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1 – 10 of over 12000Leïla 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 possible…
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.
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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.
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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 adults…
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.
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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 enduring…
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.
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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 membership on…
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.
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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…
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.
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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 guanxi…
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.
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Olivia Stacie-Ann Cleopatra Bravo and Sindy Chapa
This exploratory research examined how emphasizing a brand’s unethical behaviour through high moral intensity news framing influences consumer boycott intention.
Abstract
Purpose
This exploratory research examined how emphasizing a brand’s unethical behaviour through high moral intensity news framing influences consumer boycott intention.
Design/methodology/approach
The hypotheses were tested and validated using two experimental studies that expose customers of real retail and personal care product brands to news articles that have high and low moral intensity news frames.
Findings
The results showed high moral intensity news framing’s positive effect on consumer boycott intention. The frame’s influence is moderated by moral awareness and partially mediated by perceived moral intensity and moral judgement. The findings suggest that consumers’ perception of the frame and their attitude towards the brand will have a substantial role in boycott intention.
Practical implications
These research outcomes aid in the understanding of news framing effects on boycott intention, providing both insights for consumer activists and managerial implications for stewards of brands.
Originality/value
While previous research have examined the impact of news frames on the typical audience, there has been relatively little focus on news framing’s impact on consumers and their decision to boycott brands. This study addresses this gap by applying the work on emphasis framing to a consumer decision-making context. It also introduces moral intensity framing to the news frame classification. In addition, this study expands current conceptualizations of individual ethical decision-making to help explain consumer boycott intent.
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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 reference to…
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.
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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…
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.
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