In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making - the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures. Finally, we argue that the link between moral judgment and behavior (...) is related to individualism and collectivism. (shrink)

This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China (...) including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede''s Culture Theory predictions. (shrink)

In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the (...) perceived frequency of unethical behavior towards customers and to the moral acceptability judgment of this type of unethical behavior. No support was found for the claim that features of organizational architecture are associated with the perceived frequency of unethical behavior towards customers. This is the first study to document the differential effects of organizational architecture and organizational ethical culture on perceived unethical behavior of employees towards customers, in wholesale banking. Implications for managers and future research are discussed. (shrink)

This study develops a Science–Technology–Society (STS)-based science ethics education program for high school students majoring in or planning to major in science and engineering. Our education program includes the fields of philosophy, history, sociology and ethics of science and technology, and other STS-related theories. We expected our STS-based science ethics education program to promote students’ epistemological beliefs and moral judgment development. These psychological constructs are needed to properly solve complicated moral and social dilemmas in the fields of science and engineering. (...) We applied this program to a group of Korean high school science students gifted in science and engineering. To measure the effects of this program, we used an essay-based qualitative measurement. The results indicate that there was significant development in both epistemological beliefs and moral judgment. In closing, we briefly discuss the need to develop epistemological beliefs and moral judgment using an STS-based science ethics education program. (shrink)

A vision of a living code of ethics is proposed to counter the emphasis on negative phenomena in the study of organizational ethics. The living code results from the harmonious interaction of authentic leadership, five key organizational processes (attraction–selection–attrition, socialization, reward systems, decision-making and organizational learning), and an ethical organizational culture (characterized by heightened levels of ethical awareness and a positive climate regarding ethics). The living code is the cognitive, affective, and behavioral manifestation of an ethical organizational identity. We draw (...) on business ethics literature, positive organizational scholarship, and management literature to outline the elements of positive ethical organizations as those exemplary organizations consistently practicing the highest levels of organizational ethics. In a positive ethical organization, the right thing to do is the only thing to do. (shrink)

This study uses theories of moral reasoning and moral competence to investigate how university codes of ethics, perceptions of ethical culture, academic pressure from significant others, and ethics pedagogy are related to the moral development of students. Results suggest that ethical codes and student perceptions of such codes affect their perceptions of the ethical nature of the cultures within these institutions. In addition, faculty and student discussion of ethics in business courses is significantly and positively related to moral competence among (...) students. Our results point to the need to further examine the connections among academic institutional structures, ethics pedagogy, and students’ moral development. (shrink)

Using survey methodology we examined the relationships between commitment to moral self-improvement (CMSI), religiosity, ethical problem recognition, and behavioral intentions in a sample of 242 business students. Results of the study suggest that CMSI predicts ethical problem recognition and behavioral intentions. Our findings also suggest that CMSI is positively related to religiosity. The study provides some evidence of CMSI being a mediator in the influence of religiosity on ethical problem recognition and behavioral intentions. Compared to religiosity, CMSI turned out to (...) be a better predictor of perceived importance of ethics, ethical problem recognition, and ethical behavioral intentions. The results of the study have implications for increasing understanding of ethical decision-making, future studies of business ethics, and business ethics education. (shrink)

The construct of Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics for over two decades. The Defining Issues Test (DIT) has made a significant contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely especially in Europe. The two scales differ in their approaches to measuring CMD, focusing on stage preference (DIT) and stage consistency (MJT), yet empirical comparisons have been scarce. (...) The present research empirically compares the two scales in terms of their correspondence with ethical ideology as a reference scale, and it demonstrates a clear distinction between the DIT and the MJT. Although they both aim to measure CMD, their dissimilar approaches lead to distinctly different implications. (shrink)

Recent findings suggest that medical students’ moral competence decreases throughout medical school. This pilot study gives preliminary insights into the effects of two educational interventions in ethics classes on moral competence among medical students in Munich, Germany. Between 2012 and 2013, medical students were tested using Lind’s Moral Competence Test prior to and after completing different ethics classes. The experimental group participated in principle-based structured case discussions and was compared with a control group with theory-based case discussions. The pre/post C-scores (...) were compared using a Wilcoxon Test, ANOVA and effect-size calculation. The C-score improved by around 3.2 C-points in the EG, and by 0.2 C-points in the CG. The mean C-score difference was not statistically significant for the EG or between the two groups. There was no statistical significance for the teachers’ influence on C-score. In both groups, students with below-average C-scores improved and students with above-average C-scores regressed. The increase of the C-Index was greater in the EG than in the CG. The absolute effect-size of the EG compared with the CG was 3.0 C-points, indicating a relevant effect. Teaching ethics with PBSCDs did not provide a statistically significant influence on students’ moral competence, compared with TBCDs. Yet, the effect size suggests that PBSCDs may improve moral competence among medical students more effectively. Further research with larger and completely randomized samples is needed to gain definite explanations for the results. (shrink)

