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  1. The Role of Intent on Accounting Students’ Ethical Attitudes Towards Earnings Management.George Lan, Maureen Gowing & Talal Al-Hayale - 2015 - Journal of Academic Ethics 13 (4):345-362.
    The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.
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  • The Role of Four Universal Moral Competencies in Ethical Decision-Making.Rafael Morales-Sánchez & Carmen Cabello-Medina - 2013 - Journal of Business Ethics 116 (4):717-734.
    Current frameworks on ethical decision-making process have some limitations. This paper argues that the consideration of moral competencies, understood as moral virtues in the workplace, can enhance our understanding of why moral character contributes to ethical decision-making. After discussing the universal nature of four moral competencies (prudence, justice, fortitude and temperance), we analyse their influence on the various stages of the ethical decision-making process. We conclude by considering the managerial implications of our findings and proposing further research.
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  • The Interdisciplinary Responsible Management Competence Framework: An Integrative Review of Ethics, Responsibility, and Sustainability Competences.Oliver Laasch, Dirk C. Moosmayer & Elena P. Antonacopoulou - 2023 - Journal of Business Ethics 187 (4):733-757.
    At the centre of responsible management (RM) learning is the development of managerial competence for ethics, responsibility, and sustainability (ERS). Important contributions have been made from each: the ethics, responsibility, and sustainability disciplines. However, we are yet to integrate these disciplinary contributions into a comprehensive interdisciplinary RM competence framework that corresponds to the interdisciplinary nature of RM challenges. We address this priority in this paper and report on the findings of an integrative structured literature review of 224 management competence articles (...)
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  • Integrative Live Case: A Contemporary Business Ethics Pedagogy.G. Venkat Raman, Swapnil Garg & Sneha Thapliyal - 2019 - Journal of Business Ethics 155 (4):1009-1032.
    Disparate attempts exist to identify the key components that make an ethics pedagogy more effective and efficient. To integrate these attempts, a review of 408 articles published in leading journals is conducted. The key foci of extant literature are categorized into three domains labeled as approach, content, and delivery, and a comprehensive framework for ethics pedagogy developed. Within each of these domains, binaries that reflect two alternatives are identified. Approach, the philosophical standpoint, can be theory-laden or real-world connected. Content, the (...)
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  • Integrating character in management: virtues, character strengths, and competencies.Rafael Morales-Sánchez & Carmen Cabello-Medina - 2015 - Business Ethics: A European Review 24 (S2):156-174.
    In recent years, character traits in general and virtue-related concepts in particular have been of considerable interest to philosophers, psychological researchers, and practitioners in the business ethics field. Three approaches to character traits can be used to incorporate ethics into organizations: virtues, character strengths, and competencies. The aim of this article is to clarify the concept of character traits, or virtues, and provide a unified operational version of it for incorporation into management. To this end, we first discuss the analogy (...)
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  • Business Executives' Perceptions of Ethical Leadership and Its Development.Catherine Marsh - 2013 - Journal of Business Ethics 114 (3):565-582.
    This paper summarized the findings of a qualitative study that examines the perceptions of ethical leadership held by those who perceived themselves to be ethical leaders, and how life experiences shaped the values called upon when making ethical decisions. The experiences of 28 business executives were shared with the researcher, beginning with the recollection of a critical incident that detailed an ethical issue with which each executive had been involved. With the critical incident in mind, each executive told the personal (...)
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  • One Justice or Two? A Model of Reconciliation of Normative Justice Theories and Empirical Research on Organizational Justice.Natàlia Cugueró-Escofet & Marion Fortin - 2014 - Journal of Business Ethics 124 (3):435-451.
    Management scholars and social scientists investigate dynamics of subjective fairness perceptions in the workplace under the umbrella term “organizational justice.” Philosophers and ethicists, on the other hand, think of justice as a normative requirement in societal relationships with conflicting interests. Both ways of looking at justice have neither remained fully separated nor been clearly integrated. It seems that much could be gained and learned by more closely integrating the ethical and the empirical fields of justice. On the other hand, it (...)
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  • Kant on Virtue.Claus Dierksmeier - 2013 - Journal of Business Ethics 113 (4):597-609.
    In business ethics journals, Kant’s ethics is often portrayed as overly formalistic, devoid of substantial content, and without regard for the consequences of actions or questions of character. Hence, virtue ethicists ride happily to the rescue, offering to replace or complement Kant’s theory with their own. Before such efforts are undertaken, however, one should recognize that Kant himself wrote a “virtue theory” (Tugendlehre), wherein he discussed the questions of character as well as the teleological nature of human action. Numerous Kant (...)
