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A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

In the Theory of Modern Sentiments Smith distinguishes between the actual impartial spectator and the ideal; the man within the breast – a mechanism that allows Smith to extend the theory of moral approbation to judge the actions and motives of the agent himself. Argues that the significance of this is that Smith is then able to postulate standards of morality which are in some sense absolute, valid for all times and places. Shows that Smith deploys these absolute standards in evaluating how custom and tradition pervert the moral sentiments in some instances. This in turn allows him to legitimately speak of progress in human societies. Smith′s bias in favour of commercial society over the early and rude state is, therefore, rooted in his moral philosophy.

This chapter aims to reflect upon the relationship between corporate social responsibility (CSR) and human rights. We argue that although CSR is a good attempt to propose better practices for managerial decisions, a human rights perspective enriches this vision. Therefore, the authors will define the meaning of a human rights perspective for business activities and, specifically, for CSR. The authors apply the idea of res extra commercium to human rights and CSR. As a first step, both factors need to be identified as moral absolutes. Essentially, businesses should start by identifying areas of human activity that are off limits.

The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.

The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.

These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self‐enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.

The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.

Makes clear the distinction between second versus third‐wave management in higher education. The former management school was developed in the industrial age. The latter doctrine has evolved in the information age where universal accountability will be achieved with computer technology. Second‐wave management is associated with an authority structure, referred to as a political system, bureacratic methodology, hierarchical organizations and situations ethics. Third‐wave management includes an authority structure, described as a management system, systems methodology, human‐scale organizations and moral absolutes. The elements of these will be combined in universities to achieve high output through the pedagogical process.

This paper aims to offer a marketing perspective to the multidisciplinary debate on whether religion is expanding, declining or resurging in contemporary and allegedly secular society. Specifically, it examines the “secularization hypothesis”, which predicts that religion tends to lose its central role in people’s lives as secular reasoning spreads and scientific knowledge accumulates.

Borrowing from psychology literature, the authors identify the psychological and social needs satisfied by religion and in doing so uncover its functions. They then discussed whether religion can be claimed to be functionally obsolete.

The authors identified four functions of religion: explanatory, relieving, membership and moral. The content of religious doctrines offers consumers of religion unambiguous knowledge, absolute morality and promises of immortality, immanent justice and centrality in the universe. Religion also provides a social identity, through which people can build meaningful connections with others in the community and with their own history.

A change in the role of religion would be highly relevant for consumer research because religious ideologies shape consumption practices, social relations, products and brands. The authors observe that the content of religious answers is so well-crafted around human psychology that the explaining, relieving and moral functions of religion have not lost reliability. However, cultural change has weakened religion’s ability to gratify human psychology through social identity and meaningful socialization, which led to the marketization of religion, the rise of spirituality and the intensification of socialization around consumption.

This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.

Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.

Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.

This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.

The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.

Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.

A second authority structure, called a management system, is emerging in the technological milieu of the information age. The new construct, that operates in a framework of Judaeo‐Christian ethics, must replace the political system. This latter mechanism is the original authority structure which has traditionally been bounded by situation ethics. Supplanting the political system with the management system is an essential condition in the knowledge‐based economies of advanced societies if they are to achieve their full productive potential.

Clinically, it is often observed that autistic people may have a heightened need for rules and may find rule violations very distressing. It is clinically plausible that autistic individuals may be prone to hyper-morality and greater reactivity and adverse experiences arising from moral threats and violations. Such adverse experiences may, in some instances, lead to moral distress (MD) or in more extreme cases moral injury. Thus, this study aims to examine how MD can operate in the context of autism.

The authors explore clinical hypotheses on how MD can intersect with different features of autism by drawing on clinical and research knowledge of autism spectrum disorder and how it contextualises experiences of morality.

Based on a review of the literature and theory, the authors hypothesise that autistic individuals may be more prone to MD where they have a lower threshold for MD. As a result of this lower threshold, they may have more frequent exposure to MD, experience more immediate and intense subjective reactions to moral transgressions, for more protracted periods. Also, they may find it more difficult to over-ride and neutralise moral outrage. As a result, they may be more susceptible to mental health sequelae and impaired social and occupational functioning. Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Understanding MD in an autistic context is important for detecting and treating the adverse impacts of MD on autistic individuals. Importantly, erroneous preconceptions about moral reasoning in autism need to be mitigated to fully understand the moral experiences and harness the many strengths of people with autism.

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.