

Practical implications

In the context of Indonesia, higher moral equity has affected piracy behaviour negatively. Therefore, efforts to reduce piracy should focus on highlighting the importance of fairness and justice. One of the main drivers of digital piracy (e.g. buying, downloading, copying, and sharing digital materials illegally) is overpriced products. It has led many Indonesians to believe that it is acceptable to purchase pirated software and illegal copies of CDs. Nonetheless, if companies are able to lower prices; thus make it affordable to consumers, consumers will perceive fairness and justice in purchasing original copies of software and CDs.

Originality/value

There are very limited studies investigating factors impacting the purchase of pirated software and CDs in the developing countries specifically Indonesia, the fourth most populous nation in the world and one of the biggest markets for counterfeit products. This is one of first few studies exploring this issue in Indonesia.

Details

Marketing Intelligence & Planning, vol. 33 no. 3
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 25 May 2018

Xiaoyi Wu and Lan Lin

Because of increasing wealth inequality, China has been confronted with resentment against the rich (referred to hereafter as RAR or Choufu in Chinese), which is a growing concern…

Abstract

Purpose

Because of increasing wealth inequality, China has been confronted with resentment against the rich (referred to hereafter as RAR or Choufu in Chinese), which is a growing concern owing to its potential to foment social conflict. Drawing on social comparison and deonance theories, this paper aims to provide theoretical insights into RAR within the Chinese context and to develop an RAR scale. Following spillover theory, the attitudinal and behavioral outcomes of RAR in organizational settings will be explored.

Design/methodology/approach

This research consists of two studies. Study 1 conceptualizes RAR and develops an RAR scale by using three separate samples. Exploratory and confirmatory factor analyses are conducted to establish scale reliability and validity. Study 2 uses hierarchical linear regression analysis to test whether employees’ RAR attitude spills over from the societal to the organizational setting.

Findings

Results suggest that RAR can be conceptualized as two distinct but related dimensions – emotional RAR and moral RAR. These two forms spill over to the workplace, influencing employees’ work attitudes and behaviors. Emotional RAR relates negatively to life satisfaction and prosocial organizational behaviors and positively to unethical organizational behaviors. Moral RAR relates negatively to pay satisfaction and positively to prosocial behaviors.

Practical implications

This research suggests that RAR has spillover effects from societal to organizational settings and demonstrates that a more robust understanding of employees’ workplace experience requires acknowledging social experiences, such as conflicts beyond the workplace.

Originality/value

This research contributes to the conflict management literature by exploring RAR as a negative attitude that serves to potentially ignite social conflict. It not only develops a theory-grounded, conceptual RAR model and a reliable RAR scale but also for the first time explores RAR attitudinal and behavioral outcomes beyond the social domain. This study serves as a meaningful touchstone for future research to incorporate social attitudes into organizational behavior research.

Details

International Journal of Conflict Management, vol. 31 no. 4
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 21 June 2011

William E. Shafer and Richard S. Simmons

The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.

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Abstract

Purpose

The purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.

Design/methodology/approach

The study is based on a field survey of practicing public accountants.

Findings

As hypothesized, certain dimensions of ethical culture had highly significant effects on intentions to engage in aggressive tax minimization strategies. Cultures characterized by strong ethical norms and incentives for ethical behavior significantly reduced the reported likelihood of engaging in unethical behavior in a high moral intensity case. In a low moral intensity case, intentions to engage in questionable behavior were significantly higher when participants felt that top managers in their firm were unethical and rewarded unethical behavior. Relativism judgments (judgments of what is traditionally or culturally acceptable or acceptable to one's family) emerged as the strongest determinant of behavioral intentions across both cases. Participants also appeared highly sensitive to questions regarding what is traditionally or culturally acceptable in Chinese tax practice.

Originality/value

This is the first study of ethical decision making among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant effects of organizational ethical context on public accountants' decision making processes. This has important implications for CPA firms, suggesting that proactive steps should be taken to promote supportive ethical contexts. The findings for the effects of relativism judgments raise concerns regarding the ethical decisions of Chinese tax practitioners, implying they are likely to engage in unethical behavior if they feel such behavior is common in their cultural environment.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 23 December 2020

Hanna Carlsson and Roos Pijpers

This paper analyses how neighbourhood governance of social care affects the scope for frontline workers to address health inequities of older ethnic minorities. We critically…

Abstract

Purpose

This paper analyses how neighbourhood governance of social care affects the scope for frontline workers to address health inequities of older ethnic minorities. We critically discuss how an area-based, generic approach to service provision limits and enables frontline workers' efforts to reach out to ethnic minority elders, using a relational approach to place. This approach emphasises social and cultural distances to social care and understands efforts to bridge these distances as “relational work”.

Design/methodology/approach

The authors conducted a two-year multiple case study of the cities of Nijmegen and The Hague, the Netherlands, following the development of policies and practices relevant to ethnic minority elders. They conducted 44 semi-structured interviews with managers, policy officers and frontline workers as well as 295 h of participant observation at network events and meeting activities.

