Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest's 1986 model. Jones claimed that moral intensity, which is "the extent of issue-related moral imperative in a situation", consists of six characteristics: magnitude of consequences, social consensus, probability of effect, temporal immediacy, proximity, and concentration of effect. This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized by a 12-item (...) Perceived Moral Intensity Scale adapted from the work of Sing-hapakdi et al. [1996, Journal of Business Research, 36, 245-255] and Frey [2000, Journal of Business Ethics, 26, 181-195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC, PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones. (shrink)

The literature acknowledges a distinction between immoral, amoral and moral management. This paper makes a case for the employee (at any level) as a moral agent, even though the paper begins by highlighting a body of evidence which suggests that individual moral agency is sacrificed at work and is compromised in deference to other pressures. This leads to a discussion about the notion of discretion and an examination of a separate, contrary body of literature which indicates that some individuals in (...) corporations may use their discretion to behave in a socially entrepreneurial manner. My underlying assumption is that CSR isn’t solely driven by economics and that it may also be championed as a result of a personal morality, inspired by employees’ own socially oriented personal values. A conceptual framework is put forward and it is suggested that individuals may be categorized as Active or Frustrated Corporate Social Entrepreneurs; Conformists or Apathetics, distinguished by their individualistic or collectivist personal values. In a discussion of the nature of values, this paper highlights how values may act as drivers of our behavior and pays particular attention to the values of the entrepreneur, thereby linking the existing debate on moral agency with the field of corporate social responsibility. (shrink)

The term value may be defined as a principle or ideal of intrinsic worth or desirability. Values and attitudes relate a property of an external object (intrinsic worth) with an internal process (feeling). People impute worth or value onto objects, principles or ideals. The values are preferences, criteria or choices of personal or group conduct. They are general principles that guide an individual's decisions. These principles have an inherent organization and a rational basis to impart worth to objects and other (...) individuals. As society and culture are not static, there can be many changes in a society in the course of a decade. Changes in societal values are usually gradual when viewed from a distance, and are at both individual and group levels. Individuals have values which they express both in terms of stated beliefs and actions. The present article is an attempt to understand the impact of profession, represented by teachers of higher education and medical doctors, and dietary habits, categorized as vegetarians and non–vegetarians, on the perception of existing values and expectation of ought to be values in the society. (shrink)

Although Fair Trade has recently experienced rapid growth around the world, there is lack of consumer research that investigates what determines consumers' loyalty toward Fair Trade brands. In this research, we investigate how ethical consumption values (ECV) and two mediating variables, Fair Trade product beliefs (FTPB) and Fair Trade corporate evaluation, (FTCE) determine Fair Trade brand loyalty (FTBL). On the basis of two empirical studies that use samples from the U.S. and Korea, we provide evidence demonstrating that the manner in (...) which ECV influence FTBL differs in the U.S. and Korea. In the U.S., ECV determine FTBL only indirectly via FTPB, whereas in Korea they determine FTBL directly as well as indirectly via FTCE. We discuss theoretical and managerial implications of these findings. (shrink)

This study provides an additional partial test of the Hunt-Vitell theory [1986, Journal of Macro-marketing, 8, 5-16; 1993, 'The General Theory of Marketing Ethics: A Retrospective and Revision', in N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing (Irwin Inc., Homewood), pp. 775-784], within the consumer ethics context. Using structural equation modeling, the relationships among an individual's personal values (conceptualized by the typology of Schwartz [1992, 'Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests (...) in 20 Countries', in M. P. Zanna (ed.), Advances in Experimental Social Psychology (Vol. 25, Academic Press, Orlando), pp. 1--65] ethical ideology and ethical beliefs are investigated. The validity of the model is assessed in a two-step procedure. First, a measurement model of constructs is tested for key validity dimensions. Next, the hypothesized causal relationships are examined in several path models, comparing no mediation, partial and complete mediation of ethical ideology. The empirical results indicate that individual differences in value priorities (resultant conservation and resultant self-enhancement) directly and indirectly (through idealism) influence the judgment of ethically questionable consumer practices. These findings may significantly contribute to the theoretical understanding of ethical decision-making. (shrink)

