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The success of self-assessment tax system is voluntary compliance with the tax laws. When tax evasion is seen as unacceptable, taxpayers will tend to evade tax less. Hence, the understanding of taxpayers’ attitude on tax morality towards a tax system has to be enhanced to minimize tax evasion cases. The purposes of this study are to examine the relationship between tax fairness, tax knowledge, enforcement level and social exchange towards taxpayers’ attitude of tax morality under the self-assessment system in Malaysia and also to identify the relationship between taxpayers’ attitude of tax morality and taxpayers’ perceptions on tax evasion.

Data were collected from 400 taxpayers through a questionnaire and analysed.

From the analysis, it has been found out that tax knowledge is the most important tax system characteristic that affects taxpayers’ attitude of tax morality. In addition, taxpayers’ attitude of tax morality is significant to taxpayers’ perceptions on tax evasion in Malaysia.

The findings of this study would be useful for the government to further improve the present tax system to increase voluntary tax compliance.

Zygmunt Bauman's work is a case study in the possibilities of postmodernism for sociology. Characterized on the one hand by a gloomy epistemology about knowledge and morality in a postmodern world and on the other, by provocative new concepts to empirically describe a postmodern world, Bauman's work evidences a key tension within postmodern thought. Is it possible to reconcile Bauman's pessimistic epistemology with his optimistic sociology? My argument is that if we recast Bauman as a critical theorist and his method as dialectical immanent critique, we can see how his positive empirical concepts are based on his negative epistemology. In this way we can make sense of the complexity of Bauman's work and appreciate his prophetic abilities. The complexities and possibilities of postmodern thought in general become clearer as well.

Service robots are expected to become increasingly common, but the ways in which they can move around in an environment with humans, collect and store data about humans and share such data produce a potential for privacy violations. In human-to-human contexts, such violations are transgression of norms to which humans typically react negatively. This study examines if similar reactions occur when the transgressor is a robot. The main dependent variable was the overall evaluation of the robot.

Service robot privacy violations were manipulated in a between-subjects experiment in which a human user interacted with an embodied humanoid robot in an office environment.

The results show that the robot's violations of human privacy attenuated the overall evaluation of the robot and that this effect was sequentially mediated by perceived robot morality and perceived robot humanness. Given that a similar reaction pattern would be expected when humans violate other humans' privacy, the present study offers evidence in support of the notion that humanlike non-humans can elicit responses similar to those elicited by real humans.

The results imply that designers of service robots and managers in firms using such robots for providing service to employees should be concerned with restricting the potential for robots' privacy violation activities if the goal is to increase the acceptance of service robots in the habitat of humans.

To date, few empirical studies have examined reactions to service robots that violate privacy norms.

This study aims to presents the article regarding the influential role of moral inefficacy and moral disengagement to address green intention and behaviour gap among consumers, and how they attain self-exoneration because of the moral dilemma if any exist.

The present study is based on semi-structured interviews, using constructivist grounded theory, which offers a platform to investigate, explore and discover psychosocial mechanism that operates among the consumers regarding the dimension of morality and green practices. In-depth exhaustive dialogues with Indian green consumers are set up to stimulate dialogue on the study.

Findings of the study shed light on the moral dilemma arising from internal and external inefficacy of consumers and disengagement of morality to save consumers from self-condemnation. Also, the study proffers the potential conceptual framework of moral inefficacy, moral disengagement and green buying behaviour of consumers. Eventually, the study mapped the morality matrix to explore the consequents of moral inefficacy and moral disengagement.

The idiographic nature of qualitative research, particularly grounded theory may be considered as a research limitation as it follows limited generalizability. Moreover, the present research work is exploratory in nature and depends on the candour of researchers’ reactivity and understanding.

The study subjectively concludes the green behaviour of consumers and discusses the rationality behind green intentions and behaviour gap. Marketers can strategize consumer morality as an approach to enhance green buying behaviour of consumers by removing moral inefficacies and disengagements.

It is crucial for marketers and society to understand the reasons behind non-green consumerism and accordingly cope up with the situation.

The study has been designed in a way to discuss the philosophy of morality and psychology of consumers on green consumption. To elicit the crux and conceptualization of morality and green purchasing framework using constructivist grounded theory is the exclusivity of this study. This paper explores green consumption pattern using moral orientation and processes in detail.

From an internal perspective, the purpose of this study is to understand employees' responses to chief executive officer (CEO) activism, a phenomenon wherein a company's CEO expresses his/her own opinions and ideas on controversial sociopolitical issues. Integrating corporate social responsibility (CSR), public relations and leadership literature, this study examines the effects of employees' expectations toward CEOs and transformational CEO leadership on the perceived morality of CEO activism and its attitudinal and behavioral outcomes.

An online survey was conducted with 417 full-time employees in the US whose CEO has been engaging in sociopolitical issues.

The results showed that employees' ethical expectations toward their CEOs and transformational CEO leadership were positively associated with perceived morality of CEO activism, whereas economic expectations toward CEOs had no significant relationship with it. In turn, perceived morality of CEO activism contributed to employees' positive attitudes and supportive behaviors for their CEOs and their companies.

This study is among the first attempts to examine the effectiveness of CEO activism from an internal perspective, drawing from CSR, public relations and leadership literature.

Firms have begun to introduce virtual agents (VAs) in service encounters, both in online and offline environments. Such VAs typically resemble human frontline employees in several ways (e.g. the VAs may have a gender and a name), which indicates the presence of an assumption by VA designers – and by firms that employ them – that VA humanness is a positively charged characteristic. This study aims to address this assumption by examining antecedents to perceived humanness in terms of attribution of agency, emotionality and morality, and the impact of perceived humanness on customer satisfaction.

