Unethical Intentions Research Articles

Does Temptation Associate with Unethical Intention? A Mediating Role of Monetary Intelligence: Evidence from MBA Students in Nepal

Purpose- The purpose of this study is to examine the mediating role of Monetary Intelligence (MI) between Temptation (TEM) and Unethical Intention (UI) among MBA students in Nepalese Business Schools.
 Design/ Methodology/ approach- The research applied a cross-sectional survey research design to collect data from 341 MBA students in Nepali Business Schools. The purposive sampling method was used to reach the respondents. The Partial Least Square Structural Equation Modelling (PLS-SEM) was applied to test the stated hypotheses.
 Finding- The study revealed that TEM has a significant influence on UI. However, MI and TEM do not significantly influence UI. Likewise, the specific indirect effects and total effects are not significant. Therefore, the results of the mediational analysis illustrated no effect (no mediation) results.
 Practical implications- This study focuses on understanding the significance of MI in relation to TEM to trigger UI among MBA students at Nepali Business Schools. This paper paves the path for undertaking complex higher-order constructs in the existing PLS-SEM literature. Likewise, human resource managers could develop their recruitment, training, and performance appraisal mechanism based on understanding the temptation of prospective employees and their possibility of engaging in unethical behaviours.
 Originality- This paper has investigated Temptation (reflective-formative), Monetary Intelligence (reflective-formative), and Unethical Intention (reflective-reflective) to explain the mediational mechanism of MI with TEM and UI. The present study is among the earliest studies to examine unethical intention in the Nepali context.
 Keywords: Monetary intelligence, formative construct, reflective construct, temptation, unethical intention
 JEL: M10

Комунікативна культура і філософія моралі

Abstract. The scientific analysis of state-first processes regarding the functioning of the principles of tolerant cooperative interaction in social life gives grounds for drawing attention to the methodological foundations of the legal consciousness of civil society. Verbal/non-verbal aggression during the war for nine years destroys his spiritual values. The deepening of the signs of decline in the normativity of the foundations of tolerant communication leads to the leveling of the principles of freedom of speech, justice and responsibility. These processes are intensifying with the intensification of the information war against Ukraine, the methods of which are becoming new and unpredictable. Language processes are the basis of this phenomenon. Manifestations of a low level of verbal and legal culture deform state and legal reality. Freedom of speech has led to a drop in the level of use of language and etiquette norms and their transformation (to a certain extent) into hate speech. The issues of the ethics of discourse, "dialogical anthropology" are recorded not only as scientific textual universal actions, but primarily as such, which foresee the need for increased legal responsibility for violation of norms of communicative freedom. The article is devoted to newly emerging trends in social communication, which significantly worsen the general cultural level of subjects of law. This is explained by insufficient research attention to the problems of verbal deficiencies in the interaction of communicators. We are talking about changes in the national way of thinking and speaking and their modern deformations caused by the terrorist aggression of a neighboring state and a number of other objective reasons. Unethical intentions signal a wide range of unexplored consequences of the Russian-Ukrainian war and the undeveloped methods of overcoming psycho-sociolinguistic problems related to existence, logic and ethics. The need for responsible communicators to cultivate public discourse and dialogue narrative with caveats regarding communicative irresponsibility was noted. At the household level, the latter can sometimes acquire the characteristics of a verbal/non-verbal crime.

The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions

SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some individuals may be more prone to rationalize than others, we first identify an important subset of professional auditors that we expect is more susceptible to rationalizing unethical behavior: those with low professional commitment. We then examine whether rationalization-discrediting interventions can mitigate such behavior among this auditor subset. Specifically, we developed interventions geared toward discrediting some of the most commonly-used rationalizations found in practice in order to promote a more ethical mindset and reduce unethical behavior. Using professional auditor participants, our results confirm that auditors with low (high) professional commitment are more (less) likely to accede to unethical requests from superiors. Further, among those with low professional commitment, our rationalization-discrediting interventions were effective in reducing unethical intentions.

Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.

