Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...) perspective. The framework is based on five “W” questions: Who, What, hoW, Why, and to Whom? The answers to the proposed questions clarify the main aspects of whistleblowing, provide insights into existing studies of the subject, and identify relevant gaps in the literature which, in turn, offer opportunities for future research. (shrink)

The paper investigates the ethical decisions of Millennials, who are not only part of an expanding cohort of the workforce, but also represent potential future managers with a growing influence on work practices and employment relationships. In the conceptual model, we propose that three ethical frames of reference, represented by perceived organisational ethics, perceived employee ethics and reflective moral attentiveness, antecede ethical judgements, which further influence the ethical intentions of Millennials. Using structural equation modelling, we test the model for three (...) different business ethics scenarios: paying a consulting fee, dumping hazardous waste, and running an offensive advertising campaign. The findings confirm the link between ethical judgements and intentions across the board, while the influence of the ethical frames of reference varies among the scenarios. We propose that the differences in the predictive ability of the ethical frames of reference depend on the nature of the ethical issue, which holds important implications for today's managers in their attempts to encourage ethical behaviour of Millennial employees. (shrink)

Despite the popularity of teams in universities and modern organizations, they are often held back by dishonest actions, social loafing being one of them. Social loafers hide in the crowd and contribute less to the pooled effort of a team, which leads to an unfair division of work. While previous studies have mostly delved into the factors related to the task or the group in an attempt to explain social loafing, this study will instead focus on individual factors. Accordingly, the (...) aim is to investigate the determinants of social loafing attitudes, namely moral meaningfulness and mindfulness in a university setting. We further examine the relationship between attitudes and intentions and introduce the moderating role of motivation in the attitude–intention link. The findings from a sample of 319 business students reveal that both mindfulness and moral meaningfulness are negatively related to loafing attitudes, while attitudes positively predict social loafing intentions. In addition, we find that extrinsic motivation strengthens the relationship between social loafing attitudes and intentions. (shrink)

This article examines student peer reporting by extending the findings from the business ethics and higher education literature. In the conceptual model we propose that reflective moral attentiveness, subjective knowledge of the code of ethics, and academic dishonesty beliefs antecede ethical judgment of peer reporting, which impacts intentions to report peers’ unethical behavior. The relationships are tested using structural equation modeling. The findings indicate that moral attentiveness significantly influences ethical judgment, which in turn affects intention. The relationship between beliefs about (...) academic dishonesty and ethical judgment is partially supported. Based on these results, suggestions for higher education institutions are provided. (shrink)

The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...) and Jones’ issue-contingent model of ethical decision making. We developed the conceptual model of consumer ethical decision making for CTE by incorporating four key elements from the issue-contingent model, i.e. moral recognition, moral judgement, moral intention and moral intensity, while personal moral philosophies were introduced as an antecedent to the consumer ethical decision-making process. The study was conducted on a sample of consumers from Slovenia, where CTE is a widespread phenomenon. The findings confirm that consumers’ recognition of CTE as a moral issue is influenced by their moral philosophy and perceptions regarding the magnitude of CTE’s consequences, their visibility, probability, and temporal immediacy. These perceptions also play an important role in determining consumers’ moral judgements and intentions regarding CTE. Moreover, through the process of moral recognition and moral judgement, consumers form intentions to participate in, or avoid CTE. The study holds important implications for public policy makers who are trying to reduce the tax gap in times of economic instability and fiscal crisis. (shrink)

Universities have observed a rising problem of academic dishonesty (Chapman, Davis, Toy, & Wright, 2004; McCabe, Butterfield, & Treviño, 2012), an act of fraud where a student uses unallowed materi...

The complex triadic relationships among consumers, providers, and platforms in the sharing economy have led to increasing conflicts in the interactions between the actors involved, especially when it comes to unethical behavior, such as rule breaking by consumers. This paper examines consumer misbehavior from the perspective of their peers, i.e., service providers. In two studies (an experiment and a survey, combined N = 452), we observe a significant positive effect of ethical climate and a significant negative effect of trust in (...) consumers on providers' strictness of ethical judgments of consumer misbehavior and through this on negative word of mouth. Further, the survey results show that the relationship between the strictness of ethical judgments and negative word of mouth is only significant for providers with low or medium levels of trust in the platform. The results highlight the importance of regulating consumer misbehavior in the sharing economy. (shrink)

In response to the growing importance of environmental issues, more and more consumers are turning to anti-consumption by reducing, rejecting, or avoiding consumption. Covering the intersection of sustainable consumption and anti-consumption, previous studies relied on socio-cognitive models to explain this decision. In order to extend their findings, we consider the moral and emotional perspectives to examine reducing consumption for environmental reasons in a particular context, i.e. air travel. It is against this backdrop that we propose a conceptual model that includes (...) moral foundations as the main antecedent, followed by anticipated guilt and personal responsibility, while intention to reduce consumption (i.e. air travel) for environmental reasons, positive word of mouth about reducing air travel (WOM) and environmental activism represent the outcomes. The proposed model is tested on a sample of 511 respondents from a UK online consumer panel. Our results confirm the importance of moral foundations, anticipated guilt and personal responsibility and their interplay in the prediction of intention to reduce consumption for environmental reasons. Anticipated guilt influences WOM, while personal responsibility influences activism. In addition, intentions to reduce consumption for environmental reasons have a positive impact on WOM and environmental activism. There are several implications for public policy makers and NGOs that fight against climate change that derive from these findings, as well as research opportunities for academics interested in this topic. (shrink)