Circles of Ethics: The Impact of Proximity on Moral Reasoning

Wildermuth, Cristina de Mello e Souza; Souza, Carlos Alberto de; Kozitza, Timothy

doi:10.1007/s10551-015-2635-z

Cited by 15 publications

(9 citation statements)

References 72 publications

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“…In addition, the current research is interested in whether moral foundations directly or indirectly influence consumer boycott behaviors. Some researchers suggest that consumer boycott participation may not be directly affected by moral values and that their behaviors are more driven by negative appraisals of the company’s business decisions/practices and the anger evoked as a result of such appraisals (Lim, 2017; Wildermuth, De Mello e Souza, & Kozitza, 2017). As such, we identified two factors that potentially mediate the impact of moral foundations on boycott behavior.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…As such, we identified two factors that potentially mediate the impact of moral foundations on boycott behavior. Blame attribution and anger are the two factors that potentially mediate the impact of moral foundations on boycott intentions, when consumers are exposed to a crisis caused by a supplier’s immoral business practices and subsequent tragic human loss (Wildermuth et al, 2017; Zourrig, Chebat, & Toffoli, 2009). In the following sections, we review the literature that explains the relationship between moral values and the two factors.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

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Corporate Social Responsibility Beyond Borders: U.S. Consumer Boycotts of a Global Company Over Sweatshop Issues in Supplier Factories Overseas

Lim

Shim

2019

American Behavioral Scientist

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The current research examines the effects of individualizing moral foundations (i.e., fairness and care) on consumer boycotts against the U.S. company that is entangled in an alleged sweatshop issue at a supplier’s factory in a developing country. On the basis of moral foundations theory, the current study tests six hypotheses that demonstrate the theoretical mechanism by which individualizing moral foundations have an impact on consumer boycott intentions through blame attributions and anger. Using a representative U.S. sample of 1,124 people, a national survey was conducted to test the proposed structural equation model. As predicted, results of mediation analysis showed that individualizing foundations, consisted of the fairness/care values, led to boycott intentions fully mediated by blame attribution and anger.

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Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Corporate Social Responsibility Beyond Borders: U.S. Consumer Boycotts of a Global Company Over Sweatshop Issues in Supplier Factories Overseas

Lim

Shim

2019

American Behavioral Scientist

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“…Previous studies suggest that factors such as a shared background and interests can influence business negotiations (Jones, 1991; Wildermuth et al , 2017). Cognitive proximity – sharing a common knowledge base and belonging to the same community of practice – facilitates efficient communication and improves mutual understanding in new or complex settings (Nooteboom, 1999; Boschma, 2005; Mattes, 2012).…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

Banks’ audit committees, audit firm alumni and fees paid to audit firm

Ittonen

Myllymäki

Tronnes

2019

MAJ

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Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are stronger for banks with more earnings management. Research limitations/implications Overall, the findings indicate that audit firms might consider banks using their alumni as audit committee chairs to be less risky or easier to audit, thus requiring relatively less effort from the auditors. The reduced effort required to audit clients with audit firm alumni on their audit committees then has the effect of reducing the audit fees charged. Alternatively, their auditing experience and cognitive proximity might influence the assessment of the need for auditing or the ability to negotiate lower audit fees on the part of audit firm alumni. Originality/value This paper provides empirical evidence of the association between audit firm alumni in influential positions on an audit committee and fees paid to those audit firms in the banking industry. The findings contribute to the literature by suggesting that banks with affiliated former auditors chairing their audit committees not only have significantly lower audit fees but also a higher proportion is spent on non-audit services.

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“…Psychological proximity includes a level of commitment to others in which an actor feels close on an affective level, in a way similar to one’s commitment to family and close friends. The relationship between psychological proximity and care is supported empirically by Wildermuth et al . (2017) who found that care and moral reasoning strengthens with closeness and weakens with distance.…”

Section: A Call To Empathic Carementioning

confidence: 84%

The role of accounting in mediating empathic care for the “other”

Dellaportas¹

2019

AAAJ

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Purpose This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”. Design/methodology/approach The literature-inspired reflections presented in this paper stem from the theoretical perspective of care-ethics supported by the notions of empathy and proximity to highlight how the propensity to empathise is mediated by attributions of harm and responsibility. Findings The proposed “new” accounting, coined “connected accounting” is proposed because of its potential to make visible the neglected and marginalised segments of society that presently lie hidden in conventional accounting. Accounting for the effects of organisational practice on people and society is expected to strengthen the care-ethic relationship between key actors – managers, accountants and stakeholders. Research limitations/implications The paper is limited by the assumptions that underpin the conceptualised notion of “Connected Accounting”. Originality/value This essay introduces to the accounting ethics literature the role of emotion and empathic care in accounting, including sociological aspects of accounting reflecting the ongoing quest for understanding the processes and consequences of accounting as a social practice.

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Circles of Ethics: The Impact of Proximity on Moral Reasoning

Cited by 15 publications

References 72 publications

Corporate Social Responsibility Beyond Borders: U.S. Consumer Boycotts of a Global Company Over Sweatshop Issues in Supplier Factories Overseas

Corporate Social Responsibility Beyond Borders: U.S. Consumer Boycotts of a Global Company Over Sweatshop Issues in Supplier Factories Overseas

Banks’ audit committees, audit firm alumni and fees paid to audit firm

The role of accounting in mediating empathic care for the “other”

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