This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical (...) recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world. (shrink)

This research expands what is currently known in the organizational sciences about the causes, consequences and unique role of ethical leadership in the workplace. In two different studies and two independent samples of approximately 1,500 workers each in field settings, ethical leadership was positioned as an antecedent, mediator and outcome of variables of pragmatic importance to the workplace. Ethical leadership was the central concept modelled across both studies. Social cognitive theory, social identity theory and leadership categorization theory were used to (...) support a model of how follower rank influences workplace outcomes through the mediating effect of ethical leadership. In addressing the ethical imperative of the employment relationship, these studies contribute to ethical leadership research in two ways. First, findings indicated that a follower’s rank was positively associated with perceptions of ethical leadership, and second, that ethical leadership functioned as a partial mediator between rank/status and desirable workplace outcomes such as organizational fairness climate, career satisfaction and follower affective commitment. Implications for theory and practice are discussed. (shrink)

Relational dimensions of ethical decision making are a potentially interesting focus to enrich our understanding of decision-making processes. This study examines decision preferences and reactions to decisions in a situation of possible harm. Two ethical value orientations, just value orientation and relational value orientation , are introduced. Participants chose relational cooperation, instrumental cooperation, or independence in dealing with an uncertain situation of possible harm. JVO contributes to a decision of relational cooperation. Only RVO was related to expected mutual benefit and (...) relational connection. Overall, this study supports our central thesis that a relational dimension of ethical decisions provides interesting insights into behavioral ethics in organizations and could expand the scope of ethical decision research. (shrink)

This paper explores the influence of group context on the ethical predispositions of group members. Results indicate that groups exert a powerful influence on individuals' ethical frameworks, and that the patterns of these influences differ depending on the type of ethical framework involved. Individuals' ethical utilitarianism was affected by both leadership style and group cohesiveness. Ethical formalism was most affected by the leadership style in the group.

Drawing from existing theory and empirical evidence on mindfulness, we posit that trait mindfulness is associated with less accurate memories of immoral conduct. We report three studies that provide evidence of this argument. One significant implication of this finding is that it provides a more balanced and complete view of mindfulness. Specifically, while mindfulness is widely promoted for its positive effects for employee well‐being, mindfulness may inadvertently promote a biased moral self‐perception based on inaccurate memories of one's past immoral conduct. (...) In a fourth study, we explore this implication and demonstrate that memory mediates the negative relationship between trait mindfulness and self‐reported immoral conduct. This research contributes to literatures on mindfulness, memory, morality, and to the growing body of work assessing the importance of mindfulness. (shrink)

This article approaches the field of business ethics from a Nietzschean vantage point, which means explaining the weakness of the field by means of providing an etiological account of the values esteemed by the decadent business ethicists therein. I argue that such business ethicists have wandered from their immanent philosophical ground to act as scientists, business persons, and preaching-moralists as a way of evading their human self-contradictions. In actuality, this fleeing exacerbates them into a sickness of self-idolatry and selfloathing. I (...) bring in Nietzsche's approach to the value of truth and his ascetic priest figure to get to the origin of this problem. Moreover, I attend throughout to delimiting the field of business ethics as that branch of ethics that can be taught in business schools. Indeed, the article itself is a movement in this direction, being inherently and intentionally philosophical. (shrink)