The concept of the self and its relation to moral action is complex and subject to varying interpretations, not only between different academic disciplines but also across time and space. This paper presents empirical evidence from a cross-cultural study on the Buddhist and Confucian notions of self in SMEs in Vietnam and Taiwan. The study employs Hwang’s Mandala Model of the Self, and its extension into Shiah’s non-self-model, to interpret how these two Eastern philosophical representations of the self, the Confucian (...) relational self and Buddhist non-self, can lead to moral action. By demonstrating the strengths of the model, emphasizing how social and cultural influences constrain the individual self and promote the social person leading to moral action, the paper extends understanding of the self with empirical evidence of the mechanisms involved in organizational contexts. (shrink)

This article uses the life stories approach to leadership and leadership development. Using exploratory, qualitative data from a Forbes Global 2000 and FTSE 100 company, we discuss the role of the turning point as an important antecedent of leadership in corporate social responsibility. We argue that TPs are causally efficacious, linking them to the development of life narratives concerned with an evolving sense of personal identity. Using both a multi-disciplinary perspective and a multi-level focus on CSR leadership, we identify four (...) narrative cases. We propose that they helped to re-define individuals’ sense of self and in some extreme cases completely transformed their self-identity as leaders of CSR. Hence, we also distinguish the momentous turning point that created a seismic shift in personality, through re-evaluation of the individuals’ personal values. We argue that whilst TPs are developmental experiences that can produce responsible leadership, the MTP changes the individuals’ personal priorities in life to produce responsible leadership that perhaps did not exist previously. Thus, we appropriate Maslow’s metaphorical phrase ‘A falling of the veils’ from his discussion of peak and desolation experiences that produce personal growth. Using a multi-disciplinary literature from social theory moral psychology Personality, identity and character: explorations in moral psychology, Cambridge University Press, New York, 2009) and social psychology Prosocial motives, emotions, and behaviour: the better angels of our nature, American Psychological Association, Washington, 2010), we present a theoretical model that illustrates the psychological process of the TP, thus contributing to the growing literature on the microfoundations of CSR. (shrink)

Recent events and popularized stereotypes call into question the ethics of salesperson behaviors. Although prior research demonstrates that salespeople’s emotional exhaustion can have negative consequences for several job outcomes, little is known about the factors that can mitigate such relationships—particularly the relationship between emotional exhaustion and ethical behavior. To remedy this knowledge gap, we draw from self-control theory to propose a novel theoretical framework and develop hypotheses. These hypotheses are tested on a unique dataset consisting of survey data collected from (...) 123 matched business-to-business salesperson–manager dyads. The findings reveal that emotional exhaustion is negatively associated with sales performance, emotional exhaustion is negatively associated with ethical behaviors, ethical behaviors are positively associated with sales performance, ethical behaviors mediate emotional exhaustion’s negative effect on sales performance, perceived supervisor support attenuates the negative association between emotional exhaustion and ethical behaviors, and contrary to expectations, grit strengthens the negative association between emotional exhaustion and ethical behaviors. As we show here, perceived supervisor support may attenuate the undesirable effects of emotional exhaustion on ethical behaviors and sales performance. The article’s broader contribution thus lies in its suggestion that managers pay special attention to these factors. Moreover, factors such as grit can have unexpected and undesirable influences; therefore, we draw attention to the importance of scrutinizing these interactions, even when the factors involved are almost universally touted as beneficial. Theoretical and practical implications of the research are discussed. (shrink)

Originally conceptualized by Bandura as the process of cognitive restructuring that allows individuals to disassociate with their internal moral standards and behave unethically without feeling distress, moral disengagement has attracted the attention of management researchers in recent years. An increasing body of research has examined the factors which lead people to morally disengage and its related outcomes in the workplace. However, the conceptualization of moral disengagement, how it should be measured, the manner in which it develops, and its influence on (...) work outcomes are areas of continued debate among researchers. In this article, we undertake a systematic review of research on moral disengagement in the workplace and develop a comprehensive research agenda that highlights opportunities for theoretical and empirical advancement of the literature. (shrink)

Occupational fraud frequently involves the direct or indirect participation of professional accountants. To reduce fraud, companies often focus on the incentive/pressure and opportunity legs of the fraud triangle, perhaps believing that rationalization is beyond their control. We argue that rationalization reduction is necessary to minimize occupational fraud. We propose that educators and PA consider incorporating fences as controls to reduce rationalization. Because they focus on compliance and risk avoidance and are non-negotiable, fences appeal to accountant’s Myers Briggs personalities and conventional (...) level of moral development. Educators can teach students about the fences used in practice, and explain how they help new professionals resist pressures and temptations. By adding fences to existing professional guidance, accountants can reduce the likelihood that they will be a party to fraud. (shrink)