The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA''s Code of Professional Conduct and their perceptions of how potentially unethical behaviors impact the firm. The paper focuses on respondents'' perceptions of the impact on the firm''s practice, image and degree of concern.Public accountants appear to agree with the AICPA''s Code of Professional Ethics. Their mean responses indicate they believe the Code components are important and (...) extremely important. Some Code components were significantly more important than others, especially demonstrating professionalism and maintaining independence while performing independent audits. Gender, role and organizational level all had significant effects on the importance of the Code. Males, non-auditors and upper management all expressed stronger beliefs in the importance of the overall Code and its components. (shrink)

Can an assessment of individuals’ narcissism help explain the quality of a respondent’s ethical judgment? How is the relationship between religiosity and ethical judgment moderated by the effects of narcissism? With a sample of 385 undergraduate business majors, this study uses a taxonomic approach to examine the effects of intrinsic and extrinsic religiosity as well as orthodox Christian beliefs on ethical judgment. Three distinct clusters were identified: Skeptics, Nominals, and Devouts. Surprisingly, of the three clusters, Nominals and Devouts were the (...) only groups impacted by narcissism, although Skeptics overall demonstrate the worst ethical judgment. (shrink)

The aim of this paper is to highlight how business schools can improve the ethical behaviour of future managers. It assesses the positions of ethical judgement and ethical intent within a sample of UK business students, together with an analysis of underlying explanatory factors to those positions, such as levels of depression, anxiety, stress, motivation and self-compassion. A range of scales were used to evaluate the ethical stance and psychological characteristics of a group of UK business students. The results indicate (...) that feelings of self-compassion, a sense of self-direction and mental health affect the ethical judgement and intent of students in a range of business and university scenarios. It is recommended that in addition to more formal ethics education, universities consider the mental health and psyche of their students to improve the efficacy of ethical training. (shrink)

This paper examines the effects of environmental factors on the ethical behavior of managers using computers at work in Mainland China. In this study, environmental factors refer to senior management, peer groups, company policies, professional practices, and legal considerations. Ethical behaviors include attitudes to disclosure, protection of privacy, conflict of interest, personal conduct, social responsibility, and integrity. A questionnaire survey was used for data collection, and 125 mainland Chinese managers participated in the study. The results show that peer groups, professional (...) practices, and legal considerations do influence the ethical behavior of mainland Chinese managers in the areas of social responsibility, integrity, and accountability. A discussion of the implications of the results is also provided in this paper. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

After almost 30 years of publications, Journal of Business Ethics (JBE) has achieved the position of main marketplace for business ethics discussion and knowledge generation. Given the large amount of knowledge produced, an assessment of the state of the art could benefit both the constructive development of the discipline and the further growth of the journal itself. As the evolution of a discipline is set to be reflected in the evolution of its leading journal, we attempt to characterize changes in (...) the intellectual structure of business ethics through a bibliometric analysis of articles published in JBE . Specifically, we conduct a knowledge-stock analysis to assess the evolution, major trends, and current state of the journal. Additionally, we use citation and co-citation analysis to provide an accurate description of the content and the advancement of research in business ethics. Through the results of our analysis, we are able to: (1) pinpoint the characteristics of the growing stock of knowledge published by JBE over the years; (2) identify the most influential works on business ethics research; and (3) detect the formation and evolution of schools of thought in business ethics. (shrink)

Two hundred and twenty-six state employees completed a structured questionnaire that investigated their ethical values and training needs. Top management were more likely to have attitudes against cronyism and giving advantage to others. Individuals higher in the organizational hierarchy, and female employees were more likely to believe that discriminatory practices were an ethical concern. In addition, employees with a larger number of clients outside of the organization were more supportive of the need to maintain strict confidentiality in business dealings. Employees'' (...) awareness and use of the organization''s code of conduct generally proved to be poor predictors of ethical values. Other analyses revealed that a variety of sociodemographic factors, job characteristics and ethical values predicted specific areas of training needs in ethics. (shrink)

