Δευτέρα, 19 Αυγούστου 2019

Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence from Wholesale Banking

Abstract

In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the perceived frequency of unethical behavior towards customers and to the moral acceptability judgment of this type of unethical behavior. No support was found for the claim that features of organizational architecture are associated with the perceived frequency of unethical behavior towards customers. This is the first study to document the differential effects of organizational architecture and organizational ethical culture on perceived unethical behavior of employees towards customers, in wholesale banking. Implications for managers and future research are discussed.

Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?

Abstract

Following corporate accounting scandals there has been an increasing concern with understanding the factors that undermine the occupational values of accounting professionals, which emphasize self-transcendence in the pursuit of public good and openness to change in the pursuit of autonomy and creativity. Prior studies have demonstrated that these values are undermined in economically rationalized organizational environments. Our study advances this research by examining how accounting professionals’ occupational values are influenced by the economic rationalization of countries where they are employed. While economic rationalization of countries is recognized as a key macrostructural, social-level influence on individual values, the theory is divided regarding its normative effects. While economic rationalization may decrease the priority of occupational values by transforming professional action in accordance with the calculative logic of economic rationality, it can also increase the priority of these values by providing resources necessary for freeing professionals from the material constraints of survival. We test these divergent insights using the European Social Survey data for 28 countries. Our results indicate that economic rationalization decrease accountants’ occupational values beyond the effects of cultural values and work-related characteristics.

How Does Brand Age Influence Consumer Attitudes Toward a Firm’s Unethical Behavior?

Abstract

This paper identifies brand age as an important factor in consumers’ brand evaluations following unethical firm behavior. In two experiments, we assess the effect of brand age on three types of brand evaluations: perceived quality, brand credibility, and behavioral intentions following a brand crisis. The findings suggest that disclosing an older brand’s age can not only improve consumers’ brand evaluations in general, but can also provide a buffering effect when the firm is involved in unethical behavior. Moreover, the relationship between brand age and consumers’ post-crisis intentions is mediated by perceived brand credibility. By exploring consumers’ attitudes following the most common firm response strategies, this research also identifies a boundary condition of the mitigating effect of brand age. Several significant implications for practitioners are discussed.

The Differential Influence of Identification on Ethical Judgment: The Role of Brand Love

Abstract

As negative information about companies becomes widely available and spreads rapidly through digital communications, understanding consumer reactions to these events and how human perceptions are shaped becomes increasingly important. In this paper, we investigate how consumers’ identification with brands and their love for them affect their support for the brand during extremely unethical (negative) situations. The results indicate that brand identification both decreases (direct effect) and increases (indirect effect through brand love) consumers’ ethical judgment following extremely unethical events. Moreover, we find that consumers who are in a love type relationship with the brand proactively shield the brand from other consumers by employing two brand supportive behaviors; sin of omission and brand defense.

Understanding Collaborative Consumption: An Extension of the Theory of Planned Behavior with Value-Based Personal Norms

Abstract

Collaborative consumption is proposed as a potential step beyond unsustainable linear consumption patterns toward more sustainable consumption practices. Despite mounting interest in the topic, little is known about the determinants of this consumer behavior. We use an extended theory of planned behavior to examine the relative influence of consumers’ personal norms and the theory’s basic sociopsychological variables attitudes, subjective norms, and perceived behavioral control on collaborative consumption. Moreover, we use this framework to examine consumers’ underlying value and belief structure regarding collaborative consumption. We measure these aspects for 224 consumers in a survey and then assess their self-reported collaborative consumption behavior in a second survey. Our structural model fits the data well. Collaborative consumption is more strongly—through intentions—influenced by personal norms and attitudes than by subjective norms. Personal norms to consume collaboratively are determined by consumers’ altruistic, biospheric, and egoistic value orientations. Cost savings, efficient use of resources, and community with others are found to be consumers’ attitudinal beliefs underlying collaborative consumption. We conclude that collaborative consumption can be pin-pointed neither as a mere form of economic exchange nor as a primarily normative form of sharing resources. Instead, collaborative consumption is determined by economic/egoistic (e.g., cost savings) and normative (e.g., altruistic and biospheric value orientations) motives. Implications for collaborative consumption research, the theory of planned behavior, and practitioners are discussed.

