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Emotional intelligence (EI) is thought to offer significant benefit to organizational productivity through enhanced employee performance and satisfaction, decreased burnout, and better teamwork. EI may also have implications for the incidence of counterproductive workplace behavior. Survey results suggest EI is a significant predictor of individuals’ ethicality and their perceptions of others’ ethicality. Further, EI explains incremental variance in perceptions of others’ ethics over and above that which is explained by individual ethicality. High EI employees may be more adept at interpreting the ethicality of others’ actions, which has positive implications for ethical decision-making. Implications for research and practice are discussed.

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of reporting client’s irregularities.

The present investigation is based on 150 effective questionnaire responses provided by a group of trainee auditors working for certified public accounting (CPA) firms. The questionnaire items relating to trainee auditors’ likelihood of reporting client’s irregularities are based on Crawford and Weirich’s (2011) classification of common forms of fraudulent financial reporting. The authors’ measurement of the audit engagement team leaders’ ethicality is based on the ethical leadership scale developed in Newstrom and Ruch (1975) and Kantor and Weisberg (2002). Regression models are used to testify the authors’ hypotheses on the correlations of the trainee auditors’ likelihood of reporting client’s irregularities with audit engagement team’s ethical leadership, trainee auditor’ reporting intents and other selected factors.

The major conclusion of this study is that there is a significantly positive correlation between trainee auditors’ likelihood of reporting client’s irregularities and their perception of audit engagement team leader’s ethicality. This paper also points out that trainee auditors’ higher evaluation of stable firm–client relationship reduces their likelihood of reporting client’s irregularities, whereas their concerns with future career development increase the likelihood of reporting. In addition, this paper documents the fact that male trainee auditors more easily perceive the ethicality of their team leader than females, and that trainee auditors with less academic achievements (lower GPA) tend to perceive more easily the ethicality of their team leader than those with better academic achievements (higher GPA).

Two business ethics variables constructed and used in this study, i.e. trainee auditors’ likelihood of reporting client’s irregularities and engagement team leader’s ethicality, can be applied in future research on whistleblowing in the audit profession.

Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels.

This paper contributes to the audit research literature by providing evidence on the significant positive impacts of team leader’s ethicality on the entry-level audit professional’s likelihood of reporting client’s irregularities.

Jost et al. (2003) theorizes and finds that business students, on an average, hold a positive fair market ideology (FMI), which suggests that they believe in the power of market forces to reward ethical corporate behavior and punish unethical behavior; accordingly, they tend to make an implicit association between a company's financial performance relative to the stock market and the company's ethics. We suggest that audit education in professional skepticism and ‘red flag’ analysis will mitigate this implicit bias when a company's relative market performance is unusually distant from a referent benchmark, such as an industry average. In a between-participants experiment involving 94 non-audit and 94 audit business students, we measure their FMI, and examine how they perceive the ethicality of a company's management based on the referent direction (above or below the industry average) and referent magnitude (relatively close to or distant from the industry average) of the company's relative market performance. The results suggest that both non-audit and audit students indeed hold a positive FMI, and they ascribe favorable ethical perceptions to company performance that is relatively close to the industry average, irrespective of referent direction. When company performance is relatively distant from the industry average, neither group of students makes the implicit link. Overall, the findings do not indicate that audit education differentially affects business students’ perceptions of corporate ethics when a company's relative stock market performance deviates considerably from a referent benchmark.

An assessment of Axel Honneth’s reception and appropriation of Hegel’s theory of normative reconstruction as presented in his Freedom’s Right (Columbia University Press, 2014).

A comparative assessment of Honneth’s and Hegel’s approach to normative reconstruction focusing on three basic issues: general methodology, understandings of the logic and program of the Philosophy of Right, and analyses and assessments of modern market societies as detailed in Hegel’s account of civil society (bürgerliche Gesellschaft).

For Honneth, normative reconstruction consists in reworking modes of social rationality already realized in modern institutions. By contrast, Hegel is shown to advance an approach to reconstruction in which an account of social rationality is properly fashioned only in the reconstruction process itself. In this way Hegel is also shown to proffer an approach to normative reconstruction that is at once more robustly reconstructive and more robustly normative than is the case with Honneth.

The paper demonstrates the ongoing value of Hegel’s thought for social and political theory. It illuminates Hegel’s uniquely dialectical approach to immanent social critique, dedicated not only to explicating existing tensions and “bifurcations” (Entzweiungen) but – with the help of a distinctive account of Bildung (cultivation or formation) – to engaging those tensions and bifurcations in order to delineate the conditions for their constructive supersession. It also elucidates different ways in which critical social theorists, committed to notions of “immanent transcendence,” draw on the resources of market societies to mount normative challenges to the aporias of those societies.