Embedding ethics modules within computer science courses has become a popular response to the growing recognition that CS programs need to better equip their students to navigate the ethical dimensions of computing technologies like AI, machine learning, and big data analytics. However, the popularity of this approach has outpaced the evidence of its positive outcomes. To help close that gap, this empirical study reports positive results from Northeastern’s program that embeds values analysis modules into CS courses. The resulting data suggest (...) that such modules have a positive effect on students’ moral attitudes and that students leave the modules believing they are more prepared to navigate the ethical dimensions they’ll likely face in their eventual careers. Importantly, these gains were accomplished at an institution without a philosophy doctoral program, suggesting this strategy can be effectively employed by a wider range of institutions than many have thought. (shrink)

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

Relying on an expanded view of leadership and the moral reasoning framework developed by Lawrence Kohlberg (1981), this study explores the moral reasoning of the chief executive officers at the 11 largest automobile manufacturers in the world. Using the CEO's letter to their stakeholders found in the organizations' annual social responsibility reports, the CEOs' moral reasoning is compared to other managers' moral reasoning, and the moral reasoning exhibited within the CEO group is analyzed for differences due to regional location. Contrary (...) to conventional understanding based on prior research, the CEOs in our sample did not exhibit moral reasoning at a higher level than a cross section of managers but there were differences within the sample of CEOs when looking at nationality. Implications of these results for CEOs, managers, academics, and others are explored. (shrink)

This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical (...) sensitivity to sustainability: the moral maturity of the individual, and the perceived moral intensity of a sustainability issue. Our investigation offers insights into how financial managers perceive the importance of sustainability for corporate strategy. (shrink)

There has been a recent surge of research interest in videogames of moral engagement for entertainment, advocacy and education. We have seen a wealth of analysis and several theoretical models proposed, but experimental evaluation has been scarce. One of the difficulties lies in the measurement of moral engagement. How do we meaningfully measure whether players are engaging with and affected by the moral choices in the games they play? In this paper, we survey the various standard psychometric instruments from the (...) moral psychology literature and discuss how they might be applied in the evaluation of games. (shrink)

The incidence and moral implications of cheating depend on how it is defined and measured. Research that defines and operationalizes cheating as an inventory of acts, that is, “cheating in any form,” has often fueled concern that cheating is reaching “epidemic proportions.” Such inventory measures appear, however, to conflate moral and administrative conceptions of the problem. Inasmuch as the immorality of behavior is a function of moral judgment, academic misconduct is immoral only when it is intentional, and the greatest moral (...) weight should be ascribed to violations that students judge to be the most “serious.”. (shrink)

Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning. Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical behaviour. This paper presents the findings of a (...) study of the moral reasoning/moral development of managers working in large manufacturing enterprises situated in the state of Punjab in India. Kohlberg's theory of Cognitive Moral Development forms the basis of the study. Moral Judgement Interview developed by Weber, on the basis of Kohlberg's theory was used for the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas. (shrink)

This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.

