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Business Law, Public Responsibility, and Ethics Commons™
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Full-Text Articles in Business Law, Public Responsibility, and Ethics
How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff
How Do People Justify Not Paying Their Taxes? A Study On Moral Disengagement And Tax Evasion, Grace M. Hufff
Doctor of Business Administration (DBA)
Early studies on the reasons for tax evasion focused on economics. When economic reasons were deemed insufficient to explain all decisions, researchers added psychological and sociological constructs to their explorations. These studies focused on whether taxpayers see their tax compliance decisions as ethical ones. For those who believe their choice is ethical, they must come to grips with their own internal ethical standards and feelings of guilt when they make an unethical decision. They must then employ some mechanism to disconnect these feelings of guilt from their unethical decision. Researchers have characterized this mechanism of disconnection as neutralization, rationalization, and/or …
Ethical Leadership In The Age Of Apology, Craig E. Johnson, Paul Shelton
Ethical Leadership In The Age Of Apology, Craig E. Johnson, Paul Shelton
Faculty Publications - College of Business
The growing importance of public apology makes forgiveness seeking a critical responsibility for ethical leaders. Leaders must offer apologies on behalf of themselves (in their roles as moral people) and on behalf of the organizations they lead (in their roles as moral managers). Morally satisfying apologies adequately acknowledge offenses, express remorse, offer explanations, and make reparations for damages. The apologies of disgraced professional cyclist Lance Armstrong and General Motors CEO Mary Barra demonstrate how incomplete apologies can undermine ethical leadership. Armstrong’s apology did little to atone for his failings as a moral person. In her role as a moral manager, …