Search results

This paper aims to propose a multilevel framework of fashion consumer ethics that unpacks how ethical consumers publicly express their identity through sustainable fashion (SF). The author explores SF’s cognitive, relational and contextual dynamics, highlighting how attitude–behavior (A-B) gaps might impede consumers’ ethical identity and social image alignment.

The framework theoretically reconstructs fashion consumer ethics by integrating social intuitionism, social representation theory and the public sphere. This theorizing process sheds light on fragmented attempts found in previous research to understand how ethical consumers express their self-identity and socially represent their image through SF, avoiding A-B gaps.

The theoretical propositions suggest how ethical consumers’ self-concept is expressed at the cognitive level, leading to ethical commitment toward self-associated fashion brands; social image is manifested at the relational level, giving rise to consumers’ ethical engagement in SF; and ethical consumers’ self-verify their identity-image alignment in the public sphere, thus addressing A-B issues.

The sociopsychological approach suggests a novel understanding of ethical consumers’ individual and social representation through SF consumption. The framework interprets SF as an “aesthetic of existence,” co-constructed collectively and symbolically expressed publicly. As a result, the proposed model combines different theories to introduce new causal mechanisms and constructs of ethical consumers’ cognition, sociological relations and public spheres.

The purpose of this study is to develop a new whistleblowing scale considering the conventional and Islamic perspectives in combating corruption. Whistleblowing has received great attention because it helps the corruption prevention process by revealing bad practices, improving transparency and ensuring accountability. However, not many scholars have focused on the concept of whistleblowing in the Islamic context.

The study uses a theoretical inquiry design, delving into the literature to thoroughly examine whistleblowing likelihood, Kohlberg’s theory and Maqasid Shariah. Through qualitative content analysis, relevant concepts are scrutinized and synthesized. The integration of Kohlberg’s theory and Maqasid Shariah aims to offer a comprehensive framework for comprehending whistleblowing likelihood, integrating perspectives from both Western and Islamic traditions.

This study has conceptualized the integration of the six stages of Kohlberg and Maqasid Shariah to understand whistleblowing likelihood. The study offers a scale to explain whistleblowing likelihood based on the two theories.

The correlation between Kohlberg and Maqasid Shariah reveals a nuanced relationship between individual moral evolution and Islamic ethical imperatives, in the context of whistleblowing likelihood. As individuals progress through Kohlberg’s stages, aligning with Maqasid Shariah’s emphasis on societal well-being, their inclination to blow the whistle evolves from early considerations of fear and conformity to a commitment to universal ethical principles and justice.

The new scale integrating Kohlberg and Maqasid Shariah aids ethical climates in organizations by assessing employees’ moral development and promoting ethical leadership through tailored training. Aligned with Islamic values, the scale becomes a tool for fostering ethical behavior and organizational culture, emphasizing justice and commitment to higher ethical objectives. Managers must delicately balance justice and community harmony when implementing whistleblowing initiatives to ensure a positive impact on both ethical principles and organizational cohesion.

By integrating the six stages of moral development proposed by Kohlberg, the new scale plays a role in promoting transparency and accountability for sustainable development. Furthermore, its alignment with Maqasid Shariah contributes to addressing corruption and advocating for social justice, making the scale a catalyst for societal well-being that respects cultural and religious values. Ultimately, the scale supports a socially responsible approach, reinforcing ethical behavior and contributing to the broader global agenda for sustainable and just societies.

The new scale integrating Kohlberg and Maqasid Shariah offers an innovative and interdisciplinary approach to assessing whistleblowing likelihood. This fusion provides a nuanced understanding of individuals’ ethical reasoning, aligning universal moral principles with Islamic ethics. The scale not only broadens the conceptual framework for evaluating ethical decision-making but also respects cultural diversity, making it inclusive and applicable across diverse global contexts.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals, comprehensive analyses of current knowledge are lacking. Therefore, this study systematically reviewed the related literature to better understand trends and suggest future research directions for advancing this field.

This study employs the theory–context–characteristics–methodology (TCCM) framework to examine 76 articles on celebrity endorser scandals.

Utilizing the TCCM framework, this study presents a comprehensive research framework, revealing that (1) the celebrity endorser scandal effect primarily includes associative learning, attribution of responsibility, and moral reasoning; (2) entertainment celebrities and athletes have received significant research attention; (3) both individual- and relationship-level characteristics serve as crucial moderators, with focal brand and related brand being the primary outcome variables. Additionally, this study outlines enterprise response strategies, encompassing the reformation of existing spokesperson relationships and the establishment of future spokesperson connections; and (4) quantitative approaches dominate the field.

This study integrates and expands existing research on celebrity endorser scandals while proposing future research opportunities to advance the field.

The present study seeks to examine the impact of ethical leadership on employees’ voice behavior and internal whistleblowing in organizations. Specifically, the study investigates the mediating role of moral emotions in the link between ethical leadership and employees’ reporting behaviors such as voice behavior and internal whistleblowing.

