This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values are significant in explaining the ethical behavior of accounting students. The findings also reveal that (...) gender and ethical training influence ethical behavior, and that effect of the personal value Self-Transcendence differs depending on participant gender and also religiosity. The implications of the findings are discussed. (shrink)

We develop and use an integrated individual-level model to explain the driving forces behind digital piracy practice in two nations. The proposed model combines the Norm Activation model and Unified Theory of Acceptance and Use of Technology models. This study also explores the effect of culture on intention to practice DP in two nations: US and India. A survey instrument was used to collect data from 231 US and 331 Indian participants. Use of the integrated model proves to be a (...) powerful and a viable approach to understanding DP across cultures. In each nation, all 10 path coefficients on the research model are statistically significant thereby establishing the fact that personal norm, together with other factors, influences INT to engage in DP, which in turn, may influence the actual practice. The results reveal a support for cross-cultural generalizability and applicability of the proposed model. Culture clearly plays a strong moderating role in two out of the three paths tested. The implications of the findings are discussed. (shrink)

Kant's system of Transcendental Idealism may be regarded, in the contemporary philosophical perspective, as concerned with the problem whether any linguistic or conceptual system can be regarded as adequately explained in terms of the facts which the system organises. ‘ Transcendental ’ may be understood as what is ‘ non-reducible ’. Kant seems to hold that a linguistic scheme cannot be reduced to the facts which fall within the scheme, and thus it is transcendental to those facts. Formulated in such (...) terms, the Kantian doctrine does not, apparently , propound anything which is new; that facts are tailored to a linguistic scheme is pretty much a well-known doctrine these days. But then, as we shall see, it does say something new; and when we extract that novel element in it, we shall discover also the positive import in the Kantian term, ‘ Transcendental ’. (shrink)