This research paper explores the enduring relevance of Socratic philosophy and its applicability to the challenges faced by the young generation in today's complex and rapidly evolving society. Drawing upon the timeless wisdom of Socrates, this study aims to provide actionable advice for young individuals navigating the complexities of modern life. By examining key Socratic principles such as critical thinking, self-examination, and the pursuit of virtue, this paper offers a framework for personal growth, ethical decision-making, and the cultivation of a (...) meaningful and purposeful life. (shrink)

The aim of this study is to investigate the effects of personal values on auditor's ethical decisionmaking in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach (...) value survey, and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions. (shrink)

This article examines popular representations of accountants' ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession's ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to (...) ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency values. (shrink)

This study explored the influence of personal values on destructive leader behavior. Student participants completed a managerial assessment center that presented them with ambiguous leadership decisions and problems. Destructive behavior was defined as harming organizational members or striving for short-term gains over long-term organizational goals. Results revealed that individuals with self-enhancement values were more destructive than individuals with self-transcendence values were, with the core values of power (self-enhancement) and universalism (self-transcendence) being most influential. Results also showed that individuals defined and (...) structured leadership problems in a manner that reflected their value systems, which in turn affected the problem solutions they generated. (shrink)

Most analyses of whistleblowing are concerned with the whistleblower as an actor or with the act of whistleblowing itself. However, as soon as the whistleblower enters the public arena, a social dynamic emerges of interdependent actors with different responsibilities and different interests.Such a dynamic demands a more comprehensive approach in which the motives of the different actors in the public debate are taken into account.This approach is developed here using an exemplary case of whistleblowing that took place in a Dutch (...) research institute.The intensive media attention damaged both the institute and the whistleblower.In retrospect this could have been avoided.In our analysis we give extra attention to the motives involved and to the inevitability of media logic.In order to avoid unnecessary damage we recommend guidelines to the three basic actors:the whistleblower, the organization and the media. (shrink)

Background: Ambulance professionals often address conflicts between ethical values. As individuals’ values represent basic convictions of what is right or good and motivate behaviour, research is needed to understand their value profiles. Objectives: To translate and adapt the Managerial Values Profile to Spanish and Swedish, and measure the presence of utilitarianism, moral rights and/or social justice in ambulance professionals’ value profiles in Spain and Sweden. Methods: The instrument was translated and culturally adapted. A content validity index was calculated. Pilot tests (...) were carried out with 46 participants. Ethical considerations: This study conforms to the ethical principles for research involving human subjects and adheres to national laws and regulations concerning informed consent and confidentiality. Findings: Spanish professionals favoured justice and Swedish professionals’ rights in their ambulance organizations. Both countries favoured utilitarianism least. Gender differences across countries showed that males favoured rights. Spanish female professionals favoured justice most strongly of all. Discussion: Swedes favour rights while Spaniards favour justice. Both contexts scored low on utilitarianism focusing on total population effect, preferring the opposite, individualized approach of the rights and justice perspectives. Organizational investment in a utilitarian perspective might jeopardize ambulance professionals’ moral right to make individual assessments based on the needs of the patient at hand. Utilitarianism and a caring ethos appear as stark opposites. However, a caring ethos in its turn might well involve unreasonable demands on the individual carer’s professional role. Since both the justice and rights perspectives portrayed in the survey mainly concern relationship to the organization and peers within the organization, this relationship might at worst be given priority over the equal treatment and moral rights of the patient. Conclusion: A balanced view on ethical perspectives is needed to make professionals observant and ready to act optimally – especially if these perspectives are used in patient care. Research is needed to clarify how justice and rights are prioritized by ambulance services and whether or not these organization-related values are also implemented in patient care. (shrink)