Unethical choice in negotiations: A meta-analysis on gender differences and their moderators

Based on role congruity theory, this preregistered meta-analysis examines whether women negotiate less unethically than men. We predicted that moderators related to the person (negotiation experience) and the negotiation context (e.g., advocacy, cultural gender-role inequality) influence the proposed gender difference. We conducted a Bayesian three-level meta-analysis to test our predictions on a sample of 116 effect sizes from 70 samples (overall N = 14,028, including employees, MBA students, undergraduate students). As predicted, women negotiated less unethically than men (Hedges’ g = 0.25). The gender difference held for unethical judgements (Hedges’ g = 0.29), unethical intentions (Hedges’ g = 0.21), and unethical behaviors (Hedges’ g = 0.17). The gender difference decreased when parties negotiated for others as compared to for themselves, when parties strategically used positive affect, and tended to decrease when parties were experienced as compared to inexperienced negotiators. We discuss implications for theory and research.

Science and Knowledge as a Tool of Subjugation: Perspectives of European Colonialism in India

The development of science as an integral part of society is evolutionary and goes hand in hand with the prosperity of the human intellect, resources available and the freedom accorded the society to think and prosper. India’s scientific heritage had reached its pinnacle in its own perspectives that are difficult to compare with western philosophy and thinking. The underpinning of India-centric eastern philosophies that knowledge i.e. truth can be approached by diverse means had epistemologically led to the evolutionof wide array of methodologies and inculcation of multidisciplinary learning processes in India’s indigenous education system. Hence science has historically been an inevitable aspect of India’s education curriculum since the ancient and medieval periods. Though the Islamic invasions and European colonisation of the Indian sub-continent during the medieval period were resisted, they had caused tantrums in the regular and active functioning of society and had therefore disrupted societal components such as education, economy and trade, culture, polity, agriculture, taxation system, etc. as there had been various external factors and tools such as colonisation, imperialism, mercantilism, exploitation, monopolistic trade, loot, slavery, inquisitions, violence, genocide, etc. that influenced the internal affairs thereby causing subjugation of the Indian minds. The pursuit of science and technology as a tool with an unethical intention to subjugate the Indian sub-continent and its polity has been explored in this paper. The introduction of the telegraph, railways and steam ships as a means of faster communication and transportation for militaristic, political and trade purposes proves that scientific superiority wasalso a means of subjugation by the European colonial powers, particularly the British. The paper also explores how the distortion of history, unethical misappropriation of India’s knowledge systems and dismantling of indigenous education concepts and structures such as gurukulas and patshalas by cutting off rural financial mechanisms through the adverse taxation system and the introductionof urban-based western education system had ultimately led to the subjugation of India’s national conscience.

The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes

SYNOPSISThis article reports on an experimental examination of rationalizations among CPAs. Rationalizations represent the cognitive justifications that individuals use to morally disengage their internal norms. While related research in accounting is scant, there is extensive, relevant, non-accounting research. That research distinguishes between “before-the-decision” and “after-the-decision” rationalizing, labeling the former “neutralizations” and the latter “rationalizations.” Unfortunately, confusion exists because the professional accounting literature related to the Fraud Triangle does not reflect the neutralization versus rationalization distinction. We find that neutralizations exposure increases CPAs' unethical intentions despite cautions against doing so. This result is robust to two different morally intense and practically relevant ethical cases. We also find that the influence of neutralizations exposure is unconscious and robust among Millennials and Gen Xers, but not among Baby Boomers.

TO BRIBE OR TO CHEAT? EFFECTS OF SELF-MONITORING AND GENDER

This study aimed to contribute to business ethics research investigating the effects of two individual differences – self-monitoring personality and gender – on ethical decision making. Applying a bribery scenario (intentions) and a cheating matrix task (behavior), results showed that high self-monitors had more unethical intention and behavior than low self‑monitors. Moreover, low self-monitors had more consistency intention-behavior than high self-monitors, and the inconsistencies of the later were different regarding gender. The bi-dimension of self-monitoring construct – acquisitive and protective – was tested and brought additional evidence about the ones who bribes. Possible explanations of these findings are discussed, with suggestions for future research.

The Dark Side of Relational Leadership: Positive and Negative Reciprocity as Fundamental Drivers of Follower's Intended Pro-leader and Pro-self Unethical Behavior.