Possession and usage of data-enabled smartphones have added further complexity to the issue of cyberloafing behavior and it certainly evokes newer ethical concerns. This study aims to explore how working individuals perceive the ethicality of their cyberloafing behaviors at the workplace and the cognitive logics they apply to justify their cyberloafing behavior.

Incorporating constructivist grounded theory methodology, 19 working managers from various organizations were interviewed face-to-face and responses were audio-recorded with prior consent. The recordings were transcribed verbatim, simultaneously analyzed and coded to let the themes emerge out of the data.

The research showed that working managers use varied combinations of office computers, personal laptops, smartphones, wireless internet provided at the office and personal mobile-internet to loaf around at workplaces. Moreover, it unearthed that employees use nine different neutralization techniques and six different ethical logics (with normative undertones) in a network fashion while considering the ethicality of cyberloafing behavior.

Recognizing the complexities is imperative to moderate any deviant behavior in an organization. The layers of ethicality and neutralization tactics will equip the working managers and companies to place the required internet and smartphone usage policies in the future.

This research has taken into account all forms of cyberloafing behaviors. The perceived ethicality of cyberloafing behavior at the workplace was not fully explored in a holistic manner before, specifically in the Indian context.

The purpose of this paper is to analyse the effect of distributing sustainable labels on the retailer’s corporate brand. More specifically, the objectives are to investigate how the scope of a portfolio of sustainable labels affects the consumer perceived ethicality (CPE) of the retailer that distributes them and to understand how the perceived ethicality affects retail patronage.

In total, 230 individuals participated in a street intercept survey. Data were analysed with partial least squares structural equation modelling.

Both the perceived scope of the portfolios of collective sustainable labels and retailer-owned sustainable labels improve the CPE of the retailer. In addition, the CPE of the retailer increases patronage. The portfolio of collective sustainable labels has more impact on the CPE of the retailer than the portfolio of retailer-owned labels, but the latter has more impact on retail patronage.

In addition to limitations inherent to the methodology (e.g. survey based on stated behaviours), the model developed is simple and exploratory and does not include potential boundary conditions of the highlighted effects.

Sustainable labels may not only contribute to product sales and product positioning, but also to position the retailer brand by improving the consumer perception of ethicality and indirectly increase retail patronage.

Anchored in the branding literature, this research is the first to conceptualize sustainable labels as a portfolio and measure their collective impact on the retailer’s corporate brand and indirectly on patronage.

In 1968, Garrett Hardin identified a class of common goods that suffer under traditional market mechanisms. As a result, institutions become pivotal in defining acceptable consumption behavior. This paper describes the results of an agent-based computer simulation used to study how institutional forces shape consumption patterns. The results suggest common-interested behaviors support a greater population at a higher quality of living; however, exclusively common-interested behaviors result in underutilized commons, and the whole is generally less well off. Overall, when populations generally act in the common-interest, the commons, the population and individuals all experience higher quality outcomes than when they act in generally or exclusively self-interested ways. The paper frames further applications in terms of managing growth for long-term sustainability.

The purpose of this paper is to show that culture has differential effects on purchase intent, using respondents from four very different cultural groups within Indonesia, and two different advertisements (one ethical, another unethical).

The study uses survey methods and a highly structured questionnaire to collect data from respondents in four cultural groups. In total, 100 responses were received from each of these groups within Indonesia (Bali, Batak, Java, and Minang). Data were analyzed using partial least squares.

The results suggest that when advertising to culturally conservative groups, caution is required. Such groups have lower purchase intent when they do not like the advertisement. Moreover, other variables such as attitude towards the advertiser may become salient drivers of purchase intent for such groups if the advertisement is perceived to be unethical. Importantly, neither of these factors are salient for more permissive cultures, regardless of whether the advertisement is perceived to be ethical or unethical. In addition the authors identify a set of “universal paths” by which advertisement-related factors, and company-related factors indirectly influence purchase intent for both permissive and conservative cultures, regardless of the perceived ethicality of the advertisement.

The research uses four samples, with 100 respondents per group. Future research could verify these results using larger samples. In addition, the study only uses low involvement consumer products, hence future research could test the model on higher involvement products.

Managers should test their advertising messages on target audiences to assess whether they are likeable, as advertisement likeability can influence purchase intent. In addition, whilst factors such as ethicality (and likeability, and attitude towards the advertiser) tend to not affect purchase intent directly except in specific circumstances, these antecedent variables do have strong effects on each other via the universal paths.

This is the first study which has examined the effects of ethical/unethical advertisements across four different cultures in Indonesia. The results also reveal an important set of relationships between the model variables, which the authors refer to as the “universal paths.” These paths have important implications for advertisers and their clients in their attempts to build brand equity and increase purchase intent.