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What leads a person to commit a crime, an act which not only violates moral norms and rules but also what are often considered to be among the most serious legal ones? A wide variety of social scientists, including psychologists, economists, and sociologists, have offered answers to this question. The current paper aims to take a different approach, offering an explanation drawn from the moral psychology of a pre‐eminent philosopher, Immanuel Kant.

While best known for his duty‐based ethics and the categorical imperative, Kant had a very rich conception of character, strength, and willpower that can inform the understanding of why persons choose to commit criminal acts. This short paper begins with a brief description of Kant's moral psychology, and then surveys a number of topics within the criminal law to which this can be applied, such as normative considerations in criminal penalties, Hart's distinction between internal and external points of view on the law, mens rea and mental illness, how people regard different criminal prohibitions, and how punishment does and should affect people's choice.

The paper emphasizes the effect of the normative status of criminal laws and penalties on the choice and action of morally imperfect persons, which contrasts with the overly simplistic models of criminal behavior of other social scientists, which are based on calculations of costs and benefits alone.

The paper introduces Kant's rich but little‐known moral psychology into the discussion of criminal psychology, bringing a different angle to topics such as motivation and responsibility that are primary areas of focus for psychologists, criminologists, and philosophers.

Cognitive moral development, often referred to as moral reasoning, stems from the field of cognitive developmental psychology and moral psychology. Early work done by Jean Piaget studying the cognitive abilities of children to make moral judgments as they grow and mature created the foundation for the later work of Lawrence Kohlberg and James Rest in studying the moral reasoning abilities of adults. Thus, moral reasoning refers to the cognitive process of how a person reasons about ethical situations. This chapter will present the evolution of the use and validity of cognitive moral development/moral reasoning in determining how individuals resolve ethical or moral dilemmas. Further, more recent models and potential measurement of moral reasoning and ethical decision-making including our intuition and emotions will be discussed and suggestions regarding directions for developing methods to measure such cognitive and emotional (or intuitive) means by which individuals make difficult moral choices will be discussed.

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving information about accounting violations or other unethical behavior in organizations requires employees to voluntarily report the behavior. Employees may be particularly hesitant to report unethical behavior when the behavior benefits them. Employees may also justify their own unethical behavior as morally appropriate when their moral identity allows the behavior. The authors draw on psychology and ethics literature to examine the relationships among moral identity, moral disengagement, and unethical behavior. In the exploration of behavior, the authors examine both commissions and omissions. While unethical commissions are violations directly committed by an individual without cooperation from others, unethical omissions are violations resulting from an individual failing to take steps necessary to correct another's unethical behavior.

The authors conduct a survey about cheating with a sample of college students. Using structural equation modeling, the authors find that intentions to engage in unethical commissions are positively associated with moral disengagement, while unethical omissions do not appear to create the moral disengagement that can arise from cognitive dissonance. The authors also find a feedback loop from moral disengagement to future intentions, which suggests moral disengagement created from one unethical act increases intentions for future unethical behavior. Finally, the authors find a simple intervention that can help to increase the moral intensity of observed unethical behavior.

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

The essays by Sauer and Cassidy have argued that significant questions can be raised philosophically and historically about the guiding assumptions of economic behaviour. One can also argue that these assumptions offer a partial view of human being with an accompanying loss of the sense of the whole person. Economics tends to reduce the multiform and rich notion of person to simply a datum of economic activity. In this essay, I will argue that there is a need to re‐examine basic assumptions about what it means to be fully human. I will do this from the perspective of developmental psychology, because developmental psychology has empirically based theories that produce expectations about humanity and the future that are very different from those ascribed by economics. This essay will examine developmental theory, particularly that of Robert Kegan, to show its relevance to providing a direction for economics.

The purpose of this paper is to increase understanding of moral conflicts in information systems development by studying student perceptions in an information systems (IS) project course implemented in close collaboration with information technology firms.

The paper is based on an empirical case study. Students' perceptions of moral conflicts were gathered through diaries, drawings, and questionnaires; and the analysis was inspired by phenomenography.

