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  1. ‘Margin Call’: Using Film to Explore Behavioural Aspects of the Financial Crisis.Andrea Werner - 2014 - Journal of Business Ethics 122 (4):643-654.
    The aim of this article is to show how the critically acclaimed and award winning film Margin Call may be used in business ethics teaching. Set in a fictional investment bank at the dawn of the financial crisis, the film zooms in on the motivations and decision-making of people who had much to lose from the crash of the hitherto very profitable mortgage-backed securities market. The film offers rich material for analysis of behaviours that contributed to the crisis. The article (...)
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  • Ethics training and businesspersons' perceptions of organizational ethics.Sean Valentine & Gary Fleischman - 2004 - Journal of Business Ethics 52 (4):381 - 390.
    Ethics training is commonly cited as a primary method for increasing employees ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...)
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  • A typology of situational factors: Impact on salesperson decision-making about ethical issues. [REVIEW]William T. Ross & Diana C. Robertson - 2003 - Journal of Business Ethics 46 (3):213 - 234.
    We explore two dimensions of situational factors expected to influence decision-making about ethical issues among sales representatives – universal vs. particular and direct vs. indirect. We argue that these distinctions are important theoretically, methodologically, and managerially. We test our hypotheses by means of a survey of 252 sales representatives. Our results confirm that considering universal and particular and direct and indirect situational factors contributes to our understanding of decision-making about ethical issues within a sales context, specifically willingness to engage in (...)
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  • Ethics Training and Businesspersons? Perceptions of Organizational Ethics.Sean Valentine & Gary Fleischman - 2004 - Journal of Business Ethics 52 (4):391-400.
    Ethics training is commonly cited as a primary method for increasing employees' ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees' perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...)
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  • Differences in Biases and Compensatory Strategies Across Discipline, Rank, and Gender Among University Academics.Vincent Giorgini, Carter Gibson, Jensen T. Mecca, Kelsey E. Medeiros, Michael D. Mumford, Shane Connelly & Lynn D. Devenport - 2015 - Science and Engineering Ethics 21 (6):1551-1579.
    The study of ethical behavior and ethical decision making is of increasing importance in many fields, and there is a growing literature addressing the issue. However, research examining differences in ethical decision making across fields and levels of experience is limited. In the present study, biases that undermine ethical decision making and compensatory strategies that may aid ethical decision making were identified in a series of interviews with 63 faculty members across six academic fields and three levels of rank as (...)
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  • Individual, social and organizational sources of sharing and variation in the ethical reasoning of managers.Neil A. Granitz - 2003 - Journal of Business Ethics 42 (2):101 - 124.
    A growth in consumer and media ethical consciousness has resulted in the need for organizations to ensure that members understand, share and project an approved and unified set of ethics. Thus understanding which variables are related to sharing and variation of ethical reasoning and moral intent, and the relative strength of these variables is critical. While past research has examined individual (attitudes, values, etc.), social (peers, significant others, etc.) and organizational (codes of conduct, senior management, etc.) variables, it has focused (...)
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  • Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  • Managers’ Moral Decision-Making Patterns Over Time: A Multidimensional Approach.Johanna Kujala, Anna-Maija Lämsä & Katriina Penttilä - 2011 - Journal of Business Ethics 100 (2):191-207.
    Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers’ moral decision-making patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism, utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on (...)
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  • Conflicts of Interest in Financial Intermediation.Guido Palazzo & Lena Rethel - 2008 - Journal of Business Ethics 81 (1):193-207.
    The last years have seen a surge of scandals in financial intermediation. This article argues that the agency structure inherent to most forms of financial intermediation gives rise to conflicts of interest. Though this does not excuse scandalous behavior it points out market imperfections. There are four types of conflicts of interest: personal-individual, personal-organizational, impersonal-individual, and finally, impersonal-organizational conflicts. Analyzing recent scandals we find that all four types of conflicts of interest prevail in financial intermediation.
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  • Corporate Social Strategy: Competing Views from Two Theories of the Firm.Frances Bowen - 2007 - Journal of Business Ethics 75 (1):97-113.
