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Ethical attitudes are especially important for accounting students as they transition from higher education into a profession where continuing education requirements for ethics are pervasive across state boards. We examine if generational categorization impacts ethical attitudes. We compare 172 student responses from an ethical survey to results reported in the prior literature from 1997, 2004, and 2007. We find evidence consistent with current students becoming less tolerant of ethically questionable behavior. Also, we explore students with self-declared Certified Public Accountant (CPA) aspirations to other students revealing minimal differences. This suggests that discussions around ethical attitudes might be beneficial in the workplace as multigenerational individuals need to make subjective decisions when working together. More specifically, our study encourages the development of additional ethical vignettes that include technological innovation twists to foster more robust classroom ethics discussions as many students fail to find a significant ethical gray area with the traditional vignettes.

This research follows Emerson and Conroy (2004) by examining student attitudes regarding a number of ethical vignettes, and extends their research to incorporate an investigation of the effects of different ethical prompts (including the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct) on responses. We explore relationships within the responses and identify significant patterns in attitudes by gender, major, and experimental treatment. While female subjects consistently view unethical behavior less favorably, our results suggest that status as an accounting major also may lead to less acceptance of the unethical behavior portrayed in the vignettes. For example, male and female accounting students were less accepting of padding expense accounts and insider stock trading, indicating that ethical training in accounting classes may be delivering some desirable results.

In e-commerce, consumers have begun to rely on the opinions of fellow consumers who posted through online consumer reviews to a reputation management system. An ethical concern has arisen in the use and abuse of these new systems. We examine the underlying ethical issues that entrepreneurs are confronting in this time of surging e-commerce. Using 32 vignettes, one for each cross-section of our research construct framework, followed by two Likert scales for respondents to indicate their agreement with the action described from both the perspective of ethicality and professional acceptability, we received responses for 1,252 vignettes, which generated a dataset of 2,504 data points. The results of our pilot study suggest that the ethical considerations for business professionals conducting business online are more nuanced and complex than conventional wisdom on the subject might suggest. While 60 research subjects are small, the use of paired vignettes in our survey allowed us to measure at least 1,000 paired responses for each research construct. The results have the potential of revealing how young professionals have been conditioned by the prevalence of web-based interactions and the anonymity they afford participants, as well as the degree to which they rationalize the misrepresentation of information by business professionals for the purpose of manipulating consumers’ purchasing decisions in order to drive sales. If consumers’ trust in reputation management systems erodes, the result could be a collapse of the entire system as a meaningful source of information. We also demonstrate the tolerance of what is deemed ethical versus professionally acceptable with online business practices.

We investigate the effects of management-employee similarity on mistreated employees’ propensities to engage in legal and organizational claiming, to quit, and to not seek a remedy in ongoing employment relationships.

We test hypotheses generated by the similarity-attraction and similarity-betrayal paradigms using Tobit regression and data from vignette-based employee surveys.

Mistreated employees with same-sex supervisors are more likely to initiate legal claims and to quit than those with opposite-sex supervisors, but less likely to initiate legal claims and to quit when they have a same-race supervisor than when they have a different-race supervisor. The effects of management-employee similarity on mistreated employees’ remedy-seeking responses exhibit asymmetries by gender and by race. The presence of same-race supervisors or other managers appears to diminish the greater reluctance of nonwhite employees, compared to white employees, to use organizational claiming mechanisms.

We know of no prior published research that has investigated the determinants of employees’ propensities to engage in multiple forms of remedy seeking, as well as the propensity to not seek a remedy, in response to plausibly illegal mistreatment not involving dismissal.

