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This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.

Plastic pollution is a widespread problem around the world. However, the problem is more severe and ever increasing in developing countries. The literature suggests that the majority of the work and the solutions that have been proposed to address plastic littering have been undertaken in developed countries. Thus, there is a need to explore the problem in developing countries to better understand the issue and to develop context-specific solutions. We explored the norms perspective using ‘The Focus Theory of Normative Conduct’, individual ethical position and place attachment factors. Interviews were conducted in Pakistan with 16 people who were recently at a beach at which there was a large amount of plastic litter. Results showed that people are influenced by the pro-littering social norms of their friends and neighbours. However, people with strong anti-littering personal norms are not influenced by pro-littering social norms. We also found that people have varying moral position, and their lack of attachment with the public place also influences their littering behaviour. Moreover, people believe that other people litter due to lack of education and awareness, lack of garbage bins and a general level of carelessness. Future research needs to focus on activating an individual's idealist moral position and an individuals' attachment with the place to enhance the activation of anti-littering personal norms which will help reduce littering behaviour. Further still, government needs to set up campaigns at public places to create awareness among people about the impact of littering, and government also needs to improve the effectiveness and efficiency of waste management. Businesses can also play a role by providing waste bins which may be used as a source of promoting their support for reducing litter.

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.

This research follows Emerson and Conroy (2004) by examining student attitudes regarding a number of ethical vignettes, and extends their research to incorporate an investigation of the effects of different ethical prompts (including the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct) on responses. We explore relationships within the responses and identify significant patterns in attitudes by gender, major, and experimental treatment. While female subjects consistently view unethical behavior less favorably, our results suggest that status as an accounting major also may lead to less acceptance of the unethical behavior portrayed in the vignettes. For example, male and female accounting students were less accepting of padding expense accounts and insider stock trading, indicating that ethical training in accounting classes may be delivering some desirable results.

The main purpose of this essay is to reflect on the nature of justification. To this end, the analysis draws on Luc Boltanski and Laurent Thévenot’s De la justification. Les économies de la grandeur ¹ [On Justification: Economies of Worth ² ]. More specifically, the article aims to examine the extent to which Boltanski and Thévenot’s conceptual framework, widely known as ‘the sociology of critical capacity’, ³ permits us to demonstrate that processes of justification ⁴ are vital to the symbolically mediated construction – that is, to both the conceptual and the empirical organization ⁵ – of social life. In order to prove the validity of this contention, the inquiry explores the meaning of ‘justification’ in relation to the following dimensions: (1) existence, (2) ethics, (3) justice, (4) perspective, (5) presuppositions, (6) agreement, (7) common worlds, (8) critique, (9) practice and (10) justification itself. By way of conclusion, the article maintains that processes of justification constitute an essential ingredient of human reality.

Karl Marx could only pen the memorable line, “the history of all hitherto existing society is the history of class struggles” because he was heir to the sanitary and public health reforms of the nineteenth century (Marx [1848] 1972, p. 335). The Black Death, which had wiped out much of fourteenth-century Florence and which had regularly decimated sixteenth- and seventeenth-century London, was now but a faint memory. Yet had a historian of some earlier period of European history thought to pen a line as presumptuous as Marx's, it might have read: “the history of all hitherto existing society is the history of struggle with plague or pestilence.” Epidemics and pandemics have haunted human societies from their beginnings. The congregation of large masses of humans in urban settings, in fact, made the evolution of human infectious disease microorganisms biologically possible (McNeill, 1976; Porter, 1997, pp. 22–25). Epidemics have been as determinative of the course of economic, social, military and political history as any other single factor – emptying cities, decimating armies, wiping out generations and destroying civilizations.

This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars.

The Legends in Marketing series presents compilations of the seminal works of marketing scholars who have made significant contributions to the discipline of marketing. This review discusses the structure and contents of the volumes that comprise Legends in Marketing: Shelby D. Hunt (Sage, forthcoming).

In this article, we make the point that managerial domination as described by pragmatic sociology is an appropriate notion to make sense of complex forms of domination in contemporary organizations. Based on Lemieux’s work on ‘grammars’, we complement approaches of complex domination put forward by pragmatic sociologists such as Boltanski and Thévenot. We illustrate these ideas by means of an ethnographic study of the financial intermediation industry. Our analysis sketches out an alternative conceptualization of power in such environments, and by so doing, helps us delineate the features that characterize complex financial domination. We conclude by arguing that this type of domination is the result of specific contradictions inherent to the grammars of financial intermediation.

On Justification: Economies of Worth (Boltanski & Thévenot, 1991/2006) was a synthetic and comprehensive parsing of common goods, goods that could and had to be justified in public. In response to Bourdieu’s critical sociology, they rather provided a robust and disciplined sociology of critique, the situated requirements of justification. They refused power and violence as integral to the operability of justification. They emphasized the ways in which conventions of worth afforded coordination, not their constitution of or by domination. They refused to make either capitalism, or the state, into primary motors of social order. Indeed, they refused social sphere, structure, or group as the ground of the good. They emphasized the cognitive capacities of agents. There was no passion, no desire, no bodily affect in these justified worlds. There wasn’t even any account of production of value, of children, or of money. And while they recognized the metaphysical aspect of the good and even used Christianity as a template for one of their cités, they rigorously excluded religion. The theory was designed to analyze moments of controversy, not quiescence or quietude. In his subsequent work, Boltanski aimed to address these absences. In this essay, we examine how Boltanski sought to restore love, violence, religion, production, and institution across five texts: Love and Justice as Competences (1990/2012), The New Spirit of Capitalism, co-authored with Eve Chiapello (1999/2007), The Foetal Condition: A Sociology of Engendering and Abortion (2004/2013), On Critique: A Sociology of Emancipation (2009/2011), and La «Collection», Une Forme Neuve du Capitalisme – La Mise en Valeur Economique du Passé et ses Effets (2014) co-authored with Arnaud Esquerre.