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Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

The success of corporate community involvement depends on employees' perception of and intention to participate in the associated activities. This paper explores personal and perceived organizational factors that influence casino employees' intention to participate in community involvement activities using the extended value-attitude-intention model.

Based on a literature review on corporate community involvement in the hospitality industry and the value-attitude-intention hierarchy, a theoretical model that links perceived societal value to employees' behavioral intention was established. The model was tested using responses from 322 Macao's casino employees.

Results of structural equation modeling showed that perceived societal value of corporate community involvement and perceived societal pressure significantly influenced employees' attitude toward community involvement while perceived societal pressure also significantly influenced perceived facilitating conditions. Additionally, employees' attitude toward corporate community involvement and perceived facilitating conditions affected their intention to participate in corporate community involvement activities.

Casinos use corporate community involvement as a way of counteracting the negative impacts of commercial gaming and supporting local communities. Hence, it is vital to understand the mechanism of engaging casino employees in corporate community involvement activities.

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future professional accountants, to evaluate four situations involving product safety, sharing software, expensing personal items as business expenses, and manipulating earnings. The results of this study confirm beliefs that Jones’ (1991) model of moral intensity affects ethical evaluations and moral judgments. Accounting students appear to use the overall harm and societal pressure components of moral intensity when evaluating ethical dilemmas and making moral judgments.

Using the modified theory of planned behavior, this study aims to understand residents’ supporting or rejecting mindsets toward legalizing gambling in Kinmen, Taiwan, where exists a complex and somewhat contradictory relationships between economic growth and the preservation of the natural environment in the context of tourism specifically to small island destinations. This study develops a convenience sampling procedure in which 365 questionnaires are collected. A series of hypotheses tests are conducted via structural equation modeling. This study notices that perceived behavioral control is the most important attribute affecting behavioral intention. However, behavioral intention does not necessarily lead to actual behavior. Attitude is considered as a more reliable predictor of actual action. Attitude relied heavily on positive perceived behavioral control. Further, the respondents are concerned more about how legalizing gambling affects their current lifestyle.

The current study aims to investigate the impact of various types of motivational factors on consumers' behavior regarding the purchase and consumption of organic food. A favorable attitude among consumers may translate into positive purchase intention and actual buying behavior. For this, variables have been extracted from well-established theories, i.e. self-determination theory (SDT) and theory of planned behavior (TPB), to address the issue more proficiently.

A self Administered close-ended questionnaire was distributed to twelve hundred and sixty-five consumers using purposive sampling technique. Seven hundred and eighty-seven responses were retained after preliminary analysis. Partial least squares structural equation modeling (PLS-SEM) was applied using SmartPLS 3 to analyze validity and reliability. Furthermore, 5,000 boot-strapping method was used to test hypotheses.

The findings of the study suggested that two of the SDT variables [external regulations (ER) and integrated regulation (IR)] lead to a significant impact on “consumers” attitudes, while the effects of intrinsic motivation (IM) and introjected regulation (INR) appeared to be insignificant. All the variables extracted from TPB (attitude, subjective norm, perceived behavioral control, purchase intention, and buying behavior) appeared to have a significant impact, while the trust was found to moderate the relationship between attitude (ATT) and purchase intention (PI). Moreover, the values of Q-square depicted that the combined model had more predictive relevance (BB = 0.153; PI = 0.211), as compared to the TPB model (BB = 0.147; PI = 0.186).

Marketers can make use of the study's findings to develop marketing strategies by considering particularly extrinsic motivational influences. Hence, advertising could be used to emphasize extrinsic benefits such as increasing individual self-esteem through social status (positive consequences) and appealing to consumers' desire for communal or societal approval. Such campaigns should also consider external regulatory factors, such as the fear of having hazardous effects on the individual's health due to the use of inorganic and processed food. Furthermore, policymakers can develop a sense of trust in the legitimacy of organic labeling by educating consumers about various organic certifications.

The purpose of this study is to analyze the determinants of intention for energy and water conservation behavior in Prishtina, Kosovo by using the theory of planned behavior (TPB) conceptual framework and then examine the influence of intention and demographic factors on the conservation behavior itself. In addition, the present study examines the differences between urban and rural consumers in Prishtina in terms of their intention for energy and water conservation behaviors and their actual conservation behavior.

This study uses a qualitative approach by conducting ten in-depth interviews followed by one focus group with urban consumers and ten in-depth interviews followed by one focus group with rural consumers in Prishtina to analyze the influence of determinants on the conservation intention. In addition, the present study uses the quantitative research method to empirically examine the influence of intention and demographic variables on the actual conservation behavior.

The findings show that there is a difference between the urban and rural sample populations in Prishtina in terms of determinants that influence their intention to conserve energy and water. While attitude is the strongest determinant among the urban population, the social norms seem to be the strongest antecedent of the behavioral intention among the rural population. In addition, the study finds that the intention, income, family size and place of residence as a whole influence the actual behavior; however, the manifestation of the influence of separate variables on the actual conservation varies between urban and rural population. While intention is very strong among urban respondents and the actual conservation behavior is less dependent on the income level and family size, in the case of rural respondents, intention alone is not sufficient to predict the actual behavior and varies also on the income level.

The study brings unique and new knowledge about the application of the TPB in the context of small and developing economies bridging the research gaps arising from few scholarly research studying the differences between urban and rural populations.

