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A recent article pointed out that “past research has paid relatively little attention to the sources of individuals’ moral philosophies from either a conceptual or an empirical standpoint” and investigated the determinants of idealism and relativism among American marketers. A literature review indicates that there is even less theoretical and empirical cross‐cultural investigation of moral philosophies. As more and more companies are expanding into foreign markets, problems related to cross‐national ethics and social responsibility are becoming increasingly prevalent. Therefore, this study proposes a framework explaining the differences in the idealism and relativism of American, Malaysian, and Australian marketers based on: country differences (cultural differences and differences in economic and legal/political environment); corporate ethical values; and gender and age of the marketer. Results indicate that there are differences in the level of idealism and relativism exhibited by marketers from the three countries. Irrespective of country, corporate ethical values are positively related to the idealism and negatively related to the relativism of marketers. Also, irrespective of country, women are more idealistic than men, and relativism increases with age. Implications are offered and avenues for future research suggested.

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active benefit, passive benefit, no harm and doing good. The moderating impact of two dominant personalities – Machiavellianism and narcissism – was also analyzed. Based on Hunt–Vitell theory of ethics, this study aims to propose that there is a positive and significant impact of more relativistic and less idealistic moral philosophies on the decreased consumer ethical perceptions and that the narcissistic/Machiavellian personality traits drive that effect.

A total of 497 survey respondents were recruited via an online platform. All respondents were asked to answer questions, which were divided into four major parts. The first part consisted of scales related to both moral philosophies, the second part had both dark personality scales, the third part questioned about their consumer ethical beliefs and the final part was related to consumer demographics.

Relativists had higher scores in three consumer unethical belief dimensions. Idealists were not supportive of the active and passive illegal activities, as did their positive relation with doing good aspect of the ethical beliefs. Machiavellians strengthen the positive relativism relationship. The idealistic relation of narcissists, compared to relativistic relation, is stronger on unethical decision-making for consumers.

This study contributes to the current knowledge of individual’s moral philosophies and their impact on consumer ethical beliefs. It further demonstrates how the dark personalities of narcissism and Machiavellianism drive the relationship.

The purpose of this paper is to examine the influence of personal and moral intensity variables on specific processes, namely, ethical recognition, ethical judgment and ethical intention, involved in the ethical decision making (EDM) of accounting professionals.

A structured questionnaire containing four vignettes of ethical dilemmas is used in the paper to obtain data from 329 accounting professionals. The data are analyzed using Pearson correlation matrix, independent sample t-test, one-way analyses of variance and multiple regression estimation techniques.

The findings of the paper suggest that age, economic status, upbringing, moral idealism and relativism, magnitude of consequence and social consensus are significant determinants of the EDM process of accounting professionals.

The paper provides evidence to guide accounting regulatory bodies on ways to strengthen extant measures that ensure strict compliance with ethics codes among accounting professionals in Nigeria.

The paper provides support for Kohlberg’s cognitive reasoning and moral development theory and Rest’s EDM theoretical model, which will aid the development of a structured curriculum for accounting ethics instruction in Nigeria, as hitherto, there is yet to be a provision for a stand-alone ethics course in the undergraduate accounting programs in Nigeria.

This study aims to examine the ethical beliefs and moral philosophical typologies, the relative effect of religiosity on personal ethical beliefs and behavior of the collectivist and individualistic business executives.

This research assesses the relative impact of significant cultural factors on the business ethical decision-making process in a Western and individualistic cultural context (the USA) in comparison to a non-Western and collective cultural context (Morocco). To understand how cultural variations influence business ethical practices, this study adopts Hofstede’s cultural framework for comparison of business executives’ ethical decisions within a cross-cultural context. Hypotheses are tested on survey data on 172 business executives.

Results show that most collective business executives are “Situationists”. The findings reveal a strong, positive relationship between business managers’ religiosity and their idealism degrees. This study also reveals mixed findings in examining the correlation of religiosity with various components of ethical intentions.

The link between religiosity and ethical intentions needs to be viewed with caution. This calls for expanding the scope of this study into other cultures and religions.

Differences of the findings in ethical typologies between collective and individualistic business executives may lead to different negotiation styles on ethical business decisions and issues. Managers from a collective culture are not as likely to exhibit much change in their initial ethical orientation(s). There is a strong positive relationship between a business manager’s religiosity and his/her degree of idealism. Thus, the more religious business managers are, the more Absolutist they are when making ethical and moral judgments.

This research works to fill the gap by examining the impact of culture on the business/marketing ethical decision-making processes within the contexts of a Western cultural and developed nation and a non-Western cultural, and developing/Mediterranean/North African nation. The findings clarify the influence of culture on business ethical decisions. Such an understanding can assist corporate managers in developing and successfully implementing business ethical codes that lead to enhanced moral conduct in their organizations.

This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.

Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.

Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.

This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.

The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.

Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.

The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil.

The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data.

The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service.

To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

The purpose of this study is to show that the spread of conspiracy theories has resulted in many tragic incidents, such as January 6 Insurrection at the US Capitol Building. Interestingly, many of the conspiracy theory followers are religious individuals. In response to this phenomenon, this study will investigate the impact of religious (un)beliefs on consumer ethics. Secondly, this study will investigate the mediating role of conspiracy theory on consumer ethics. Finally, this study will investigate the moderating role of ethical ideology (i.e. relativism) on the relationship between consumers’ (un)belief (e.g. religiosity and atheism) and consumer ethics.

Overall, 328 participants living in the USA (32% female and 68% male) were recruited from Amazon Mechanical Turk (MTurk) in exchange for financial compensation.

The results show the negative impact of a belief in a conspiracy theory. These conspiracy beliefs can skew any individual irrespective of their beliefs or unbelief. Religious leaders, policymakers and educators need to keep this in mind when designing a campaign to reduce unethical behavior. Everyone is prone to conspiracy theories.

This is one of the first few studies exploring the impact of belief in conspiracy theories on consumers’ ethical beliefs. There are still limited studies investigating whether conspiracy beliefs lead individuals to engage in unethical behavior.

The Need for Ethical Standards The 1970's and 1980's have witnessed an increased concern about building an ethical foundation upon which to make better business decisions in those areas where the Tightness or wrongness of those decisions is open to question. Ethics is the name given to the attempt to think through the moral implications of human actions; business ethics is the study of the morality of business decisions and the determination of standards for those decisions.

The cognitive processes through which religiosity and idealism affect ethical consumption have received little attention in prior research. This study aims to explore the influence of religiosity and idealism on ethical purchasing intention through moral obligation and perceived customer effectiveness (PCE).

The study analyses data from 149 Muslim participants in Saudi Arabia, using structural equation modelling.

The results reveal that religiosity leads to PCE but not to moral obligation and that idealism leads to both PCE and moral obligation. Mediation analysis indicated that PCE mediates the effect of both religiosity and idealism, although moral obligation only mediates the effect of idealism.

This research enriches the understanding of ethical consumption and contributes to the debate on how religiosity and idealism affect ethical consumption. It also has significant implications for theory and the development of sustainable marketing initiatives. Marketing campaigns and other promotional activities may focus on the interconnection between ethical purchase and the religious and ideology dimensions of consumers. Also, while formulating a communication strategy, it is necessary to emphasize the religious dimension of the sustainable use of the product.

Moral obligation and PCE have been shown as cognitive and psychological mechanisms explaining the links between religiosity or idealism and ethical purchasing behaviour.