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The purpose of this paper is to attempt to use several variables measured at Time 1 to predict cluster membership (bad apples vs good apples) measured at Time 2 and investigate possible differences between business and psychology students in unethical behavior.

Business and psychology students' propensity to engage in unethical behavior (PUB), the love of money, machiavellianism, and risk tolerance at Time 1 and propensity to engage in unethical behavior at Time 2 (four weeks later) were measured. Cluster analysis was used to analyze Time 2 data and bad apples (Cluster 1, high propensity to engage in unethical behavior) and good apples (Cluster 2, low propensity to engage in unethical behavior) were identified. Then all the variables measured at Time 1 were used to predict cluster membership (bad apples vs good apples) measured at Time 2.

In three discriminant analyses, it was found that variables at Time 1 predicted cluster membership at Time 2 for the whole sample and the business sample, but not for the psychology sample. The differences between bad apples and good apples were significant for business students, but not significant for psychology students. Correlation data showed that the love of money was significantly correlated with machiavellianism and risk tolerance.

Students are not assigned randomly to business and psychology courses. Students' behavioral intention, not actual unethical behavior, is measured here. Can professors change people's love of money, machiavellianism, risk tolerance, and the propensity to engage in unethical behavior and enhance students' and future managers' ethical decision making? This issue deserves critical attention in future research.

It is plausible that corruptions and scandals are caused not by lack of intelligence, but by lack of wisdom, or virtue. Professors and researchers may have to focus on ethics training, in general, and the bad apples in bad (business) barrels (mostly male business students), in particular, identify the most critical time and methods in teaching business ethics, enhance learning based on students' own experiences, and promote ethical values in schools, universities, and organizations.

This research shows the importance of incorporating propensity to engage in unethical behavior (PUB), the love of money, machiavellianism, and risk tolerance in identifying bad apples vs good apples across majors.

Following behavioral finance and monetary wisdom, the authors theorize: Decision-makers (investors) adopt deep-rooted personal values (the love-of-money attitudes/avaricious financial aspirations) as a lens to frame critical concerns (short-term and long-term investment decisions) in the immediate-proximal (current income) and distal-omnibus (future inheritance) contexts to maximize expected utility and ultimate serenity across context, people and time.

The authors collected data from 277 active equity traders (professional money managers and individual investors) in Pakistan’s two most robust investment hubs—Karachi and Lahore. The authors measured their love-of-money attitude (avaricious monetary aspirations), short-term and long-term investment decisions and demographic variables and collected data during Pakistan's bear markets (Pakistan Stock Exchange, PSX-100).

Investors’ love of money relates to short-term and long-term decisions. However, these relationships are significant for money managers but non-significant for individual investors. Further, investors’ current income moderates this relationship for short-term investment decisions but not long-term decisions. The intensity of the aspirations-to-short-term investment relationship is much higher for investors with low-income levels than those with average and high-income levels. Future inheritance moderates the relationships between aspirations and short-term and long-term decisions. Regardless of their love-of-money orientations, investors with future inheritance have higher magnitudes of short-term and long-term investments than those without future inheritance. The intensity of the aspirations-to-investments relationship is more potent for investors without future inheritance than those with inheritance. Investors with low avaricious monetary aspirations and without inheritance expectations show the lowest short-term and long-term investment decisions. Investors' current income and future inheritance moderate the relationships between their love of money attitude and short-term and long-term decisions differently in Pakistan's bear markets.

The authors help investors make financial decisions and help financial institutions, asset management companies, brokerage houses and investment banks identify marketing strategies and investor segmentation and provide individualized services.

Professional money managers have a stronger short-term orientation than individual investors. Lack of wealth (current income and future inheritance) motivates greedy investors to take more risks and become more vulnerable than non-greedy ones—investors’ financial resources and wealth matter. The Matthew Effect in investment decisions exists in Pakistan’s emerging economy.

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

This study aims to develop a Chinese core self-evaluations scale (CCSES) (Study 1) and examines the relationship between CCSES and self-reported job performance among entrepreneurs in private small and medium enterprises in People's Republic of China (Study 2).

In Study 1, the paper incorporated two indigenous Chinese constructs, team-based self-esteem and personal integrity, into the existing literature of CSE and developed a new CCSES using a sample of 300 Chinese entrepreneurs in Hangzhou, China. In Study 2, the paper validated the CCSES in a separate sample of 306 entrepreneurs and investigated the relationships between CCSES and self-reported job performance.

The paper identified four sub-constructs in the 13-item CCSES: personal self-esteem, team-based self-esteem, personal integrity, and self-competence. Results from exploratory and confirmatory factor analyses showed good psychometric properties and high reliability in Study 1. In Study 2, the paper found a good fit between the measurement model and the data, and a significant relationship between CCSES and the overall measure of job performance and its three components. Males had significantly higher Chinese core self-evaluations (CCSE) scores than females. There were no differences in CCSE scores across age and educational background.

