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The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh.

This is an empirical study based on the quantitative approach undertaking a cross-sectional survey method where a convenience sampling technique was applied. The analysis was done using partial least square structural equation model applying Smart-PLS version 3.0.

This study confirmed that all the components of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived vulnerability. Besides, moral obligation is found to mediate the relationship between attitude, self-efficacy and the behavioural intention of ethical decision-making. The study also found that ethical climate and subjective norms have a direct influence on behavioural intention. Furthermore, behavioural intention, ethical climate and self-efficacy are positively related to actual decision-making behaviour. However, this study did not find any direct effect of subjective norms on moral obligation.

The organization should include an emphasis on building ethical culture and setting an ethical code of conduct within the organization to sustain ethical practice within employees. However, the practitioner should work on enhancing self-efficacy to curb unethical practices by individuals.

This research contributes to the management of garments manufacturers by a practical and theoretical understanding of what influences the ethical behavioural decision-making process. Valuable guidelines are provided on the ethical decision-making process in the garments manufacturing companies for future researchers.

This research applied Homer and Kahle's (1988) theoretical framework, which describes the hierarchical relations of personal values, attitude and behavior to test the moderated mediation model. The major focus of this study was to evaluate how individual characteristics such as fashion involvement and materialism influenced the formation of socially responsible attitudes and ethical fashion purchasing intentions. By focusing on fashion aficionados and materialists, this research examines each step of the hierarchical model by exploring the relation between values and attitude and evaluating the attitude–behavior gap. The main finding highlights the critical role that attitude plays in ethical fashion consumption.

Different sets of latent models with each ethical quality such as ethical concern and ethical obligation were tested to explore if those consumer characteristics had any moderating effects on both front-end (IV-M) and back-end (M-DV) relations of Homer and Kahle's (1988) hierarchical model.

Both ethical values failed to instill a socially responsible mindset in individuals who were heavily immersed in fashion or materialism. Once such attitudes were formed, however, those who were fashion-conscious or materialistic were more likely to purchase ethical apparel than those who were less interested in fashion or materialism.

Previous research has mainly identified external or situational factors that create the attitude or intention and behavior gap in ethical consumption. Given the lack of understanding about psychological factors in understanding the gap, this study added to the literature by identifying fashion involvement and materialism as critical factors positively influencing attitude and behavioral intention associations.

Life insurance salespeople are hired to pursue the best interests of life insurers on the one hand, the salespeople are also expected to pursue the best interests of customers on the other hand. However, the best interests of life insurers are not necessarily consistent with the best interests of customers. This study aims to investigate the influences of interest conflicts on the life insurance salespeople’s ethical attitude and ethical intention by focusing on the role of ethical leadership and ethical training.

Four types of interest conflicts are studied. Questionnaires are administered to a total of 757 full-time life insurance salespeople. Data analysis is performed by using analysis of variance tests and partial least squares regression.

The main results indicate that the types of interest conflicts change the life insurance salespeople’s ethical attitude and ethical intention. Moreover, ethical training could make the life insurance salespeople become more concerned about the interests of customers, but not the interests of life insurers. The results also challenge a belief that ethical leadership and ethical training will often have direct, consistent and significant impacts on the ethical attitude and ethical intention of life insurance salespeople.

Interest conflict is an important issue in the literature on financial regulation. The potential for life insurance salespeople to behave unethically has also received extensive attention by researchers. This study provides clarification of the relationships among interest conflicts, ethical leadership, ethical training and ethical decision-making of life insurance salespeople. This is the first study that analyzes the relationships. The results of this study may provide some contributions to the relevant literature.

In the insurance industry, it is common for the insurance salespeople to sell insurance products to friends, relatives and associates. However, permitting (or encouraging) salespeople to sell insurance through personal relationships may result in some ethical conflicts. For example, some insurance salespeople may help relatives or friends with pre-existing medical conditions buy the health insurance. Previous studies on insurance fraud have rarely focused on this problem. Thus, this study aims to investigate the effects of guanxi (guanxi refers to the durable social connections and relationships a Chinese person uses to exchange favors for a specific purpose) on the salespeople’s acceptance of customer–salesperson collusions. Two types of guanxi are discussed in the research. The author further focuses on how the ethical attitudes and intentions are affected by the salespeople’s guanxi considerations, consequence evaluations, perception of peers’ attitudes, perceived harm to other policyholders and perceived probability of being caught.

Full-time life insurance salespeople from Taiwan were surveyed, and partial least squares method was used in the study.

