The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...) of moral decision-making. The model suggests that moral decision-making includes five interdependent, yet functionally distinct steps, issue framing, pre-processing, moral judgment, moral reflection, and moral intent. The model proposes a cognitive–intuitive view of moral judgment and it describes how emotion regulation, perceived moral intensity, and perceived ethical climate constructs impact the formation of moral intent. The paper discusses the theories that link emotions to moral judgment and implications of the model for future research and its implication for managers. (shrink)

Background: In recent years, the interest in ethical climate has increased in the literature. However, there is limited understanding of the phenomenon within the cancer care context as well as between countries. Aim: To evaluate cancer nurses’ perceptions of hospital ethical climate in Greece and Cyprus. Research design: This was a quantitative descriptive–correlational comparative study with cancer nurses. Data were collected with the Greek version of the Hospital Ethical Climate Survey questionnaire in addition to demographic data. Participants and research context: (...) In total, n = 235 cancer nurses working in cancer care settings in Greece and Cyprus were recruited at two national oncology nursing conferences. Ethical considerations: The study conforms to the principles of the World Medical Association Declaration of Helsinki and the relevant ethical approvals were obtained according to national law. Results: The results showed that in terms of the “Managers” dimension, participants working in Greek hospitals had a higher score compared to the Cyprus participants. The perceptions of nurses working in oncology units in Greece regarding the ethical climate were more positive compared to Cyprus. Nurses with a higher level of education had a lower average ethical climate score across all dimensions. All dimensions exhibit positive and moderate to high correlations between them. Conclusion: It is imperative to evaluate and improve the hospital ethical climate that prevails in each cancer care department. This highlights the fact that nurses working in seemingly similar cultural and organizational contexts might still have different perceptions of the ethical climate. Despite these differences, it is necessary to create the right conditions to address ethical issues. A positive ethical climate requires good relationships between healthcare professionals and the presence of good teamwork in order to ensure better healthcare provision. (shrink)

Previous research demonstrates the critical role moral disengagement plays in unethical decision-making. This study investigates the relationships among moral endorsement, shareholder-value orientation, moral disengagement, and moral judgment on issues of different moral intensities. The results of a scenario-based survey conducted in China confirm the negative (positive) impact of moral disengagement (moral intensity) on moral judgment. The findings reveal that both moral endorsement and shareholder-value orientation of decision-makers significantly influence moral judgment and that moral intensity moderates the relationships between moral endorsement (...) and moral judgment, and between shareholder-value orientation and moral disengagement. The study’s theoretical contributions, managerial implications, and limitations are discussed. (shrink)

We aggregate different dimensions of corporate social responsibility (CSR) activities following the stakeholder framework proposed in Clarkson (Acad Manag Rev 20(1), 92–117, 1995) and present consistent evidence that CSR strengths targeting different stakeholders have their unique impact on firm risk and financial performance. Institutional CSR activities that target secondary stakeholders are negatively associated with firm risk, measured by total risk and systematic risk. Technical CSR that target primary stakeholders are positively associated with firm financial performance, measured by Tobin’s Q, ROA, (...) and cash flow returns. Our results, based on a sample of S&P 500 component firms over the period of 1995–2009, are consistent with the risk management view of “altruistic” CSR activities and with the stakeholder salience theory. We also show that the impact of CSR activities on risk varies with the ethical climate, as proved in our subsample analyses on pre- and post-Sarbanes–Oxley periods. Our empirical analyses mitigate possible omitted variables and endogeneity concerns that are often overlooked in previous research. Our findings are robust to alternative CSR measures, to alternative risk and performance measures, and to alternative estimation methods. (shrink)

What sort of connection is there between business ethics and philosophy? The answer given here: a weak one, but it may be getting stronger. Comparatively few business ethics articles are structurally dependent on mainstream academic philosophy or on such sub-specialities thereof as normative ethics, moral theory, and social and political philosophy. Examining articles recently published in the Journal of Business Ethics that declare some dependence, the author finds that such declarations often constitute only a pro forma gesture which could be (...) omitted without detriment to the paper's content and conclusions. He also finds, however, that some authors do draw on solid philosophical work in ways that are establishing ever more meaningful interconnections between business ethics and academic philosophy. These cross-disciplinary studies, he concludes, are ground-breaking and invite creative imitation. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

Using a sample of multinational firms in Germany, we develop and empirically examine a model to test the effects of ethical climate and its antecedents on purchasing social responsibility (PSR). Our results show different effects of benevolence dimensions of ethical climate on PSR: employee-focused climate has no effect, but community-focused climate is a significant driver of PSR. The results also show that top management ethical norms and code of conduct implementation impact PSR directly as well as indirectly through ethical climate.

