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The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil.

The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data.

The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service.

To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism) and the specific categories of ideology (i.e. absolutist and subjectivist) on ethical judgments.

Using a questionnaire survey that comprises Ethical Position Questionnaire and ethical dilemma vignettes, 396 usable responses were received. In achieving the objectives, multivariate analysis of variance, correlations and univariate analysis of variance were performed.

The study discovered a significant impact of ethical ideology on judgments regardless of the legality of the cases. In addition, the study found a significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Moreover, the study reported that absolutists are stricter whilst situationists are more lenient in making ethical judgments compared to other ideologies.

The present study investigated the effect of ethical ideologies on ethical judgment, in general, as well as the effect on ethical judgment based on the legality of the ethical dilemma. This study also considered the effect of the two dimensions of ethical ideology – idealism and relativism – on ethical judgment and captured the four categories of ideology based on the taxonomy of ethical ideologies.

The corporate atmosphere in recent times speaks volumes about the crises of confidence and credibility brewing among professionals due to the rising incidences of unethical pro-organizational behavior (UPB). The study developed a model to demonstrate the underlying mechanisms through which unethical organizational culture (UOC) influences UPB through the mediating roles of idealism and relativism.

Using a cross-sectional approach, data were collected through questionnaires that were distributed to small and medium-sized enterprises (SMEs) operating in the Plateau state in Nigeria. A total of 269 responses were obtained and analyzed using the partial least squares structural equation modeling (PLS-SEM) technique via Smart-PLS software.

The results revealed that the relationship between UOC and UPB was significant. The indirect predictive role of UOC on UPB was established via relativism but not through idealism. The results indicate that the preponderance of UPB among SMEs is a product of UOC which breeds a relativist ideology that ultimately promotes UPB. Finally, implications and suggestions for further research are discussed.

This study contributes to UPB in two unique ways. First, the authors bring to the fore the critical role of UOC in the debate on UPB which has been under-explored. Second, the study also established the mediating role of relativism in the relationship between UOC and UPB.

Various studies showed that unethical behaviours committed by consumers occur more frequently than may be expected. People have stolen from a shop at some time in their life and remained silent, people walk out of a grocery store have stolen something from the store and employees have stolen from their workplace. Why seemingly good people do bad things and vice versa? What factors contribute to this discrepancy? Hence, the purpose of this paper is threefold: first, to examine the impact of ethical ideology on self-control and guilt proneness; second, to examine the roles of self-control and guilt proneness in consumer ethical decision making; and finally, to explore the mediating effects of self-control and guilt proneness on the relationship between consumer ideology and ethical decision making.

The authors collected a non-probability sample using a cross-sectional online survey of adult consumers across Australia wide. The sampling frame was from a pre-recruited online panel company Permissioncorp. Consumers were introduced to the study in relation to their beliefs in general consumer ethics behaviours. The response rate for the survey invite was 17.9 per cent, with a final sample size of 311 consumers out of 3,246 that were invited to participate based on the these screening criteria, i.e. their country of birth (Australia only), gender, age group, and state in which they reside to ensure representation across these groups.

The results showed that idealism was a positive determinant of guilt proneness and self-control, whereas relativistic individuals were less prone to guilt and less able to control their behaviour. In addition, there was a significant negative correlation between self-control and unethical consumer behaviour. Finally, both self-control and guilt proneness had an indirect mediating effect on the relationship between ethical ideology and consumer behaviour.

This is one of the first studies to explore the interactions between ethical ideology, self-control, guilt proneness, and consumer ethics.

Drawing upon theories of ethical ideologies (idealism and relativism) and work locus of control, this study aims to examine how ethical ideology in job seekers influences their use of deceptive impression management (deceptive IM) behavior during job interviews.

A time-lagged study was conducted with two measurement waves to test our hypotheses. AMOS-SEM, which included bootstrapping (5,000 re-sampling) procedures to analyze the data, was used.

Results indicate that a job seeker's relativistic ethical ideology influences their use of deceptive IM behavior during job interviews and work locus of control – internal [WLOC (internal)] mediates this relationship. Exploring the relationship between ethical ideologies of job seekers and their deceptive IM behavior at job interviews, this study found that relativistic individuals with WLOC (internal) were more inclined to engage in deceptive IM.

To the best of the authors’ knowledge, this is one of the first studies to explore the role of ethical ideology in influencing deception IM behavior during job interviews. Knowledge of the relationship between job seekers ethical ideologies and deception IM behavior at job interviews would alert HR managers to adopt additional screening processes to detect candidates who indulge in deceptive IM behavior to exaggerate their image to influence the interviewer's perception.

Religious doctrines generally encourage people to behave ethically. However, in daily life, individuals notice inconsistencies between religious beliefs and behavior, leading them to ask, in the context of commerce, why religious consumers would behave unethically. The purpose of this study was to investigate the impact of consumers' intrinsic and extrinsic religiosity on their ethical behavior. Specifically, the moderating effect of ethical ideology on the relationship between Indonesian consumers' religiosity and their ethics was examined by means of a survey.

