Relationships within the Fraud Diamond: The Decision Processes That Influence Fraudulent Intentions in Online Consumer Fraud

2019 ◽  
Vol 34 (1) ◽  
pp. 61-80
Author(s):  
Andrew J. Harrison ◽  
William N. Dilla ◽  
Brian E. Mennecke

ABSTRACT Online consumer fraud is a problem with significant consequences. While a substantial body of research examines the strategies used to defraud consumers in online environments, little is known about the decision processes that perpetrators follow before engaging in fraud. To address this issue, we develop an ethical decision-making model of online consumer fraud based on the fraud diamond. The model also includes anonymity, a key feature of online environments, which can influence sellers' ethical decision-making processes. We empirically evaluate the model first by asking participants to consider the misrepresentation of an asset's value in an online transaction, and then by having participants engage in a real-life version of that scenario. Results indicate that perceived anonymity affects the influences of capability, opportunity, and motivation on rationalization. Further, greater perceived anonymity increases the influence of rationalization on one's intent to act.

2020 ◽  
Vol 39 (4) ◽  
pp. 29-39
Author(s):  
Heather Katafiasz ◽  
Rikki Patton ◽  
David Tefteller ◽  
Momoko Takeda

It is common knowledge that marriage and family therapists are ethically obligated to provide competent care to their clients and that they need to engage in systematic decision-making processes to ensure they are providing the best care. Yet, a comprehensive guide for ethical decision-making specifically accounting for the unique nuances of working with relational-systemic clients from a relational-systemic conceptual lens is lacking. Thus, the aim of this article is to outline the current understandings of the unique ethical issues experienced when working with relational-systemic clients and to review currently utilized ethical decision making models in the hopes of providing guidance regarding the development of a specific relational-systemic ethical decision-making model.


2000 ◽  
Vol 10 (4) ◽  
pp. 773-803 ◽  
Author(s):  
Aviva Geva

Abstract:The traditional model of ethical decision making in business suggests applying an initial set of principles to a concrete problem and if they conflict the decision maker may attempt to balance them intuitively. The centrality of the ethical conflict in the accepted notion of “ethical problem” has diverted the attention of moral decision modelers from other ethical problems that real-world managers must face—e.g., compliance problems, moral laxity, and systemic problems resulting from the structures and practices of the business organization. The present article proposes a new model for ethical decision making in business—the Phase-model—designed to meet the full spectrum of business-related ethical problems. Drawing on the dominant moral theories in business literature, the model offers additional strategies for tackling ethical issues beyond the traditional cognitive operations of deductive application of principles to specific cases and the balancing of ethical considerations. Its response to the problems of moral pluralism in the context of decision making lies in its structural features. The model distinguishes between three phases of the decision-making process, each having a different task and a different theoretical basis. After an introductory stage in which the ethical problem is defined, the first phase focuses on a principle-based evaluation of a course of action; the second phase provides a virtue-based perspective of the situation and strategies for handling unsettled conflicts and compliance problems; and the third phase adapts the decision to empirical accepted norms. An illustrative case demonstrates the applicability of the model to business real life.


2021 ◽  
Vol 66 (2) ◽  
pp. 117-130
Author(s):  
Nancy Chae ◽  
David R. Gosling ◽  
Jeremy R. Goshorn ◽  
Shuhui Fan

2017 ◽  
Vol 58 (8) ◽  
pp. 1671-1706 ◽  
Author(s):  
James Weber

Focusing on millennials, individuals born between 1980 and 2000 and representing the largest generational population in our history, this research seeks to understand their ethical decision-making processes by exploring the distinctive, yet interconnected, theories of personal values and cognitive moral reasoning. Utilizing a decision-making framework introduced in the 1990s, we discover that there is a statistically supported relationship between a millennial’s personal value orientation and stage of cognitive moral reasoning. Moreover, we discover a strong relationship between three of the four value orientations and a corresponding stage of cognitive moral reasoning. The theoretical and practical research implications of our discovery about millennials’ decision making are discussed.


Author(s):  
Francisco A Espinoza S

Globalization has been a factor that has brought countries closer worldwide, and Multinational Enterprises (MNEs) are eager to look for new market opportunities in developing countries. This chapter analyzes the implementation of MNEs' global ethical principles in business into local moral standards of societies from developing countries. The author will discuss, using current scenarios, how principles of both moral relativism and moral absolutism can provide a profitable or punishable opportunity within developing countries when MNEs operate accordingly, or not, to ethical decision making processes in business. Additionally, the chapter proposes how MNEs' managers can discover the limits of moral free space, to distinguish a moral value in tension with their own from one that is intolerable. At the end, it is expected that MNEs' managers can apply ethical decision making in business by clearly perceiving and understanding their corporate culture in a developing country society.


Author(s):  
Norizah Mustamil ◽  
Mohammed Quaddus

Studies have shown that organizations are putting more effort in enforcing the ethical practices in their decision making activities (Janet, Armen, & Ted, 2001). An increasing number of models have also been proposed that have attempted to explore and explain various philosophical approaches to ethical decision making behaviour. In addition, many empirical studies have been presented in various scholarly journals focusing on this subject with the aim of putting theory into practice (O’Fallon & Butterfield, 2005). Nevertheless, unethical practices including fraud, corruption, and bribery continue to be reported (Trevino & Victor, 1992). Bartlett (2003) claims that there is a large gap between theory and practice in ethical decision making research, as existing models are trapped either in undersocialized view (focus on individual factors only) or oversocialized view (focus on situational factor only). Development of a theoretical framework in the ethical decision making area has proven to be very challenging due to the multitude of complex and varied factors that contribute to ethical behaviour. This article attempts to contribute in this challenging area by reviewing and examining the major existing models and presenting an integrated model of ethical decision making model.


2017 ◽  
Vol 17 (1) ◽  
pp. 4-11 ◽  
Author(s):  
Leanne Kelly

The value of listening to children's voices is well acknowledged. The vast body of literature surrounding this topic discusses children's voices in pedagogy, theory, methodology, and through empirical research. While some of this literature has focused on ethical considerations surrounding evaluative consultations with children in applied practice settings, there is a shortage of literature specifically relevant to small and medium-sized nongovernment organisations (NGOs). These organisations typically conduct consultations on a smaller scale and with fewer resources than their larger counterparts. This paper refers to Australian ethical guidelines using a practice example from a mid-sized NGO to examine ethics in child consultation from a practice-based program improvement perspective. The paper examines whether consultations with children always require formal ethics approval and discusses terminology and considerations surrounding ethical decision making processes.


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