We examine the effect of an offender’s occupational status on criminal sentencing recommendations using a vignette experiment that crosses the offender’s occupational status (white-collar vs blue- or pink-collar) and the crime label, with one label (overcharging) associated with white-collar offenders and the other (robbery) associated with lower-status offenders. We expect negative and potent post-crime impressions of the offender and the crime to increase perceptions of criminality and, in turn, the recommended sentence. We term these negative and potent impressions “criminality scores.” Drawing on affect control theory (ACT) impression formation equations, we generate criminality scores for the offenders and the crimes in each condition and, using those scores as a guide, predict that white-collar offenders and offenders described as “robbing” will receive a higher recommended sentence. We also expect eight perceptual factors central to theories of judicial sentencing mediate these relationships.

We test these hypotheses with a vignette experiment, administered to female university students, that varies a male offender’s occupation and the word used to describe his crime.

Consistent with our ACT-derived predictions, white-collar offenders and offenders described as robbing received a higher recommended sentence. But, contrary to predictions, only one perceptual factor, crime seriousness, mediated these effects, and the mediation was partial.

Our findings suggest the perpetrator’s post-crime appearance of negativity and power offer a valuable supplement to theories of judicial sentencing.

This study is the first to test the hypothesis that sentencing disparities may be due to the way the perpetrators’ sociodemographic attributes shape their post-crime appearance of negativity and power.

International work integrated learning (iWIL) placements for university students are widely promoted within universities. However, they cannot be offered and sustained without a great deal of time and effort; most commonly the responsibility of an assigned university facilitator. Preparation and support are essential for a positive student experience and iWIL outcome. However, not all experiences and outcomes are positive, or predictable.

Personal vignettes of university iWIL facilitators are used to create a collaborative autoethnography (CAE) of experiences and outcomes where placements have been affected by unexpected or unprecedented “critical incidents” and the impact incurred on these academics. The vignettes are analyzed according to the Pitard (2016) six-step structural analysis model.

Analysis of the vignettes identifies a resulting workload cost, emotional labor and effect on staff wellbeing. Due to the responsibility and expectations of the position, these incidents placed the university iWIL facilitator in a position of vulnerability, stress, added workload and emotional labor that cannot be compared to other academic teaching roles.

It is intended through the use of “real life” stories presented in the vignettes, to elicit consideration and recognition of the role of the iWIL facilitator when dealing with “the negatives” and “bring to light” management and support strategies needed.

Research is scant on iWIL supervisor experience and management of “critical incidents”, therefore this paper adds to the literature in an area previously overlooked.

This article describes research investigating the steps involved in recommending to the Secretary of State for Health whether a care worker should be included on the Protection of Vulnerable Adults (POVA) list, which records individuals barred from working and volunteering with vulnerable adults in England and Wales.The aims of the study were to investigate patterns of referrals to the list; factors associated with the collection of evidence to present to the Minister and to detail the operation of the list.The article focuses on the preliminary part of the research that covered discussion groups with purposive sample of older people, managers and staff during which a vignette approach was used to explore their perspectives.

The purpose of this article is to examine whether employees are more satisfied with female, as compared to male, managers who accurately perceive non‐verbal emotion expressions, and how male and female managers' non‐verbal emotional skill differentially affects their employees' ratings.

Students, nearly all of whom had work experience, were randomly assigned a vignette and asked to respond to the situation in the role of the employee. The situation described male or female managers either perceiving or not attending to the employees' emotional expression, and using or not using emotional information to be supportive or persuasive. Differences between the various situations were examined.

Participants indicated that they were more satisfied with female, but not male, managers, who accurately perceived their emotion. Similarly, failing to attend to emotion resulted in lower satisfaction ratings for female, but not male, managers. In ways consistent with gender stereotypes, male and female managers' non‐verbal emotion perception had differential effects on their perceived persuasiveness and supportiveness.

The use of vignettes with a student sample may limit generalizability. However, satisfactory manipulation checks, strong theoretical support, the work experience of the students, and the established use of vignettes in psychological research together argue for the validity of the findings.

Working managers may increase their employees' satisfaction by increasing their accuracy in “reading” emotions and using emotional information in gender‐congruent ways.

This paper increases knowledge about the role of emotion perception for working managers and, specifically, how the use of emotional information may have differential value for male and female managers.