Efforts to promote ethical behaviour in business and academic contexts have raised awareness of the need for an ethical orientation in business students. This study examines the similarities and differences between the personal values of Iranian and Australian business students and their attitudes to cheating behaviour in universities and unethical practices in business settings. Exploratory factory analysis provided support for three distinct ethics factors—serious academic ethical misconduct, minor academic ethical misconduct, and business ethical misconduct. Results reveal statistically significant differences between (...) the two cultural groups for ethical (altruism/universalism) values, and for attitudes to serious academic misconduct. No differences were found between the two groups for attitudes to minor academic unethical practices or unethical business practices. Gender influenced responses where females were found to indicate higher levels of unacceptability of unethical practices in academic and business settings than males. This pilot study highlights the need for higher education institutions to develop and enforce policies and practices to publicise, encourage and reinforce higher awareness of the need for adhering to ethical behaviour in university studies as a necessary component of training business professionals. (shrink)

In this paper we theorize that cognitive ethical orientations play an influential role in the beliefs of consumers when faced with different ranges of moral dilemmas. We examine this proposition in transitional Eastern Europe and results from a sample of 210 Romanian consumers suggest that Romanians are faced with a moral situation where low levels of Machiavellianism and high levels of idealism appear to relate to a higher ethical concern about passively benefiting at the expense of others.

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

Ethical maturity is a great concern to all educators, firms, and investors across the globe. This research surveyed 448 citizens, managers and employees in Iran to measure their Personal Business Ethics Scores (PBES) to see if age, education, management experience, and government work experience make a difference in making more ethical decisions. This study contributes to the theory of moral development across the Iranian culture as it is the first known study using this method. The results suggest that education and (...) more years of government work experience make a difference in the moral maturity of respondents. This study confirms that the ethical maturity of respondents is enhanced either through the authoritarian regime or socialization with Islamic values. Kohlberg’s moral development theory regarding ethical maturity is partially supported since those with more years of experience in government and more formal education have higher business ethics scores. Implications are discussed. (shrink)

This study examines business students’ individual values and their perception of their university’s values and the relationship between these values and affective organisational commitment. Findings indicate that both groups of business students rated their personal values as consistent with the rankings of the major pan—cultural values with strong ethical orientation and self—development and learning values. In both educational institutions organisational vision values and individual conservatism values predicted affective commitment. Findings also indicate statistically significant differences between the students’ personal values and (...) their perception of their university’s values, suggesting a degree of lack of P—O fit between the students’ values and their university’s values. (shrink)

In this theoretical paper, motives for CSR are considered. An underlying assumption is that the commercial imperative is not the sole driver of CSR decision-making in private sector companies, but that the formal adoption and implementation of CSR by corporations could be associated with the changing personal values of individual managers. These values may find expression through the opportunity to exercise discretion, which may arise in various ways. It is suggested that in so far as CSR initiatives represent individuals' values, (...) so the responsibility in evidence is less obviously corporate. Our emphasis on personal initiative is intended to counter a tendency to view the corporation as the agent, and may serve to remind us that individuals can, indeed, make a difference. (shrink)

This article explores the influence that an organisation's corporate values have on employees' behaviour and values both within and outside the work environment. In particular, it focuses on the impact of these values on the personal buying behaviour of employees. The empirical research was undertaken within a case study organisation that produces wine in Spain and involved interviews with senior management, an analysis of company documentation, as well as group discussions with employees supported by an employee survey. The article argues (...) that an organisation's corporate values influence not only its employees' behaviour within the work environment, but also impacts on their global values system outside of the work environment. In particular, this was evident within the employees' buying behaviour practices in relation to supplier loyalty and environmental concern. This has implications for business ethics as an organisation's value system may go beyond the purely business context. Organisations need to be aware of their impact on employees' behaviour outside of the work environment; this is particularly the case for multinational companies working across many cultures. (shrink)

The authors propose a framework to integrate virtue ethics into marketing theory and apply it to the development of marketing strategies. Virtue ethics, a philosophy that focuses on an individual's moral character, has received limited attention from marketing scholars and researchers. The authors argue that without consideration of virtue ethics a comprehensive analysis of the ethical character of marketing decision makers and their strategies cannot be achieved. They provide an overview of virtue ethics supplemented by a case study of The (...) Body Shop, International to demonstrate how evaluation of the ethics of corporate executives and their marketing strategies is completed by virtue ethics. (shrink)