A questionnaire was distributed online to participants who had been interacting with existing VAs, and they were asked to focus on one of them for this study. The questionnaire comprised measures of antecedents to perceived humanness of VAs, perceived humanness per se and customer satisfaction. A structural equation modeling approach was used to assess associations between the variables.

Attributions of agency, emotionality and morality to VAs contributed positively to the perceived humanness of the VAs, and perceived humanness was positively associated with customer satisfaction.

Additional humanness capabilities should be explored in further research.

Firms using VAs in service encounters should make attempts to maximize perceived VA humanness, and this study shows that it may be beneficial if such attempts comprise signals that VAs have agency, emotionality and morality.

By examining VAs in terms of a set of fundamental human capabilities, the present study contributes to existing research on human–VA service encounters, which to date has focused on more superficial VA characteristics (such as if the VA has a face and gender).

Conventionally, participation in the informal economy has been explained by viewing citizens as rational economic actors participating when the pay-off is greater than the expected cost of being caught and punished, and thus tackled by raising the sanctions and risks of detection. Given that many citizens do not engage even when the benefits outweigh the costs, a new social actor approach has begun to emerge which explains the informal economy as arising when tax morality is low and seeks to foster commitment to compliance. The purpose of this paper is to provide an evidence-based evaluation of these competing policy approaches.

To do so, the results are reported of 1,306 face-to-face interviews undertaken during 2013 in the UK.

The finding is that raising the sanctions and risks of detection has no significant impact on the likelihood of participation in the informal sector. However, participation in the informal economy is significantly associated with tax morality. Indeed, the only time that increasing the sanctions and risks of detection reduces the level of participation in the informal economy is amongst citizens with very low tax morality.

Rather than continue with the current rational economic actor approach of increasing the penalties and risks of detection, this case study of the UK reveals that a new policy approach is required that seeks to improve tax morality by introducing measures to reduce the acceptability of participating in the informal economy. Whether this is more widely applicable now needs to be tested, given the dominance throughout the world of this punitive rational economic actor approach.

This paper provides evidence supporting a new social actor approach towards explaining and tackling participation in the informal economy.

Even though the definitions of morality may seem to provide straightforward criteria to assess the morality of individuals, moral judgments are challenging and less exact. This paper aims to advance extant work on morality and moral judgment by providing a conceptualization of boundary conditions in the relationship between moral judgments and consumer behavior.

An interdisciplinary literature review is conducted to integrate extant knowledge on morality, moral judgment and consumer behavior to identify and conceptualize boundary conditions affecting moral judgments and decision-making. The research draws on moral foundation theory and norm activation model, and the proposed factors and relationships are grounded in construal level theory and regulatory focus theory.

The research identifies cultural, individual and situational factors that influence moral judgments and decision-making and argues that moral judgments exhibit a similar pattern across types, but cultural factors determine the salience of each moral foundation type. Moreover, construal factors relevant to the situation (i.e. proximity vs distance) affect the extent and manner of moral judgments, and individual mindsets and their associated information processing styles (e.g. money vs time orientation and promotion vs prevention orientation) make moral judgments more malleable, adding a degree of variability to judgments within similar cultures and situations.

The research makes a rather unique contribution to consumer morality literature by identifying and discussing three different groups of factors with the potential to impact individuals’ judgments of, and reactions to, moral foundation violation information.

Refers to Chester Barnard’s classic work in management theory, The Functions of the Executive, which includes one of the first systematic discussions of management ethics, and is an attempt to create a new justification for executive control and organization freedom. The literature reviewing Barnard’s effort has focused on the various arguments he uses to justify these ends. Contends that the key fact in understanding Barnard’s work on management ethics is that he broke with any historical continuity of (traditional) moral belief. Barnard attempts to replace traditional moral beliefs with a rational process of moral conflict resolution controlled by the executive. He develops a complex system of dichotomies, assumptions, and concepts in order to incorporate the individual into the organization and demonstrate the moral superiority of the individual executive. This conceptual system, however, is shown to be based on a contradictory reversal of the definitions in the individual‐organization dichotomy. This reversal supports Barnard’s objectification of organization which enables him to reduce morality to a functional role within the organization. In other words, morality is reduced to politics. The argument is based on the dubious ambition that only organizations, not society, can provide an integrated moral whole. Barnard’s justification fails in that rational individualism cannot provide a stable or legitimate moral system.

The purpose of this paper is to propose a new way of explaining participation in the informal economy as resulting from the asymmetry between the codified laws and regulations of a society’s formal institutions (government morality) and the norms, values and beliefs of the population that constitute its informal institutions (societal morality). The proposition is that the greater the asymmetry between government morality and societal morality, the greater is the propensity to participate in the informal economy.

To evaluate this institutional asymmetry theory, the results are reported of 1,306 face-to-face interviews conducted during 2013 in the UK.

The finding is a strong correlation between the degree of institutional asymmetry (measured by tax morale) and participation in the informal economy. The lower the tax morale, the greater is the propensity to participate in the informal economy. Using ordered logistic regression analysis, tax morale is not found to significantly vary by, for example, social class, employment status or wealth, but there are significant gender, age and spatial variations with men, younger age groups, rural areas and Scotland displaying significantly lower tax morale than women, older people, urban areas and London.

Rather than continue with the current disincentives policy approach, a new policy approach that reduces the asymmetry between government morality and societal morality is advocated. This requires not only changes in societal morality regarding the acceptability of participating in the informal economy but also changes in how formal institutions operate in order for this to be achieved.

This paper provides a new way of explaining participation in the informal economy and reviews its consequences for understanding and tackling the informal economy in the UK.