In this study, we use a social exchange perspective to examine when [i.e., high- vs. low-quality leader–member exchange (LMX)], why (i.e., positive vs. negative reciprocity), and how (i.e., pro-leader vs. pro-self unethical behavior) followers consider unethical behavior that either benefits the leader or the self. Across an experimental and a time-split survey study, we find that high-quality LMX relationships motivate pro-leader unethical intention as a means to satisfy positive reciprocity motives, and that low-quality LMX relationships motivate pro-self unethical intention as a means to satisfy negative reciprocity motives. Importantly, our studies demonstrate that it is crucial to incorporate both positive and negative reciprocity motives when studying the effects of LMX. Implications of these results for social exchange theory, LMX, and the broader literature of (self- and other-serving) unethical behavior are discussed.

Leadership - Management of Management

The dynamic development of the world is characterized by changes of the current state, that is by innovations, which are supposed to bring desirable economic effects. However, unethical intentions could also deliver the results fast but in an undesirable way. Unethical goals are mostly based on quantitative values and do not respect the existence of qualitative values and cannot satisfy the needs of the whole society. Therefore, it is desirable to apply responsible management which respects both, quantitative as well as qualitative values. Formation of the ethical environment is a long-term task which requires managers who act as ethical leaders according to the certain principles. Management aims to change the status quo - thus management is the management of the innovation process. Management of management (leadership) is an innovation of the management theory and practice. The converging strategic goals should be a company’s Goodwill and Corporate Culture. To reach these goals it will be necessary a cooperation between the business and educational and scientific organizations, as well as respecting the rules of the innovation process which includes continuity, timeliness, complexity and consistency.

Monetary Intelligence in Pakistan: The Effect of Wealth Attitude & Motives on Un-Ethical Intentions & Job Satisfaction with a Mediatory Role of Temptation Moderated by Demographics and Materialism

Monetary Intelligence Hypothesis declares that people apply their money disposition to outline basic worries in the specific circumstance and deliberately select certain alternatives to accomplish money related objectives and extreme joy. In this study, we explored the monetary intelligence (MI) construct and explained how money attitudes involving affective (MI-A), behavioral (MI-B), and cognitive (MI-C) components affect Unethical Intentions and Job Satisfaction. For this, we proposed a theoretical framework thereby building upon Sardžoska & Tang (2015) model incorporating the cultural and behavioral effect of materialism and temptation respectively in a moderated mediatory structure. We hypothesize that MI constructs lead to both negative aspects of Unethical Intentions, namely 1. Theft, 2. Corruption, and 3. Deception, as well as a positive aspect of internal and external Job Satisfaction through the level of temptation. Moreover, Unethical Intentions also lead to lessen job satisfaction. We also proposed in model 2 that the effect of MI on Unethical Intentions, job satisfaction, and temptation are complemented by Age, income level, as well as materialistic culture. Empirical validity was established by conducting a survey using a close-ended questionnaire. Dataset was collected from 315employeesselected throughout Pakistan using the online submission process and physical forms and analyzed using confirmatory factor analysis and structured equation modeling. The results revealed that the components of money attitude (MI- A,B, and C), Unethical Intentions (corruption, theft, and deception), and job satisfaction (intrinsic and extrinsic) were linked to their respected formative constructs. On deeper analysis, the affective attitude has a negative effect on theft, but also lower intrinsic job satisfaction. Whereas Behavioural and Cognitive attitude seems to increase Unethical Intentions of corruption, theft, and deception. Behavioral attitude also seems to increase the temptation, however at the same time positively affects intrinsic and extrinsic job satisfaction. Moreover, temptation also increases all three unethical intentions. Hence Temptation seems to positively mediate the effect of MI-B on ethical intentions. The three factors Age, Income, and Materialism have been tested as moderators on MI w.r.t unethical intentions, Job satisfaction & Temptation. Among them, only Age seems to have a negative impact on temptations but positively complements the effect of MI on temptation. We show that MI permits people to screen their own feelings, practices, and perceptions and aids their thinking and activities. Our novel discoveries not only demonstrate the application of a new theory of monetary intelligence in a global context but also illustrate intra-personal, inter-personal, and differences in the pursuit of satisfaction in people’s lives.