This research explored the ethical decision-making process of civilians in response to real-world military dilemmas. Results revealed the complexity of these dilemmas, with about equal proportions of civilians choosing each of two response options. The moral intensity dimension of social consensus significantly predicted moral judgment in both dilemmas, whereas that of magnitude of consequences did so in only one dilemma, partially supporting our hypothesis. Both dimensions were significant predictors of moral intent in both dilemmas as was moral judgment, also supporting (...) our hypotheses. We conclude with suggestions for future research questions in this compelling area. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...) external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour. (shrink)

Given the preponderance of corporate social responsibility initiatives across the corporate landscape and the correspondingly escalating demand for volunteers who participate in these initiatives, a need exists to better understand how to effectively motivate their voluntary engagement with tasks. Against this backdrop, this study argues the need to enhance their volunteer work meanings. We hypothesize that pride in volunteer work and volunteering as a calling are determinants of perceptions of the meaningfulness of volunteer work. In addition, we reveal that an (...) organization’s social responsibility climate (SRC) is a key moderator in these relationships. Interestingly, an SRC is a double-edged sword such that it strengthens the relationship between meaning and pride, yet weakens the relationship between meaning and calling. Findings are discussed, along with managerial implications and future research directions. (shrink)

This paper reports on the results from two studies that were conducted eight years apart with different respondents. The studies examined the role of the Mere Exposure Effect on ethical tolerance or acceptability of particular business decisions. The results from Study 1 show there is a significant difference in ethical judgment for 12 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. In those 12 situations, those (...) who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. The results from Study 2 show there is a significant difference in ethical judgment for 9 out of 16 vignettes between those who have been exposed to such situations compared to those who have not been exposed to them. Again, in those nine situations, those who have been exposed to such situations adopted a more tolerant stance toward the ethically questionable behavior. Interestingly, the 9 situations in Study 2 were 9 of the 12 situations found to be significant in Study 1, and in the same direction, suggesting that we have found consistency in our findings and support for the Mere Exposure Effect. Implications are provided for both higher education and practitioners. (shrink)

In addition to a person's character and training, the organization's ethical work climate (EWC) can assess how the organization influences an individual's ethical decision-making process by examining the individuals' perception of "what is the right thing to do" in a particular organizational environment. Relatively little research has explored which EWCs dominate military units and the impact of organizational role and environmental uncertainty on individuals in the military and their ethical decision making. In this study, we examined the predominant EWCs among (...) military units and found that certain organizational influences are associated with the specific EWCs. Based on these discoveries, we discuss the implications of EWC studies and the influence of organizational role and environmental uncertainty for researchers, as well as military leaders. (shrink)

To advance current knowledge on ethical decision-making in organizations, we integrate two perspectives that have thus far developed independently: the organizational identification perspective and the ethical climate perspective. We illustrate the interaction between these perspectives in two studies, in which we presented participants with moral business dilemmas. Specifically, we found that organizational identification increased moral decision-making only when the organization’s climate was perceived to be ethical. In addition, we disentangle this effect in Study 2 from participants’ moral identity. We argue (...) that the interactive influence of organizational identification and ethical climate, rather than the independent influence of either of these perspectives, is crucial for understanding moral decision-making in organizations. (shrink)

Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning in different business situations. However, the manner in which these constructs work together to shape different steps of the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on the recognition of an ethical issue and ethical intention. Utilizing a sales-based (...) scenario and multiple ethics measures included on a self-report questionnaire, data were collected from a regional sample of business students, most of whom had modest work experience. The results indicated that perceived moral intensity was associated with increased ethical issue recognition and ethical intention. Idealism was also associated with increased ethical issue recognition, and relativism was associated with decreased ethical intention. Social consensus was positively related to ethical issue recognition and intention, while competitive context was inversely related to ethical intention. Finally, ethical issue recognition was associated with increased ethical intention. Idealism, moral intensity, social consensus, and work experience worked together as predictors of ethical issue recognition, whereas recognition of an ethical issue, relativism, moral intensity, social consensus, and competitive context worked together to predict ethical intention. (shrink)

Role conflict occurs when a job possesses inconsistent expectations incongruent with individual beliefs, a situation that precipitates considerable frustration and other negative work outcomes. Increasing interest in processes that reduce role conflict is, therefore, witnessed. With the help of information collected from a large sample of individuals employed at an education-based healthcare institution, this study identified several factors that might decrease role conflict, namely mindfulness and organizational ethics. In particular, the results indicated that mindfulness was associated with decreased role conflict, (...) and that perceived ethical values and a shared ethics code were associated with decreased role conflict and increased mindfulness. Despite the study's limitations, these findings imply that companies might better manage role conflict through the development of mindfulness and organizational ethics. (shrink)

Most large companies and many smaller ones have adopted ethics codes, but the evidence is mixed as to whether they have a positive impact on the behavior of employees. We suggest that one way that ethics codes could contribute to ethical behavior is by influencing the perceptions that employees have about the ethical values of organizations. We examine whether a group of sales professionals in organizations with ethics codes perceive that their organizational context is more supportive of ethical behavior than (...) sales professionals in companies without codes. After accounting for the effect of several covariates, our results indicated that sales professionals employed in organizations with codes of ethics perceived their work environments to have more positive ethical values than did other sales professionals. (shrink)

The purpose of this study was to investigate the relationship between organizational ethical context and the individual ethical decision-making process. In addition, a new statistical approach combining cluster and discriminant analyses was developed to overcome violations of regression assumptions, which are commonly not identified and/or ignored in behavioral and psychological research. Using regressions and this new alternative method, the findings indicated that ethical context does indeed influence the various components of ethical reasoning. However, social desirability was the strongest predictor of (...) ethical decision making, which raises new concerns about how this bias can confound business ethics research. Finally, the findings showed that the alternative method provided more useful and interpretive results, indicating that it has the capacity to influence future empirical work in the field of business ethics, particularly when dealing with data that do not satisfy regression assumptions. The implications and limitations of the study are discussed, and several noteworthy suggestions for future research are provided. (shrink)

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...) 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided. (shrink)

In recent years, knowledge management has been utilized as an essential strategy to foster the creation of organizational intellectual capital. Organizational intellectual capital can be derived both individually and collectively in the process to create, store, share, acquire, and apply personal and organizational knowledge. However, some organizations only focus on the development of public good, despite the concerns arising from individuals' self-interest or possible risks. The different concern of individual and collective perspectives toward knowledge management inevitably leads to ethical conflicts (...) and ethical culture in the organization (Jarvenpaa et al., J Manage Inf Syst 14(4): 29-64, 1998; Ruppel and Harrington, IEEE Trans Prof Commun 44(l): 37-52, 2000). The purpose of this study is to examine the ethical climate within the organization and its possible influence on members' evaluation, satisfaction, engagement, and job performance with respect to knowledge management practice. The research results reveal that several types of organizational ethical climate coexist in the organization and have different degrees of influence on employees' attitude as well as participation in knowledge management activities. In this article, we argue the importance of organizational ethical climate and highlight the implications of such a climate for facilitating knowledge management. (shrink)

The purpose of this empirical study is to investigate the effect of paternalistic leadership (PL) on ethical climate and the moderating role of trust in leader. Convenience sampling is used as a sampling procedure and the data were obtained from 227 Turkish employees. The findings indicated that PL had some effect on ethical climate. Furthermore, partial support was found for the moderating effect of trust in leader on the relationship between PL and ethical climate. The results of the study showed (...) the importance of PL on employees in following company rules and procedures and showing a sense of responsibility and care to customers, community, and others in the organization. (shrink)

We investigated the ethical decision-making processes and intentions of 151 military personnel responding to 1 of 2 ethical scenarios drawn from the deployment experiences of military commanders. For each scenario, option choice and perspective affected decision-making processes. Differences were also found between the 2 scenarios. Results add to the emerging literature concerning operational ethical conflicts and highlight the complexity and challenge that often accompanies operational ethics.

