The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior ], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct eects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct eect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals' attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action oers a useful framework for exploring these issues. (shrink)

The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action offers a useful framework for exploring these issues. (shrink)

Within Ajzen's Planned Behavior Theory framework, this article tests a model to estimate the predictors of entrepreneurial intention in academic scientists working in Chile. We adapted into Spanish the entrepreneurship intention questionnaire. We tested the entrepreneurship intention model on a sample of 1,027 scientists leading research projects funded by the Chilean Scientific and Technological Development Fund, the country's primary scientific research grant. The results show strong empirical support for the entrepreneurship intention model proposed while highlighting some critical issues specific (...) to entrepreneurial intention in scientists. In particular, we found an indirect effect of perceived subjective social support on entrepreneurial intention, which is mediated by entrepreneurial attitude and perceived behavioral control toward entrepreneurship. These results suggest that policies orientated toward promoting academic entrepreneurship should include developing a healthy social environment toward it, meaning that entrepreneurial intention is not only an individual but an organizational challenge. These policies should analyze the social norms guiding the scientists' reference groups to increase their effectiveness. (shrink)

The present study applied Ajzen's (1985) theory of planned behavior to the explanation of ethical decision making. Nurses in three hospitals were provided with scenarios that depicted inadequate patient care and asked if they would report health professionals responsible for the situation. Study results suggest that the theory of planned behavior can explain a significant amount of variation in the intent to report a colleague. Attitude toward performing the behavior explained a large portion of the variance; subjective norms explained (...) a moderate amount of the variance; and, perceived behavioral control added little to the explanation of variance. Implications for research and practice are discussed. (shrink)

Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring together three separate (...) insights – implementation intentions (Gollwitzer: 1999, American Psychologist54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers. This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. (shrink)

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, (...) high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud. (shrink)

Student academic dishonesty is a pervasive problem for universities all over the world. The development of innovative practices and interventions for decreasing dishonest behaviour requires understanding factors influencing academic dishonesty. Previous research showed that personal, environmental, and situational factors affect dishonest behaviour at a university. The set of factors and the strength of their influence can differ across countries. There is a lack of research on factors affecting student dishonesty in Russia. A sample of 15,159 undergraduate students from eight Russian (...) highly selective universities was surveyed to understand what factors influence their decision to engage in dishonest behaviour. Ajzen’s Theory of Planned Behaviour was employed to explain dishonest behaviour among students. The explained variance in the engagement in academic dishonesty equals 48% in the model for the full sample, and reaches 69% in the model for one of the considered institutions. The major findings of this study were: subjective norms appeared to dominate as the strongest predictor of academic dishonesty across the Russian universities; perceived behavioural control, appeared to be positively related to the dishonest behaviour. In the majority of universities, this factor was found to be insignificant. This finding indicates a specific feature of Russian students’ an ethical decision-making process discussed in the last part of the paper. (shrink)

School enterprise cooperation, as the basic school running form of applied undergraduate education, is an important way to cultivate applied talents. However, at present, the lack of motivation for enterprises to participate in school enterprise cooperation and the resulting problem of “school hot and enterprise cold” seriously limit the talent training quality in China’s application-oriented universities. There is an urgent need to explore the influencing factors and mechanisms of enterprises’ participation in school enterprise cooperation to improve the training quality of (...) applied talents. Taking Ajzen Theory of Planned Behavior as the theoretical framework, this study constructs the influencing factor model of enterprise participation in school enterprise cooperation from four aspects, namely, behavior attitude, subjective norms, perceived behavior control, and behavior intention. In this study, participants completed a questionnaire assessing their participation in school enterprise cooperation, which was analyzed by a structural equation model. The results show that the behavior attitude and perceived behavior control of enterprises have a significant positive impact on their intention to participate in school enterprise cooperation and then have a significant positive impact on the school enterprise cooperation behavior of enterprises. The behavior intention and perceived behavior control of enterprises have a significant positive impact on their participation in school enterprise cooperation. The policy environment has a significant regulatory effect on the relationship between the intention and behavior of enterprises’ participation in school enterprise cooperation. Therefore, from the perspective of enhancing the intention of enterprises to cooperate, colleges and universities should establish the awareness of win-win cooperation and meet the interest demands of enterprises in school enterprise cooperation in order to improve the behavior attitude and intention of enterprises. From the perspective of the formation conditions of school enterprise cooperation, with the help of industry associations, an information service platform for school enterprise cooperation should be built in order to eliminate the information islands between enterprises and universities. From the perspective of the needs of school enterprise cooperation environment, government departments should strengthen the policy support for school enterprise cooperation in order to eliminate the worries of enterprises’ participation in school enterprise cooperation. (shrink)

