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This study was an investigation of the relationship between multicultural experiences and moral development. A sample of 227 purchasing managers was assessed in relation to their multicultural experiences and moral development as measured by the Defining Issues Test (Rest, 1979). Results
indicated that moral development is significantly positively related to multicultural experiences, particularly the depth of the experiences.

The issue of ethical behavior in procurement has become increasingly critical to many organizations. A sample of 213 procurement executives from large Taiwanese companies was assessed in terms of their moral judgment development measured by the Defining Issues Test (Rest, 1979). The
findings indicate that Taiwanese procurement executives focus more on the conventional level than on the postconventional level of moral judgment development. Taiwanese procurement personnel at a higher management level will have higher overall scores for moral judgment development than those
at a lower management level, and upper management focus less on mutually satisfying outcomes and group harmonization than do middle or lower levels.

For the purpose of sustainable development, green management has become an important social issue for many companies. Substantial scholarship has focused on corporate green behavior. However, little is known concerning how corporate green behavior is influenced by environmental uncertainty.
This paper was aimed at analyzing the influence of perceived environmental uncertainty on the adoption of green practices for small and medium-size enterprises (SMEs). We conducted a questionnaire survey on SMEs in Taiwan and concluded that environmental uncertainty has a significantly negative
influence on the decision to adopt green practices for SMEs.

The authors utilized the Defining Issues Test (Rest, 1979) to analyze the moral reasoning capacities of purchasing managers in Taiwan and mainland China. The findings revealed that the respondents all focused more on the conventional level than on the postconventional level of moral
development as both of these areas are influenced by Chinese culture. The moral reasoning capacities of Taiwanese purchasing managers were found to be different to some extent from those of their Chinese counterparts.

Taking accounting students in the US and Taiwan as research subjects, the relationship between cultural values and cognitive moral development was explored. The accountingspecific Defining Issues Test (Thorne, 2000) was used to assess participants' cognitive moral development,
and the Values Survey Module (VSM 94; Institute for Research on Intercultural Cooperation) was used to determine participants' cultural values. Research results indicate significant differences in cognitive moral development between the US and Taiwanese accounting students. To some extent,
cultural values had a significant influence on students' moral development of ethics within accounting.

The Multidimensional Ethics Scale (Reidenbach & Robin, 1988, 1990) was applied to accounting-specific scenarios to measure students' ethical decision-making attitudes towards accounting ethics. Accounting students in the US and Taiwan were taken as research subjects. A total
of 201 US students and 396 Taiwanese students were analyzed. US students made ethical decisions significantly based on justice and egoism dimensions, while Taiwanese students focused on justice and deontology dimensions.

AbstractCompulsory citizenship behaviour (CCB) refers to extra‐role behaviours that are not necessarily voluntary or driven by goodwill, and are often conducted under duress or performed in response to supervisor or coworker pressure. The literature is currently unclear about whether these behaviours have negative, positive, or a nuanced combination of outcomes. We address this confusion by drawing on Conservation of Resources Theory to explain employees' daily depletion and organization‐based self‐esteem (OBSE) mechanisms that capture respective costs and benefits of daily CCB. We also explain how employees' extraversion and leader–member exchange (LMX) are critical boundary conditions of these effects. Using an experience sampling method, we collected data twice per day from 186 full‐time employees across 10 working days, yielding 1551 valid daily responses. The results of multilevel path analyses showed that: (a) daily CCB had a positive indirect effect on next‐day interpersonal deviance via increased ego depletion, with extraversion buffering this positive indirect effect; and (b) daily CCB had a positive indirect effect on next‐day proactive helping via increased OBSE, with LMX strengthening this positive indirect effect. These results suggest that employees' daily CCB has both costs (i.e., resource depletion) and benefits (i.e., positive self‐focused beliefs).

PurposeThe purpose of this study is to examine the effects of brand origin (BO) misperception (hereafter BOM) or non-identification on brand equity. Besides, the current study investigates the moderating role of brand strength in the relationship between BOM and brand equity.Design/methodology/approachThe current study adopted a 4 (BO identification: favorable BOM vs adverse BOM vs non-identification vs correct identification) × 2 (brand strength: strong vs weak) between-subjects design. A total number of 547 participants performed assessments on the automotive brand. The current study selected three strong brands and three weak brands for tests. In the experiment, respondents had to associate the brand with its country of origin. The assignment of BO conditions was based upon respondents' natural responses provided. ANOVA was used for data analysis.FindingsThe results indicate that as compared to correct BO identification, BOM (either adverse or favorable) or non-identification exerts a more negative impact on brand equity. Moreover, the study demonstrates that brand strength moderates the effect of perceived BO on brand equity.Originality/valueThis study provides empirical support to the notion that BOM is detrimental to brand equity. Specifically, when adverse BOM occurs, a strong brand suffers more from the negative consequences resulted than a weak brand does. Conversely, when consumers misattribute the BO to a country with a stronger image than its real origin (i.e. favorable BOM), the resulting negative effect is reversed. Moreover, the non-identification of BO hurts the brand equity of both strong and weak brands.

Green innovation adoption is usually believed to be able to confer strategic and competitive benefits to the adopting firms. This paper aims to develop a model that analyzes factors influencing mindful adoption of green innovation. Organizational mindfulness is an organizational attitude that allows firms to be a preoccupation with failure, reluctance to simplify interpretations, sensitivity to operations, commitment to resilience, and deference to expertise. Firms require mindfulness thinking in green innovation adoption. Although studies on green innovation adoption can be found in the literature, less is known about organizational mindfulness in green innovation adoption. A conceptual model regarding determinants affecting mindfulness thinking in green innovation adoption is proposed in this paper. The determinant factors are grouped into technological, organizational and environmental dimensions, and the corresponding influence of each factor on mindful adoption of green innovation is discussed. This study can broaden the scope of research on environmental management and organizational mindfulness theory, and contribute to an insight into mindful adoption of green innovation.