This paper explores the relationship between religious denomination and individual attitudes to Corporate Social Responsibility (CSR) within the context of a large sample of over 17,000 individuals drawn from 20 countries. We address two general questions: do members of religious denominations have different attitudes concerning CSR than people of no denomination? And: do members of different religions have different attitudes to CSR that conform to general priors about the teachings of different religions? Our evidence suggests that, broadly, religious individuals do (...) not prioritise the responsibilities of the firm differently, but do tend to hold broader conceptions of the social responsibilities of businesses than non-religious individuals. However, we show that this neither true for all religious groups, nor for all areas of CSR. (shrink)

This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms over the (...) period 2008–2014, we find that the likelihood of voluntary climate change disclosure increases with women percentage on boards. We also find evidence that supports critical mass theory with regard to board gender diversity. These findings reinforce initiatives being undertaken around the world to promote gender diversity in corporate governance while demonstrating board effectiveness in stakeholder management. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

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 (defined as sex differences) 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 rulebased 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)

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)

Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as 'more ethical' than men. The authors of this paper (...) believe that attention should be paid to the insight, from Carol Gilligan and others, that women are more inclined than men to subscribe to an 'ethic of care', and that once this perspective is adopted a pattern is discernible. In a critical examination of previous research we pay particular attention to the detailed content of cases used in surveys, and the statistical analysis of findings. We advocate greater reflection on the results of quantitative surveys and sensitivity to different possible interpretations of findings. This we do with our own exploratory study, conducted with UK undergraduate students of accounting, the findings from which seem to support the original hypothesis that where a 'care' orientation is invited, women do indeed react differently to business ethics issues than do men. (shrink)

Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as ‘more ethical’ than men. The authors of this paper (...) believe that attention should be paid to the insight, from Carol Gilligan and others, that women are more inclined than men to subscribe to an ‘ethic of care’, and that once this perspective is adopted a pattern is discernible. In a critical examination of previous research we pay particular attention to the detailed content of cases used in surveys, and the statistical analysis of findings. We advocate greater reflection on the results of quantitative surveys and sensitivity to different possible interpretations of findings. This we do with our own exploratory study, conducted with UK undergraduate students of accounting, the findings from which seem to support the original hypothesis that where a ‘care’ orientation is invited, women do indeed react differently to business ethics issues than do men. (shrink)

This study focuses on the differences in the perception of business ethics across two groups of management students from France and Romania (n = 220). Data was collected via the ATBEQ to measure preferences for three business philosophies: Machiavellianism, Social Darwinism, and Moral Objectivism. The results show that Romanian students present more favorable attitudes toward Machiavellianism than French students; whereas, French students valued Social Darwinism and Moral Objectivism more highly. For Machiavellianism and Moral Objectivism the results are consistent with the (...) literature and our hypotheses. However, contrary to our expectations, we find that Social Darwinism is more important in France than Romania. The results indicate that religious practice does not influence preferences for the three business philosophies. In terms of gender differences, women have less favorable attitudes toward Machiavellianism and more favorable attitudes toward Moral Objectivism than men. (shrink)

This study focuses on the differences in the perception of business ethics across two groups of management students from France and Romania (n = 220). Data was collected via the ATBEQ to measure preferences for three business philosophies: Machiavellianism, Social Darwinism, and Moral Objectivism. The results show that Romanian students present more favorable attitudes toward Machiavellianism than French students; whereas, French students valued Social Darwinism and Moral Objectivism more highly. For Machiavellianism and Moral Objectivism the results are consistent with the (...) literature and our hypotheses. However, contrary to our expectations, we find that Social Darwinism is more important in France than Romania. The results indicate that religious practice does not influence preferences for the three business philosophies. In terms of gender differences, women have less favorable attitudes toward Machiavellianism and more favorable attitudes toward Moral Objectivism than men. (shrink)