Public accounting firms can build integrity within their organizations through early detection of fraud. One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior. We explore the impact of mentoring on intention to report fraud. A survey with 120 responses from the US public accountants suggests that quality mentoring relationships, a common feature in the profession, and caring ethical climate positively relate to internal reporting of fraud. Two intermediate variables, trust and affective commitment, mediate these (...) effects. Mentor-relationship quality also increases perceptions of caring ethical climate. The study contributes to two bodies of research by finding extended benefits from mentoring, beyond those typically discussed in academic literature; and identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud. (shrink)

Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given its importance to understanding people’s ethical choices, future research should explore the psychological processes that produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several extant definitions, the authors offer a definition of the construct and discuss its (...) advantages. Second, future ethical judgment research would benefit from greater integration between theories of ethical decision making and theories of social cognition. Drawing upon the Hunt–Vitell ( Journal of Macromarketing 6 (Spring), 5–15, 1986 ; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing . Irwin, Homewood, IL, pp. 775–784, 1992 ) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology 39 (November), 752–766, 1980 ), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical judgments. (shrink)

In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...) 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders but also outsiders [financial analysts, auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing, or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested. (shrink)

This article reports the findings from a study that investigates the relationship between ethical climates and police whistle-blowing on five forms of misconduct in the State of Georgia. The results indicate that a friendship or team climate generally explains willingness to blow the whistle, but not the actual frequency of blowing the whistle. Instead, supervisory status, a control variable investigated in previous studies, is the most consistent predictor of both willingness to blow the whistle and frequency of blowing the whistle. (...) Contrary to popular belief, the results also generally indicate that police are more inclined than civilian employees to blow the whistle in Georgia - in other words, they are less inclined to maintain a code of silence. (shrink)

This research aimed to assess the potential of alternatives to extrinsic pecuniary rewards for cultivating employees’ commitment in denominational higher education institutions in Indonesia. Two ethics-related variables, namely ethical climates and ethical ideologies, were chosen as possible predictors. A model delineating the nexus between ethical climates types, ethical ideologies, and various forms of organisational commitment was developed and tested. A two-step structural equation modelling procedure was used as the primary means in testing the hypothesised relationships. The research involved staff of (...) nine Catholic higher education institutions in Indonesia and comprised 642 respondents. Results of the research revealed a negative relationship between egoistic climates and affective commitment. Benevolence climate was shown to have potential for generating not only affective, but also continuance commitment. However, our results suggested those climates that cultivate continuance commitment needed further examination. Principle-based climates were found to positively influence staff’s affective commitment through their positive impacts on staff’s idealistic ethical ideology. As expected, the principle-cosmopolitan was shown to have a negative influence on relativism. A number of managerial and scholarly implications are discussed. (shrink)

The role and influence of workplace spirituality on individual and organisational outcomes continue to draw attention among management scholars. Despite this increased attention, extant literature has yielded limited insights particularly into the impact and influence processes of workplace spirituality on performance outcomes at both the individual and unit levels of analysis. Addressing this gap in research, we proposed and tested a multilevel model, underpinned by social cognitive theory, that examines the processes linking perceptions of workplace spirituality and performance outcomes at (...) the individual and organisational level of analysis. Data were obtained from 51 branches of a retail organisation in the United Kingdom. Results from structural equation modelling analysis revealed three salient findings. First, workplace spirituality was positively related to ethical climate, prosocial motivation, and moral judgment. Second, ethical climate partially mediated the relationship between workplace spirituality and prosocial motivation and moral judgment, respectively. Third, aggregated ethical climate significantly relates to branch-level helping behaviour and service performance. (shrink)

Significant research attention has been devoted to understanding the ethical behavior of leaders (i.e., the moral person) and how leaders’ expectations influence their followers’ ethical behavior (...