The results showed that the types of guanxi, guanxi considerations, consequence evaluations, perception of peers’ attitudes and perceived harm to other policyholders were important in forming the salespeople’s ethical decision-making in the customer–salesperson collusions.

This is the first time that guanxi has been studied as the factor influencing collusive behaviors in the problems of insurance fraud. The results challenged an established belief that the insurance salespeople should first target close relations as they build their portfolio of customers.

A recent study by Reimers et al. (2016) suggests that the attitude-behaviour gap, as it applies to ethical clothing, may be due to academics having defined it differently to the way that consumers do. The purpose of this paper is to serve as a direct follow-up to that study by employing their consumer-based definition in order to help identify the clothing attributes that influence the purchase of ethical clothing.

A consumer household sample in combination with a quantitative survey approach was used to collect the data, while structural equation modelling was used to analyse it.

In spite of the ethical clothing context, only two of the four ethical clothing dimensions were found to influence consumer attitudes. In contrast, all three conventional dimensions were found to be significant.

Ethical clothing has typically been operationalised using just two of these four dimensions. Ironically, one of the two dimensions often overlooked by academics, slow fashion, had one of the strongest influences on consumer attitudes. In addition, the cost of buying ethical clothing has often been defined in unidimensional terms; typically price. This study adopted a broader conceptualisation, defining it in terms of price, time and effort, and found it to serve as a salient influence over consumers’ attitudes to ethical clothing.

Ethical attitudes and ethical behavior in organizations may have substantial ramifications on a firm’s operation. This study investigates whether or not managers are perceived by employees to exhibit ethical attitudes and ethical behavior and thereby being their role models. A sample of 111 employees within the finance department of a major municipality who are exposed to unethical behavior responded to a structured questionnaire concerning ethical and unethical episodes. There were three major findings: first, consistently perceived ethical behavior is lower than perceived ethical attitudes of the employee, his peers and of his managers; second, self‐enhancing bias exists; and third, managers do not exhibit an ethical role model in the organization. Implications for human resource management and policies are discussed.

In this study the researchers attempt to identify factors that could influence an individual's attitude toward ethical behavior in the information systems (IS) environment and compare them to the findings of an earlier study to determine any changes.

A sample of university students is used to assess environmental influences (societal, belief system, personal, professional, legal, and business), moral obligation, consequences of the action, and gender, in order to determine what influences an individual's attitude toward a behavior. Discriminant analysis is used to assess the factor influences.

The findings indicate that many factors influence attitude toward ethical decisions and are dependent upon the type of ethical issue involved. Moreover, based on two time periods, the ethical attitude influencers have shifted over time. The gender findings indicate that attitude influencers are also dependent on the sex of the individual.

The findings show that attitude influencers have shifted over time (since an earlier study), which means that organizations must periodically reassess their employees' ethical climate and adjust their ethics' programs as attitude influencers change. The findings also show that training programs need to focus on the different influencers for males and females.

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.

The information technology (IT) related ethical issues will only increase in frequency and complexity with the increasing diffusion of IT in economies and societies. The purpose of this paper is to explore Egyptian students' attitudes towards the information ethics issues of privacy, access, property, and accuracy, and it evaluates the possible impact of a number of personal characteristics on such attitudes.

This research utilized a cross‐sectional sample and data set to test five hypotheses. It adopted an instrument to collect the respondents' background information and assess their attitudes towards the information ethics issues of privacy, property, accuracy, and access. Egyptian business students at Alexandria University were asked to participate in the survey. A total of 305 responses were collected and analyzed.

The analysis revealed that students are sensitive to the ethicality of information privacy, information accuracy, and information access. However, students are insensitive to the ethicality of property (software) right. In addition, years of education have a main effect on students' attitudes towards property, and gender and age have an interaction effect on students' attitudes towards access.

The findings of this research are based on a cross‐sectional data set collected from a sample of business students at a public university. Students, however, may make poor surrogates for business or IT professionals. Future similar research designs that employ large samples from Egyptian working professionals and students in other private and public universities are needed to verify the findings of this research.

The findings suggest that the investigated university as well as the other similar Egyptian universities should consider integrating ethics education into their curricula. Teaching information ethics, especially from an Islamic perspective, is expected to positively influence students' information ethical attitudes. The enforcement of the existing property right protection laws should also curb software piracy in the Egyptian market.

It is vital to expand the ethical research currently being performed in IT in order to help bridge the gap between behavior and IT. The findings of this research extend the understanding of students' attitudes towards the information ethics issues in Egyptian culture and contribute to the growing body of knowledge on global information ethics.

This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants.

The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships.

The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants.

In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.