Findings

Relational work was open-ended and consisted of a continuous reorientation of goals and means. In some cases, frontline workers spanned neighbourhood boundaries to connect with professional networks, key figures and places meaningful to ethnic minority elders. While neighbourhood governance is attuned to equality, relational work practice fosters possibilities for achieving equity.

Research limitations/implications

Further research on achieving equity in relational work practice and more explicit policy support of relational work is needed.

Originality/value

The paper contributes empirical knowledge about how neighbourhood governance of social care affects ethnic minority elders. It translates a relational view of place into a “situational” social justice approach.

Details

Journal of Health Organization and Management, vol. 35 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 16 June 2021

James Coviello and David E. DeMatthews

The purpose of this study is to understand how superintendents leading large, high-profile and politically complex urban districts make sense of their district–community context…

Abstract

Purpose

The purpose of this study is to understand how superintendents leading large, high-profile and politically complex urban districts make sense of their district–community context and advocate for issues of equity.

Design/methodology/approach

This qualitative multi-case study took place over the 2017–18 school year and involved superintendents leading large urban districts in the United States, with data derived from semi-structured interviews, observations of school board and other public meetings and document collection.

Findings

This article describes how superintendents' sensemaking around equity was situated within the context of interactions with district board members and other stakeholder groups within their communities and influenced by their sense of professional vulnerability of public advocacy. Leaders often felt the need to attenuate their personal sense of equity and act strategically when framing related policies or practices. This study highlights examples by which superintendents were forced to confront instances when community support and prioritization of equity issues did not match their own and subsequently struggled to make sense of how to frame issues that were not in alignment.

Originality/value

Despite their positional authority, relatively little attention has been paid to the experience of school district superintendents in fostering equity. This study provides practical examples of superintendents making sense of complex leadership scenarios and taking strategic action to promote equity in authentic circumstances and has important implications for research and practice.

Details

Journal of Educational Administration, vol. 59 no. 5
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 30 January 2020

Bradley James Mays and Melissa Anne Brevetti

Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with…

Abstract

Purpose

Researchers examine the new landscape of higher education, which is changing and evolving in the twenty-first century, as many non-traditional students, especially learners with physical disabilities, are “knocking on the door of higher education” (Harbour and Madaus, 2011, p. 1). Students with physical disabilities must decide how they desire to become engaged (or not) in campus life. This study also provides a theoretical lens of the moral responsibility of the multicultural academic community. Thus, the purpose of this study is to present findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived experiences will require openness for inclusive practices to uplift all students with goals of graduation and employment.

Design/methodology/approach

This research investigation includes the process of discovery being analyzed and interpreted through participants’ narratives as a rigorous act of coding, imagination and logic to aggregate findings. To elicit the findings most effectively, transcendental phenomenology is the specific qualitative approach chosen for this study.

Findings

This study includes critical findings that indicate gaining insight into the isolation, stigma and advocacy of these students’ lived educative experiences. Concerns regarding communication and support are emphasized through the participants in the findings.

Research limitations/implications

A core limitation would be that this study takes places without regard for historical lived experiences.

Social implications

Implications exist for this new landscape of Higher Education, as we work beyond the gates of higher education for real-change and social progress. We need to learn about others (non-traditional students) while working toward multicultural competence that should be modeled in academic spaces to impart this knowledge to students to impart into broad society. Let us remember the growth that happens when social support exists, because each person has a value and role in society so that we live together and support each other in lessons of self-empowerment

Originality/value

This is an original study about learners with physical disabilities and the moral issues of how to create an inclusive, multicultural environment in higher education.

Book part
Publication date: 14 December 2004

Henry Efebera, David C Hayes, James E Hunton and Cherie O’Neil

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues…

Abstract

Prior tax compliance research has largely ignored low-income individual taxpayers, as they have historically been viewed as having an immaterial impact on Federal tax revenues. However, the earned income tax credit (EITC) program has altered the Federal tax revenue landscape in this regard. The Internal Revenue Service (IRS) investigated the magnitude of EITC tax overpayments for tax year 1999 and concluded that between 27 and 31% of EITC filings were overstated, resulting in over-payments of between $8.5 and $9.9 billion (IRS, 2002). These excessive payments represented about 0.5% of total Federal revenues and 2.8% of the total tax gap. Thus, to the extent that low-income individual taxpayers intentionally under-report their incomes in order to receive higher EITC’s, the Federal budget is noticeably affected.

This study extends and complements extant tax research by examining the compliance intentions of low-income individual taxpayers. Relying on the theory of planned behavior, we examine the extent to which perceived tax equity (vertical, horizontal and exchange), normative expectations, and legal sanctions affect tax compliance intentions. Consistent with the hypotheses, the results indicate a significant positive relationship between compliance intentions and: (1) equity perceptions of the tax system; (2) normative expectations of compliance; and (3) penalty magnitude. Additionally, the findings suggest two-way interactions between penalty magnitude and exchange equity, and penalty magnitude and normative expectations. Research results reported herein hold important policy implications related to the Federal government’s efforts to reduce tax cheating and increase compliance among low-income individual taxpayers.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

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