This study aims to integrate the perspective of consumer social responsibility with the theory of planned behavior to explore the impact of environmental corporate social responsibility (ECSR) initiatives on intention to buy environmentally friendly products among Vietnamese consumers. Also, the moderating role of gender on the associations of antecedents and green purchase intention is tested in this study.

The data of 823 consumers using the tool of the mall-intercept survey recruited from several big cities in Vietnam. Cronbach’s alpha and confirmatory factor analysis has been used to test the reliability and validity of scales; then, structural equation modeling and PROCESS approach was used to test the fitness of the research model, formulated hypotheses and the indirect associations.

This study presented that ECSR initiatives were strongly and positively correlated with attitude towards green products, subjective norms, perceived behavioral and green purchase intention. Perceived behavioral control was found to be a partial mediator in the link between ECSR initiatives and intention to engage in pro-environmental consumption while the meditating roles of attitude towards green products and subjective norms in this linkage were not statistically significant. Additionally, this study illustrated that the impacts of subjective norms, perceived behavioral control and ECSR initiatives on green purchase intention were stronger for females than males.

This study provides several useful insights for policymakers and administrators to foster pro-environmental behavior of consumers as well as to inspire corporate social responsibility (CSR) activities of firms.

Even though there is a growing interest in investigating the impacts of CSR activities on consumers’ purchase behaviors, there is a lack of studies considering the aspect of consumer social responsibility on their sustainable consumption behavior. There is a need to enrich one’s knowledge about the effect of ECSR initiatives on consumer’ green purchase intention.

This study aims to experimentally investigate branded functional beverage (BFB) consumption behaviour post-COVID-19 through the lens of a conceptual framework built on three renowned behaviour modification models and to critically evaluate how well subjective norms serve as a moderator in the consumption behaviour relating to such beverage products.

A conceptual model was developed based on the tenets of the theory of planned behaviour (TPB), health belief model (HBM) and value-attitude-behaviour (VAB) model. The study was performed on a convenience sample of 537 respondents aged 18 and up from diverse regions in India using the PLS-SEM method. A total of 444 useable questionnaires were utilized for the final data analysis.

Given the post-pandemic setting, the perceived benefits of BFBs significantly influenced its purchase intention and consumption behaviour. It could grossly impact the media's role (information about COVID-19) and the consumers' interest in healthy food. The study revealed that the information about COVID-19 (role of media) strongly increased interest in healthy food, whereas interest in healthy food positively influenced purchase intention of functional beverages. With interest in healthy food as a “mediator”, the role of media (information about COVID-19) positively influenced purchase intention. It is worth noting the moderating role of subjective norms in the relationship between the role of media (information about COVID-19) and interest in healthy food and that between interest in healthy food and BFB purchase intention.

Food marketers shall skillfully use “opinion” leaders and subject experts in marketing communication campaigns to popularize the link between good food and immunity through COVID-19 and healthy diet-related messages sent via a suitable media platform. This would grab food consumers' interest in BFBs and persuade them to incorporate such items in their daily food milieu. Consumers need to be assured that consuming “functional” products would deliver health benefits and upkeep their body immunity in the post-COVID-19 times.

There has been minimal research on the link between perceived benefits, the role of media, interest in healthy food and consumption behaviour on functional beverages in the post-COVID-19 setting. Moreover, subjective norms have never been probed as a moderator in the consumer behaviour studies on BFBs. This pioneering study applied the tenets of the TPB, HBM and VAB model in the context of post-pandemic functional beverage consumption. The altered study settings caused by the COVID-19 pandemic and the context of a developing economy like India have amplified the research value of this study.

Residents of two North Island, New Zealand, communities were surveyed in March 1995 to measure their understanding of volcanic hazards. This was repeated in November 1995, following the Ruapehu eruptions of September‐October 1995. Both communities were subjected to intense media coverage during the 1995 Ruapehu eruption. Whakatane was spared any direct effects, whereas Hastings experienced the hazard directly, in the form of ash falls. Only Hastings’ respondents showed a significant change in threat knowledge and perceived volcanic risk. While experiencing the direct and indirect impacts of the 1995 Ruapehu eruption may make subsequent warnings and information releases more salient, thereby enhancing the likelihood of engaging in successful protective actions or other forms of response, the characteristics of hazard impacts may increase susceptibility to a “normalisation bias”, reducing future community preparedness.

Drawing on the social exchange theory, stakeholder theory and extended theory of reasoned action, this study aims to investigate how consumers view the economic and sociocultural impacts (benefits/costs) of peer-to-peer (P2P) accommodations on the local community’s resilience and how consumers form behavioral intentions toward P2P accommodation as a part of sustainable tourism behavior.

With data from a survey of 300 consumers who have previously used P2P accommodation, the authors performed partial least squares-structural equation modeling to test the proposed model and hypotheses.

The current study reveals the significant impact of the sociocultural benefits of P2P accommodations on consumers’ perceived community resilience, while economic benefits have a non-significant impact on perceived community resilience. Moreover, neither the sociocultural nor economic costs of P2P accommodation significantly reduce consumers’ perceived community resilience. Furthermore, the authors found significant positive relationships among perceived community resilience, attitude, subjective norm, personal norm and behavioral intentions.

P2P accommodation platforms can leverage these research findings and contribute to the community resilience and help community residents by establishing strategic collaboration with various stakeholders (e.g. governments, destination marketing organizations and non-profit organizations) for the community’s sustainable development.

This study systematically investigates the role of P2P accommodation in achieving community resilience by categorizing the impacts of P2P accommodation into economic and sociocultural benefits/costs.