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The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder model offers congruent grounding to corporate governance. Socially irresponsible or unethical corporate activities are perceived to increase expenses, diminish shareholder value and tarnish business reputations. In contrast, socially responsible corporate practices contribute to positive attitudes to the company and contribute to the creation of competitive advantage.

This paper follows the ongoing evolution of the regulatory changes instituted after the scandalous corporate fiascos of the present century, such as those of Enron and WorldCom in the USA, Polly Peck in the UK, HIH Insurance and One.Tel in Australia, and Siemens in Germany, inter alia. The exposition also touches on the regulatory metamorphosis of corporate governance in its convergence towards “meta-regulation” with corporate social responsibility at the core.

While meta-regulation has so far worked in many countries, caution is expressed over the perils of over-reliance on a meta-regulatory approach. Industries or market sectors should also attempt to operate from the start within the confines of self-regulation and government regulation. Market sectors and industries need to find the framework of regulation that is best suited to their operations.

The paper concludes by discussing the observed challenges and implications of such convergence, as well as future directions for law practitioners, academics and researchers in the realm of corporate conduct.

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.

The purpose of this paper is to consider oxytocin as a treatment for children diagnosed with callous unemotional [CU] traits, emotion regulation and whether moral disability is a meaningful category.

The paper discusses the relationship between psychiatric diagnoses, moral opprobrium and disability in relation to emotion regulation and diagnoses of callous unemotional conduct disorder (CUCD) and psychopathy, together with current research on oxytocin in humans.

Diagnoses of callous unemotional traits and psychopathy are problematic as a result of inbuilt moral opprobrium, while treating CUCD with oxytocin to promote prosociality through mandating a moral feeling brain oversimplifies how this neuropeptide operates in humans.

Oxytocin is currently under trial as a treatment for behavioural variant fronto‐temporal dementia, where patients display symptoms similar to those diagnosed with CUCD. As genetic, environmental and ethnic factors affect oxytocin's effects in humans, caution is warranted before supporting its use to treat CUCD. Moreover, such use may represent a reductionist technofix compared with addressing socioeconomic factors promoting the manifestation of CU traits as an adaptation.

Despite the recent extending research on knowledge hiding, there is still scant research on social stressor phenomena-related contextual antecedent factors and new cognitive mechanisms of knowledge hiding behaviors. To shed new light on this unexplored gap, this research explores the multi-level moderated mediation model that examines how and when negative gossip experienced by targets in the workplace induces their knowledge hiding from coworkers drawing from the lens of social learning and cognitive theories. More specifically, this study aims to evaluate the relationship between negative workplace gossip and knowledge hiding via moral disengagement, and this mediation effect is also moderated by team relational conflict as a novel boundary condition.

This study collected multi-wave 338 employees’ data from 68 teams of cross-sectional industries in China, which were nested within teams. The collected nested nature data were analyzed by employing multi-level analysis based on hierarchical linear modeling.

The results suggested that negative workplace gossip first triggers moral disengagement and thereby, leads to knowledge hiding. Furthermore, the direct positive association between negative workplace gossip and moral disengagement was strengthened by increasing intra-team relational conflict. In addition, the mediation effect of moral disengagement between negative workplace gossip and knowledge hiding was also strengthened through increasing intra-team relational conflict.

This study first empirically examines the multi-level model using a new underlying mechanism (moral disengagement) and team-level boundary condition (relational conflict) and enriches the current literature on knowledge management and workplace gossip. Theoretical and practical implications of these findings and future research lines are also discussed, which will facilitate practitioners and academicians to curb counterproductive knowledge behavior.

The purpose of this paper is to elucidate the social information processing theory, which is extended by the (1) effect of whistleblowing education on whistleblowing intentions, (2) simultaneous examination of the indirect relationship between whistleblowing education and whistleblowing intentions via moral identity and (3) relativism in influencing this mediation.

Multi-wave data collected at three internals from bank employees (n = 294) were analyzed to test the proposed model.

Results of the study demonstrate that whistleblowing education favorably influences whistleblowing intentions directly as well as through moral identity. Relativism serves as the buffer in the indirect effects of whistleblowing education on whistleblowing intentions through moral identity attenuating these indirect effects in individuals with dominant relativism level.

This study strives to extend the whistleblowing education and whistleblowing intentions literature by unpacking a moral identity mechanism through which whistleblowing education kindles whistleblowing intention and relativism as boundary condition to attenuate such motivation.

This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region.

In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied.

The empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm.

Such results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations.

This paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

Expressional anomie (e.g. obscene words) can hinder communications and even obstruct improvements of national literacy. Meanwhile, the borderless and rapid transmission of the internet has exacerbated the influences. Hence, the purpose of this paper is detecting online anomic expression automatically and analyzing dynamic evolution processes of expressional anomie, so as to reveal multidimensional status of expressional anomie.

This paper conducted expressional anomie analysis via fine-grained microblog mining. Specifically, anomic microblogs and their anomic types were identified via a supervised classification method. Then, the evolutions of expressional anomie were analyzed, and impacts of users’ characteristics on the evolution process were mined. Finally, expressional anomie characteristics and evolution trends were obtained.

Empirical results on microblogs indicate that more effective and diversified measures need to be used to address the current large-scale anomie in expression. Moreover, measures should be tailored to individuals and local conditions.

To the best of the authors’ knowledge, it is the first research to mine evolutions of expressional anomie automatically in social media. It may discover more continuous and universal rules of expressional anomie, so as to optimize the online expression environment.

On the basis of theories of social cognition and moral identity and the meta-theoretical principle of “too-much-of-a-good-thing,” the purpose of this study is to develop and test a model that explains when and why leader honesty/humility promotes subordinate organizational citizenship behavior directed at individuals (OCBI) as mediated through subordinate moral identity centrality.

In this field study, with online surveys, multisource data were collected from 218 United States Air Force officers and their subordinates. Data were analyzed with MEDCURVE SPSS macro tools.

A nonlinear indirect effect of leader honesty/humility on subordinate OCBI through subordinate moral identity centrality was found. This conditional indirect effect occurred through a curvilinear (inverted U-shape) relationship between leader honesty/humility and subordinate moral identity centrality and a positive linear relationship between subordinate moral identity centrality and OCBI.

Cross-sectional data were collected. Future research might replicate findings using experimental and longitudinal designs.

Recruiting and selecting leaders who possess a moderate level of honesty/humility may serve as the first step in producing prosocial behavior during social interactions with subordinates.

This study extends the literature on character and leadership by applying the too-much-of-a-good-thing principle to empirically test the complex nature of the relationship between leader honesty/humility and subordinate OCBI as mediated through subordinate moral identity centrality.

Employee security behaviors are the cornerstone for achieving holistic organizational information security. Recent studies in the information systems (IS) security literature have used neutralization and moral disengagement (MD) perspectives to examine employee rationalizations of noncompliant security behaviors. Extending this prior work, the purpose of this paper is to identify mechanisms of security education, training, and awareness (SETA) programs and deterrence as well as employees’ organizational commitment in influencing MD of security policy violations and develop a theoretical model to test the proposed relationships.

The authors validate and test the model using the data collected from six large multinational organizations in Korea using survey-based methodology. The model was empirically analyzed by structural equation modeling.

The results suggest that security policy awareness (PA) plays a central role in reducing MD of security policy violations and that the certainty of punishment and immediacy of enforcing penalties are instrumental toward reducing such MD; however, the higher severity of penalties does not have an influence. The findings also suggest that SETA programs are an important mechanism in creating security PA.

The paper expands the literature in IS security that has examined the role of moral evaluations. Drawing upon MD theory and social cognitive theory, the paper points to the central role of SETA and security PA in reducing MD of security policy violations, and ultimately the likelihood of this behavior. The paper not only contributes to theory but also provides important insights for practice.

The purpose of this paper is to explore whether authentic leadership in hospitality is composed of four distinctive but related substantive components (i.e. self-awareness, relational transparency, balanced processing, and internalized moral); the impact of authentic leadership on employees’ organizational commitment (OC); the impact of employees’ OC on their turnover intention (TI); and the indirect effect of authentic leadership on employees’ TI via OC.

The authors tested a sample of 236 students working as employees in hospitality in the USA, on the idea that authentic leadership increases OC which in turn decreases TI. The participants were asked to rate the manager’s leadership style and the frequency of their leadership behavior.

Results of structural equation modeling provide support for the positive effect of authentic leadership on OC in the hospitality industry, and suggest that OC mediates reduced TI.

The findings in the present study are extremely useful to managers, human resource managers, and organizations as a whole. Practitioners looking to increase employee OC and decrease TI can do so by augmenting the authentic leadership qualities of managers.

The results of this study suggests a variety of significant theoretical contributions as well as critical leadership and organizational implications. The effects of authentic leadership were empirically tested on employees’ OC and the effects of that OC on TI.