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This study examines how neutralization strategies affect the efficacy of information system security policies. This paper proposes that neutralization strategies used to rationalize security policy noncompliance range across ethical orientations, extending from those helping the greatest number of people (ethics of care) to those damaging the fewest (ethics of justice). The results show how noncompliance differs between genders based on those ethical orientations.

A survey was used to measure information system security policy noncompliance intentions across six different hypothetical scenarios involving neutralization techniques used to justify noncompliance. Data was gathered from students at a mid-western, comprehensive university in the United States.

The empirical analysis suggests that gender does play a role in information system security policy noncompliance. However, its significance is dependent upon the underlying neutralization method used to justify noncompliance. The role of reward and punishment is contingent on the situation-specific ethical orientation (SSEO) which in turn is a combination of internal ethical positioning based on one's gender and external ethical reasoning based on neutralization technique.

This study extends ethical decision-making theory by examining how the use of punishments and rewards might be more effective in security policy compliance based upon gender. Importantly, the study emphasizes the interplay between ethics, gender and neutralization techniques, as different ethical perspectives appeal differently based on gender.

The purpose of this paper is to explore the relationship between salesperson role perceptions and use of neutralization techniques, given the relationship orientation of the salesperson. Direct relationships between salesperson role conflict, role ambiguity, role task self-efficacy and a salesperson’s propensity to use neutralizations to attribute their unethical selling behavior are tested. The moderating effects of role-relationship orientation on the aforementioned relationships are also explored

Survey data were collected from 163 (cross-industry, B2B/B2C non-retail) salespeople. Results were analyzed and seven hypotheses were tested using SmartPLS to estimate and evaluate a (partial least squares) structural model.

The study findings conclude that role ambiguity, role task self-efficacy and role relationship orientation directly impact a salesperson’s tendency to use neutralization techniques to justify unethical sales behavior. Role relationship orientation serves to moderate the relationship between role conflict and neutralization use.

This research integrates attribution and role theories to isolate the conditions where salespeople are prone to use neutralization techniques to justify their unethical behavior. Salesperson role relationship orientation is explored to understand the moderating effects on the salesperson role–neutralization relationships.

Sales managers are provided guidance (e.g. training and coaching) to help salespeople navigate feelings of negative role perceptions (role conflict, role ambiguity, role self-efficacy) to minimize the impact on justification of unethical sales behaviors.

This research builds on the sales and ethics literatures by incorporating role and attribution theory to better understand how salespeople approach dealing with their own unethical behavior and the implications on maintaining relationships with their customers.

This paper aims to investigate the impact of perceived risk, ethical judgement, value consciousness, susceptibility to social influence and neutralisation on counterfeit clothes and accessories purchase intention in Egypt.

A single cross-sectional survey was conducted. Questionnaires were used to collect data from 361 counterfeit buyers in Egypt. To test the hypotheses, partial least squares-structural equation model was applied.

The results indicate that neutralisation, perceived risk and susceptibility to social influence significantly impact attitudes towards counterfeiting and purchase intentions, whereas value consciousness impacts counterfeit purchase intention. In addition, attitudes mediate the effects of perceived risk, susceptibility to social influence and neutralisation on purchase intention.

Brand producers/retailers and the government need to adhere to a number of practices to curb counterfeit demand, mainly by tackling the neutralisation’s impacts, demonstrating various risks of counterfeiting and developing a collective attitude against counterfeiting.

This study contributes to the ethical decision-making literature by empirically testing and quantifying the impact of neutralisation on shaping counterfeit buyers’ attitudes and purchase intention.

The purpose of the present study was twofold: (1) to examine the direct effect of the dimensions of opportunity (i.e. ethical climate and institutional policy) and dimensions of job pressure (i.e. workload and work pressure) on workplace deviance (i.e. organisational and interpersonal deviance) and (2) to assess the mediation of neutralisation in the relationship between the dimensions of opportunity, job pressure and workplace deviance.

The present study drew from the fraud triangle theory (FTT; Cressey, 1950) and the theory of neutralisation (Sykes and Matza, 1957) to achieve the research objectives. Survey data from 356 full-time faculty members in Nigerian public universities were collected. Partial least square-structural equation modelling (PLS-SEM) was employed to analyse the data.

The results indicated that opportunity and job pressure significantly affected workplace deviance. As expected, neutralisation was found to mediate the negative relationship between ethical climate and interpersonal deviance and the positive relationship between workload, work pressure and interpersonal deviance. Contrary to expectation, neutralisation did not mediate the relationship between opportunity, pressure and organisational deviance.

The sample was drawn from academics in public universities and the cross-sectional nature of this study means that the findings have limited generalisations.

This study offers insights into the management of Nigerian public universities on the need to curb workplace deviance amongst faculty members. This study recommends that the management improve the work environment by enhancing the ethical climate and institutional policies and reviewing the existing workload that may constitute pressure to the faculty members.

The present study provides empirical support for the fraud triangle theory and theory of neutralisation to explain workplace deviance.

This study aims to offer understanding of the parent – child relationship by examining, through a socio-material lens, how one aspect of the new child surveillance technology market, child GPS trackers (CGT), are rejected or adopted by families, highlighting implications for child welfare, privacy and children’s rights policy.

The authors gathered netnographic data from a range of online sources (parenting forums, online product reviews, discussion boards) that captured parental views towards the use of CGT and stories of the technology in use and theorize the data through application of a novel combination of neutralisation and affordance theory.

The research reveals how critics of CGT highlight the negative affordances of such product use (highlighting the negative agency of the technology). Parental adopters of CGT, in turn, attempt to rationalize their use of the technology as a mediator in the parent – child relation through utilisation of a range of neutralisation mechanisms which re-afford positive product agency. Implications for child welfare and policy are discussed in the light of those findings.

