The Effects of Exposing CPAs to Rationalizations Conscious and Unconscious Outcomes

This article reports on an experimental examination of rationalization and socialization phenomenon among CPAs. Rationalizations represent the cognitive justifications that individuals use to morally disengage their internal norms. Neutralizations are rationalizations made before and influencing the decision. Socialization within an organization represents the tactics used by a corrupting influence, such as a superior providing neutralizations to persuade subordinates to be complicit in corruption. Neutralization and Socialization are fundamental first steps facilitating normalization of organizational corruption. We find that exposure to neutralizations increases unethical intentions despite cautions against falling prey to them. This result is robust to two different morally intense and practically relevant ethical cases: signing off on non-completed tasks and facilitating premature revenue recognition. We also advance evidence that for many participants the influence of provided rationalizations is unconscious. The effects of exposure to neutralizations were robust among Millennials and Gen Xers, but not among Baby Boomers.

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.

Students' Intentions on Cyber Ethics Issues

Cyber ethical decisions have grave moral, legal, and social consequences on individuals, organizations, and societies at large. This chapter examines the extent of cyber unethical intentions among students on cyber piracy, cyber plagiarism, computer crime and abuses, and cyber privacy infringement. Using frequency analysis and the t-test of independent samples, the results showed that almost 24% of the respondents have intentions to engage in cyber piracy and about 13% would infringe on others privacy in cyberspace. More respondents have intentions to commit cyber piracy as compared to other cyber ethic issues, while cyber privacy infringement was the least observed. Almost 30% of respondents had intentions to commit software piracy, and 18.6% would engage in hacking activities. Also, cybercrime and computer abuse were more common among males than females. Cyber plagiarism was significantly higher among foreign students when compared to local students. Cyber piracy, cyber plagiarism, computer crime, and cyber privacy infringement were significantly higher in public universities.

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.