How Implicit Ethics Institutionalization Affects Ethical Selling Intention: The Case of Taiwan’s Life Insurance Salespeople

Abstract

This study examines the mediating role of felt accountability and cost–benefit consideration in the relationship between implicit ethics institutionalization and ethical selling intention. The research hypotheses are developed and tested with data collected using a scenario‐based questionnaire. The research design proposes two types of ethical dilemmas. In the first dilemma, the insurance salespeople are told that the dishonest selling behavior will lead to a profitable outcome. In the second dilemma, the insurance salespeople are informed that the honest selling behavior will lead to an unprofitable outcome. The findings show that implicit ethics institutionalization is positively related to felt accountability, cost–benefit consideration and ethical selling intention, while felt accountability and cost–benefit consideration could partially mediate the relationship between implicit ethics institutionalization and the insurance salespeople’s ethical selling intention. The study highlights the importance of implicit ethics institutionalization in sales ethics and helps researchers and practitioners to better understand the mediators of felt accountability and cost–benefit consideration through which implicit ethics institutionalization benefits ethical selling intention.

Flow and Information Sharing as Predictors of Ethical Selling Behavior

Abstract

Ethical selling has been found to have significant influence on sales performance and relational selling behaviors. However, sales ethics was mostly explored through a negative lens (i.e., what is wrong with salesperson) and we depart from this tradition by using a positive lens (i.e., if sales person is in flow, she would be more ethical). Using broaden-and-build theory, this paper examines the influence of flow on ethical selling. The mediating role of information sharing is also examined. Results from a study of 192 pharmaceutical salespeople in India suggest that flow influences ethical selling behavior via information sharing. The findings imply that flow can serve as a driver for information sharing and ethical decision making among salespeople. The study contributes to the sales ethics literature by extending the application of positive psychology to the sales domain for the first time.

What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement

Abstract

This study examines the influence of auditor-CEO surname sharing (ACSS) on financial misstatement and further investigates whether the above effect depends on hometown relationship and the rarity of surnames, respectively. Using hand-collected data from China, the findings show that ACSS is significantly positively related to financial misstatement, suggesting that the auditor-CEO ancestry membership elicits the collusion and increases the likelihood of financial misstatement. Moreover, ACSS based upon hometown relationship leads to significantly higher likelihood of financial misstatement, compared with ACSS without hometown relationship. Furthermore, the positive relation between ACSS and financial misstatement is more pronounced for rare surnames than for common surnames. The above findings are robust to sensitivity tests on the basis of different measures of ACSS and financial misstatement, and my conclusions are still valid after using the propensity score matching approach to address the endogeneity concerns.

Understanding Ethical Consumers Through Person/Thing Orientation Approach

Abstract

Research reflects the importance of understanding the motivational variables of ethical consumer behavior. However, existing research has been limited to more narrowly construed factors that show an obvious link with ethics. Currently, empirical work on motivational factors relevant to orientations working across context is scarce. To address this gap, this project investigated ethical consumption from the perspective of person orientation (PO) and thing orientation (TO), both of which presumably motivate individual differences. For this purpose, three main studies were conducted by using correlational and experimental approaches to assess the relationships among PO, TO, and ethical consumer behavior. Across the three studies, the current research provides strong evidence for PO as a key driver of ethical consumption behavior. In contrast, the role of TO was inconsistent. Moderating effects of gender were also somewhat apparent. The findings suggest that individual orientations are important motivational variables for better understanding ethical consumers and that future researchers should further investigate PO/TO in this context.

Ethical Products = Less Strong: How Explicit and Implicit Reliance on the Lay Theory Affects Consumption Behaviors

Abstract

Many consumers implicitly associate sustainability with lower product strength. This so-called ethical = less strong intuition (ELSI) poses a major threat for the success of sustainable products. This article explores this pervasive lay theory and examines whether it is a key barrier for sustainable consumption patterns. Even more importantly, little is known about the underlying mechanisms that might operate differently at the implicit and explicit levels of the consumer’s decision-making. To fill this gap, three studies examine how the implicit judgments that consumers activate automatically shape their consumption behaviors, in concert with their more controlled explicit beliefs about sustainable products. The Main Study investigates the ELSI’s imprint on actual shopping patterns and disentangles the implicit and explicit mechanisms of the lay theory. This paper also asks how this negative influence can be attenuated by examining whether the consumer’s interest in sustainable consumption reduces reliance on the ELSI. Two follow-up studies confirm the robustness from different methodological and practical perspectives. Implications for companies and policy makers are derived.

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