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This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.

Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.

The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.

This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.

This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.

Sustainable consumption is an important topic for different industries, including the fashion industry. Despite a favourable attitude of consumers towards sustainable products in the fashion industry, the actual purchase by the consumers is limited. Thus, the present study examines sustainable consumption using the theory of planned behaviour (TPB). The purpose of this paper is to study the mediating impact of strategies of justification of unethical behaviour on the gap-based relationship between a purchase intention and a purchase decision for a consumer in a sustainable clothing context.

For the study, the primary data from 229 graduate-level fashion students enrolled in universities across India has been analyzed with the help of structural equation modelling.

The study results have proven that attitudes and subjective norms can positively affect purchase intentions when it comes to purchase of the environmentally sustainable products. Further, economic rationality (ER) and government dependency (GD) partially mediate the purchase intention–behaviour gap of the justification strategies for unethical behaviour.

The results would be helpful in implementing sustainable clothing consumption among Indian consumers. The study would be beneficial for industry professionals, export houses and scholars to discover possible reasons which can lead to the widening of the intention–behaviour gap when it comes to the purchase of the sustainable clothing consumption for Indian consumers. Critical implications for marketers from the present research assert that ER and GD are important factors that could increase the purchase intention of young consumers towards sustainable clothing.

The results of the study contribute to the existing literature in a novel way by adding justification strategies for unethical behaviour to the TPB model. This study is innovative as it adds new constructs to the TPB model by including the three justification strategies that people use for unethical consumption behaviour (ER, economic development and GD) to gain insight into why a purchase intention–behaviour gap exists for sustainable clothing.

Despite an emerging interest in constructive deviance, the exploration of its antecedents is still limited, particularly from an ethical perspective. This study aims to uses moral disengagement theory to investigate how team identification, moral justification and team environmental instability interact to affect employee constructive deviance.

With survey data collected in two waves from 315 employees of 49 work teams in five service companies in China, this study develops four hypotheses and tests them through hierarchical linear model.

The survey results support the complete mediating effect of moral justification on the positive impact of team identification on constructive deviance. They also confirm the moderating effect of environmental instability on the relationship between team identification, moral justification and constructive deviance.

This study explores the sources of constructive deviance at team level from the ethical decision-making perspective and reveals the mechanism and contingency factors in the relationship between identity and constructive deviance. In practice, the study findings imply that managers should encourage their employees to cultivate their identification with their team and align their moral justification with the team’s norms especially when the team faces turbulent environment.

This paper aims to clarify the effect of discount discrepancy (DD) on consumers’ purchase intention (PI). The authors propose, test and provide evidence and explanations about the moderation of justification in the relation between consumers’ perceived DD and PI.

The authors conducted three experimental studies with a 2 × 2 factorial design, focusing on consumers’ processing of price discounts. Participants were informed that this study aimed to gather opinions on fashion, clothing and retail sales promotions. They accessed the questionnaire via Qualtrics. Each participant took part in only one study. The experimental conditions were manipulated through scenarios.

Study 1 tested and supported the moderation of justification on the effect of DD on PI. Study 2 tested and supported the moderation of the type of justification for the effect of DD on PI. Study 3 confirmed the findings in Study 2 and revealed the more effective type of justification.

The authors focused on a typically hedonic product category (fashion clothing). Further research should include a wider variety of goods and services, which could lead to different explanations or generalizations.

Sales promotions must refrain from generating DD between the initial price discount and the subsequent smaller discounts. Practitioners must evaluate the gains of an initial, more considerable percentage discount to attract consumers to the store and sell them other products versus the cost of losing sales because of DD. Management should recognize the importance of giving the correct justification for perceived DD, aligning the firm’s justification with the consumer’s motivation to buy the product.

The authors offer subsidies for effective consumer protection policies.

By studying the influence of justification on the effect of DD on PI, the authors propose a mechanism that would reduce the negative effect of DD on consumers’ PI.

This paper aims to propose mechanisms of the dark side of interorganizational relationships from a social psychological perspective. The purpose is to understand the role of boundary spanners’ social psychological processes that may trigger the dark side effects.

Multple mechanisms are developed through three social psychological theories, namely, social identity theory, system justification theory and social learning theory.

Boundary spanners’ social psychological processes can trigger the dark side of interorganizational relationships via mechanisms such as excessive cooperation, reification, system justification and path dependence in learning.

This paper concludes with a discussion that offers a new perspective on research on dark side effects and the managerial implications of the present analysis.

This paper contributes to the current literature by extending the interpersonal social psychological processes that could explain the dark side of interorganizational relationships. This paper is a step forward to answer the calls for multilevel considerations of the dark side effects and inspire future research on the role of social psychological processes in dark side effects.

The aim of this study was to shed some light on the extent to which digital literacy, epistemological belief and reading motivation and engagement predict pre-service teachers’ capabilities in teaching 21st century skills.

21st Century Skills Teaching Scale, Internet based Epistemological Beliefs Scale, Internet based Reading Motivation and Engagement Scale as well as Digital Literacy Scale were used to collect the data. A total of 512 pre-service teachers from four universities in Türkiye participated in the study. Descriptive statistics, correlation and structural equation model fitness tests were performed by using SPSS 24.0 and AMOS 22.0.

First, the results of the correlations analysis indicated that there were statistically significant positive correlations among measured variables. Second, the results of the path and SEM model fit tests demonstrated that all the model fit indices of X2/df, TLI, CFI, RMSEA met the acceptable criteria and were shown to be an adequate model structure. Finally, the results demonstrated strong evidence for predicting effects of digital literacy, epistemological belief as well as reading motivation and engagement on teaching 21st century skills.