    This paper compares two theories of the firm used to interpret firms’ corporate social strategies in order to derive new insights and questions in this research area. Researchers from many branches of strategic management agree that firms can strategically allocate resources in order to achieve both long-term social objectives and competitive advantage. However, despite some progress in investigating corporate social strategy, studies rely on fundamentally diverging theoretical approaches. This paper will identify, compare and begin to integrate two competing theories of (...)
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  • The Positive Ethical Organization: Enacting a Living Code of Ethics and Ethical Organizational Identity.Amy Klemm Verbos, Joseph A. Gerard, Paul R. Forshey, Charles S. Harding & Janice S. Miller - 2007 - Journal of Business Ethics 76 (1):17-33.
    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 (...)
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  • (2 other versions)Ethical perceptions of business students in a New Zealand university: do gender, age and work experience matter?Gabriel Eweje & Margaret Brunton - 2009 - Business Ethics: A European Review 19 (1):95-111.
    Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re‐visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...)
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  • The Dark Side of Buyer Power: Supplier Exploitation and the Role of Ethical Climates.Martin C. Schleper, Constantin Blome & David A. Wuttke - 2017 - Journal of Business Ethics 140 (1):97-114.
    Media increasingly accuse firms of exploiting suppliers, and these allegations often result in lurid headlines that threaten the reputations and therefore business successes of these firms. Neither has the phenomenon of supplier exploitation been investigated from a rigorous, ethical standpoint, nor have answers been provided regarding why some firms pursue exploitative approaches. By systemically contrasting economic liberalism and just prices as two divergent perspectives on supplier exploitation, we introduce a distinction of common business practice and unethical supplier exploitation. Since supplier (...)
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  • A Two-Component Compliance and Ethics Program Model: An Empirical Application to Chilean Corporations. [REVIEW]Nicolas S. Majluf & Carolina M. Navarrete - 2011 - Journal of Business Ethics 100 (4):567 - 579.
    The rise of ethical scandals in the business world urged corporations to allocate time and resources to emphasize the ethical behavior of their managers and employees. The Model of Ethical Behavior in this article has three main assumptions: (1) the institutionalization of a Compliance and Ethics Program Model is done in terms of just two components: one Explicit and the other Implicit, (2) both components have a significant and direct influence over the ethical behavior of employees, which is represented in (...)
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  • Performance Pressure and Employee Expediency: The Role of Moral Decoupling.Julie N. Y. Zhu, Long W. Lam, Yan Liu & Ning Jiang - 2023 - Journal of Business Ethics 186 (2):465-478.
    Although performance pressure has desirable consequences, there is evidence that it can produce unintended outcomes as employees tend to engage in dysfunctional and unethical behaviors to meet performance goals. Thus, the process through which employees think and behave unethically under performance pressure deserves more research attention. This study goes beyond the stress-appraisal perspective and investigates whether and when performance pressure influences individual work mindsets and behaviors from a moral reasoning perspective. Specifically, we contend that performance pressure is related to employee (...)
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  • Self-Selection Bias in Business Ethics Research.Harvey S. James - 2006 - Business Ethics Quarterly 16 (4):559-577.
    Abstract:Suppose we want to know whether the ethics of persons with one characteristic differ from the ethics of persons having another characteristic. Self-selection bias occurs if people have control over that characteristic. When there is self-selection bias, we cannot be sure observed differences in ethics are correlated with the characteristic or are the result of individual self-selection. Self-selection bias is germane to many important business ethics questions. In this paper I explain what self-selection bias is, how it relates to business (...)
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  • A Survey of Management Educators’ Perceptions of Unethical Faculty Behavior.Tao Gao, Philip Siegel, J. S. Johar & M. Joseph Sirgy - 2008 - Journal of Academic Ethics 6 (2):129-152.
    To help academic associations in management develop, refine, and implement a code of ethics, we conducted a survey of management educators’ perception of the ethicality of 142 specific behaviors in teaching, research, and service. The results of the survey could be used to inform ethics committees of these associations regarding the level of acceptability of such conduct. The potential value of our study for the Academy of Management or similar management associations lie in our (1) systematically involving the members in (...)
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  • Management Educators’ Expectations for Professional Ethics Development.Joseph A. Petrick & Robert F. Scherer - 2005 - Journal of Business Ethics 61 (4):301-314.