The literature regarding social and environmental sustainability of business focuses primarily on rationales for adopting sustainability strategies and operational practices in support of that goal. In contrast, we examine sustainability from a perspective that has received far less research attention—attitudes that inform managerial decision-making. We develop a conceptual model that identifies six elemental categories of attitudes that can be held independently or aggregated to yield a meta-attitude representing the legitimacy of sustainability. Our model distinguishes among three types of internally held (...) attitudes and externally perceived subjective norms: pragmatic, moral, and cognitive. We propose a refinement of Ajzen's (In: Kuhl J, Beckmann J (eds) Action control: from cognition to behavior, 1985; Organ Behav Hum Decis Process 50:179-211, 1991) Theory of planned behavior (TPB) that incorporates these sub-categories of personal attitudes and subjective norms. Practical implications are discussed including how organizations considering adopting sustainability programs might use the model as a conceptual tool to help achieve and assess program success. (shrink)

It can be a great challenge for second language learners to comprehend meanings that are implied in utterances rather than the surface meaning of what was said. Moreover, L2 learners’ attitudes toward pragmatic learning are unknown. This mixed-methods study investigates L2 learners’ ability to comprehend conversational implicatures. It also explores their beliefs about and intentions to develop this ability using Ajzen’s theory of planned behavior. A total of 498 freshmen from a public university in China participated in the study. (...) Data were collected using a web-based test, stimulated recall tasks and semi-structured interviews. Results show that the participants differed in recognizing the intended meanings. Complicated factors account for the variations. In addition to the types of implicature, learners’ beliefs about developing pragmatic comprehension also influence their learning intention, and subsequent performance. These beliefs include learners’ multi-layered, complex attitudes toward the outcomes of pragmatic learning, perceived self-efficacy beliefs regarding language proficiency and L2 cultural knowledge, actual behavioral control over opportunities and resources for pragmatic learning, and perceptions of less social pressure on pragmatic learning. The use of TPB may help language teachers and test designers to understand learners’ beliefs about L2 pragmatic learning in the English as a foreign language context. Understanding the factors influencing learners’ intention will help design more effective teaching curricula that may integrate pragmatic instruction and testing in the future. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a (...) joint moderator to examine their combined influence on the proposed research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer's use intention of pirated software. This study aims to understand the consumer's use intention of pirated software in Taiwan based on the theory of planned behavior proposed by Ajzen. In addition, moral intensity and moral judgment are adopted as a joint moderator to examine their combined influence on the proposed (...) research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual's attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer's use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer's use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

The purpose of this study is to assess the intention of typically developing peers towards learning in the classroom with students with Autism Spectrum Disorder. In developing countries, such as Ghana, the body of literature on the relationship between students with disabilities and typically developing peers has been sparsely studied. Using Ajzen's theory of planned behaviour as a theoretical framework for this study, 516 typically developing students completed four scales representing belief constructs, attitudes, subjective norms, and perceived behavioural controls, (...) hypothesised to predict behavioural intention. The data were subjected to a t-test, analysis of variance, and structural equation modelling. The modelling confirmed the combining ability of attitude, subjective norms, and perceived behavioural controls to predict intention. We conclude by revealing the need for policymakers to consider designing programmes aimed towards promoting social relationships between students with ASD and typically developing peers. (shrink)

A survey of 345 undergraduate business students from a medium-sized southeastern regional university and 164 undergraduates from a medium-sized university in the United Arab Emirates found that 71 % of all respondents admitted to academic misconduct in a recent 1-year period, a percentage similar to McCabe’s (2005) finding that an average of 70 % of undergraduate students admitted to recent academic misconduct. Business students from the Middle East were significantly less likely to perceive various academic misconduct behaviors as forms of (...) serious cheating compared to business students from the US. Hofstede’s (2001) cultural dimension of individualism/collectivism and Ajzen’s (Organizational Behavior and Human Decision Processes 50, 179–211, 1991) theory of planned behavior are discussed as likely explanations of reported academic misconduct differences between the two countries. (shrink)

The current study used both Ajzen’s theory of planned behavior (TPB) and Bandura’s social cognitive theory (SCT) to examine the intentions of business undergraduate students toward taking elective ethics courses and investigated the role of self-identity in this process. The study was prospective in design; data on predictors and intentions were obtained during the first collection of data, whereas the actual behavior was assessed 10 days later. Our results indicated that the TPB was a better predictor of behavioral intentions (...) than was SCT. As expected, self-identity served as a moderator in the relationship between perceived behavioral control and behavioral intentions posited by the TPB and in the relationship between outcome expectancy and behavioral intentions posited by SCT. Self-identity was a crucial factor in predicting actual behavior within both theoretical frameworks. (shrink)

This research examined factors predicting university students' intentions to enroll in a philosophy of life course. One hundred and ninety subjects participated in two surveys. The first was qualitative, identifying factors students considered in forming intentions, but without ranking the factors. The second study used a quantitative model to predict student intentions from their beliefs about the course, themselves, and other people. The model was based on Ajzen's theory of planned behavior, a theory that successfully predicts many different behaviors. (...) Analysis was done using partial least squares, a robust structural equation modeling technique. The results show that students focused primarily on personal outcomes from the course. They wanted the course to help them understand life and themselves. To a lesser extent, students' perceptions of other people's views affected their intentions, especially the opinions of parents, friends, and religious people. Some students thought all beliefs are subjective, and discussing them would be pointless. Recommendations are given for designing and promoting philosophy of life courses. (shrink)