This review summarizes and critiques the empirical ethical decision-making literature from 1996-2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable - awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

Differences across fields and experience levels are frequently considered in discussions of ethical decision making and ethical behavior. In the present study, doctoral students in the health, biological, and social sciences completed measures of ethical decision making. The effects of field and level of experience with respect to ethical decision making, metacognitive reasoning strategies, social-behavioral responses, and exposure to unethical events were examined. Social and biological scientists performed better than health scientists with respect to ethical decision making. Furthermore, the ethical (...) decision making of health science students decreased as experience increased. Moreover, these effects appeared to be linked to the specific strategies underlying participants' ethical decision making. The implications of these findings for ethical decision making are discussed. (shrink)

It is commonly held that early career experiences influence ethical behavior. One way early career experiences might operate is to influence the decisions people make when presented with problems that raise ethical concerns. To test this proposition, 102 first-year doctoral students were asked to complete a series of measures examining ethical decision making along with a series of measures examining environmental experiences and climate perceptions. Factoring of the environmental measure yielded five dimensions: professional leadership, poor coping, lack of rewards, limited (...) competitive pressure, and poor career direction. Factoring of the climate inventory yielded four dimensions: equity, interpersonal conflict, occupational engagement, and work commitment. When these dimensions were used to predict performance on the ethical decision-making task, it was found that the environmental dimensions were better predictors than the climate dimensions. The implications of these findings for research on ethical conduct are discussed. (shrink)

Attitudinal- and stress theory are used to investigate the effect of ethical climate on job outcomes. Responses from 208 service employees who work for a country health department were used to test a structural model that examines the process through which ethical climate (EC) affects turnover intention (TI). This study shows that the EC–TI relationship is fully mediated by role stress (RC), interpersonal conflict (IC), emotional exhaustion (EE), trust in supervisor (TS), and job satisfaction (JS). Results show that EC reduces (...) (RS) and increases TS. Lower stress levels result in lower EE, higher JS, and lower TI. Also, supervisor trust (TS) reduces IC and EE. The structural model predicts 53.9% of the variance of TI. (shrink)

Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of (...) ethical judgments (primarily, but not exclusively, the Multidimensional Ethics Scale). Our review of these studies indicated a preponderance of inferences and conclusions unwarranted by empirical evidence (likely attributable at least partly to inconsistent nomenclature). Moreover, ethical judgments related consistently to few respondent characteristics or any other variables, emergent relationships may not always be especially meaningful, and much research seems inclined to repetition of already verified findings. Although we concluded that knowledge about ethical judgments seems not to have advanced appreciably after decades of investigation, we suggested a possible path forward that focuses on the content of what is actually being judged as reflected in the myriad of vignettes used in the literature to elicit judgments. (shrink)

Moral imagination is a process that involves a thorough consideration of the ethical elements of a decision. We sought to explore what might distinguish moral imagination from other ethical approaches within a complex business simulation. Using a three-component model of moral imagination, we sought to discover whether organization cultures with a salient ethics theme activate moral imagination. Finding an effect, we sought an answer to whether some individuals were more prone to being influenced in this way by ethical cultures. We (...) found that employees with strong moral identities are less influenced by such cultures than employees whose sense of self is not defined in moral terms. (shrink)

The desire to control how others see us is a ubiquitous phenomenon. Decades of research have suggested that the results associated with how others see us are too great an influence to ignore. The tactics we use and behaviors we engage in to control how others see us is known as impression management. This study examines the relationship between regulatory focus and the use of exemplification or supplication impression management tactics. We use regulatory focus theory to examine this phenomenon. First, (...) we investigate the main effects that occur between prevention-focused individuals and exemplification, and between promotion-focused individuals and exemplification and supplication. We then introduce supervisor behavioral integrity as a moderator between regulatory focus and impression management. Our findings suggest a positive relationship between prevention-focused and exemplification, and between promotion-focused and exemplification and supplication. We also find that behavioral integrity strengthens the relationship between prevention-focused and exemplification and promotion-focused and supplication, but not promotion-focused and exemplification. Implications and future research directions are discussed. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

