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In this chapter, the authors critique dominant technocratic conceptions of rigor in management research and elaborate an alternative account of rigor that is rooted in methodology and involves a concern with the quality of scientific reasoning rather than a narrower focus on methods or measurement issues per se. Based on the proposed redefinition, the authors conceptualize how rigor, as an essential quality of reasoning, may be defined and the authors in turn qualify alternative methodological criteria for how they might assess the rigor of any particular piece of research. In short, with this chapter the authors’ overall aim is to shift the basis of rigor to an altogether more legitimate and commensurable notion that squarely puts the focus on reasoning and scientific inference for quantitative and qualitative research alike. The authors highlight some of the benefits that such an alternative and unified view of rigor may potentially provide toward fostering the quality and progress of management research.

Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.

Cognitive moral development, often referred to as moral reasoning, stems from the field of cognitive developmental psychology and moral psychology. Early work done by Jean Piaget studying the cognitive abilities of children to make moral judgments as they grow and mature created the foundation for the later work of Lawrence Kohlberg and James Rest in studying the moral reasoning abilities of adults. Thus, moral reasoning refers to the cognitive process of how a person reasons about ethical situations. This chapter will present the evolution of the use and validity of cognitive moral development/moral reasoning in determining how individuals resolve ethical or moral dilemmas. Further, more recent models and potential measurement of moral reasoning and ethical decision-making including our intuition and emotions will be discussed and suggestions regarding directions for developing methods to measure such cognitive and emotional (or intuitive) means by which individuals make difficult moral choices will be discussed.

Pew and Mavor (1998) called for an integrative representation of human behavior for use in models of individual combatants and organizations. Models with integrated representation of behavior have only been achieved at rudimentary levels according to those performing the studies (e.g. Pew & Mavor, 1998; Tulving, 2002) and those building the models (e.g. Warwick et al., 2002). This chapter will address aspects of cognitive performance that are important to incorporate into models of combat based on acceptance of theory, strength of empirical data, or for other reasons such as to bridge gaps where incomplete knowledge exists about cognitive behavior and performance. As a starting point, this chapter will assess which of Pew and Mavor’s recommendations are still appropriate as determined by a review of selected literature on cognition and its representation. We will also provide some review and extensions of key literature on cognition and modeling and suggest a way ahead to close the remaining gaps. Different aspects of cognition are described with recent findings, and most are followed by an example of how they have been represented in computer models or a discussion of challenges to their representation in modeling.

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

This study aims to examine how consumers use a moral reasoning process to defend preferred celebrity and celebrity brand images and specifically, the processes for supporting the celebrity’s comeback after a transgression.

Study 1 measures consumers’ preference for celebrities and their support for them after a transgression and tests whether the celebrity’s image moderates consumers’ preference for celebrities and their support of them to come back. Study 2 examines the effect of the specific moral reasoning processes and tests whether it leads to different levels of support after a transgression, depending on the primed celebrity image.

Results show celebrity preference is positively related to consumer support of a celebrity’s return after a wrongdoing. This relationship is moderated by the celebrity’s image (Study 1). The authors find that a celebrity primed with a role model image receives more support for a comeback in the moral rationalization condition, whereas a celebrity primed with a bad boy image receives more support in the moral decoupling condition (Study 2).

First, in the empirical studies, using a pre-test, the authors chose transgressions that were unrelated to the celebrities’ profession and that had an intermediate level of severity. Moreover, these transgressions were manipulated using information about fictitious celebrities to control for pre-existing respondents’ differences on information or biases about them and confounding characteristics between identified celebrities. Despite the control benefits, the disadvantage of this approach could be that respondents’ involvement with the celebrities may be generally lower as compared to studies that use known celebrities (Fong and Wyer, 2012). The involvement or attachment with known celebrities by respondents may be a factor that determines the power of a specific human brand. By using fictitious celebrities, the effects related to human brands may have been bounded or based more on celebrity archetypes. Another limitation is that both Studies 1 and 2 collected data using an online panel. To make the results more generalizable, the authors can contemplate on-site experimental designs or a qualitative approach in future research. The latter may also facilitate the use of known human brands to understand how they interact with other mediating factors without having to worry about control of confounds between respondents. Finally, there is a potential inflation of moral sensitivity stemming from measuring moral reasoning in Study 1 after informing participants about a celebrity transgression. While the authors followed other studies in this procedure, for the effects related to measuring across different image groups this would be less critical, as all participants would be affected in a similar way. However, there remains the possibility that the inflation bias could be higher for one celebrity type and could be a limitation or even a topic considered for future research that delves into specific relationships between celebrity image type and morality judgment bias.