Ethics is of vital importance to the Swedish educational system, as in many other educational systems around the world.Yet, it is unclear how ethics should be dealt with in school, and prior research and evaluations have found serious problems regarding ethics in education.The field of moral education lacks clear and widely accepted definitions of key concepts, and these ambiguities negatively impact both research and educational practice. This thesis draws a distinction between three approaches to ethics in school – the descriptive (...) ethics approach, the value transmission approach, and the inquiry ethics approach – and studies in what way (if at all) they are prescribed by the national curriculum for the Swedish compulsory school, how they relate to students’ moral reasoning about technology choices and online behaviour, and what pedagogical merits and disadvantages they have. Hopefully, this both contributes to reducing the ambiguities of the field, and to answering the question of how ethics should be dealt with in education. The descriptive ethics approach asserts that school should teach students empirical facts about ethics, such as what views and opinions people have. The value transmission approach holds that school should mediate some set of predefined values to the students and make sure the students come to accept these values.The inquiry ethics approach is the view that school should teach students to reason and think critically about ethics and to engage in ethical inquiry. The role of ethics in the curriculum has not been studied in light of the above distinction, in prior research,and such an investigation is undertaken here.The results suggest that ethics has a prominent, but complicated, role in the Swedish national curriculum. Although no explicit distinction is drawn or acknowledged in the curriculum, all three approaches are prescribed throughout the curriculum, albeit to different degrees. In the general section of the curriculum, the value transmission and inquiry ethics approaches are more extensively prescribed than the descriptive ethics approach. It was found that most of the syllabi contained explicit references to ethics, while some only contained implicit references to ethics, and two syllabi lacked references to ethics altogether. In the syllabi, the inquiry ethics approach is the most dominant, both in the sense of being present in the most syllabi, and in the sense of being more strongly prescribed in many of the syllabi where several approaches occur.The value transmission approach has the weakest role in the syllabi. In total, the inquiry ethics approach is the approach most strongly prescribed by the curriculum. But prior research has shown that inquiry ethics is very rarely implemented in the classroom. In this thesis, it is found that the inquiry ethics and the value transmission approaches are incompatible, given certain reasonable interpretations, which makes the finding that inquiry ethics is rarely implemented less surprising, since value transmission is practiced in schools. Some possible causes, and some consequences, of this is discussed. The students, in their moral reasoning about technology choices, reasoned in accordance with several classical normative theories – including consequentialism, deontological ethics and virtue ethics – and in doing so, they expressed reasoning that in the discussion is found to be in conflict with the values of the value foundation in the curriculum. These findings complement earlier findings, for example that students in their actions contradict the value foundation, by adding that such conflicts also exist in their reasoning. The existence of these conflicts is found to be problematic for a value transmission approach. Many of the students defended very restrictive views on disclosing personal information online, and prior research as well as the present data has shown that adults typically hold views that are very similar to these, concerning how they think that young people ought to act online. On the other hand, youths’ actual online behaviour, as reported in earlier studies, differs considerably from this. In line with this, the students also seemed to endorse a form of private morals view, according to which moral choices are simply up to one’s own taste, which would yield an escape exit from the restrictive views mentioned above, and permit any behaviour. In the discussion, it is argued that this is the result of an attempt at value transmission from the grown-up community, probably including teachers, which might seem to work, since the students claim to hold certain views, but which likely instead constitutes a false security, since these values are not actually accepted, but only paid lip service to, and the adults are therefore wrong in their belief that the students are protected by a certain set of values (that they think the students are upholding), since the students in fact do not uphold, and therefore do not act based upon, these values. This situation risks making the students more vulnerable than had no value transmission attempt been taken in the first place. Hence, the attempted value transmission runs the risk of counteracting its purpose of helping the students acquire a safe online behaviour. Throughout the moral reasoning mentioned above, extensive variations in the students’ reasoning were found, both interpersonally and intrapersonally, both in the decision method and in the rightness criterion dimensions, as well as in between the dimensions.The existence of such variations is a novel finding, and while possible applications in future research are discussed, it is also noted that this existence constitutes a reason to question the successfulness of both the value transmission and the inquiry ethics endeavours of the educational system. The results and discussions described above highlight the importance of investigating the merits of the different approaches. Several arguments that arise from the material of this thesis are presented, evaluated and discussed. The ability of each approach to fulfil some alleged key aims of ethics education is scrutinised; their abilities to educate for good citizenship, to educate for quality of life of the individual, and to facilitate better educational results in other subjects are all investigated, as well as the ability of each approach to help counteract the influence from online extremist propaganda aimed at young people and to promote safe online behaviour in general. It is concluded that the inquiry ethics approach has the strongest support from the material of this thesis. Some consequences for school practice are discussed, and it is concluded that changing the role of ethics in the curriculum would be beneficial, downplaying the role of value transmission and further increasing, and making more explicit and clear, the role of inquiry ethics. It is also shown that there are strong reasons for the inclusion of a new subject in the Swedish compulsory education with special focus on ethics. 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In this article, cluster analysis is used to explore the conflicting results reported when the Defining Issues Test is used to explain moral reasoning ability in business situations. Using a convenience sample, gender, age, work experience, and ethics training were examined to determine their impact on the level of moral reasoning ability as measured by the Defining Issues Test. Using the whole sample, a significant difference was found for average P scores reported for males and females, but no significant differences (...) were found based on age, work experience, and ethics training. However, the sample fell into distinct clusters that identified distinct male and female groupings. While females naturally fell into two distinct high- and low-moral reasoning ability clusters, male clusters were dominated more by work experience and ethics training. Clearly there are other factors mitigating the level of moral reasoning ability for males which require further exploration. The findings suggest that while the P score provides an initial point of comparison, the real benefit to the test is in exploring what is different for males and females in terms of training needs, and the impact of work experience on the moral reasoning ability, and most importantly, how to make ethics training enticing. Recommendations for future research are also discussed. (shrink)

