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  1. Unintended consequences of performance incentives: impacts of framing and structure on performance and cheating.Joshua A. Nagel, Kajal R. Patel, Ethan G. Rothstein & Logan L. Watts - 2021 - Ethics and Behavior 31 (7):498-515.
    ABSTRACT Setting specific, challenging goals motivates employees to exert greater effort in their jobs. However, goal-setting may have unintended consequences of also motivating unethical behavior. The present study explores these consequences in the context of other features of goal-setting in organizations, how goals are framed and rewarded, to determine the tradeoff between performance and ethical behavior. Undergraduate students were incentivized to complete math problems using different outcome frames and incentive structures and were also provided an opportunity to cheat. Findings demonstrate (...)
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  • Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?Wally Smieliauskas, Kathryn Bewley, Ulfert Gronewold & Ulrich Menzefricke - 2018 - Journal of Business Ethics 152 (2):437-457.
    The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...)
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  • When Not Knowing is a Virtue: A Business Ethics Perspective.Joanna Crossman & Vijayta Doshi - 2015 - Journal of Business Ethics 131 (1):1-8.
    How leaders and managers respond to not knowing is highly relevant given the complex, ambiguous, and chaotic business environment of the twenty-first century. Drawing on the literature from a variety of disciplines, the paper explores the dominant, unfavorable conceptualization of not knowing. The authors present some potential ethical implications of a negative view of not knowing and suggest how organizations would benefit from identifying any unhelpful aspects of the culture that may encourage unethical, undesirable, and/or hasty actions in situations of (...)
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