The purpose of this study is to investigate the effect of interpersonal influence on personal software piracy, also known as softlifting. A laboratory experiment with 54 subjects was conducted, in which each subject was told to participate in a software quality evaluation exercise. However, a ploy was carried out to measure the subjects intention in software piracy under different levels of group pressure and financial gains. The results are interesting. On the intention of softlifting, both group pressure and financial gains (...) are significant determinants. The interaction of group pressure and financial gains is also significant: when group pressure is toward pirating software, financial gains is not a relevant factor; whereas when group pressure is toward purchasing, financial gains becomes a dominant factor in softlifting intention. A further survey (with 216 college students from two public universities in Taiwan) designed to investigate the relationship between consumer susceptibility to interpersonal influence (Bearden et al., 1989) and softlifting intention/behavior. A path analysis demonstrated that normative influence was related to softlifting intention, yet information influence effect was marginal. The effect of normative influence on softlifting behavior was mainly mediated by softlifting intention. Implications are also discussed. (shrink)

In a globalizing world, cross-national differences in values and business culture and understanding these differences become increasingly central to a range of organizational issues and ethical questions. However, various concerns have been raised about extant empirical research on cross-national dissimilarities in the cultural values of managers and the development of a unified business culture. This paper seeks to address three such concerns with the literature on convergence versus divergence of cultural values. It develops an empirical approach to the study of (...) changing business cultures that revolves around birth cohorts and intergenerational values shifts and aims to advance empirical knowledge of the dynamics of cross-national differences in the cultural values of managers. We use time-series data covering 68,708 managers and are able to consider a sample of 32 countries that represent more than half of the cultural clusters recognized in the literature. Results reveal diverse shifts in managerial values across birth cohorts with cross-national dissimilarities waning for some basic cultural dimensions, remaining stable for other dimensions, and becoming more pronounced for other dimensions still. Moving beyond the standard convergence/divergence taxonomy, we conclude that a full-fledged convergence–stability–divarication perspective provides the best basis for thinking about the subtle ways in which business cultures are changing. (shrink)

This paper investigates why some companies give to charity and others do not. The study uncovers a strong relationship between the personal attitudes of the charitable decision maker and the firm's giving behavior. This relationship indicates that the human element of personal attitudes may interact and play a very important role in a firm's decision to become involved with philanthropic activities. The study also shows that firms who have a history of giving to charity cite altruistic motives for their behavior. (...) On the other hand, firms that do not give to charity tend to use business reasons to explain their non-involvement. (shrink)

Most analyses of whistleblowing are concerned with the whistleblower as an actor or with the act of whistleblowing itself. However, as soon as the whistleblower enters the public arena, a social dynamic emerges of interdependent actors with different responsibilities and different interests.Such a dynamic demands a more comprehensive approach in which the motives of the different actors in the public debate are taken into account.This approach is developed here using an exemplary case of whistleblowing that took place in a Dutch (...) research institute.The intensive media attention damaged both the institute and the whistleblower.In retrospect this could have been avoided.In our analysis we give extra attention to the motives involved and to the inevitability of media logic.In order to avoid unnecessary damage we recommend guidelines to the three basic actors:the whistleblower, the organization and the media. (shrink)

In this article, we explore ethical perceptions of three product packaging issues as viewed by packaging professionals, brand managers, and ethically-interested consumers. We examine, differences between business practitioners and consumers with respect to ethical sensitivity, perceived consequences of business practices, and perceived industry norms. Additionally, we explore the prevalence of two types of values, pragmatic and moral, to determine if the use of these value-types differs among the three groups. We find that business practitioners exhibit less ethical sensitivity. Businesspeople also (...) feel that the likelihood and severity of negative consequences resulting from a packaging practice is lower than do ethically-interested consumers. Finally, business practitioners do not differ from consumers with respect to moral values. (shrink)