    Professional associations, like the Academy of Management, exist to foster and promote scholarship, exchange among faculty, and an environment conducive to member professional ethics development. However, this last purpose of such organizations has received the least amount of attention. Moreover, previous research has demonstrated that there are differences in perceived needs for professional ethics development between tenured and untenured faculty. In the current research 260 Academy of Management members were surveyed. The research identified differences between tenured and untenured management faculty (...)
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  • Actual and perceived sharing of ethical reasoning and moral intent among in-group and out-group members.Neil A. Granitz & James C. Ward - 2001 - Journal of Business Ethics 33 (4):299 - 322.
    Despite an extensive amount of research studying the influence of significant others on an individual's ethical behavior, researchers have not examined this variable in the context of organizational group boundaries. This study tests actual and perceptual sharing and variation in ethical reasoning and moral intent within and across functional groups in an organization. Integrating theory on ethical behavior, group dynamics, and culture, it is proposed that organizational structure affects cognitive structure. Departmental boundaries create stronger social ties within the group as (...)
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  • Does Ethical Reinforcement Pay? Evidence from the Canadian Mutual Fund Industry in the Post‐Financial Crisis Era.K. Smimou & Mohamed A. Ayadi - 2019 - Business and Society Review 124 (1):73-114.
    This study elucidates the link and effect of ethical reinforcement in the post‐financial crisis era by taking two congruent directions to demonstrate that ethical reinforcement can be accomplished by either a continuous ethical training or a meticulous code of business ethics—which members of the mutual fund industry claim they adhere to—as both have a positive effect on the funds’ performance, including sizeable gains to investors. Furthermore, evidence divulges that ethical reinforcement moderates the performance of ethical or socially responsible investments (SRI) (...)
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  • How Implicit Ethics Institutionalization Affects Ethical Selling Intention: The Case of Taiwan’s Life Insurance Salespeople.Lu-Ming Tseng - 2019 - Journal of Business Ethics 158 (3):727-742.
    This study examines the mediating role of felt accountability and cost–benefit consideration in the relationship between implicit ethics institutionalization and ethical selling intention. The research hypotheses are developed and tested with data collected using a scenario‐based questionnaire. The research design proposes two types of ethical dilemmas. In the first dilemma, the insurance salespeople are told that the dishonest selling behavior will lead to a profitable outcome. In the second dilemma, the insurance salespeople are informed that the honest selling behavior will (...)
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  • The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance.Sebastian Goebel & Barbara E. Weißenberger - 2017 - Journal of Business Ethics 141 (3):505-528.
    Due to the frequent occurrence of ethical transgressions and unethical employee behaviors, there has lately been an increasing interest in the ethical foundations of contemporary organizations. However, large-scale comprehensive analyses of organizational ethics are still comparatively limited. Our study contributes to both management control and business ethics literature by empirically examining potential antecedents as well as resulting effects of ethical work climates on organizational-level outcomes. Based on a cross-sectional survey among 295 large- and medium-sized companies, we find that more informal (...)
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  • A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):437-457.
    The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...)
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  • 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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  • How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation.Denton Collins, Gary Fleischman, Stacey Kaden & Juan Manuel Sanchez - 2018 - Journal of Business Ethics 153 (2):591-613.
    While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...)
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  • Using Insights from Applied Moral Psychology to Promote Ethical Behavior Among Engineering Students and Professional Engineers.Scott D. Gelfand - 2016 - Science and Engineering Ethics 22 (5):1513-1534.
    In this essay I discuss a novel engineering ethics class that has the potential to significantly decrease the likelihood that students will inadvertently or unintentionally act unethically in the future. This class is different from standard engineering ethics classes in that it focuses on the issue of why people act unethically and how students can avoid a variety of hurdles to ethical behavior. I do not deny that it is important for students to develop cogent moral reasoning and ethical decision-making (...)
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  • (1 other version)Managers' moral perceptions: change in Finland during the 1990s.Johanna Kujala - 2004 - Business Ethics, the Environment and Responsibility 13 (2-3):143-165.
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  • Ethics Training in the Indian IT Sector: Formal, Informal or Both?Pratima Verma, Siddharth Mohapatra & Jan Löwstedt - 2016 - Journal of Business Ethics 133 (1):73-93.
