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The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.

Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.

Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.

This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.

This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.

The purpose of this study is to examine how the constructs of false self, preference for online social interaction (POSI), compulsive internet use (CIU), and online disinhibition affect social withdrawal in a social media context. The mediating effects of moral disengagement and cyber aggression are also tested.

Data were collected using an online survey (n = 533) from consumers in Japan. This study used structural equation modeling and PROCESS to examine the proposed relationships.

The study revealed that false self positively affects moral disengagement while online disinhibition positively affects cyber aggression and moral disengagement. Preference for online social interaction and compulsive internet use both positively impacts social withdrawal. Cyber aggression and moral disengagement were established mediators between false self/ Preference for online social interaction/ compulsive internet use/ online disinhibition and social withdrawal.

Although restricted to cyberaggression, owing to the reciprocal relationship between cyber victimization and cyberaggression, cyber victimization can be included for further study. This study expands the understanding of social withdrawal within the context of social media.

Based on the findings, policies and programs that address mental health that build self-esteem, self-confidence and reduce anxiety ought to be undertaken. Managing and formulating guidelines on anonymity should also be taken into consideration.

This research demonstrates the crucial constructs that affect social media users negatively from the aspects of cyberaggression, moral disengagement and social withdrawal. It also establishes the importance of mental health in reducing adverse effects from social media.

There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors.

The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries.

The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices.

The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.

This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

Spirituality and leadership, both have an intrinsic goal where they incorporate clarity of understanding, vision and collective action and both have the potential to empower an individual or a team, with commitment and productivity. It is one of the rapidly growing areas of leadership. It takes responsible policymakers and leaders to build a nation that benefits multiple stakeholders and all citizens. The aim of the chapter is to explore the concept of spirituality and show how applied spirituality can provide moral and practical guidance for leaders of public policy to take bold and enlightened steps towards achieving sustainable development (SD) goals. We define spirituality as a way of understanding, inner awareness, personal integration, and a source of values that give ultimate meaning or purpose beyond the egoic self. As such the chapter will go beyond existing discussions of ethical, moral, or values-based leadership and raise issues of how a deeper spiritual understanding of human nature can guide leaders. Some helpful practices like mindfulness are also covered in this chapter. There are various relevant leadership styles including transformational leadership, servant leadership, moral leadership and participatory leadership. Although each of these has some positive characteristics, this chapter with the help of those characteristics would try to get a deeper insight and understanding of how spirituality can stimulate and add more value, and bring integrity, motivation and strong leadership qualities. This chapter covers the existing gap in the literature on applied spirituality and leadership and concludes that leadership when incorporated with spirituality plays a vital role in honing the skills of the leaders and changing their perspective towards the team. The chapter will conclude with ideas for discussion among faculty and students and suggestions for further research into the use of applied spirituality for leadership in sustainable development policy.

The aim of the study is to assess the extent to which Taoist philosophy offers thematic and ethical insights relevant to current global crises, including climate change, food insecurity, renewed conflict and increased authoritarianism.

A critical review of specific verses from the Tao Te Ching and research sources relevant to them is carried out.

Taoist philosophy, of ancient origins, is surprisingly relevant to modern crises. While not offering definitive answers, it does provide thematic and ethical insights for reorienting governance in more productive ways.

While there is a large literature on Taoist philosophy itself, there is a paucity of research articles on the modern relevance of Taoist philosophy to pressing current issues. The article brings together and assesses these sources, considering relevant research.

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.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

This study highlights the impact of mental accounts on a user's decision-making regarding payment schemes and aims to determine the pricing strategy for the first-enjoy-after-pay service offered by the two-sided media platforms.

This study establishes a game-theoretic model and utilizes backward induction to derive the equilibrium price by maximizing the monopolist's profit.

The findings indicate that the conditions for a two-sided media platform to offer the first-enjoy-after-pay service depend on the trade-off between pleasure attenuation and pain buffering and the effect of time discounts. Moreover, the authors found that the time discount is a critical factor in determining pricing strategies under various payment schemes offered by the platform.

This work adopts a uniform pricing strategy for users who opt for either immediate or post-payment schemes. Nevertheless, it is important to note that this approach has limitations in terms of offering discriminatory pricing for those who choose both payment schemes.

This analytical work provides valuable insights for two-sided media platforms to optimize their payment scheme strategies and pricing considering the influence of a user's mental account.

In a two-sided media platform, the authors provide applicable conditions for the platform to offer first-enjoy-after-pay service considering the effect of mental accounts. Further, the authors show the optimal pricing strategy under different payment schemes provided by the platform.