This article describes the development of a computerized version of a measure of ethical sensitivity to racial and gender intolerance, the Racial Ethical Sensitivity Test. The REST was based on James Rest's 4-component model of moral development and the professional codes of ethics from school-based professions. The new version, Racial and Ethical Sensitivity Test-Compact Disk, consists of 5 videotaped scenarios followed by an interactive "interview" presented on compact discs. Data from a study with 58 students provides initial validation of the (...) REST-CD. Ethical sensitivity to racial and gender intolerance in schools, as measured by the REST-CD, was moderately related to attitudes toward racial and gender equity issues in society as measured by the Quick Discrimination Index. The results provide evidence for both interrater and internal reliability of the REST-CD scores. This study also tests the hypothesized relationship between REST-CD scores and previous multicultural and ethics course work. Students with multicultural and ethics course experience have scored significantly higher on the REST-CD than students without course work. The paper-and-pencil tests are not significantly related to previous ethics/multicultural course work. In this article, we discuss the implications of the results and directions for future research. (shrink)

In view of the fact that culture-inclusive psychology has been eluded or relatively ignored by mainstream psychology, the movement of indigenous psychology is destined to develop a new model of man that incorporates both causal psychology and intentional psychology as suggested by Vygotsky . Following the principle of cultural psychology: “one mind, many mentalities” , the Mandala Model of Self and Face and Favor Model were constructed to represent the universal mechanisms of self and social interaction that can be applied (...) to any culture; both models can be used as conceptual frameworks for analyzing mentalities of people in any given culture. Taking research works from Foundations of Chinese Psychology: Confucian Social Relation as exemplars , this article illustrates how to construct culture-inclusive theories of Confucianism by multiple philosophical paradigms. The mechanism of culture-inclusive theory can be applied to explain qualitative research findings on lifeworld events of people in a particular society. It can also be utilized to predict results of quantitative research conducted to verify theoretical propositions in the scientific microworld by empirical methods. (shrink)

This article is an attempt to develop a measure of ethical sensitivity to racial and gender intolerance that occurs in schools. Acts of intolerance that indicate ethically insensitive behaviors in American schools were identified and tied to existing professional ethical codes developed by school-based professional organizations. The Racial Ethical Sensitivity Test consists of 5 scenarios that portray acts of racial intolerance and ethical insensitivity. Participants viewed 2 videotaped scenarios and then responded to a semistructured interview protocol adapted from Bebeau and (...) Rest. After a 2-week interval, this procedure was repeated. Stability of the REST across time was determined by using the overall test-retest coefficient. Internal as well as interrater consistency was also calculated for each scenario. Overall findings indicate promise for the REST as a reliable measure to assess racial and ethnic sensitivity. (shrink)

Why is it that some business managers appear to behave differently in private and at work? How, if at all, are the decisions managers make affected by the nature of their organisations? What impact do organisational values have on the moral autonomy of managers? A research project into these questions is now under way in three disparate Australian business firms and this paper sets out the premise underlying it. For purposes of research the general premise is that the moral character (...) of a business influences the moral judgements and actions of its members. More specifically, it is suggested that the economic paradigm renders a business organisation amoral rather than moral or immoral, and as a result moral responsibility comes to be assigned to individual members. However, the socio-cultural nature of such firms interferes with the ability of managers to exercise moral autonomy. Governed as it is by the market or laws of economics, the amoral organisation is likely to transform its members into individuals without moral standards. (shrink)