The same person can make different moral judgments about the same activity in their professional role and in their personal life. For example, people may follow a different moral code when making purchases at work compared with in their private lives. This potential difference has largely remained unexamined. This study explores differences in felt moral responsibility in workplace and private purchasing settings, regarding the impacts of purchasing decisions on supply chain workers, and explores the influence of personal values and ethical (...) work climate. The case of a high-profile university in the United Kingdom is studied, which has made strong commitments to socially responsible public procurement. Based on a survey of 318 university staff who make purchases at work, stronger moral values related to harm/care are associated with higher felt responsibility in personal purchasing than in workplace purchasing, whereas less strong harm/care values are associated with higher felt responsibility in workplace purchasing than personal purchasing. In relation to ethical work climate, detailed awareness of organizational ethical procurement commitments is found to be associated with higher felt responsibility in workplace purchasing and is also found to increase the discrepancy between workplace and personal felt responsibility, increasing felt responsibility in the workplace but not in personal purchasing. These findings demonstrate the influence of individual and contextual factors on felt responsibility across different roles. Recommendations are made for further empirical research on felt responsibility across roles and additional internal communication on social responsibility for devolved public procurement contexts. (shrink)

Using traditional meta-analytic techniques, we compile relevant research to enhance conceptual appreciation of ethical climate theory (ECT) as it has been studied in the descriptive and applied ethics literature. We explore the various treatments of ethical climate to understand how the theoretical framework has developed. Furthermore, we provide a comprehensive picture of how the theory has been extended by describing the individual-level work climate outcomes commonly studied in this theoretical context. Meta-analysis allows us to resolve inconsistencies in previous findings as (...) well as confirm the central tenets of the overall ethical climate framework. In addition, we consider the ethical climate relationships in the larger context of the␣theoretical framework, using path analysis to test the structural relationships. Overall, our results provide evidence of the relationships between ethical climate perceptions and individual-level work outcomes. Based on our analyses, we offer future research directions important for further development of ECT. (shrink)

The rise of ethical scandals in the business world urged corporations to allocate time and resources to emphasize the ethical behavior of their managers and employees. The Model of Ethical Behavior in this article has three main assumptions: (1) the institutionalization of a Compliance and Ethics Program Model is done in terms of just two components: one Explicit and the other Implicit, (2) both components have a significant and direct influence over the ethical behavior of employees, which is represented in (...) the model by two variables: Value Consistency and Presence of Ethical Conflicts, and (3) proper ethical behavior is perceived by employees to have a positive impact over the economic results of the firm. Reliable scales are developed to measure all these variables from the data collected by the "Barómetro de Valores y Ética Empresarial © ," a survey applied in 2009 to 12,321 employees from 54 Chilean corporations. The empirical analysis showed that there are three very distinctive components in the Presence of Ethical Conflicts variable: (1) what the company does that affects the employee, (2) what the company does that affects other people, and (3) what the employee does that affects the company. Finally, the Explicit and Implicit components of a Compliance and Ethics Program are shown to have a significant and positive impact over: (1) Value Consistency in employees* behavior; (2) the Presence of Ethical Conflicts in organizations; and (3) the perceived importance of ethics as a key factor to improve economic performance. (shrink)

Past research illustrated that leaders could restrict followers’ deviance by reinforcing social norms of appropriate behaviors. Nevertheless, we submit that this understanding is incomplete without considering the effects of leaders on followers’ self-sanctions given that most undesirable behaviors are controlled internally. This research argues that interactional justice is an effective strategy for leaders to enhance followers’ self-sanctions. Leaders’ interactional justice provides personalized information and dyadic treatment that indirectly reduce employees’ deviance by restraining followers’ moral disengagement. Besides, this study examines the (...) social sanction role of ethical leadership. Ethical leaders highlight the importance of adherence to collective norms, which influence the relationship between followers’ moral disengagement and deviance. By identifying the different pathways via which they influence followers’ moral disengagement, we integrate interactional justice and ethical leadership into one theoretical framework. Our predictions are supported by data analyses of 220 samples from a multi-wave and -source field study. This integrative framework contributes to a comprehensive understanding of how leaders restrict employees’ deviance. (shrink)