    Ethics training—an important means to foster ethical decision-making in organisations—is carried out formally as well as informally. There are mixed findings as regards the effectiveness of formal versus informal ethics training. This study is one of its first kinds in which we have investigated the effectiveness of ethics training as it is carried out in the Indian IT sector. We have collected the views of Indian IT industry professionals concerning ethics training, and employed positivist and interpretive research. We first have (...)
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  • (2 other versions)Ethical perceptions of business students in a new zealand university: Do gender, age and work experience matter?Gabriel Eweje & Margaret Brunton - 2009 - Business Ethics, the Environment and Responsibility 19 (1):95-111.
    Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...)
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  • The Effects of Euphemism Usage in Business Contexts.Terri L. Rittenburg, George Albert Gladney & Teresa Stephenson - 2016 - Journal of Business Ethics 137 (2):315-320.
    Transparency is important in today’s business environment. The use of euphemisms decreases transparency yet is increasing in business and business education. This study examines the effects of euphemism on people’s attitudes toward actions and their intentions to perform those actions. It also measures the effect of oversight on attitudes and behavioral intentions. Using a 2 × 2 experimental design, we measured participants’ attitudes by employing a semantic differential scale and behavioral intentions by using a simple yes/no question regarding the action (...)
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  • (1 other version)Managers' moral perceptions: change in Finland during the 1990s.Johanna Kujala - 2004 - Business Ethics 13 (2-3):143-165.
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  • Responsible Management, Incentive Systems, and Productivity.Ivan Hilliard - 2013 - Journal of Business Ethics 118 (2):365-377.
    A disconnect remains between theories about responsible management and application in real-life organizations. Part of the reason is due to the complexity and holistic nature of the field, and the fact that many of the benefits of aligning business objectives with changing societal conditions are of an intangible nature. Human resource management is an increasingly important part of the field with benefits including talent retention, higher levels of motivation, and improvements in organizational cohesion. This paper sets out an experiment run (...)
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  • Complementary Resources and Capabilities for an Ethical and Environmental Management: A Qual/Quan Study.María Dolores López-Gamero, Enrique Claver-Cortés & José Francisco Molina-Azorín - 2008 - Journal of Business Ethics 82 (3):701-732.
    Managers’ commitment to contribute to sustainable development holds the key to their long-term business success and may be a source of competitive advantage. The managerial perception of business ethics is influenced by the level of moral development and personal characteristics of managers. These perceptions are also shaped by forces existing in the environment of the firm, including available resources, societal expectations, sector, and regulations. The resource-based perspective can thus contribute to the analysis of ethical issues offering important insights on how (...)
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  • Codes of Ethics, Orientation Programs, and the Perceived Importance of Employee Incorruptibility.Sean Valentine & Anthony Johnson - 2005 - Journal of Business Ethics 61 (1):45-53.
    The purpose of this study was to determine the degree to which the review of corporate ethics codes is associated with individuals’ perceptions of the importance of virtue ethics, or more specifically, employee incorruptibility. A convenience sample of individuals working for a university or one of several business organizations located in the Mountain West region of the United States was compiled with a self-report questionnaire. A usable sample of 143 persons representing both the public and private industries was secured for (...)
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  • Why Can’t We Behave? Justice and Ethical Conduct in the Academy.Margaret Crouch - 2016 - Social Philosophy Today 32:7-26.
    The mantra of the Western philosopher is “know thyself.” However, many of us in the discipline of philosophy don’t seem to practice what we preach—or even preach this mantra. This is true in the conduct of our profession. The practices and norms of the members of an institution constitute that institution. If we are not rigorously self-examining ourselves, especially in the conduct of our professional lives, then the discipline of philosophy, the institution of philosophy as it exists in the West, (...)
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  • Organizational ethics, change, and stakeholder involvement: A survey of physicians. [REVIEW]Sarah Wall - 2007 - HEC Forum 19 (3):227-243.
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  • Ethical Decision Making in Times of Organizational Crisis.Sandra L. Christensen & John Kohls - 2003 - Business and Society 42 (3):328-358.
    The article describes a framework that identifies event, organizational, and individual factors that threaten ethical decision making in organizations facing discrete crises or in an ongoing crisis environment. Nine propositions are stated that predict threats to ethical decision making during crisis. A comparison between predictions from our model and from Jones's (1991) model is made. Suggestions for research to test and refine the framework are proposed.
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