Recent interest in emotion as the basis for moral development began with work involving individuals with psychopathic tendencies, and a recent paper with this population has allowed fresh insights (Glenn, Iyer, Graham, Koleva, & Haidt, 2009). Two main conclusions suggested by this paper are: (i) that systems involved in different forms of morality can be differentiated; and (ii) that systems involved in justice reasoning likely include amygdala and/or ventromedial prefrontal cortex, even if the specifics of their functional contribution to justice (...) development remain unidentified. (shrink)

The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of "moral intensity", 366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of ethics. Following a review of the literature, we discuss the development of the model. (...) We then illustrate how the model can be used to rank-order three well-known ethical reasoning cases in terms of the magnitude of consequences. The work concludes with implications for theory, practice, and future research. Specifically we discuss how this work extends the previous work by Collins regarding the nature harm variable. We also discuss the contribution this work makes in the development of ethical scenarios used to test hypotheses in the field of business ethics. Finally, we discuss how the model can be used for after-action review, contribute to organizational learning, train employees in ethical reasoning, and aid in the design and development of decision support systems that support ethical reasoning. (shrink)

We critique a series of recent papers in which Reidenbach and Robin developed a multidimensional ethics scale. Our critique raises four problems for the scale. First, it is not clear what the scale measures. Second, the semantic differential items used in the scale seem problematic. Third, the scale omits several important ethical rationales. Finally, no caveats accompany the scale to alert managers about its proper and improper use.

Research has shown that men and women are similar in their capabilities and management competence; however, there appears to be a glass ceiling which poses invisible barriers to their promotion to management positions. One explanation for the existence of these barriers lies in stereotyped, biased attitudes toward women in executive positions. This study supports earlier findings that attitudes of men toward women in executive positions are generally negative, while the attitudes of women are generally positive. Additionally, we found that an (...) individual's level of cognitive moral development correlates significantly with attitudes toward women executives. Limitations of the present study and implications for ethics and diversity training in organizations are discussed. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

This study investigated the relationships among oppositional defiant attitudes, moral reasoning, moral value evaluation and self-reported delinquent behaviour in adolescents (N = 351, MAGE = 13.8 years, SDAGE = 1.1). Of particular interest were the moderating effects of age, educational environment and gender on the relationship between moral reasoning and delinquency. The results indicate that oppositional defiance was a strong positive correlate of delinquent behaviour, particularly in late adolescence. Furthermore, moral reasoning was modestly and negatively related to delinquency, but only (...) for males. No moderating effects for educational environment were observed. Moreover, moral value evaluation was uncorrelated with delinquent behaviour when controlling for other sociomoral processes. These findings invite further research on the relationship between attitudes and behaviour, with respect to causal links and practical applications within behavioural interventions. (shrink)

This paper reviews Kohlberg''s (1969) theory of cognitive moral development, highlighting moral reasoning research relevant to the business ethics domain. Implications for future business ethics research, higher education and training, and the management of ethical/unethical behavior are discussed.

This contribution is a critical and constructive engage ment with discourse ethics. First, it clarifies why discourse ethics has difficulties with the grounding and application of moral norms. Second, it turns to a positive appropriation of the formal and proce dural aspects of discourse ethics. The goal is the elaboration of an ethics that is able to incorporate the material aspects of goods and the formal dimension of ethical validity and consensuability. Every morality is the formal application of some substantive (...) good. Every ethical perspective demands its evaluation in terms of its uni versability. In order to achieve this mediation, it is suggested that we must incorporate not only the historical dimension of moral systems, but also the role of critical consciousness and the negativity embod ied by those who are victims of the existing consensus. The essay con cludes with six points that need to be considered when formulating a material ethics that is universalizable and, most importantly, that can address the massive poverty and dehumanization of those excluded from the present community of communication. Key Words: application • consensual • corporeality • discourse ethics • formal • grounding • intersubjective • Kantian • liberation • ethics • material • phronesis • procedural • validity. (shrink)

We investigated associations between moral reasoning and epistemological beliefs in an accounting context using the sample of 140 senior accounting students from a public university in Midwestern U. S. We found no significant correlations between accounting students' principled reasoning about Thome's ethical dilemmas and their beliefs about knowledge measured by administering Schommer epistemological questionnaire. We conducted post-hoc power analysis and present the evidence that the lack of associations should not be attributed to the lack of power. Overall, our results suggest (...) that reflective thinking and moral reasoning represent separate dimensions of cognitive process which develop at a different pace. Thus, a stand-alone course of ethics in accounting education is warranted since higher moral reasoning does not automatically follow from extended technical education and improved critical thinking skills. (shrink)