Organizational propaganda on the Internet: A systematic review

The digital environment alters the way organizations use propaganda and facilitates its spread. This development calls for an outline of the features of propaganda by organizations on the Internet and to reconsider where public relations (PR) stops and propaganda begins. By means of a systematic review of primary research on organizational propaganda online, we propose a definition and describe the ‘five Ws’ of digital organizational propaganda: who employs propaganda, to whom, on which channels, which media are used (where), the objectives of the propaganda strategy (why), and in which contexts it occurs (when). Contrary to the offline setting, organizations engaging in propaganda online do not hide their identity and primarily address (potential) followers with the goal to change attitudes. Based on our findings, we propose a classification of digital organizational propaganda along three dimensions: ethical versus unethical, mutual understanding versus persuasion, and direct versus indirect communication. Digital organizational propaganda is defined as the direct persuasive communicative acts by organizations with an unethical (i.e. untruthful, inauthentic, disrespectful, or unequal) intent through digital channels. Thus, this study addresses the imbalance between the growing primary research on digital propaganda, the missing definition, and the lacking systematic empirical overview of propaganda’s digital characteristics.

Ingroup vigilance in collectivistic cultures

Collectivistic cultures have been characterized as having harmonious, cooperative ingroup relationships. However, we find evidence that people in collectivistic cultures are more vigilant toward ingroup members, mindful of their possible unethical intentions. Study 1 found that Chinese participants were more vigilant than Americans in within-group competitions, anticipating more unethical behaviors from their peers. Study 2 replicated this finding by comparing areas within China, finding that people from China's collectivistic rice-farming regions exhibit greater ingroup vigilance than people from the less collectivistic wheat-farming regions. The rice/wheat difference was mediated by greater perceived within-group competition. Study 3 found that Chinese participants were more likely than Americans to interpret a peer's friendly behavior as sabotage in disguise. We also manipulated within-group competition and found that it increased ingroup vigilance in both cultures. Finally, study 3 identified two boundary conditions where cultural differences in ingroup vigilance decrease: an unambiguously competitive win-lose situation where Americans also exhibit vigilance, and an unambiguously cooperative win-win situation where Chinese participants relax their vigilance. This research contributes to a more balanced view of collectivism, revealing its interpersonal tensions in the forms of within-group competition and ingroup vigilance.

‘Consuming Good’ on Social Media: What Can Conspicuous Virtue Signalling on Facebook Tell Us About Prosocial and Unethical Intentions?

Mentioning products or brands on Facebook enables individuals to display an ideal self to others through a form of virtual conspicuous consumption. Drawing on conspicuous donation behaviour literature, we investigate ‘conspicuous virtue signalling’ (CVS), as conspicuous consumption on Facebook. CVS occurs when an individual mentions a charity on their Facebook profile. We investigate need for uniqueness (NFU) and attention to social comparison information (ATSCI) as antecedents of two types of CVS–self-oriented (to gain intrinsic benefits) and other-oriented (to impress others). We also explore the relationship between CVS and self-esteem, and offline prosocial (donation to the charity) and unethical (counterfeit purchase) behaviour intentions. Data from two studies, a college survey (N = 234) and an adult survey via MTurk (N = 296), were analysed using structural equation modelling. Results indicate that NFU predicts both forms of CVS, while ATSCI influences both forms of CVS for adults and other-oriented CVS for students. Self-esteem is enhanced by self-oriented CVS. Self-oriented CVS predicts donation intention whereas other-oriented CVS significantly reduces donation intention for both samples. Furthermore, a significant relationship between CVS and purchase intention of counterfeit luxury goods is revealed. Findings provide insights into conspicuous virtue signalling and the relationship between CVS on Facebook and offline behavioural intentions.

Strengthening Customer Value Development and Ethical Intent in the Salesforce: The Influence of Ethical Values Person–Organization Fit and Trust in Manager

This research seeks to better understand how an organization-related employee perception and job attitude may influence organizational members to ethically create customer value. Specifically, it is proposed that high person–organization fit perception, more precisely ethical values person–organization fit perception, can influence business-to-business salesperson commitment to providing superior customer value both directly and indirectly through trust in sales manager, while encouraging ethical salesforce behavior, an important aspect of communicating and delivering customer value. Results from a study of 408 business-to-business salespeople find that ethical values person–organization fit positively influences salesperson commitment to providing superior customer value, as well as trust in manager. Trust in manager directly affects commitment to customer value and mediates the relationship between ethical values person–organization fit and unethical intent. Theoretical and managerial implications are provided, as well as directions for future research.

