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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.

Algorithmic monitoring has been widely applied to the practice of platform economy as a management means. Despite its benefits, negative effects of algorithmic monitoring are gradually emerging.

Based on moral disengagement theory, this research aims to investigate how algorithmic monitoring might affect gig workers’ attitudes and behaviors. Specifically, we explored the effect of algorithmic monitoring on gig workers’ unethical behavior. A three-wave survey was conducted online, and the sample consisted of 318 responses from Chinese gig workers.

The results revealed that algorithmic monitoring positively affected unethical behavior through displacement of responsibility, and the individualistic orientation of gig workers moderated this relationship. However, the relationship between moral justification and algorithmic monitoring was not significant.

This research contributes to the algorithmic monitoring literature and examines its impact on gig workers’ unethical behavior. By revealing the underlying mechanism and boundary conditions, this research furthers our understanding of the negative influences of algorithmic monitoring and provides practical implications.

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 study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This chapter explores the role of ethics in shaping, underpinning and sustaining authentic leadership. Viewing ethics as a system of moral principles that govern individual behaviour and conduct, Mould discusses the basis of ethics for authentic leadership, recognising that it has multiple overlapping and conflicting sources. Recognising the multiple ‘moral’ pressures and dilemmas that leaders face, Mould asks how they can construct and live by coherent ethics in a globally minded, interconnected, culturally diverse and often incoherent world. He suggests tools that may assist in searching for ethics that support authentic leadership. The author concludes that examining the interplay between ethics and leadership practices challenges theories of authentic leadership.

This chapter addresses one of the most crucial areas for critical thinking: the morality of turbulent markets around the world. All of us are overwhelmed by such turbulent markets. Following Nassim Nicholas Taleb (2004, 2010), we distinguish between nonscalable industries (ordinary professions where income grows linearly, piecemeal or by marginal jumps) and scalable industries (extraordinary risk-prone professions where income grows in a nonlinear fashion, and by exponential jumps and fractures). Nonscalable industries generate tame and predictable markets of goods and services, while scalable industries regularly explode into behemoth virulent markets where rewards are disproportionately large compared to effort, and they are the major causes of turbulent financial markets that rock our world causing ever-widening inequities and inequalities. Part I describes both scalable and nonscalable markets in sufficient detail, including propensity of scalable industries to randomness, and the turbulent markets they create. Part II seeks understanding of moral responsibility of turbulent markets and discusses who should appropriate moral responsibility for turbulent markets and under what conditions. Part III synthesizes various theories of necessary and sufficient conditions for accepting or assigning moral responsibility. We also analyze the necessary and sufficient conditions for attribution of moral responsibility such as rationality, intentionality, autonomy or freedom, causality, accountability, and avoidability of various actors as moral agents or as moral persons. By grouping these conditions, we then derive some useful models for assigning moral responsibility to various entities such as individual executives, corporations, or joint bodies. We discuss the challenges and limitations of such models.

This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School.

This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire.

The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour.

The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.

This study aims to assess the direct impact of workplace hazing and the indirect impact via moral disengagement on organizational deviance behavior and negative word-of-mouth (WOM) communication in the hospitality industry of Pakistan. This research also addresses the significance of psychological (resilience) and social factors (friendship prevalence) as moderators of the relationship between workplace hazing and moral disengagement.

Using a multirespondent strategy, the data was collected from 319 newcomers employed in the Pakistani hospitality industry and analyzed using structural equation modeling.

The results reveal that workplace hazing increases moral disengagement, organizational deviance and negative WOM communication. Moreover, various psychological factors can significantly decrease and mediate the negative influence of workplace hazing on moral disengagement.

The managers should explicitly and formally handle the workplace hazing issues like harassment and bullying to build a positive working environment for newcomers.

This study addresses a gap in determining the significance of workplace hazing and its impact on moral disengagement, organizational deviance and negative WOM communication. Also, this study contributes to the literature by examining either social or psychological factors that play an important role in dampening the negative impact of workplace hazing.

The pervasive issue of employee exploitation has surfaced as a salient ethical quandary within the context of modern-day workplaces, thereby demanding expeditious and imperative deliberation and redressal. This research endeavor aims to meticulously investigate the ramifications of employee exploitation on the proclivity to partake in the act of cutting corners within the workplace. This analysis encompasses the sequential mediating variables of negative emotions, namely resentment, anger, and frustration, as well as moral disengagement.

A purposive sampling technique and self-administered questionnaires were utilized in this study of 132 SME sector personnel. The current study is time-lagged in nature and uses the Amos software, the data were analyzed using exploratory and confirmatory factor analyses, as well as structural equation modeling.

According to the results, employee exploitation has a strong positive impact on cutting corners. This effect is mediated progressively by negative emotions (resentment, anguish, frustration), as well as moral disengagement. According to the findings, organizations should prioritize addressing employee exploitation to build a healthy work environment that promotes employee well-being and encourages employee voice.

This study’s novelty comes from its analysis of the sequential mediation of negative emotions, as well as moral disengagement, in the relationship between employee exploitation and cutting corners. The study’s findings add to the body of literature concerning management development, conflict handling, and employees’ attitudes and behaviors by offering a thorough grasp of the detrimental effects of employee exploitation on cutting corners as well as useful recommendations for businesses looking to promote productive workplaces.

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using social cognitive theory. The study also explores the role of moral disengagement as a mediator in this relationship.

Data was collected from a sample of 321 individuals employed in the textile industry of Pakistan. The study used partial least square-structural equation modelling (PLS-SEM) to estimate the relationships within the model.

The findings indicate that both internal and external CSI have a positive impact on moral disengagement. Secondly, moral disengagement drives OWDB positively. Thirdly, moral disengagement is a significant mediator that mediates between both internal and external CSI and OWDB positively.

This research offers novel perspectives to organizational leaders, highlighting the significance of addressing CSI in conjunction with sustainability endeavours. It is imperative for business managers to prioritize the morality of their employees.

This study’s novelty lies in its confirmation of the mediating role of moral disengagement in the relationship between internal and external CSI and OWDB.