45 research outputs found
Attributes, Ethical Attitudes and Behaviors of Tax Evaders in a Permissive Collection Society
Tax evasion remains a fascinating research topic, as it is more often committed by individuals considered by society to be “ethical.” The purpose of this study is to explore the various attitudes of tax evaders and examine them in relation to their personal moral philosophies. The results of the current study found that tax evaders possessed several attributes, and their personal moral philosophy attitudes (idealism or relativism) influenced their ethical behavior. Idealism was found to be negatively associated with self-interest tax evasion behavior while relativism had the opposite effect. Idealism was also found to be positively related to tax evasion attitudes stemming from perceived “injustice” of the tax system. The results were explained with respect to the study’s setting of a permissive tax collection society and lower moral intensity of respondents. Managerial implications of this study explained, among others, why individuals who obeyed the idealistic moral philosophy often sought tax evasion
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Measuring Unethical Consumer Behavior Across Four Countries
The huge amounts spent on store security and crime prevention worldwide, not only costs international businesses, but also amounts to a hidden tax on those law-binding consumers who bear higher prices. Most previous research has focused on shoplifting and ignored many other ways in which consumers cheat businesses. Using a hybrid of both qualitative research and survey approaches in four countries, an index of 37 activities was developed to examine consumers’ unethical activities across UK, US, France, and Austria. The findings indicate that around three quarters of consumers in all four countries can be classified as heavy offenders for these minor cheats. The paper argues that government agencies, marketers, and retailers should adopt more pro-active preventative approaches, rather than reactive loss limitation measures to combat unethical behavior
Corporate ethical identity as a determinant of firm performance : a test of the mediating role of stakeholder satisfaction
In this article, we empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance. Drawing on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm’s financial performance. We analyze two dimensions of the CEI of firms: corporate revealed ethics and corporate applied ethics. Our results indicate that revealed ethics has informational worth and enhances shareholder value, whereas applied ethics has a positive impact through the improvement of SS. However, revealed ethics by itself (i.e. decoupled from ethical initiatives) is not sufficient to boost economic performance.Publicad
Moral Philosophy, Materialism, and Consumer Ethics: An Exploratory Study in Indonesia
consumer ethics, ethical judgments, Indonesia, materialism, relativism, idealism, moral philosophies,
Examining the Effects of Moral Development Level, Self-Concept, and Self-Monitoring on Consumers’ Ethical Attitudes
consumer ethics, moral development level, self-monitoring, self-concept, Turkey,
East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism
idealism, relativism, meta-analysis, systematic review, cross-cultural differences, international ethics,
Why Is It (Un-)ethical? Comparing Potential European Partners: A Western Christian and An Eastern Islamic Country – On Arguments Used in Explaining Ethical Judgments
Located at the crossroads of the Eastern and Western world, Turkey today is characterized by a demographically versatile and modernizing society as well as a rapidly developing economy. Currently, the country is negotiating its accession to the European Union. This article yields some factual grounding into the ongoing value-related debate concerning Turkey’s potential EU-membership. It describes a mixed-methodology study on moral reasoning in Austria and Turkey. In this study, the arguments given by individuals when evaluating ethically problematic situations in business were compared. Although there were major consistencies, a number of differences were found. These differences, however, were not in the substance (categories) of arguments used but in their relative frequency. Overall, our findings suggest that young, well-educated urban individuals from Western Christian and Eastern Islamic countries are highly consistent in their moral reasoning. Copyright Springer Science+Business Media B.V. 2007cross-cultural comparison, moral reasoning, empirical study, mixed methodology,
Double Standards: The Role of Techniques of Neutralization
consumer ethics, corporate ethics, double standards, ethical beliefs, techniques of neutralization,