The analysis reveals six types of moral conflicts. Students face conflicts related to their work tasks and to human and outside parties, and inherent in them is an inclination to moral failure in terms of doing something they perceive to be morally wrong, and also the desire for moral success in resolving the conflicts as well as possible. Students practicing the project manager's job confronted the most difficult moral conflicts.

The just IS student project community is suggested as a way of integrating ethics into IS education, and extending the research on moral conflicts to the business context is recommended.

The paper offers two contributions. First, it develops the research on IS and project‐based learning (PjBL) from a moral perspective and second, it facilitates ethics integration into IS education in the PjBL context.

The purpose of this paper is to understand how individuals seek to reduce the occurrence of unethical requests at work and the effects of such strategies.

The authors built a grounded theory through semi-structured interviews with 65 individuals who worked for companies involved in the Brazilian corruption scandal called Operation Car Wash.

The interviewees reported that they use two central strategies to avoid unethical requests: explicit moral communication (directly stating that they are not willing to adhere to an unethical request) and implicit communication (expressing such a refusal through moral symbols). Both strategies signal the morality of the communicator and lead the possible proponent of an unethical request to perceive a greater probability of being reported and, thus, avoid making such an unethical request. However, while explicit moral communication affects the perceived morality of the individual who would possibly make an unethical request, implicit (symbolic) moral communication does not. As a consequence, the risks of retaliation for making a moral communication are greater in the case of explicit moral communication, entailing that implicit moral communication is more effective and safer for the individual who wants to avoid unethical requests.

This paper broadens the literature on business ethics and moral psychology by shifting its focus from what organizations and leaders can do to prevent unethical behavior to what leaders can actively do to protect themselves from unethical requests.

The purpose of this paper is to investigate the dominance of athlete endorser characteristics (i.e. moral character vs warmth) on athlete endorser perception and the influence of tarnished athlete endorsers (i.e. immoral character vs coldness) on brand evaluations from the perspectives of perceiver characteristics, including dispositional tendency, innate moral intuitions, and self-location (SL).

This research consists of three experimental studies with 135, 72, and 91 participants, respectively. Study 1 compared the dominance of moral character and warmth on athlete endorser perception. Study 2 examined the impact of perceiver characteristics on the cause-and-effect relationship between tarnished athlete endorsers (i.e. immoral character vs coldness) and brand evaluations. Study 3 investigated the cross-cultural generalizability of the US-based research findings in Study 2 for Indians.

Moral character is more influential than warmth on athlete endorser evaluations. Tarnished athlete endorsers with immoral character exert more negative influence than tarnished athlete endorsers with coldness characteristic on brand evaluations. Except for dispositional tendency, innate moral intuitions and SL moderate brand evaluations. Endorser and perceiver characteristics yield asymmetric patterns of influence on Americans’ and Indians’ brand evaluations.

Future research is needed to verify the causal effects of thinking styles on the relationship between tarnished athlete endorsers and brand evaluations.

The determination of endorsement continuity has to jointly consider the characteristics of endorsers, perceivers, and cultures.

This research contributes to the endorsement research by advancing the research scopes of athlete endorser, perceiver, and culture characteristics.

The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach.

The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of PAs. Reasons why this perspective is more suitable for PAs are then articulated.

Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of PAs. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice.

This perspective provides an alternative conceptualisation of the ethics of PAs. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian.

This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a PA to be ethical, and raises several issues related to how ethics is included in the education and training of accountants.

Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.

This chapter reviews the evidence of the development of ethical decision-making competencies of medical professionals. Selected studies are reviewed that use a theoretical framework that has shown the most promise for providing evidence of character formation. The evidence suggests that entering professionals lack full capacity for functional processes that give rise to morality (sensitivity, reasoning, motivation and commitment, character and competence). Further, following professional education, considerable variations in these abilities persist. Whereas many perceive that role modeling is the most effective way to teach professionalism, there is no empirical evidence to support the role of modeling in professional development. The chapter concludes with suggestions for facilitating character development resistant to influence by negative role models or adverse moral milieu.