This article, Piaget’s theory of moral development in play behaviour is critically reviewed and framed within the philosophical debate on morality. On this basis, an alternative socio-cognitive model for describing normative evolution in play development is proposed. Special attention is paid to the transition from children’s play to adult games, for the purpose of demonstrating that some relevant features of morality stagnate, rather than progress, during such transition. Finally, some speculations are offered on the connection between moral involution in play (...) and ethical behaviour in life, with reference to contemporary Western societies. (shrink)

This paper takes a critical look at the empirical studies assessing the effectiveness of teaching courses in business and society and business ethics. It is generally found that students' ethical awareness or reasoning skills improve after taking the courses, yet this improvement appears to be short-lived. The generalizability of these findings is limited due to the lack of extensive empirical research and the inconsistencies in research design, empirical measures, and statistical analysis across studies. Thus, recommendations are presented and discussed for (...) improving the generalizability and sophistication of future research efforts in this area. (shrink)

The purpose of the present study was to provide new knowledge on the relation between emotions and morality by investigating the relation between discrete emotions and moral content judgment in sports. The participants were 363 athletes (179 male, 184 female) who were involved in competitive sport at the time of data collection. Their age ranged from 18 to 23 years (M = 20.01, SD = 1.38). All participants were undergraduate sport-science students at a Greek university and were involved in several (...) sports. The subjects filled in two questionnaires: Moral Content Judgment in Sport Questionnaire and Sport Emotion Questionnaire. The results supported a rather vague relationship between discrete emotions and moral content judgment. (shrink)

This article examines how business students route themselves through the process of cognitive moral development (CMD) to arrive at a more autonomous level of CMD when there is an impetus to do so. In this study, two groups were given Rest’s Defining Issues Test; half the test 1 week and half three weeks later. In between, one group viewed a film of Milgram’s obedience study as a stimulus towards a more autonomous level of CMD. The results of the analysis indicate (...) that viewing the Milgram study produced a positive response regarding subjects’ level of autonomous CMD. However, the response was not uniform across the subject pool. Females showed a greater consistent significant positive response to viewing Milgram while male subjects varied their response contingent upon their functional area of study. While subjects’ functional area of study alone made little difference in the results, when taken in conjunction with gender, significant differences were found between groups. Thus, researchers should take care when investigating differences between subjects’ area of study since gender differences may be present even within an apparently homogenous population-like business students. (shrink)

This study begins with the question of whether the press is conveying messages that help readers in their moral development. Using a Kohlbergian model, this study explores the question by analyzing the moral language in columns and letters to the editor from three Oregon newspapers. The study's content analysis reveals that most arguments presented in the opinion section of the three papers are done so at either Kohlberg's preconventional or conventional levels.

This paper presents the results of an empirical study of attitudes towards ethical questions in business life among managing directors. They study covers more than 240 Swedish firms of all sizes, from different lines of business, and it is based on a solid theoretical framework. It should be seen as a part of the author''s effort to develop a model explaining ethical organizational behaviour. Among the most important conclusions of the study is the concept of corporate moral view. It seems (...) possible to distinguish between the humanitarian morality versus the organizational morality, depending on who''s interests the decision maker prefers to take in a moral dilemma. (shrink)

This study extends the examination of moral content in the media by exploring moral messages in television programming and viewer characteristics predictive of the ability to perceive such messages. Generalisability analyses confirmed the reliability of the Media’s Moral Messages (MMM) rating form for analysing programme content and the existence of 10 moral themes prevalent in television media. Standard regression analyses yielded evidence indicating viewers’ moral expertise, as measured by the Defining Issues Test (DIT), familiarity with the programme and level of (...) education predicted their ability to perceive moral messages in a television drama popular in the USA at the time of data collection. Identification of patterns in moral content represented in television programming, as well as knowledge of how viewer characteristics relate to their ability to perceive such content, can provide parents and educators with a means for better comprehending messages regarding human interaction to which they or their children are exposed. (shrink)