This research utilized a sample of 200 employees from various private companies in Pakistan, gathering data via questionnaires to validate the hypotheses. We employed Structural Equation Modeling (SEM) to evaluate the model and conducted a mediation analysis using 5,000 bootstrap samples.

This research found that ethical leadership positively impacts employees' moral emotions, encouraging them to voice concerns and report misdeeds. Additionally, the study affirms a direct and positive connection between ethical leadership and employees' reporting behaviors, including voice behavior and internal whistleblowing.

The findings of the study emphasized the development of ethical leadership in organizations by highlighting the critical role of ethical leadership in enhancing moral emotions, voice behavior, and whistleblowing in organizations. It highlights the necessity of promoting moral behavior to enhance organizational effectiveness and the need for ethical leaders to foster an open environment in organizations that encourages whistle bellowing and reporting of unethical practices in organizations.

The current paper extends knowledge of ethical leadership based on the social cognitive theory of morality by considering that moral emotions serve as a strong motivational cognition between ethical leadership and reporting behaviors. Particularly, by examining the mediating role of moral emotion, this study provides a deeper understanding of the underlying mechanism through which ethical leadership influences reporting behaviors of employees at workplace.

This study aims to analyze the effect of cognitive load and social value orientation on managers’ preferences when they face with two types of restructuring choices in financially distressed firms: the first belonging to the family of organizational restructuring (massive layoffs) and the second to the family of financial restructuring (debt increases).

The authors investigate experimentally the impact of managers’ cognitive load and social value orientation on the decision to restructure leveraged buyout (LBO) firms in financial distress by using either massive layoffs or debt increases.

By investigating the impact of managers’ cognitive load and social value orientation on the restructuring decision of an LBO firm in financial distress, the research reveals that, on average, cognitively loaded managers prefer massive layoffs over increased debt levels. The massive layoffs seemingly provide a relatively easier way to avoid conflict with influential, residual claimants. In contrast, social value–oriented managers actively avoid massive layoffs and prefer to increase debt.

These results imply that the performance mechanisms emphasized to improve agency relations, for example, in LBOs, have their own limitations during periods of financial distress. This study shows that one of these limits is related to cognitive distortions and personality traits.

In this research, the originality lies in understanding how managers’ internal factors affect their restructuring decision-making, in the case of LBO firms in financial distress.

The purpose of this study is to explore the effects of followers’ perceptions of their leaders’ authentic leadership behaviors on how followers become motivated to develop moral intention.

Using field survey data (n = 337), exploratory factor analysis and multiple regression, the authors suggest that perceived authentic leadership positively affects followers’ moral intent. The authors tested a self-determination theory-based model to explain the mediations.

The authors found that perceived authentic leadership is related to employees’ autonomous moral motivation through basic psychological need satisfaction, which in turn predicts their moral capacities and moral intent.

This study is unique in that it has examined various motivational variables to explain the mechanism by which authentic leadership influences morality. In addition, this is also novel in empirically using the autonomous motivation construct in the moral domain to explain how employees may develop moral capacities over time, impacting their moral intent. This research is also unique in testing the relationship between all moral capacities proposed in the literature and moral intent. The theoretical implications, practical implications and avenues for further research are also discussed.

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 paper aims to investigate the impact of prolonged work hours and high stress levels on ethical behavior within health-care settings. It evaluates how these factors compromise professional and personal boundaries and examines the efficacy of targeted ethical training programs designed to mitigate these challenges.

This study adopts an integrated conceptual framework combining the interactionist model of ethical decision-making, organizational justice theory and virtue ethics. It uses data from the General Social Survey (GSS) and analyzes trends and insights from existing literature. The study explores theoretical underpinnings and empirical evidence to understand the complex interplay between workplace stress, long hours and ethical behavior in health-care environments, ensuring the validity and reliability of the findings.

The findings highlight a significant correlation between excessive work hours, increased stress levels and ethical lapses in health-care settings. These lapses, including breaches of confidentiality and inappropriate workplace relationships, can have profound implications for patient care and professional satisfaction. The efficacy of ethical training programs in enhancing moral reasoning and ethical judgment among health-care professionals is demonstrated, particularly those programs that mirror real-world complexities. Such training equips health-care workers with the necessary tools to navigate ethical dilemmas effectively, fostering a culture of ethical awareness and integrity.

This paper uniquely contributes to the literature by comprehensively analyzing how stress and work hours influence ethical behavior, specifically in health-care settings. Supported by a robust theoretical framework, it extends previous research by demonstrating the effectiveness of ethical training in improving ethical behavior. The paper provides practical recommendations for health-care organizations to cultivate a culture of ethical awareness and integrity, highlighting the potential for such programs to improve patient care and professional satisfaction significantly.