This article represents an attempt to organize, critique, and extend research findings on gender differences in business ethics. The focus is on two dependent variables—ethical judgment and behavioral intent. Differences in findings between student and professional groups are noted and theoretical implications are discussed. The new research provided for this article contains two benchmark studies undertaken with identical stimuli and identical measures. These studies were followed by two additional studies, using the same measures but different stimuli, as a partial replication (...) and extension of the first two. Findings suggest that little difference exists between the genders on behavioral intent for professional groups and only minimal differences for the ethical judgment measures. Student results, however, produced more substantial differences for behavioral intention. (shrink)

Sixty-five computer science and computer information systems students were surveyed to ascertain their ethical beliefs on seven scenarios and nineteen ethical problems. All seven scenarios incorporated computer-related problems facing programmers and managers in the high tech world. Hypotheses were tested for significant differences between the students'' beliefs and the beliefs of experts in the field who responded to the same scenarios. The first two hypothesis tested whether female and male high tech students have the same ethical beliefs as the experts (...) who first examined these scenarios. The female students did not agree with the experts in seven of the nineteen problems while the male students did not agree with the experts in eight of the nineteen problems. Both computer information systems and computer science majors disagreed with the experts in ten cases. The last three hypotheses tested whether students from different income levels agreed with the experts. All three groups disagreed significantly with the experts on eight problems. (shrink)

This paper reports the results of a survey of ethical attitudes, values, and propensities in public sector employees in Australia. It was expected that demographic variables, personal values, and contextual variables at the individual level, and group- and organisational-level values would predict use of formal codes of ethics and ethical tolerance (tolerance of unethical behaviour). Useable data were received from 500 respondents selected at random across public sector organisations in a single Australian state. Results supported the study hypotheses, but indicated (...) that different mechanisms underlie each of the criterion variables. Use of ethical codes was determined primarily on the basis of a perception that others use the code, while ethical tolerance was determined by personal values. At an applied level, the research highlights the need for orgasnizations to establish a critical mass of code users, so that this operates as a normative influence on others in the organization. (shrink)

The purpose of this study is to explore the impact of positive personality traits and negative personality traits on consumer ethics in Indonesia. This is one of the first studies to explore this topic in relation to Indonesia, which is the fourth most populous country in the world. The paper-based survey was distributed to a large private university in Indonesia. Based on this convenience sample of 540 respondents, the results showed that cognitive empathy and compassion negatively impacted consumers’ perception toward (...) various unethical behaviors, while desire for control and distrust of others positively influenced such behaviors. Based on earlier studies showing that the younger generation has less empathy than previous generations, the findings of the present study have important implications for creating a more empathetic and compassionate society. (shrink)

The literature on ethical decision-making is rooted in a cognitive perspective that emphasizes the role of moral judgment. Recent research in interpersonal dynamics, however, has suggested that ethics revolves around an individual’s perceptions and views of others. We draw from both literatures to propose and empirically examine a contingent model. We theorize that whether the individual relies on cognitions about the ethical issue or perceptions of others depends on the level of social consensus surrounding the issue. We test our hypotheses (...) in three studies. Results suggest that not only does social consensus determine whether an individual relies on ethical cognitions about the issue or perceptions of others, but also that an individual’s view of self is an important moderator in these relationships. We conclude by considering implications of this research for theory and practice. (shrink)

This paper compares the ethical standards reported by consumers and managers with different attachment styles (secure, preoccupied, fearful, or dismissing). We conducted two studies of consumer ethical beliefs and a third managerial survey. In Study 1, we used a questionnaire that we constructed, and in Study 2, we used the Muncy–Vitell Consumer Ethics Scale. The results in both the studies were consistent and showed that men reported a greater indifference to ethical transgressions than women. Based on the two studies, the (...) results indicate that␣among male consumers, the dismissing participants reported the greatest overall indifference to ethical transgressions and the secure participants expressed the most ethical beliefs. The two intermediate groups did not differ significantly from each other. In Study 1, none of the women consumers reported a dismissing attachment style. Women with a secure style reported more ethical beliefs than those in the other two groups. However, the sample in Study 2 included dismissing women. The dismissing women reported the greatest overall indifference to ethical transgressions and the secure women expressed the most ethical beliefs. The illegal profit subscale described the most severe ethical transgressions, and for both men and women, the secure participants were less apt than the other participants to report a willingness to transgress. In Study 3, the Newstrom and Ruch (1975, MSU Business Topics, Winter, 31) Questionnaire was administered to 227 managers. All four attachment patterns were represented among the participants of both genders. In all cases, the participants with a dismissing attachment style showed the greatest readiness to transgress. (shrink)

