Abstract

ABSTRACTThe understanding of a wide array of practices related to fraud, bribery, corruption, and more widely, illicit practices have been capturing the attention of practitioners and management researchers worldwide. A substantial portion of the extant research has used university students to measure their actual or intended cheating behaviours and often studies have tested for variations across countries and cultures. We highlight some major concerns in this stream of inquiry and discuss both the definition and some inconclusive results in prior studies, namely those deriving from differences in cheating behaviour across different cultural contexts. We suggest the need to examine intentionality, and further advance that intentionality may assume a reactive or a proactive essence. Depending on the social and formal contexts of different countries, both reactive and proactive intentions lead to distinct moral concerns, which we name in this work omorality or immorality.