The data derived from the questionnaire were complemented by convenience samples of Indonesians living in Daerah Istimewa Yogyakarta (DIY) in central Java. The researchers distributed 600 questionnaires in two major shopping malls and several housing areas in the region, of which 467 were completed and returned, for an overall response rate of 77.8%.

The results indicated that the participants' intrinsic religiosity negatively impacted their ethical beliefs and was mediated by their idealistic ethical ideology. The present study also found that idealism had negative effects on three of the four dimensions of the consumer ethics scale (CES) (actively benefiting, passively benefiting and questionable behavior), while relativism had positive effects on two of the dimensions (passively benefiting and questionable behavior.

One limitation of the present study was that the analysis did not distinguish among the religions practiced by the respondents to the questionnaire.

This is one of the first few studies investigating the mediating role of ethical ideology in a religious society. This study contributes to the literature on these issues in theoretical and managerial terms by extending the Hunt-Vitell theory (1986) to the context of consumer ethics.

This research presents a comprehensive explanation of unethical pro-organisational behaviour (UPB), an emerging phenomenon in organisational behaviour and especially in moral behaviour research. The authors tested the fit of Culture-Identification-Ideology-UPB moral behaviour model. The results indicate that individuals having strong organisational identification and high relativism ethical ideology may indulge in the practice of UPB. Interestingly, our study also reveals that strong ethical organisational culture may not restrain, rather may facilitate UPB. The authors concluded with suggestions for the practitioners and future scope of research.

This paper aims to identify the influence of personal factors on the ethical judgement of future accountants in Malaysia. In particular, there are two research objectives for this study: first, to investigate the influence of ethical ideology on the ethical judgement of accounting students and second, to investigate the influence of emotional intelligence (EI) on ethical judgement.

The respondents of the study were final year undergraduate accounting students from three public universities in Malaysia. A survey questionnaire comprising instruments about ethical ideology, EI and ethical judgement was distributed. A total of 205 responses were received and were deemed as useable. To achieve the research objectives, multiple regression was performed.

The findings indicate that idealism and EI have a positive influence on the ethical judgement. In contrast, the study discovered that relativism influences ethical judgement negatively.

This study fills the research gap as research on personal factors on the ethical judgement of future accountants is very limited and scarce. It gives insights to the various parties concerning how to enhance ethical judgement among future accountants, which ultimately will improve the credibility of the accounting profession.

This research paper aims to investigate the impact of pharmaceutical marketing on the prescription behavior of physicians. It further examines whether the use of various promotional techniques including advertisements, sales promotions, personal selling and direct marketing by pharmaceutical companies influences the prescription behavior of doctors. Based on the increasing ethical concerns regarding the promotion of specific drugs for personal gains, the research also investigated the moderating role of ethical ideology in the above relationship.

To accomplish the research goals, quantitative research methods were used. Using the online questionnaire, data were collected from 93 doctors working in government and private hospitals in Pakistan, and structural equation modeling technique was used to analyze the impact of pharmaceutical marketing techniques on the prescription decisions of physicians.

The findings suggested that marketing strategies of pharmaceutical companies positively influences the prescription behavior of doctors. Further, physicians having weak ethical standards are likely to be strongly influenced by the marketing and promotional practices of companies.

The research is pivotal in understanding the perspective of doctors and the ethical considerations that need to be addressed while devising the marketing campaigns by pharmaceutical companies. Further, these findings provide important implications regarding the essential linkage between ethical values and the development of right marketing tools.

To the best of the authors’ knowledge, this research is one of the first few to empirically develop and test the role of moral values followed by physicians when they take prescription decisions. Based on the findings, future researchers are encouraged to further investigate the need of setting boundaries for pharmaceutical companies and restricting their usage regarding the promotional tactics.

The purpose of this paper is to investigate factors affecting ethical work behaviour among Malaysian public sector auditors. Based on Hunt and Vitell model, there are four research objectives for this study: to investigate the influence of ethical climate on public sector auditors ethical work behaviour; to examine the effect of professional commitment on ethical work behaviour of public sector auditors; to investigate the effect of corporate ethical values (CEV) on ethical work behaviour of public sector auditors; and to examine the effect of ethical ideology on ethical work behaviour of public sector auditors.

The respondents of the study were public sector auditors of National Audit Department in Malaysia. Using a survey questionnaire comprising instruments about the ethical climate, CEV, professional commitment, ethical ideology and organisational misbehaviour, a total of 382 were received and usable. In achieving the research objectives, multiple regressions were performed.

The results reveal that ethical work behaviour among public sector auditors in Malaysia is influenced by law and independence ethical climate, professional commitment, CEV and both idealism and relativism ethical ideology.

The present study provides new additional empirical evidence on determinants of ethical work behaviour of auditors in public sector from a developing economy (i.e. Malaysia) which is currently limited.