The results of this study have managerial implications for the various stakeholders involved. First, for celebrities, especially role models, living up to expectations congruent to the performances and brand images that they have developed is important. This will necessitate them to manage their consumers’ expectations, and perhaps, suggest that they do not create unrealistically high ones. Although consumer expectations have not often taken center stage as a theoretical issue in recent consumer research, they may still be important for consumers’ evaluations and choices (Howard and Sheth, 1969). In addition, this study offers implications for public relations agencies or management companies that promote and manage celebrities. Although consumers in many countries have a higher preference for celebrities with a role model image, the authors see that being such a human brand can be potentially counterproductive amid scandals. If the level of supporters’ commitment for a celebrity is high and the attachment relationship is strong, then constructing a diverse and flexible image spectrum may be more advantageous in the long term than adhering to just the role model image. In the event that a misbehavior has occurred, celebrities, to the extent that they can identify their brand image, need to assess more precisely the type of moral judgment and support they are likely or unlikely to receive after the transgressions. Based on that analysis, the misbehaving celebrities may have to adjust the rehabilitation period or act of redemption. Finally, the conventional wisdom used by advertising agencies or corporations that the bad boy image of celebrities is more vulnerable to a negative event, needs to be reconsidered (Aaker et al., 2004). This rethinking is aligned with other past research that have also argued that transgressions do not necessarily have an adverse impact on associated brands (Lee and Kwak, 2016). Thus, when advertising agencies use celebrities, they must consider the congruence between the human brand image and the company and review the source and depth of the reasons why supporters like celebrities using a broader perspective.

Although consumers in many countries have a higher preference for celebrities with a role model image, the authors see that being such a human brand can be potentially counterproductive amid scandals. For them constructing a diverse and flexible image spectrum may be more advantageous in the long term than adhering to just the unrealistic role model image. Celebrities need to assess more precisely the type of moral judgment and support they are likely or unlikely to receive after the transgressions. Based on that analysis, the misbehaving celebrities may have to adjust the rehabilitation period or act of societal redemption.

The study makes three key contributions by combining celebrity image and moral psychology to assess how consumers pass moral judgment on celebrities who transgress according to different image types, examining the mediation effect of moral reasoning in the relationship between consumer preferences for a celebrity and their support for them after transgressions and looking at consumer support for a comeback of the transgressing celebrity as the dependent variable and not just the effects of the immediate fallout. The value of this study, therefore, lies in understanding the specific dynamics between consumer preference, celebrity image, moral reasoning processes and consumer support to accept a celebrity’s return after a transgression.

New product development (NPD) is increasingly being delegated to consumers, yet little research has investigated consumer-centric factors that may influence this delegation. Thus, the purpose of this paper is to uniquely combine regulatory focus and analogical reasoning to investigate new product ideation and downstream consumer-brand responses.

A series of experiments were undertaken.

Study 1 revealed that promotion-focused consumers (as opposed to prevention-focused consumers) have significantly greater purchase intentions if given an analogical reasoning task before engaging in new product ideation due to their cognitive flexibility. Study 2 tested the effects of near vs far analogies and found that promotion-focused consumers use analogical thinking to a greater extent and have significantly higher purchase intentions if primed with far analogies because regulatory fit is enhanced. However, analogical thinking and purchase intentions significantly drop if primed with near analogies. In contrast, prevention-focused consumers use analogical thinking to a greater extent and have significantly higher purchase intentions if shown near analogies, compared to far analogies, because of improved regulatory fit. Both studies confirm a serial mediation chain involving task engagement, self-brand connection, and brand sincerity.

This research extends current understanding regarding the role of creative tasks within consumer NPD. It also uniquely links regulatory focus and consumer task engagement in NPD to increase favorable brand responses.

Findings offer managerial insights that can positively increase consumer-brand outcomes during NPD.

This is one of the first studies to demonstrate the importance of analogical thinking and consumer-centric factors (i.e., regulatory focus) during the NPD process. This avenue of research is important, as most studies have neglected ways in which to increase consumer NPD task engagement, leaving resources unutilized.

Behavioural studies of valuers have suggested that valuers rely on a number of cognitive strategies involving reasoning and intuition when undertaking a valuation task. However, there are few studies of the actual reasoning mechanisms in valuation. In other fields, much attention has been paid to forward and backward reasoning, as this shows the choices and decisions that are made in undertaking a complex task. This paper studied this during a valuation task. The purpose of this paper is twofold: first, to develop a methodological approach for empirical research on valuers’ reasoning, and, second, to report expert-novice differences on valuers’ use of forward and backward reasoning during a valuation problem solving.

The study utilised a verbal protocol analysis (VPA) to elicit think-aloud data from a purposive sample of a group of valuers of different levels of expertise undertaking a commercial-valuation task. Through a content analysis interpretive strategy, the transcripts were analysed into different cognitive segments identifying the forward and backward reasoning strategies.

The findings showed that valuers accomplished the valuation task by dividing the overall problem into sub-problems. These sub-problems are thereafter solved by integrating available data with existing knowledge by relying more on forward reasoning than backward reasoning. However, there were effects associated with the level of expertise in the way the processes of forward and backward reasoning are used, with the expert and intermediate valuers being more thorough and comprehensive in their reasoning process than the novices.

This study explores the possibility that forward and backward reasoning play an important role in commercial valuation problem solving using a limited sample of valuers. Given this, data cannot be generalised to all valuation practice settings but may motivate future research that examines the effectiveness of forward and backward reasoning in diverse valuation practice settings and develops a holistic model of valuation reasoning.

The findings of this study are applicable to valuation practice. Future training efforts need to evaluate the usefulness of teaching problem solving and explicitly recognise forward and backward reasoning, along with other problem-solving strategies uncovered in this study, as standard training strategies for influencing the quality of valuation decisions.

By adopting VPA, this study employs an insightful and rich dataset which allows an interpretation of thoughts of valuers into cognitive reasoning strategies that provide a deeper level of understanding of how valuers solve valuation problem; this has not been possible in previous related valuation studies.

The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position.

This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors.

The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO.

This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.