This thesis focuses on the evolution of human social norm psychology. More precisely, I want to show how the emergence of our distinctive capacity to follow social norms and make social normative judgments is connected to the lineage explanation of our capacity to form shared intentions, and how such capacity is related to a diverse cluster of prototypical moral judgments. I argue that in explaining the evolution of this form of normative cognition we also require an understanding of the developmental (...) trajectory of this capacity. For this purpose, the thesis is organized as follow. In the first chapter, I make some methodological remarks and provide the general overview and plan for the dissertation. In the second chapter, I explain what my explanatory target is and why it matters. On the view I am defending, shared intentional psychology gives rise to a special form of psychology that enables us to engage in social normative thinking. These norms are represented as shared intentional states. Moral psychology, in contrast, is more diverse. For moral judgments define a quite heterogeneous class of mental states—although some moral judgments may involve the representation and execution of norms, certainly not all of them do. I show that although much of our distinctive social norm psychology can be explained within the framework of shared intentionality, moral judgments cannot be unified in the same way. In the third chapter, I provide the baseline of social-cognitive capacities that serve as starting point for my lineage explanation. I argue that hominin social cognition was for a very long period of our evolutionary history essentially a matter of low-level cognitive and motivational processes. On this picture, bottom-up affective processes regulated the social lives of early hominins without requiring any special top-down mechanism of normative thinking such as a capacity for understanding and representing social norms. In the fourth chapter, I argue that human-like social norm psychology evolved as a result of the selective pressures that gave rise to shared intentionality, especially the demands that came from collective hunting. Yet collective hunting was not the whole story of the evolution of shared intentionality, for our capacity to form shared intentional mental states emerged from the interplay between the selective pressures that led to cooperative breeding in humans as well as organized, goal-oriented, collective hunting. Thus, I propose an evo-devo account of shared intentionality and its normative dimension since I argue that explaining the evolution of this particular form of normative thinking crucially depends on information about the developmental trajectory of this capacity. Finally, in the fifth chapter, I focus on how social norms are acquired and how the way we learn them gives rise to some prototypical cluster of moral judgments. Thus, this chapter returns to some of themes and arguments of the first chapter by explaining how the distinction between moral judgments and nonmoral judgments can be culturally transmitted. (shrink)

Recent research on young children's morality has stressed the autonomous and internal nature of children's moral motivation. However, this research has mostly focused on implicit moral motives, whereas children's explicit motives have not been investigated directly. This study examined children’s explicit motives for why they want to engage in prosocial actions and avoid antisocial behavior. A total of 195 children aged 4 to 12 years were interviewed about their motives for everyday prosocial-moral actions, as well as reported on their relationship (...) with their parents. Children's explicit motives to abstain from antisocial behavior were found to be more external and less other-oriented than their motives for prosocial action. Motives that reflected higher levels of internal motivation became more frequent with age. Moreover, positive parent-child relationships predicted more other-oriented motives and greater explication of moral motives. Overall, the study provides evidence that children’s explicit moral motivation is far more heterogeneous than prominent theories of moral development (past and present) suggest. (shrink)

Following a brief consideration of two contrasting purposes for teaching the medical humanities, a description is given of a film discussion elective course. In contrast to the usual teaching of medical ethics which is primarily a cognitive activity emphasizing the development of a code of principles such as justice, autonomy, and beneficence, the film discussion elective was primarily an affective activity emphasizing the development of an ethical ideal of caring, relatedness, and sensitivity to others. The pass/fail elective, offered for one (...) credit each quarter for two quarters, met once a week for one hour for twenty-four weeks. Each week a film was shown followed by a group discussion. A wide variety of social issues were covered. The objective of the course was to increase the ethical sensitivity of the medical students through promotion of introspection and reflection on social issues. A brief discussion is given of the importance and appropriateness of using film to promote the affective focus of medicine on the relief of suffering. Examples are given of how the course achieved its objective. A detailed description of the resource materials is provided. (shrink)

This paper presents three studies exploring the relationship between emotional responses to classic cognitive developmental moral dilemmas and moral reasoning indices as measured by the Defining Issues Test (DIT). Each study indicated that certain moral dilemmas elicit varying levels of anger and sadness as compared to a neutral baseline. In each study, decreased moral reasoning was observed in those instances where reports in both sadness and anger were high following a dilemma. This did not occur, however, in those instances where (...) only sadness or anger was high following a dilemma. Affective inductions prior to taking the DIT (study 3) did not impact trends beyond that found for individual moral dilemmas in studies 1 and 2. Although certain dilemmas elicited affective states that temporarily influenced reasoning, in general participants? reasoning levels stayed consistent across dilemmas. Results are discussed in terms of the role of affect on the moral judgment process. (shrink)