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  • Realism and Impartiality: Making Sustainability Effective in Decision-Making.Miquel Bastons & Jaume Armengou - 2017 - Science and Engineering Ethics 23 (4):969-987.
    There is both individual and collective widespread concern in society about the impact of human activity and the effects of our decisions on the physical and social environment. This concern is included within the idea of sustainability. The meaning of the concept is still ambiguous and its practical effectiveness disputed. Like many other authors, this article uses as a starting point the definition proposed by the World Commission on Environment and Development, considering it to be a proposal for changing the (...)
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  • A quantitative analysis of authors, schools and themes in virtue ethics articles in business ethics and management journals. [REVIEW]Ignacio Ferrero & Alejo José G. Sison - 2014 - Business Ethics: A European Review 23 (4):375-400.
    Virtue ethics is generally recognized as one of the three major schools of ethics, but is often waylaid by utilitarianism and deontology in business and management literature. EBSCO and ABI databases were used to look for articles in the Journal of Citation Reports publications between 1980 and 2011 containing the keywords ‘virtue ethics’, ‘virtue theory’, or ‘virtuousness’ in the abstract and ‘business’ or ‘management’ in the text. The search was refined to draw lists of the most prolific authors, the most (...)
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  • (1 other version)Corporate governance reform: character‐building structures.Patricia Grant & Peter McGhee - 2014 - Business Ethics: A European Review 23 (2):125-138.
    This paper argues that corporate governance reformers in Anglo-American jurisdictions should consider a different approach in their quest for better corporate governance. Traditionally, corporate governance reform has taken a structural approach, tightening the rules around the number of independent directors required on boards and committees and fine-tuning the definition of independence. However, such an approach has failed to achieve effective corporate governance. Moreover, this approach is informed by the arguably discredited assumption that individuals are rational self-interest utility maximizers. This conceptual (...)
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  • What Sparks Ethical Decision Making? The Interplay Between Moral Intuition and Moral Reasoning: Lessons from the Scholastic Doctrine.Lamberto Zollo, Massimiliano Matteo Pellegrini & Cristiano Ciappei - 2017 - Journal of Business Ethics 145 (4):681-700.
    Recent theories on cognitive science have stressed the significance of moral intuition as a counter to and complementary part of moral reasoning in decision making. Thus, the aim of this paper is to create an integrated framework that can account for both intuitive and reflective cognitive processes, in order to explore the antecedents of ethical decision making. To do that, we build on Scholasticism, an important medieval school of thought from which descends the main pillars of the modern Catholic social (...)
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  • Ethical Judgment and Radical Business Changes: The Role of Entrepreneurial Perspicacity.Massimiliano Matteo Pellegrini & Cristiano Ciappei - 2015 - Journal of Business Ethics 128 (4):769-788.
    This study examines the implications of practical reason for entrepreneurial activities. Our study is based on Thomas Aquinas’ interpretation of such virtue, with a particular focus on the partition of practical reason in potential parts such as synesis, or common sense, and gnome, or perspicacity. Since entrepreneurial acts and actions deal with extremely uncertain situations, we argue that only this perspicacity, as the ability of correctly judging in exceptional cases, has the power to find wisdom under such blurred conditions. Perspicacity (...)
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  • Editorial Introduction: Putting Virtues Into Practice. A Challenge for Business and Organizations. [REVIEW]Joan Fontrodona, Alejo José G. Sison & Boudewijn de Bruin - 2013 - Journal of Business Ethics 113 (4):563-565.
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  • The Effect of Leadership Style, Framing, and Promotion Regulatory Focus on Unethical Pro-Organizational Behavior.Katrina A. Graham, Jonathan C. Ziegert & Johnna Capitano - 2015 - Journal of Business Ethics 126 (3):423-436.
    The goal of this paper is to examine the impact of leadership and promotion regulatory focus on employees’ willingness to engage in unethical pro-organizational behavior . Building from a person–situation interactionist perspective, we investigate the interaction of leadership style and how leaders frame messages, as well as test a three-way interaction with promotion focus. Using an experimental design, we found that inspirational and charismatic transformational leaders elicited higher levels of UPB than transactional leaders when the leaders used loss framing, but (...)
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