The paper presents an empirical, qualitative understanding of parents negotiating the emergence of a controversial new child-related technology – CGT – and its impact upon debates in the field of parenting and childhood; develops the theory of parental style towards parental affordances, using a socio-material theoretical lens to augment existing sociological approaches; and contributes to the debates surrounding child welfare, ethics, privacy and human rights in the context of child surveillance GPS technologies.

The purpose of this paper is to understand how and why environmentally conscious consumers rationalise their non-green purchase behaviour.

Seven focus groups were conducted. A total of 51 people, aged 19-70 years, participated in the study. Theoretical thematic analysis was used to organise the data as various themes emerged.

Through application of neutralisation theory, this study identified additional barriers to green consumption. Two new neutralisation techniques emerged, namely protecting (maintaining) one’s sense of self and consumer attachment to the brand. These techniques recognise the impact consumer culture has had on consumers.

The study took place in an urban centre hence the views of the participants may be different from those who live in rural centres; low-income consumers were under-represented; and more male participants would have been desirable.

Despite its limitations, this study reveals that consumers will rationalise their decisions in order to protect their self-esteem and self-identity. Until green becomes a social norm, consumers will continue to place individual goals over collective goals. Understanding this rationalisation process is important if marketers and policy makers want to encourage behavioural change.

This study makes a valuable contribution to the understanding of the green attitude-behaviour gap. It provides fresh insights into how environmentally conscious consumers vindicate their non-green consumption behaviours and how marketers and policy makers can overcome these challenges. It also identifies two new neutralisation techniques and extends the theory to a consumer culture context.

Counterfeiting is a large business involving the manufacturing or distribution of imitation goods. The purpose of this paper is to develop an integrated research model that combines neutralisation theory and perceived risk theory to explain consumers’ purchase intention towards counterfeit luxury goods.

Of the 280 distributed questionnaires, 230 were returned. Rigorous data filtering was performed to remove problematic data, leaving 213 usable questionnaires for analysis. To validate the proposed hypotheses, PLS analysis (a variance-based structural equation modelling technique) was conducted using Smart-PLS.

The results showed that denial of responsibility, denial of victim, performance risk and social risk are significant predictors of consumers’ purchase intention towards counterfeit luxury goods. However, denial of injury, appeal to higher loyalties, condemnation of the condemners, as well as psychological risk and prosecution risks, were found to have no significant relationships with purchase intention towards counterfeit luxury goods.

The integrated model is useful in predicting consumers’ purchase intention towards counterfeit luxury goods. This study discusses the research findings and concludes with managerial implications and limitations.

The purpose of this paper is to explore how the concept of honesty can shed light on misreporting issues in projects. Research on honesty can be useful for practitioners and researchers in project management, in order to understand and counter the withholding and distortion of relevant information from projects. In moral psychology, dishonesty is often explained as a result of moral neutralization. The paper provides an account of how neutralization can lead to dishonesty in projects.

The current study is based on a literature review of research on misreporting and dishonesty in projects, and of relevant generic studies of honesty.

The author concludes that the phenomenon of moral neutralization can explain dishonesty and misreporting in projects. Honesty can be encouraged by identifying attempts at moral neutralization, and rendering them unacceptable. At the core of this position is the view that the level of honesty amongst project members is most adequately understood and explained from a circumstance rather than a character approach.

The paper is based on a literature review, and needs to be supported by further empirical studies within project management.

The suggested primacy of a circumstance approach to honesty implies that project practitioners should be aware of the phenomenon of moral neutralization. Even people of good moral character can become involved in neutralization, in order to render misreporting acceptable. The central practical challenge can thus be to recognize tendencies of neutralization in one's own and other people's moral reasoning.

The main contribution of this paper is to introduce the concept of honesty in general, and the concept of moral neutralization in particular, to project management research and practice. The paper also suggests concrete ways to redirect attention from character to circumstances, based on more general research findings in social and moral psychology.

The purpose of this paper is to identify the antecedents affecting digital piracy of movies, and evaluate them in the context of the theory of planned behaviour (TPB). It will also determine via a proxy measurement, if individuals’ intentions to engage in digital piracy will translate into actual engagement in digital piracy of movies.

In all, 404 students at a large Western Australian University were surveyed using self-administered surveys. The data were analysed via a path analysis using structural equation modelling in order to identify the influences of antecedent factors on individual attitudes and intentions to engage in digital piracy. Finally, through the proxy measurement, actual engagement in digital piracy of movies was evaluated against consumer intentions to perform that behaviour.

The results confirm the identified antecedents (affect, moral judgement, social habit and self-efficacy) as appropriate in evaluating an individual's intentions to engage in digital piracy of movies. The findings indicated that social habit, self-efficacy and attitude towards digital piracy had a positive effect on individual intentions to engage in digital piracy of movies. It also showed that affect is an antecedent factor to attitudes towards digital piracy but also directly influences individual intentions to engage in digital piracy. Moral judgement and social habits was also found to have negative and positive influences on an individual's engagement in digital piracy of movies.

This study reinforces previous studies in showing that the neutralisation theory and TPB are effective in explaining attitudes towards digital piracy of movies and intentions to engage in it. It has also sought to ascertain if intentions to engage in digital piracy of movies would significantly influence behaviour to engage in digital piracy of movies via a proxy measurement.

This study adds to the literature of piracy in software and music downloads. In terms of digital movies, this study uncovers other possible factors that may affect engagement in digital piracy of movies, which could serve as the basis for future research into the phenomenon of digital piracy.