Lie, Cheat, and Steal: How Harmful Brands Motivate Consumers to Act Unethically

While brand punishment—through either individual or collective action—has received ample attention by consumer psychologists, absent from this literature is that such punishment can take the form of unethical actions that can occur even when the consumer is not personally harmed. Across three studies, we examine consumers’ propensity to act unethically towards a brand that they perceive to be harmful. We document that when consumers come to see brands as harmful—even in the absence of a direct, personal transgression—they can be motivated to seek retribution in the form of unethical intentions and behaviors. That is, consumers are more likely to lie, cheat, or steal to punish a harmful brand. Drawing on these findings, we advance implications for consumer psychologists and marketing practitioners and provide avenues for future research in the area.

Reducing salesperson job stress and unethical intent: The influence of leader-member exchange relationship, socialization and ethical ambiguity

PurposeThe purpose of this paper is to better understand the role of LMX relationship in the business-to-business ethical decision making process. Drawing on leadership and ethical decision making theory, this paper develops and tests a model that examines the relationships among LMX, work-group socialization, ethical ambiguity, job stress and unethical intention in the salesforce. Design/methodology/approachThe sample includes 408 business-to-business salespeople. Structural equation modeling is used to test the study's hypotheses. FindingsFindings suggest that LMX relationship quality directly affects ethical ambiguity, work-group socialization and unethical intent. Work-group socialization is related to ethical ambiguity, which affects job stress. Job stress is positively related to unethical intent. Research implicationsEmpirical tests support six of eight hypotheses and suggest managerial implications and directions for future research. Originality/valueThis paper develops and tests a model that examines the relationships among constructs not previously examined, as they relate to LMX and ethical decision making.

Ethical Decision-Making: The Role of Self-Monitoring, Future Orientation, and Social Networks

Abstract This study examines the influence of individual factors (self-monitoring, temporal orientation) on social networking, and their relationship with unethical decision-making. The study used surveys to measure the unethical intentions and social network data of 129 professionals. Data were analyzed using confirmatory factor analysis and structural equation modeling. The findings provided evidence that individual factors influence the development of social networks and, along with self-monitoring, the likelihood of unethical decision-making. In particular, being in positions of lower network centrality increased individuals' risk of unethical intention. One explanation stems from the need for high situation control to reduce risk and ensure the success of an event, which only a closed network can provide. However, ethical low self-monitor women were also found to have low centrality, so social networks alone do not explain ethical decision-making. This research represents a step forward in our understanding of ethical decision-making through the adoption of multiple and simultaneous factors, proposing an integrated theory of individual and situational factors influencing unethical options.

Psychological ethical climate, leader–member exchange and commitment to superior customer value: influencing salespeople’s unethical intent and sales performance

In today’s competitive environment, salespeople are challenged with creating customer value in an ethical manner while meeting performance goals. Sales supervisors play a critical role in ensuring that this challenge is met. This research examines the roles of psychological ethical climate and leader–member exchange (LMX) in encouraging salespeople’s commitment to providing superior customer value, reducing their unethical intentions and improving sales performance. Results indicate that business-to-business salespeople’s psychological ethical climate perceptions influence their perceived relationship with their sales supervisor (i.e. LMX relationship) as well as their commitment to providing superior customer value. LMX also directly influences commitment to providing superior customer value, which in turn affects salespeople’s unethical intent and quota performance. Theoretical and managerial implications based on the study’s findings are provided, as well as directions for future research.

Effects of Consultants ’Job Commitment, Perceived Risk and Penalty Risk on Unethical Consulting Intention and Completion of Consulting-Focused on Government-Subsidized Consulting for SMBs

Effects of Consultants ’Job Commitment, Perceived Risk and Penalty Risk on Unethical Consulting Intention and Completion of Consulting-Focused on Government-Subsidized Consulting for SMBs