The Influence of Organizations’ Tax Avoidance Practices on Consumers’ Behavior: The Role of Moral Reasoning Strategies, Political Ideology, and Brand Identification
| Autor: | José Luis Sánchez-Torelló, Jorge Matute, Ramon Palau-Saumell |
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| Rok vydání: | 2020 |
| Předmět: |
Economics and Econometrics
Immorality media_common.quotation_subject 05 social sciences Rationalization (psychology) 06 humanities and the arts Moral reasoning 0603 philosophy ethics and religion Tax avoidance General Business Management and Accounting Politics Arts and Humanities (miscellaneous) 0502 economics and business 060301 applied ethics Ideology Business and International Management Business ethics Psychology Law Social psychology 050203 business & management media_common Quality of Life Research |
| Zdroj: | Journal of Business Ethics. 174:369-386 |
| ISSN: | 1573-0697 0167-4544 |
| DOI: | 10.1007/s10551-020-04610-5 |
| Popis: | This study adopts moral reasoning strategies (moral rationalization and decoupling) to investigate why consumers support companies involved in ethical transgressions. Drawing on several cases of real multinationals publicly involved in tax avoidance practices, it aims to demonstrate that moral rationalization and moral decoupling depend not only on how consumers perceive the magnitude of the transgression, but also on their individual differences, such as political ideology and brand identification. A quantitative study with a sample of 3989 consumers of five different focal brands was employed to test a set of hypotheses. Findings reveal that moral decoupling directly (and indirectly through performance judgments) explains purchase intentions. However, rationalization only explains behavioral intentions if it leads to a reduction in the perceived immorality of the action. Furthermore, the study reveals significant differences across personal values. Left-leaning individuals tend to rationalize less and decouple more when they perceive that the magnitude of the transgression as egregious. Interestingly, consumers who are highly identified with the brand are less affected by the transgression and tend to be more supportive toward the brand by engaging in rationalization mechanisms. |
| Databáze: | OpenAIRE |
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