In this research, we examine the relationship between employee psychological entitlement and employee willingness to engage in unethical pro-organizational behavior. We hypothesize that a high level of PE—the belief that one should receive desirable treatment irrespective of whether it is deserved—will increase the prevalence of this particular type of unethical behavior. We argue that, driven by self-interest and the desire to look good in the eyes of others, highly entitled employees may be more willing to engage in UPB when their (...) personal goals are aligned with those of their organizations. Support for this proposition was found in Study 1, which demonstrates that organizational identification accentuates the link between PE and the willingness to engage in UPB. Study 2 builds on these findings by examining a number of mediating variables that shed light on why PE leads to a greater willingness among employees to engage in UPB. Furthermore, we explored the differential effects of PE on UPB compared to counterproductive work behavior. We found support for our moderated mediation model, which shows that status striving and moral disengagement fully mediate the link between PE and UPB. PE was also linked to CWB and was fully mediated by perceptions of organizational justice and moral disengagement. (shrink)

Abstract This study was designed to investigate the factors affecting ethical practices of public relations professionals in public relations firms. In particular, the following organizational ethics factors were examined: (1) presence of ethics code, (2) top management support for ethical practice, (3) ethical climate, and (4) perception of the association between career success and ethical practice. Analysis revealed that the presence of an ethics code along with top management support and a non-egoistic ethical climate within public relations firms significantly influenced (...) public relations professionals' ethical practices. Content Type Journal Article Category Original Paper Pages 1-19 DOI 10.1007/s13520-011-0013-1 Authors Eyun-Jung Ki, Department of Advertising and Public Relations, College of Communication and Information Sciences, The University of Alabama, Box 870172, Tuscaloosa, AL 35487-0172, USA Junghyuk Lee, Division of Communication Arts, Kwangwoon University, Seoul, South Korea Hong-Lim Choi, School of Communication, Sun Moon University, 100, Kalsan-ri, Tangjeong-myeon, Asan-si, Chungnam 336-708, South Korea Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723. (shrink)

The present study attempts to investigate the effect of emotional intelligence, corporate ethical values, and ethical climates on the ethical judgment of auditors in Malaysia. The study used a questionnaire survey comprising instruments on emotional intelligence, 483, 2004), corporate ethical values, 339–359, 1985), ethical climate, and ethical vignettes related to the auditors’ job, 287–306, 1971 and Cohen et al. 1994). A total 263 usable responses were obtained and analyzed using statistical tests of mean score, standard deviation, correlation, and multiple regression. (...) The results reveal that emotional intelligence and corporate ethical values significantly influenced the ethical judgment of auditors. Likewise, instrumental and independence ethical climates have significant effect on ethical judgment of auditors in Malaysia. (shrink)

In 2004, the United States Sentencing Commission amended the Federal Sentencing Guidelines to allow firms that create “effective compliance and ethics programs” to receive better treatment if prosecuted for fraud. Effective compliance and ethics, however, appear to be limited to activities focused on complying with the firms’ internal legal and ethical standards. We explored a potential connection between the firms’ external corporate social responsibility (CSR) behaviors and internal compliance: Is there an organizationally valid relationship between these two firm activities? That (...) is, when organizations demonstrate CSR with behaviors external to the firm, such as employee volunteerism, are their employees more likely to demonstrate uncompromised legal and ethical compliance behavior internally? We collected data from 164 working professionals enrolled in a top-tier MBA program in the southeastern United States regarding their employer-sponsored volunteer activities and their intentions to comply in various organizational compliance vignettes. We found that employer-sponsored volunteerism is associated with uncompromised compliance choices in one of the three vignettes. This finding indicates preliminary support for further inquiry into the relationship within the firm between external CSR behaviors and policies regarding organizational compliance. Post hoc analyses suggest that employer-sponsored volunteerism is strongly associated with a positive organizational identity, but organizational identity is not associated with the significant compliance vignette. This evidence suggests that the underlying mechanism that connects external CSR behaviors and internal compliance intentions is complex and requires future study. (shrink)