Business Law, Public Responsibility, and Ethics Commons^™

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 …

The Impact Of Csr Efforts On Firm Performance In The Energy Sector, Robert Lloyd

Doctor of Business Administration (DBA)

The purpose of this research was to investigate the relationship between Corporate Social Responsibility (CSR) and the financial performance for publicly-traded firms operating in the energy sector. The energy sector has a unique role to play in global CSR efforts because of the size of the firms within that industry, their impact on the environment, and the operational risks that come with energy production. Previous research has been conducted on the relationship between CSR engagement and financial performance in various contexts, but this research has shown mixed outcomes – in some cases there is a positive relationship between CSR and …

Corporate Social Responsibility: Sexual Exploitation Of Children In The Costa Rican Hotel Tourist Industry, Michelle Flynn Osborne

Doctor of Business Administration (DBA)

According to the 2016 International Labour Organization (ILO), more than 168 million children are forced to labor worldwide, and more than half of these children work in some of the worst forms. Sexual exploitation and human trafficking are classified by the ILO as being some of the worst forms of child labor existing in the twenty-first century. Child labor in the worst forms are more prevalent in developing countries due to poverty and lack of education. The United States Department of State monitors human trafficking and child sexual exploitation through an annual Trafficking in Persons Report (TIP). The 2015 TIP …

Encouraging Ethical Behavior In The Workplace By Way Of The Classroom: Examining The Use Of Social Media In Marketing Ethics Instruction To Influence Millennials‘ Perception Of Workplace Ethics, Traci Thomas Pierce

Doctor of Business Administration (DBA)

An emphasis on marketing ethics instruction in higher education may be needed now more than ever. The Ethics Resource Center (ERC) reports that employees of the millennial generation are less cognizant of unethical practices in the workplace than previous generations, and suggests that the millennials' exposure and frequency to social media contributes to their disregard of unethical workplace behavior (―2011 National Business Ethics Survey,‖ 2012). Social media communication is popular among the millennial generation and is a requirement for modern-day businesses; yet, the nature of social media seems to be affecting this new generation of employees negatively. Could social media …

Empirical Study On The Relationship Between Ethical Leadership And Organizational Climate Of Innovation, Virlena Crosley

Doctor of Business Administration (DBA)

In today’s world, it is imperative that organizations continuously innovate because their long-term survival is threatened when they do not. Research has shown that two elements are required for an organization to be innovative: an innovative climate and an effective leadership style. Recent studies have begun to explore the relationship between the ethical dimension of leadership and outcomes of an innovative climate, such as promotion of technological innovation and support for innovation.

While there is evidence that ethical leadership may improve innovative climate, the relationship between the two constructs has not been explored. The purpose of this study was to …

Undergraduate Education Background And Ethical Decision Making, Ian H. King

Doctor of Business Administration (DBA)

This research study sought to identify differences in ethical decision making between individuals with a liberal arts educational background and a business educational background. The study surveyed undergraduate degree students from liberal arts and business school programs. The Defining Issues Test, Version 2 (DIT-2) was given to respondents to identify differences of the DIT-2 results among the study participants consisting of undergraduate seniors. The research results yielded significantly higher mean postcoventional moral judgment scores by the liberal arts majors compared to the business majors.