This study is limited by the fact that the evidence relies solely on pre-service teachers' self-reporting. Secondly, although the hypothesised model explained 45.2% variance of pre-service teachers’ competence in the 21st century skills, 54.8% of it remains unexplained.

The results of this study suggest important implications for teaching programs as they underscore the importance of digital literacy on epistemological beliefs, reading motivation and competence in teaching 21st century skills.

Welfare reforms introduced conditionality into cash transfers often by diverse welfare-to-work programs achieving its vast legitimization. Meanwhile in-kind poverty alleviation policies maintained their universal character in the forms of national budgeting of municipal services. Utilizing justification work, the authors aim at showing how conditionality of in-kind support is replacing universalism. The authors ask which justification work assist administrators in shaping the relationship between in-kind and cash transfer and the changing meanings of poverty alleviation practices.

The authors conducted 20 semi-structured interviews with senior administrators in Israeli local governments analysing them along principles of critical discourse analysis (Fairclough, 2010). Further, seeking to elicit the justification work, the authors added some guidelines from the discourse interaction approach.

The findings identified administrators' justification work as taking two major shapes. The first is an emphasis on conditionality in their in-kind support projects, which is limited in time, contingent upon co-operation and sometimes even enhancing choice for those in need. The second is the manifestation of pride anchored in the skilful budget management enabling the achievement of conditional in-kind support projects based on the effort involved.

The authors did not prompt the interviewees for the proportions of specific categories, such as whether they are attending and benefitting of the in-kind support programs. This is a limitation of this study that prevented the authors from contrasting perceived achievements against the actual coverage of their projects.

It is important that government funding is increased for municipal anti-poverty policies engaging municipal administrator in the struggle for full and better coverage so that capability deprivation is combatted by a combination of cash transfer and quality social services that are universal and at the same time secure mentoring and supervision to all households in need.

Future research should present the analysis that associates different budgets of each city with its anti-poverty polices and its different socio-economic ranking. Critical social-policy scholars may apply this study’s findings in future analyses of municipal administrators' power position as reinforced by national level policy makers, particularly when introducing controversial policies.

Anti-poverty policy and the specific combination between conditional cash transfers and in-kind support have been explained at the level of political–economic decision making. The authors conceptualize the need to explain anti-poverty policy by focussing on municipal administrators’ embedded agency, particularly around controversial issues. By building the professional self of municipal welfare administrators, inter alia by ignoring past meanings of in-kind support as depriving recipients of autonomy, conditionality is extended into in-kind services.

Increasing longevity and lower birth rates put pressure on the sustainability of pension systems. This compels countries to reform pension schemes. Different countries opt for different types of reforms. This article examines the scope of possibilities for a pension reform in two countries with distinct institutional and ideational setup: Finland and France.

The authors utilise the framework of different modes of justification presented by Boltanski and Thévenot to reveal the reasoning used in pension reform discussions in both countries. The authors study expert reports to analyse how nationally constructed ideas and local institutions frame and shape the different logics and justifications.

In Finland, the approach to pensions is dominated by industrial and market justifications. The pension system is institutionally separated into two different blocks: one addressing poverty and the other income maintenance. The separation enables the prevalence of these logics and makes it easier to promote reforms that emphasize efficiency and individual responsibility instead of income distribution. The French report is concentrated around civic and domestic dominated justifications by stressing solidarity and the role of pension systems connecting individuals and generations together. Any reform needs to consider these issues.

The article uses a novel research design to study pension reform processes. The article distinguishes the roles that ideas and institutions have in shaping expert reasoning and reform options. The authors show how ideas and institutions form a mutually reinforcing loop which helps to explain path-dependency in pension systems.

This study aims to explore how university language students evaluate different sustainability themes and examine the overall relevance of ecological, social, cultural and economic sustainability dimensions in language education.

A questionnaire was designed to study Finnish university language students’ (n = 55) order of priority for sustainability dimensions and their sub-themes and the justifications for the priority orders using a mixed methods design. Qualitative content analysis was conducted using NVivo software, and weighted rankings were used to analyse the quantitative data.

The findings of the study showed that language students evaluated the social and cultural dimensions as the most relevant in language teaching. In all dimensions, students approached sustainability mainly by prioritising larger issues and advancing towards smaller ones. Most non-directional responses appeared in the economic dimension. In addition, individual prioritising and justification approaches varied between different sustainability dimensions.

To the best of the authors’ knowledge, no previous studies have examined language students’ evaluations of and justifications for all four sustainability dimensions. The results highlight the need to use multiple, holistic approaches and systems thinking to incorporate education for sustainable development.

The purpose of this paper is to examine Asian Americans' perceptions of the police, specifically how they construct support. Although such literature has been growing in recent years, research on Asian American interactions with the police remains limited. Additionally, this paper is situated within the theoretical framework of system justification theory to account for Asian Americans' views of the police.

This study relies on interview data collected from 20 Asian Americans residing in mid-Atlantic states. Participants were either recruited directly by the researchers or through the snowball-sampling method.

Police support is influenced by perception of neighborhood safety, personal police contact and empathetic feelings toward the police. Specifically, regarding the latter component, humanizing or empathizing with police officers is a form of rationalizing individual police misconduct that reinforced police legitimacy. Most participants had similar characteristics and displayed police justification. Additional research is needed regarding what characteristics or patterns are likely to lead to lower levels of police justification.

This article's findings improve our understanding of system justification among Asian Americans, particularly as it relates to policing.