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This article proposes a model for justifying decisions that integrates both ethical theory and practice. The usefulness of basic theory and applied practice in justifying decisions is a subject of continued debate. This article sees both as useful. It approaches moral justification from the perspective of responding to incentives. In this justification process, moral confrontation is the process of using theory to identify and analyze incentives and incentive conflicts. Moral imagination is a process of thinking that relies on practical intuition, self-reflection, and moral ideals to reconcile the identified incentives and incentive conflicts. Both theory and practice play vital and complementary roles in this moral justification process. The primary belief is that the proposed combination of moral confrontation and moral imagination can lead to advances in both the theory and practice of business ethics.

The purpose of this paper is to investigate the interaction effect between customer satisfaction and monetary incentives on online reviews and test the moderating effect of personal characteristics, filling the research gap in online review behavior from the senders.

Using a project role-playing technique that is widely applied in the marketing field, the authors conducted two experimental studies in a laboratory setting with student subjects and collected 390 and 362 acceptable samples for analysis in Studies 1 and 2, respectively.

This research confirms the positive effects of satisfaction and incentives on review scores and tests the interaction effect between satisfaction and incentives on review scores with the moderating effects of moral judgment and sensitivity of promotion. Incentives could strengthen customers’ review scores except under small incentives situation where dissatisfied customers decrease scores instead. Additionally, the moderating effects of moral judgment and sensitivity of promotion are more significant in the case of dissatisfaction.

As this study focuses exclusively on a single service context and uses student samples, limitations persist regarding the generalizability of the results.

The research provides new insights for marketers on designing effective incentive programs, as well as how to better balance costs and benefits in promotion strategies.

This is one of the first studies to explore the interaction effect between satisfaction and incentives on online reviews considering the moderating effects of moral judgment and sensitivity of promotion. As a result, a new model is forwarded.

The collapse of command economies in the Second World, and the monopoly of structural adjustment as prescribed development policy for the Third World, have thrust incentives to the center of debates about economic policy. As one political economist declares, “Few economists today would dispute the desirability of using incentives to invite and welcome the contributions of people's resources to the economy rather than employing commands and public appeals.” The British development economist Reginald Green puts it more pointedly: “The importance of incentives is not a matter open to debate, nor is the importance of material incentives and participation. The divergence is one which incentives are most cost effective and how to package them in specific contexts.”

We develop a theoretical model of input use by agricultural producers who purchase crop insurance, and thus may engage in moral hazard. Through simulations, our findings show a combination of partial insurance coverage and partial monitoring of inputs may reduce substantially the problems associated with moral hazard. The minimum level of input use that must be required by regulation is determined to be substantially lower than the optimal or actual input level chosen by producers. Because the use of inputs for crop production occurs in many stages over the pre‐planting, planting, and growing seasons, only a minimal input requirement is needed. Thus, the cost of implementing such a regulation can be kept much lower than would be the case for a regulation of complete monitoring of input usage.

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

According to the SEC, the proposed roadmap for adopting principles-based International Financial Reporting Standards (IFRS) is still a priority. The adoption of IFRS will ultimately demand greater emphasis on practitioner judgment (Mintz, 2010). This chapter focuses on the need for building the judgment skills of the practitioner. Our methodology follows a three-step process. We start with accounting standards, reviewing similarities and differences between “rules-based” and “principles-based” standards and conclude that, while applying any standard requires judgment, applying principles-based standards requires more judgment. We then focus on preparer incentives that can influence this requisite judgment. We use the “fraud triangle” to analyze the influence of incentives on judgment under each standards setting approach. Our third and most important step involves equipping practitioners to make judgments in the presence of incentives. We present and discuss a model that considers economic, social (legal), and ethical dimensions for making principled judgments in the presence of incentives and advocate-improved education for accountants in implementing that model.

The aim of this paper is to show how provisions of the Supplemental Revenue Assistance Payments (SURE) program impacts production practices, and empirically examine changes in crop insurance participation rates as a means of measuring producer responses to the program.

The structure of the SURE program is described and a stylized theoretical model is used to show the SURE program's effects on farm‐level crop insurance and production decisions. A county‐level cross‐sectional empirical specification with regional fixed effects is used to test the hypothesis that producers who are most likely to benefit from production practice re‐optimization are more likely to participate in crop insurance.

Results from empirical analyses of corn, soybean, and wheat production areas show that the SURE program has had substantial impacts on crop insurance participation by producers who are more likely to receive SURE indemnities and exploit moral hazard opportunities.

Because the program has only recently been introduced, empirical estimates of the program's long‐run impacts are not estimable.

Results indicate that the program can have unexpected market consequences, with increased frequency and size of SURE indemnity claims than the Congressional Budget Office anticipated and increases in aggregate tax payer subsidies for both the crop insurance and SURE program. These outcomes can have important implications on motivating a restructuring of the program in the next farm bill.

Increased tax payer expenditures on the SURE and crop insurance programs in the form of subsidies can lead to non‐trivial reductions in social welfare.

This research is the first to develop a rigorous model of the SURE program's impacts on producer responses and associated effects on crop insurance participation. The study also provides empirical evidence of these effects.

Compares the marketing functions of social enterprises with that of private enterprise, and discusses the management problems involved in the selection and implementation of a social enterprise strategy. Purports that the marketing function in a social enterprise, as in other types of enterprise, is concerned with decisions relating to the level, composition, and distribution of the output. Recognises that marketing mix decisions – e.g. product, price, place, and promotional decision – provide one specific way of determining the output enterprise. Concludes that the marketing planning problem, in a social enterprise, is a complex one, and success depends on the twin elements of operating flexibility and consumer participation.

The collapse of the Soviet Union and the success of the US economy at the end of the second millennium do not necessarily mean the end of socialism. In fact both capitalism and socialism are beneficial for a unitary human development, which consists of both material and spiritual development. Capitalism, with its emphasis on self‐interest and individual freedom, has been crucial to material development. But socialism, with its preference for other‐interest and collective necessity, is conducive to spiritual development. Thus, what is needed for further development of the human race is a unitary economics that synergizes capitalism and scoialism.