Borrowing the CSE construct in the Western literature, the paper includes two indigenous Chinese constructs, team-based self-esteem and personal integrity, provides a new perspective of the CSE construct for entrepreneurs, and investigates its relationship with job performance in China.

The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct.

A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data.

The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct.

The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations.

This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.

The purpose of this study is to investigate whether a country’s ownership concentration affects the financial reporting quality in a cross-country setting.

This paper uses six accounting and auditing indicators to construct a comprehensive index to measure the country-level financial reporting quality.

The authors find a non-linear nature of the relationship between the national financial reporting quality and national ownership structure. Specifically, the relation is negative in a relatively spread ownership structure with no controlling shareholders, implying the entrenchment effects dominate. When ownership is highly concentrated, particularly with controlling shareholders whose interest is aligned with that of the firm, the relation turns to positive and alignment effects dominate.

The study is an important extension of prior research examining the financial reporting quality effect of ownership concentration. It enhances the understanding of the role of ownership concentration in determining a country’s financial reporting quality and has potential important policy implications for countries’ reformers and regulators who are concerned with the transparency of financial reporting and the quality of corporate governance.

This work aims to study the relationship between individuals' love of money and their propensity to engage in unethical behaviour.

Data were collected through a questionnaire, with the final sample consisting of 297 Portuguese individuals. The hypotheses were tested using linear regression models.

The results demonstrate that there is no significant relationship between the love of money and the propensity to engage in unethical behaviour. However, there was a significant relationship between the level of budgeting and the propensity to engage in unethical behaviours – for those individuals who have a greater ability to manage their money are less likely to engage in behaviours unethical. The existence of a significant relationship between the “evil” factor and the propensity to engage in unethical behaviour was also validated, which demonstrates that when individuals both associate negative feelings with money and consider love of money to be the “root of evil”, then they are less likely to be involved in unethical behaviour.

This work contributes theoretically and empirically to a better understanding of individuals' attitudes towards money and their propensity to engage in unethical behaviour. The results are of particular academic and organisational relevance due to the implications for human resource management.

Este trabalho tem como objetivo estudar as relações entre o amor ao dinheiro dos indivíduos e a sua propensão para o envolvimento em comportamentos não éticos.

Os dados foram recolhidos através de questionário, sendo a amostra final composta por 297 indivíduos portugueses. As hipóteses foram testadas através de regressões lineares.

Os resultados demonstram a não existência de uma relação significativa entre o amor ao dinheiro e a propensão para o envolvimento em comportamentos não éticos. Contudo, comprovou-se a existência de uma relação significativa entre o nível de orçamentação e a propensão para o envolvimento em comportamentos não éticos, à medida que os indivíduos apresentam uma maior capacidade para gerir o seu dinheiro, apresentam um menor propensão para se envolverem em comportamentos não éticos. Também se validou a existência de relação significativa entre o fator maléfico e a propensão para o envolvimento em comportamentos não éticos, demonstrando que quando os indivíduos associam ao dinheiro sentimentos negativos e que consideram o amor ao dinheiro como a raiz da maldade apresentam menor propensão para o envolvimento em comportamentos não éticos.

Este trabalho contribui teórica e empiricamente para melhor compreender as atitudes dos indivíduos perante o dinheiro e a sua propensão para o envolvimento em comportamentos não éticos. Os resultados são de especial relevância académica e organizacional devido às implicações na gestão de recursos humanos.

This paper aims to examine the attitude of accounting students towards money and their ethical perceptions, and ascertains whether ethical perception of students could be influenced by their attitudes towards money.

A survey method of research was adopted, and a set of questionnaires based on the money ethic scale (MES) and existing ethical scenarios was administered to the target respondents. The MES was subjected to an exploratory factor analysis to examine its dimensionality and, by means of a cluster analysis, the respondents were classified based on similarities in attitude towards money. The relationship between attitude towards money and ethical perception was ascertained by means of a multivariate analysis of variance (MANOVA) test.

The results suggest the respondents are generally ethically oriented and that the females are more ethical than males. Differences exist in terms of the attitude of respondents towards money and the MANOVA results show that money attitudes are good predictors of ethical perceptions of students.

Findings of this study demonstrate that an understanding of individuals' attitude towards money may be an important way of predicting how they will behave when faced with ethical dilemmas.

The analysis makes an important contribution to prior literature by highlighting the effect of money attitude on ethical perception.

In this study, the authors performed a numerical investigation on the heating of a hot cathode with a conical tip by atmospheric arc, taking into account of the two temperature sheath effect for the first time.

The Schottky effect at cathode surface is considered, which is based on the analytic solution of a one-dimensional sheath model. The unified model allows one to predict the cathode-plasma heat transfer.

The total heat flux to cathode surface is smaller than its components’ heat flux due to electron back diffusion is as large as that due to ion flux with the increase of cathode length the total heat transported to the cathode body has an obvious decrease.

It is found that two kinds of solution exist for the cathode with a 140° conical tip; however, only one stable solution exists when the conical angle is reduced to 130°.