Previous studies have confirmed that individual waste management behavior is influenced by both rational-based and altruistic-oriented beliefs and attitudes. Scholars incorporated personal norms in Ajzen’s theory of planned behavior and confirmed its usefulness in predicting waste management behavior. However, limited attention has been paid to the interactions between the variables in the model. Scholars also commented that the cognitive dimension was largely neglected in the current socio-psychological framework of waste management behavior. This study intends to address this issue by (...) incorporating environmental concern and environmental knowledge in the model and examining the psychological paths linking these variables to waste management behavior within the expanded model of planned behavior. Based on a cross-sectional survey among 434 university students in China, the results showed that subjective norms, perceived behavioral control, personal norms, and environmental knowledge were essential predictors of waste management behavior, whereas the direct effect of attitude was not statistically significant. Environmental concern and subjective norms could influence waste management behavior through personal norms. Environmental knowledge could influence waste management behavior indirectly through environmental concern, personal norms, and perceived behavioral control. Moreover, perceived behavioral control served as a mediator between the relationship of personal norms and waste management behavior. (shrink)

This article presents the results of an empirical study which argues that ethical judgment is not sufficient, by itself, to explain ethically questionable behavior in consumption. The study adopts Ajzen's Theory of Planned Behavior and presents results from a self-completion survey questionnaire covering five scenarios describing ethical consumer dilemmas. Confirmatory factor analysis was used to assess measurement structures, and the proposed model was estimated using logistic regression. Three antecedents, namely Social Norm (an extension of the construct of Subjective Norm), (...) Perceived Behavioral Control, and Perceived Unfairness are found to have a significant and positive impact on intention to engage in ethically questionable behavior. The finding that Perceived Unfairness has a significant impact is of particular interest, implying that the perception of an unfair relationship with a supplier will increase the probability that a consumer would consider behaving unethically. The results also suggest that intentions to engage in ethically questionable behavior vary across different situations. Firms seeking to proactively broach discourses with stakeholders will inevitably need and want to understand further the whole range of consumer perceptions toward business. In other words, to take note not only of what consumers believe in, but equally what they do and choose to act upon. (shrink)

This paper applies Beck and Ajzen’s (Journal of Research in Personality 25:285–301, 1991 ) extended version of the theory of planned behaviour model to the decisions of students to engage in academic dishonesty (cheating and lying). The model proposes that students’ intentions to engage in dysfunctional behaviours may be influenced by attitudes, subjective norms, perceived behavioural control and moral obligation. This study was done using a survey questionnaire of 363 undergraduate students at a West Indian University. Based on the (...) extended version of the theory of planned behaviour, with the exception of subjective norms which only predicted students’ intentions to cheat, it was found that attitudes, perceived behavioural control and moral obligation were significant predictors of students’ intentions to perform academic dishonesty behaviours in the form of cheating and lying. The results of the study have given further support to the use of the extended version of the theory of planned behaviour. Implications are discussed. (shrink)

Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further (...) research. (shrink)

In this paper, I offer a model of ethical choice based on the theory of planned behavior (Ajzen, 1991), multiattribute utility theory (Baron, 2000), and moral emotions (Haidt, 2003) that is an alternative to and provides more detail than the moral judgment process that is within Rest’s model. I suggest this ethical choice model better describes the ethical judgment process by incorporating compensatory judgment, specifying the use of deontological and teleological reasoning, and accounting for the influence of moral emotions. (...) In doing so it represents an improved understanding of ethical choice in business. (shrink)

In this paper, I offer a model of ethical choice based on the theory of planned behavior (Ajzen, 1991), multiattribute utility theory (Baron, 2000), and moral emotions (Haidt, 2003) that is an alternative to and provides more detail than the moral judgment process that is within Rest’s model. I suggest this ethical choice model better describes the ethical judgment process by incorporating compensatory judgment, specifying the use of deontological and teleological reasoning, and accounting for the influence of moral emotions. (...) In doing so it represents an improved understanding of ethical choice in business. (shrink)

In this paper, I offer a model of ethical choice based on the theory of planned behavior (Ajzen, 1991), multiattribute utility theory (Baron, 2000), and moral emotions (Haidt, 2003) that is an alternative to and provides more detail than the moral judgment process that is within Rest’s model. I suggest this ethical choice model better describes the ethical judgment process by incorporating compensatory judgment, specifying the use of deontological and teleological reasoning, and accounting for the influence of moral emotions. (...) In doing so it represents an improved understanding of ethical choice in business. (shrink)

Despite the prevalence of elective business ethics courses, little research has sought to explain and predict why some students enroll in these courses and while others do not. Using the theory of planned behavior (Ajzen and Madden, 1986) as a theoretical foundation, 178 graduate students in Ireland were surveyed about their intention to sign up for an elective ethics class. Their behavior was measured two months later. The results reveal the power of the theory of planned behavior to explain (...) and predict who takes elective ethics classes. (shrink)