s With the unprecedented increase in the number of females holding executive positions in business, there has arisen interest in issues pertaining to the role of women in business organizations, including that of malefemale differences in ethical attitudes/behavior. To add to the research evidence on the issue, this paper examines differences in research ethics judgments between male and female marketing professionals. The results indicate that female marketing professionals evince higher research ethics judgments than their male counterparts.

Ethical attitudes and behaviour are complex. This complexity extends to the influencers operating at different levels both outside and within the organisation, and in different combinations for different individuals. There is hence a growing need to understand the proximal and distal influencers of ethical attitudes, and how these operate in concert at the individual, organisational, and societal levels. Few studies have attempted to combine these main research streams and systematically examine their combined impact. The minority of studies that have taken (...) a combined approach have often done so using conventional statistical and analytical techniques which imply linearity between variables—a situation that rarely exists in business settings and is likely to lead to simplistic or even erroneous conclusions. Applying a fuzzy-set qualitative comparative analysis approach, this paper reports on the mutual and simultaneous influence of individual demographic factors, as well as proximal and distal factors stemming from within and outside the work environment to understand individuals’ ethical views within the workplace. The multiple configurations that emerged reveal the complex nature of influencers of ethical attitudes, and reinforce the view that “one size does not fit all”. We discuss these implications together with managerial recommendations and future research directions. (shrink)

This paper presents positivistic, normative/theological, and strategic analyses of the application of religion to the practice of strategic leadership in business. It is argued that elements of religion can enrich several components of strategic leadership. Furthermore, it is argued that the question of whether religion ought to be applied involves the more basic question of whether there is a common basis or a meta-framework relating theological and normative analyses. Finally, because the strategic value of religion in strategic leadership involves varying (...) costs and benefits, an optimal level of integration can be established by applying a cost/benefit analysis to a framework of four ways of relating religion to the business arena based on the degree of integration. (shrink)

This paper looks at whether the tenets of Islam are consistent with the 'Ten Principles' of responsible business outlined in the UN Global Compact. The paper concludes that with the possible exception of Islam's focus on personal responsibility and the non-recognition of the corporation as a legal person, which could undermine the concept of corporate responsibility, there is no divergence between the tenets of the religion and the principles of the UN Global Compact. Indeed, Islam often goes further and has (...) the advantage of clearer codification of ethical standards as well as a set of explicit enforcement mechanisms. Focusing on this convergence of values could be useful in the development of a new understanding of CSR in a global context and help avert the threatened "clash of civilisations". (shrink)

With the increased attention paid to ethical issues in business practice, there is interest in the ethics gap between the U.S. and the U.K. and in the ramifications for educating college students for business management positions. This paper examines the differences in ethics judgments between U.S. and U.K. business students. The results indicate that differences in their demographic profiles do not influence their ethics judgments. However, consistently higher business ethics of female students from both countries are discussed in relation to (...) providing business ethics education. (shrink)

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across (...) career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians. (shrink)

This paper reports the results of a survey completed by 565 human resource professionals in the Canadian provinces of Alberta and Saskatchewan. The major result suggests that individuals who are more dependent on their employing organizations are more likely to comply with organizational pressures to behave unethically. Factor analysis of our dependent measure of ethical organizational behavior suggested that two distinct constructs were being tapped; furthermore, different variables were found to predict each. The potential for conceptualizing unethical organizational behavior as (...) multidimensional is discussed. (shrink)

