Using the Roman Catholic Church’s set of moral principles on social concerns called Catholic social teaching (CST) and utilizing some secondary data and scientific research literature, this article examines the morality of India and South Africa’s request to the World Trade Organization...

The purpose of this study is twofold – to review and summarize the findings of more than 30 prior studies that surveyed student opinions on the ethics of tax evasion, and to expand on that literature by examining the relationship between level of education and views on the ethics of tax...

I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business...

There are two elements which make Smith's ethics unique as well as more universal in nature. The first is that it is a positive theory of ethics in the sense that it is not about what is intrinsically good or just as it is about the way in which people form their opinion about it. The second is...

There are two elements which make Smith's ethics unique as well as more universal in nature. The first is that it is a positive theory of ethics in the sense that it is not about what is intrinsically good or just as it is about the way in which people form their opinion about it. The second is...

A number of recent discussions about ethical issues in climate change, as engaged in by economists, have focused on the value of the parameter representing the rate of time preference within models of optimal growth. This essay examines many economists' antipathy to serious discussion of ethical...

Alasdair MacIntyre argues that the Enlightenment ideology, which includes Adam Smith's moral theory, lacks any sense of telos and will, therefore, fail in the long run. This article accepts MacIntyre's challenge and examines Smith's moral philosophy arguing that Smith did not completely discard...

The social media era generated a global movement towards new ways of acting in the society for human beings. We both can decide what to publish about us on the internet and share it with others. On the other side, there are million of data we leave on the internet we didn't want to. The creation...