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Article
Publication date: 31 May 2019

Leïla Oubrahim, Nicolas Combalbert and Véronique Salvano-Pardieu

The purpose of this paper is to investigate the prevalence of aggressive behaviour among children and adolescents with intellectual disability (ID) and to demonstrate a…

Abstract

Purpose

The purpose of this paper is to investigate the prevalence of aggressive behaviour among children and adolescents with intellectual disability (ID) and to demonstrate a possible link with moral judgement.

Design/methodology/approach

This study was carried out using two scales on a sample of 60 young people with ID in specialized schools. The first scale was “Behavior Problems Inventory-Short Form” (Rojahn et al., 2012) used to assess the frequency of aggressive behaviour and the second involved several scenarios about social situations of aggressiveness to assess moral judgement.

Findings

The main findings indicate that children and adolescents with ID gave more importance to the factor “consequences” than to that of “intent”. Moreover, there was a link between moral judgement and aggressive behaviour. Indeed, aggressive people found it harder to take into account the other’s point of view. Regarding moral judgement, they gave greater importance to the “consequences” factor than non-aggressive people.

Originality/value

The study aimed to establish, for the first time, a link between aggressiveness and moral judgement (blame) in ID (Anderson, 1996). This study clearly provides useful information regarding public health for patients, professionals and families. The authors were able to measure a similar frequency of aggressive behaviour in both children and adolescents with ID. The authors also highlighted a link between these aggressive behaviours and moral judgement. This knowledge should enhance understanding of manifestations of aggressiveness in this population, and improve diagnostic assessment. It should also help define appropriate directions for educational interventions to prevent the onset of aggressive behaviour or delinquency.

Details

Journal of Intellectual Disabilities and Offending Behaviour, vol. 10 no. 2
Type: Research Article
ISSN: 2050-8824

Keywords

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…

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: 1 December 1995

Michael Wright

Considers past research undertaken in the area of adult moral andethics education, in order to establish whether moral judgement andethical behaviour can be learnt by…

4835

Abstract

Considers past research undertaken in the area of adult moral and ethics education, in order to establish whether moral judgement and ethical behaviour can be learnt by adults through an education experience. Also seeks to identify those education media which best facilitate learning of good moral behaviour and ethical judgement. Concludes that research to date has not adequately proved the widely assumed link between teaching and learning of moral judgement and ethical behaviour. This link is important, particularly when education is perceived by many to be the best means of developing good moral judgement and ethical behaviour in the modern business environment. Raises a number of additional issues related to the topic and suggests several areas of future research opportunity.

Details

Management Decision, vol. 33 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 March 1992

John Conway O'Brien

A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society…

Abstract

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Details

International Journal of Social Economics, vol. 19 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 13 May 2020

Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 17 May 2011

Lynda Holland

Higher education (HE) in the past has been found to have a positive effect on the moral development of students from a variety of disciplines, decreasing conventional and…

674

Abstract

Purpose

Higher education (HE) in the past has been found to have a positive effect on the moral development of students from a variety of disciplines, decreasing conventional and increasing post‐conventional moral reasoning progressively at each level of study. This research aims to explore to what extent changes in moral judgement could be detected in students on computing degree courses, at three different stages of study, in order to establish if HE in the twenty‐first century has a similar effect and what level of moral awareness computing graduates/practitioners exhibit.

Design/methodology/approach

The research takes the form of an exploratory case study which aimed to investigate the current situation in one institution. The defining issues test (DIT) questionnaire was used to gather data.

Findings

Results showed little difference in the level of post‐conventional thinking between undergraduate students about to enter HE, final year undergraduates and students undertaking postgraduate studies.

Research limitations/implications

This research questions if IT students moral judgement skills are at a level that enables them to be considered professionals.

Practical implications

Recommendations are made for different teaching approaches to be adopted which place greater emphasis on relating learning outcomes to professional codes of conduct, and for computing professional bodies to take a more active role in defining components of courses they accredit.

Social implications

Given the ubiquitous nature of computers and society's high level of dependence on them it is argued that post‐conventional thinking skills are essential for people intending to work with computer technology.

Originality/value

Although the DIT questionnaire is been used extensively, no other research has been found that has utilised it to analyse moral judgement levels of HE students within the same subject discipline, at different levels of study.

Details

Journal of Information, Communication and Ethics in Society, vol. 9 no. 2
Type: Research Article
ISSN: 1477-996X

Keywords

Article
Publication date: 26 August 2014

Ying Han Fan, Gordon Woodbine and Glennda Scully

The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of…

Abstract

Purpose

The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western concepts of social networking and would be identified by practitioners as an organizational process providing positive benefits to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Australian accountants form ethical judgements and intentions, precursors to acceptable moral behaviour.

Design/methodology/approach

A cross-sectional questionnaire based on a survey of 111 usable Australian accounting professionals was completed during 2012. A confirmatory factor analysis was used to validate each construct of guanxi before a path analysis was performed.

Findings

Australian accounting professionals associate well with the favour-seeking aspects of guanxi, suggesting an affiliation with Western concepts of social networking. Both groups (i.e. public accountants and private accountants) reject rent-seeking guanxi as clearly unethical. Rent-seeking guanxi is seen to directly influence ethical judgement and intention; however, their favour-seeking guanxi attitudes do not influence ethical judgement or intention, regardless of employment type. Public and private accountants apply guanxi in a differential manner when determining moral intention. Public accountants are viewed as acting spontaneously without adequately considering the consequences (via the judgement phase), which appears to be a function of the nature of their personal association with the case study applied in this research.

Originality/value

The research provides evidence that Australian accounting professionals relate to favour-seeking guanxi as representative of a broader notion of social networking. In this context, the guanxi instrument appears to be amenable to cross-cultural evaluations of group behaviour. Significant differences of opinion exist compared to the prior Chinese studies when unethical practices are considered. The guanxi instrument proves to be a useful tool when examining the group interactions involving Western professionals and also helps establish differences in moral constructions based on employment types.

Details

Managerial Auditing Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 22 March 2022

Andrew West and Sherrena Buckby

Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with…

Abstract

Purpose

Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms.

Design/methodology/approach

The conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc.

Findings

Some similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour.

Research limitations/implications

The analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains.

Practical implications

Professional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept.

Originality/value

Although there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 July 2004

John Francis McKernan and Katarzyna Kosmala MacLullich

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through…

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Abstract

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 January 1995

Joseph Cassidy

The problem this essay addresses is the IS‐OUGHT problem as it is related to science, economics and ethics. The problem is especially provocative in ethics, for though…

Abstract

The problem this essay addresses is the IS‐OUGHT problem as it is related to science, economics and ethics. The problem is especially provocative in ethics, for though ethics would seem to concern the OUGHT most directly, not a few thinkers have despaired of ever finding a way to ground ethics in an IS of some sort. Parallel to this is the dual challenge confronting economics: to ground economics is the IS, in reality, and at the same time warrant and ground economically prescriptive statements, that is, to justify OUGHT statements in economics.

Details

Humanomics, vol. 11 no. 1
Type: Research Article
ISSN: 0828-8666

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