In 1949 Culliton noted that "... religion has something to offer business" (Culliton, 1949, p. 265). While religion definitely does have something to offer business, especially business ethics, it is only recently that empirical research linking religiosity and business ethics has been conducted. Indeed, religiosity affords a background, against which the ethical nature of business, including marketing and consumer behavior, can be interpreted. This article offers a descriptive, rather than normative, perspective in reviewing articles linking religion to business and consumer (...) ethics. The main objective of the article being both to present some of the most significant empirical findings to date and also to encourage researchers to pursue further research in this relatively under researched area. (shrink)

Studies consistently report that individuals believe they are far more ethical than co-workers, superiors, or managers in other firms. The present study confirms this finding when comparing undergraduate students' own ethical standards to their perceptions of the standards held by most managers or supervisors. By maintaining a holier than thou ethical perception, new and future managers might rationalize their unethical behavior as being necessary for success in an unethical world. A prisoner's dilemma type problem can be said to exist when (...) choosing an unethical behavior becomes each player's dominant strategy and the interaction of dominant behaviors is Pareto inferior. Dispelling the holier than thou perception may encourage students to revise their personal behavior payoffs such that the collective benefits that emanate from ethical conduct are favored and the prisoner's dilemma problem is converted into a coordination problem. (shrink)

Researchers consistently report that individuals see themselves acting far more ethically than comparable others when confronted with ethically uncertain work-related behaviors. They suggest that this belief encourages unethical conduct and contributes to the degeneration of business ethics; however, they have not specifically investigated the consequences of this belief. If undesirable work behaviors actually do occur, educators and other ethics advocates would be strongly encouraged to dispel this widely held notion.In the present study, data was collected from college students and practicing (...) accountants regarding how they and others would respond to ten ethical scenarios. Participants' perceptions were calculated and correlated to their decision in a hypothetical business case. Analysis indicated that individuals, regardless of age, gender, or work status, see themselves acting far more ethically than others. It also disclosed significant association between participants' own attitudes and the case response, but no significant association between the response and their attitudes relative to those perceived to be held by others. Believing that everyone else is less ethical, therefore, appears to have little impact on work behavior. (shrink)

While some of the great thinkers (Socrates, Kant) have argued for an absolutist view of ethical behavior, over the past 250 years the relativist view has become ascendant. Following the contingency framework of Ferrell and Gresham (1985) and the issue contingent model of Jones (1991), a model for ethical research is proposed. The key components include the moral agent/transgressor, the issue type and its intensity, and the nature of the victim. In addition, a statistical methodology, namely conjoint analysis, is introduced (...) to investigate the trade-offs inherent in relativistic inquiry. In two ethical scenarios, in each of which three factors were varied, conjoint analysis provided important insight. The individual transgressor factor of gender had minimal impact on observer responses to two scenarios of questionable ethicality. In contrast, both the dollar magnitude of the transgression and the organizational status of the transgressor (salesperson/manager/owner) did affect observer responses. (shrink)

The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review 16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension.

This study investigates the differences in ethical beliefs between males and females. One hundred and seventy five business students were presented with four scenarios and given the Reidenbach-Robin instrument measuring their ethical reactions to these scenarios. Contrary to previous research, the results indicate that the two groups have similar ethical beliefs, and they process ethical information similarly.

This study investigates the differences in ethical beliefs between males and females. One hundred and seventy five business students were presented with four scenarios and given the Reidenbach-Robin instrument measuring their ethical reactions to these scenarios. Contrary to previous research, the results indicate that the two groups have similar ethical beliefs, and they process ethical information similarly.

