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We examine experimentally the extent to which three potential tax authority interventions encourage the reporting of tax fraud to tax authorities and how two types of guilt feelings are involved in this decision. Using a sample of 728 adult taxpayers in the United States, we find that a cash award, a prosocial award and a moral suasion message positively influence whistleblowing intentions and that the moral suasion effect is mediated by intrapsychic guilt (when an individual violates their moral values) and interpersonal guilt (when one's actions cause harm to another). The combination of a cash award and moral suasion message results in the greatest likelihood of tax whistleblowing. Our research contributes to the tax whistleblowing literature by providing evidence of the efficacy of potential interventions and also extends literature on the role of moral emotions by showing the relevance of intrapsychic and interpersonal guilt to the tax fraud reporting decision.

Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. To the best of the authors’ knowledge, no research has been committed to investigating the effects of one’s cultural perspectives and moral virtue. Building on a theoretical foundation recently laid out in the literature (i.e. the culture-influenced value-specific model), this study aims to investigate the relationship between components of national culture (i.e. power distance, individualism, uncertainty avoidance and masculinity) and the moral virtue of integrity.

This paper uses a quantitative analysis methodology conducted among 160 US-based workers to test a direct effect model of the relationship between national culture and integrity. The hypothesized relationships are examined using linear regression. Additional analysis includes reliability and representativeness analyses.

Direct effects support the hypotheses that a worker’s cultural perspectives affect integrity. Specifically, this study found that a worker’s cultural aspects of power distance, individualism and masculinity are negatively and significantly related to an individual’s level of integrity. Additionally, an individual’s level of uncertainty avoidance is positively related to integrity.

This study contributes to the literature and practice by demonstrating how the culture in which one resides has an impact on the level of integrity one holds and potentially exhibits in the workplace. These findings are significant in that they are among the first to consider culture and moral virtue in an ethical decision-making model. Furthermore, these findings open an additional pathway for research concerning ethical behavior in the workplace.

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.

This research aims to conceptualize online shaming discourse in virtual communities and to serve as a practical guide for online community managers and members.

This conceptual study explores the construction of meanings in human interaction in online communities by presenting a conceptual model, “The Triple-Responsibility Model in Online Communities,” that is based on Kantian ethics.

The model includes characterizing the roles of core participants in online communities: writer, reader and group manager; and delineating four ethical principles – truth, necessity, proportionality and caution – that can help society find the golden mean between social change and respecting human dignity and concern for an individual’s public image and provide a theoretical contribution and practical guidelines.

It addresses shaming in virtual communities by suggesting a balance of several key principles, including truth, necessity, proportionality and caution. This is a new conceptualization of online shaming relevant to today's digital arena.

The guidelines can contribute to the ongoing political debate over what constitutes appropriate and justified regulation. Moreover, Facebook community leaders are responsible for formatting the group’s identity, the technical facets of group management and for setting group boundaries and determining the rules of participation. The posited rules may affect social media group managers, as they are called upon to leverage their privileged position and channel their media power into influencing online discourse.

The current study provides insights into how shaming can be used as a legitimate tool in society by implementing an ethical approach, resulting in guidelines that restrict online discourse for participants in virtual communities and affect the work of social media group managers and policymakers.

By presenting a new conceptual model, the authors suggest that ethics are a helpful tool and offer insights into how online communities' participants and managers should use their voice and balance between shaming and maintaining the dignity of the individual.

Our research takes inspiration from stories of kindness in the context of the COVID-19 global pandemic and investigates what generational entrants, namely those entering the workforce in large numbers, dubbed emerging leaders (ages 19–39) think of the phenomenon of kindness and its potential role in organizations. Guiding the study is the question: “What can emerging leaders tell us about kindness and work?”

Adopting discourse analysis fused with kindness as research praxis, we conducted 66 qualitative interviews with young leaders (born between 1981 and 2001) across North America, Europe and Africa. Interviews were conducted in the summer and fall of 2020.

Our research sets out to expand theorizing related to kindness as a phenomenon, illustrates implications relevant to management and organizational studies and offers insights into the value of kindness as research praxis. This paper makes three related contributions and one methodological one: (1) it contributes to the literature on kindness and how it can be theorized in management and organizational studies, (2) it explores emerging leaders perceptions of kindness in a pandemic context, (3) it offers insights into how kindness might be leveraged as a model of moral and ethical behaviour valued in organizational environments, and (4) the paper promotes epistemic properties of kindness when fused with research praxis.

Authored during a rapidly unfolding scholarly conversation on the influences of the pandemic on organizational life, our research draws insights from experiences of kindness during COVID-19. This paper applies discourse analysis fused with kindness as research praxis to an understudied area of human behaviour (kindness) which has implications for management and organizational theory and practice. These implications include: (1) individual kindness capacity or inclination towards kindness behaviour that may be depleted by stressors such as the pandemic, (2) that kindness has socially contagious qualities, (3) and kindness as praxis has material benefits in the context of research methods, benefiting the research team and the research outputs.

Red Riding Hood is said to have been assembled from folktales that pre-date the collector Charles Perrault's 1697 re-telling and initial publishing (Dundes, 1989; Zipes, 1993). Since then, it is a story that has been re-told and re-imagined many times in various media contexts, with Beckett suggesting that it is one of the most familiar icons of Western culture, and a ‘highly effective intertextual referent’ (Beckett, 2002, p. XVI). Even though this story has been generally regarded as a children's tale, adult themes of sexuality and transgression have been explored in modern re-conceptions. In this chapter, we examine the representation of gender and masculinity in commercial media output: the 2011 American film Red Riding Hood (Hardwicke, 2011) and the pilot episode of the NBC series Grimm (2011). In Red Riding Hood, a romantic horror film, the male characters may be regarded as satellites that cluster around the female protagonist, whereas in Grimm, through its generic fusion of police procedural and horror genres, the text plays upon strong established examples of traditional male roles alongside more nuanced and contemporary representations of masculinity. Our analysis explores themes of transformation and heteronormativity and the extent to which the texts challenge or conform to traditional tellings.

The purpose of this conceptual article is to examine the role of villainification and heroification in social studies through critically analyzing the author’s place-based encounters with three civil war narratives.

The article describes the author’s critical reflections on three narratives involving confederate figures and examines theoretical and pedagogical implications.

The article introduces a spectrum of ethical judgments which plots villainification and heroification on opposing ends. The author advocates for more nuanced ethical judgments that contextualize decisions as understandable or defensible based on evidence. The term understandable reflects a concept of being able to explain (i.e. demonstrate understanding) why a curricular figure made certain choices without agreeing with or supporting those choices. The term defensible denotes the existence of evidence that provides a rationale for a choice such that the person making the ethical judgment would feel comfortable making (i.e. defending) the same choice.

The article introduces a theory of nuanced ethical judgments in social studies that maps onto existing literature on heroification, villainification and place-based education. Pedagogical implications for social studies education are also identified.