Moral recognition, defined as an individual’s interpretation of a situation as a moral dilemma. However, individuals will not constantly interpret situations as a moral dilemma in the same way with the same intensity under all conditions. literature suggests that when two conditions of moral recognition are met (Moral rationalization, and decoupling), individuals will interpret a situation as a moral dilemma differently. In Moral rationalization, individuals use to reconstruct immoral actions into less immoral actions. Thus, allows them to violate moral principles while preserving some semblance of being Moral like purchasing counterfeits due to their low prices. Here, consumers are more likely to be benefit-seeking by restructuring their actions to be less immoral, i.e. searching for a relevant justification for morality (involving moral justification, euphemistic language, advantageous comparison, displacement of responsibility, diffusion of responsibility, distortion of consequences, attribution of blame; Bandura et al.1996), coordinating justification with situations, and reaching a judgment. Moral decoupling is defined as the psychological process chosen to defend improper conduct, by which one separates judgments of performance from judgments of morality (Bhattacharjee et al.2013). When individuals adopt this strategy, they focus on the social benefits (i.e., image, status consumption, etc.) and economic benefits (i.e., perceived fashion content, physical appearance, performance, scarcity, etc.). Chen et. al. (2018) linked these two strategies in an empirical assessment to explore the effect of dimensions of moral recognition (moral rationalization and moral decoupling) on counterfeit purchases mediated by moral judgment and perceived benefits respectively. We modified the Chen model with the complementary effect of materialistic culture in this relationship. We argue that moral recognition firstly affects counterfeit purchase (CP) through Moral rationalization, and then through moral judgment in a two-step mediation. Secondly, through moral decoupling and further through perceived benefits. Thirdly, directly affecting CP complemented by materialistic culture as a moderator. Empirical validity was established by conducting a survey using a close-ended questionnaire. Data was collected from 230 consumers and analyzed using confirmatory factor analysis and structured equation modeling. The results suggested that moral recognition seems to limit purchase intention (PI) directly. Similarly, it neutralizes Moral Rationalization (MR), and Decoupling (MD) behaviors. Moreover, MR tends to positively affect PI both directly, and well as indirectly through moral judgment (MJ). Similarly, MD also has a direct and positive effect on PI, as well as perceived benefits (PB), however, PB and PI relationship was not substantiated. Hence, MR seems to negatively affect PI through MD, as well as through MR and MJ as a first and second-order mediator. Lastly, materialism seems to promote counterfeit purchase, at the same time positively complement the effect of MR on PI, in a way that MR would have a more pronounced effect on PI in case of the higher materialistic consumer