In recent years, the business ethics literature has exploded in both volume and importance. Because of the sheer volume and diversity of this literature, a review article was deemed necessary to provide focus and clarity to the area. The present paper reviews the literature on business ethics with a special focus in marketing ethics. The literature is divided into normative and empirical sections, with more emphasis given to the latter. Even though the majority of the articles deal with the American (...) reality, most of the knowledge gained is easily transferable to other nations. (shrink)

The primary purpose of this study was to explore the indirect effect of intrinsic religiosity and extrinsic religiosity on ethical intention through ethical judgment. A review of the literature shows the need for more research at the intersection of religiosity and ethics, especially in non-Western, highly religious contexts. This research, therefore, addresses the research question: Do intrinsic religiosity and extrinsic religiosity indirectly impact ethical intention through influencing the ethical judgment of management professionals? Data were gathered from members of the Management (...) Association of Pakistan through a questionnaire. Pearson correlation results show the overall trend between the constructs of interest. Multiple regression results show that both intrinsic religiosity and extrinsic religiosity are significant positive predictors of ethical judgment. Ethical judgment was also found to be a significant, positive predictor of ethical intention. The main contribution of the study is evidence that ethical judgment acts as a mediator between religiosity (whether intrinsic or extrinsic) and ethical intention in a non-Western highly religious context. This research also found that intrinsic religiosity impacts ethical intention directly as well as indirectly through ethical judgment, but extrinsic religiosity influences ethical intention only through its effect on ethical judgment. We discuss our results along with practical and research implications, and limitations of this research are highlighted to guide future research. (shrink)

This study examines the role of acculturation in shaping consumers’ views of ethics. Specifically, it examines the relationships between the desire to keep one’s original culture, the desire to adopt the host culture, and the four dimensions of the Muncy and Vitell (Journal of Business Research Ethics 24(4), 297, 1992) consumer ethics scale. Using two separate immigrant populations – one of former Middle-Eastern residents now living in the U.S. and the other of Asian immigrants in the U.S. – results indicate (...) that those who want to keep their original culture are less tolerant of unethical consumer activities, while those who are more willing to adopt the host culture are more tolerant of these same consumer activities. Furthermore, the immigrants in both studies who are more tolerant of unethical consumer activities are those who are generally somewhat younger and with less formal education. The relationship between gender and consumer ethics was not significant. (shrink)

This paper reports the results of a pilot study of differences in ethical evaluations between business faculty and students at a Southern university. Data were collected from 137 business students (46 freshmen and 67 seniors) and 34 business faculty members. Significant differences were found in 7 of the 30 situations between freshmen and faculty and four situations between seniors and faculty. When the combined means for each group were tested, there was no significant difference in the means at the 0.05 (...) level of significance. A trend was revealed, however, in that the majority of the time faculty members were the most ethically oriented followed by seniors and then freshmen. (shrink)

Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given its importance to understanding people’s ethical choices, future research should explore the psychological processes that produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several extant definitions, the authors offer a definition of the construct and discuss its (...) advantages. Second, future ethical judgment research would benefit from greater integration between theories of ethical decision making and theories of social cognition. Drawing upon the Hunt–Vitell ( Journal of Macromarketing 6 (Spring), 5–15, 1986 ; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing . Irwin, Homewood, IL, pp. 775–784, 1992 ) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology 39 (November), 752–766, 1980 ), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical judgments. (shrink)

This study investigated gender-related differences in ethical attitudes of 318 graduate and undergraduate business students. Significant differences were observed in male and female responses to questions concerning ethics in social and personal relationships. No differences were noted for survey items concerning rules-based obligations. Implications for future management are discussed.

This study examines the influence of religiousness on different components of marketing professionals' ethical decision making: personal moral philosophies, perceived ethical problem, and ethical intentions. The data are from a national survey of the American Marketing Associations' professional members. The results generally indicate that the religiousness of a marketer can partially explain his or her perception of an ethical problem and behavioral intentions. Results also suggest that the religiousness significantly influences the personal moral philosophies of marketers.

When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism (...) dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity. (shrink)

Efforts to counter software piracy are an increasing focus of software publishers. This study attempts to develop a profile of those who illegally copy software by looking at undergraduate and graduate students and the extent to which they pirate software. The data indicate factors that can be used to profile the software pirater. In particular, males were found to pirate software more frequently than females and older students more than younger students, based on self-reporting.