Impact of ICT Sector Research and De velopment Expenditure on the Market Capitalization in the US, the EU and China

Purpose: Voluntary deviation from self-controlling which is known as moral licensing, individuals justify their immoral and counterproductive behavior depending on past creditable behaviors, without worrying about the loss of their reputation and esteem. The aim of the study is to identify the causes and consequences of moral licensing. Design/Methodology/Approach: The paradigm of the study is interpretive; its approach is qualitative and its strategy is grounded theory with emergent approach. In this regard, indepth, semi-structured interviews were conducted with managers and employees of public administration in northeastern Iran. Findings: The result of analysis of 17 interviews showed 119 codes, 63 concepts, 14 classes and 6 categories which finally obtained the final research model which has contributed to an extension of literature on moral licensing. Research limitations/Implications: The study is limited by the context, as well as the research method to qualitative method. Due to structural differences between the private sector and the sector government, conducting the research in the private sector, can provide a broader understanding of this phenomenon, as well as using quantitative methods can let examine the accuracy of the relationships between the various categories. Originality/Value: The study is developing the theory on moral licensing by comprehensive understanding of moral licensing and the discovery of the causes, factors and consequences of moral license in public administration.