This study examines the effects of demographic characteristics on ethical perceptions. While earlier research has produced conflicting results regarding the predictive power of these variables, significant and definite insights were obtained with proper controls. The following predictors of ethical attitudes are examined: age, gender, marital status, education, dependent children status, region of the country and years in business, while controlling for job status. A nation-wide random sample of employees was used in obtaining a response rate of fifty-three percent (total n (...) of 423). Indices of aspects of business ethical attitudes were constructed using factor analysis. Linear multiple regression analysis indicated the significant predictive variables. Age was found to be a most-significant predictor. Older workers had stricter interpretations of ethical standards. Gender and region predicted attitudes about job-discrimination practices only, with women and persons from the Midwest most strongly opposed to the practice. All the other variables proved to be unreliable ethics predictors. (shrink)

In today's complex business world, the question of business ethics is increasingly gaining importance as managers and employees face numerous ethical dilemmas in their jobs. The ethical climate in the Turkish business environment is also at a critical stage, and the business community as a whole is troubled by ethical problems. This study attempts to determine the effect of individual, managerial and organizational factors on the ethical judgments of Turkish managers, and to evaluate the ethical perceptions of these managers. The (...) findings of this study reveal that the ethics score, the measure of ethical judgment, of Turkish managers differs significantly only with respect to gender and that female managers have higher ethics score than male managers. Other individual, managerial and organizational factors considered in this study do not have any significant effect on the ethical judgments of the managers. A comparative analysis between female and male managers in terms of their ranking of the eleven ethical business scenarios, ranking of the sixteen unethical acts, ranking of the factors influencing managers to engage in unethical practices, and ranking of the various parties to whom a company is socially responsible enables the researchers to enlighten the subject of business ethics in Turkey. (shrink)

This paper examines the relationship between individuals' gender and their ethical decision models. The study seeks to identify asymmetries in men's and women's approaches to ethical decision making and differences in their perceptions of how same-sex and other-sex managers would likely act in business and nonbusiness situations that present an ethical dilemma. Results indicate that the models employed by men and women differ in both business and nonbusiness settings, that both sexes report changing models when leaving business settings, and that (...) women were better predictors of both sex's likely ethical models. (shrink)

This study examines the importance of microcultural differences on perceived ethical problems. This study also sought to identify the relationship between perceived ethical problems and value orientations as shown in the Hunt and Vitell's (1993) General Theory of Marketing Ethics. The data was collected from 173 Javanese, 128 Batak, and 170 Indonesian-Chinese marketing managers in Indonesia. The results indicate that, (1) Religious Value Orientation is positively related to the perceived ethical problems scores, and (2) there are significant differences among the (...) three ethnic microcultural groups relative to their perceived ethical problems scores. These results imply that acculturation training program for expatriates should include aspects of microcultures and ethical perceptions held by the local managers. The establishment of ethical corporate culture and formalised codes of conduct are recommended for future ethics training. (shrink)

The purpose of this paper was to determine whether the individual attributes of locus of control, gender, major in college and years of job experience affect the acceptability of certain workplace behaviors. A total of 198 college students of a mid-sized southeastern university formed the sample for this study. Locus of control, gender and years of job experience were found to have some affect on whether an individual considered a certain behavior acceptable or unacceptable.

This article examined the effect of culture and religiosity on perceptions of business ethics among students in a tertiary institution in Malaysia. A structured questionnaire was developed with scenarios on various aspects of business ethics, and self-administered to the students in the business studies program. The results from 767 respondents showed that there were significant differences among the Malays, Chinese, and Indian students on seven scenarios namely selling hazardous products, misleading instructions, selling defective products, padding expense account, taking sick to (...) take a day off, keeping quiet on defective products, and respond to supplier's take good care of clients attitude. There was also an association between culture and religiosity. The MANOVA results also showed that culture and religiosity have an effect on perceptions of business ethics. (shrink)

Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further research.

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (shrink)

In this study, 191 subjects, 93 male and 98 female undergraduate business students, were asked to respond to a 51 item questionnaire to examine their perception of what constituted a "just society". The subjects agreed on 16 characteristics which a just society would have. Out of 51 there were only 10 statements whereon average responses showed significant differences based on gender.

With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes toward business ethics to be significantly different among the three countries. It was also found that respondents who practised their religion tend to consider themselves more (...) ethically minded than those who do not. Additional findings on gender have also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are generally considered more ethical than females across the three countries studied. (shrink)

In 1984 we reported the results of surveying a nationwide sample of college students about selected business ethics issues. We concluded that (a) college students were in general concerned about the issues investigated and (b) female students were relatively more concerned than were male students. The present study replicated our earlier study and not only corroborated both of its conclusions, but also found a higher level of concern than had been observed previously.

Although it seems that ethics and religion should be related, past research suggests mixed conclusions on the relationship. We argue that such mixed results are mostly due to methodological and conceptual limitations. We develop hypotheses linking Cornwall et al.’s (1986, Review of Religious Research, 27(3): 266–244) religious components to individuals’ willingness to justify ethically suspect behaviors. Using data on 63,087 individuals from 44 countries, we find support for three hypotheses: the cognitive, one affective, and the behavioral component of religion are (...) negatively related to ethics. Surprisingly, one aspect of the cognitive component (i.e., belief in religion) shows no relationship. Implications for research and practice are discussed. (shrink)

While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision method used in (...) evaluating ethical scenarios. (shrink)

This research compares the importance of moral values for corporations' managements, as reported by 97 knowledgeable employees in eight corporations. Does an employee consensus emerge within corporations and does it differ between corporations? To answer this question, an analysis of covariance technique was used to compare the importance of moral values between corporations versus within corporations. Results corroborate the hypothesis that closely matched corporations do differ significantly from one another in the importance of prevailing moral values. Evidence also suggests that (...) the importance of prevailing moral values may be inversely related with company size. Implications for future research and for the practice of management are delineated. (shrink)

The study uses a dataset from Ghana to test for differential features regarding ethical orientation, among students based on eight categorisations. Data was collected by a questionnaire. The respondents were business students within Ghanaian universities and the number of useable responses was 79, out of a possible 100 students contacted, from an online survey. The results are mixed but substantially align with earlier studies except for a few deviations and a synthesis of the literature is used to explain the findings (...) emanating from this study. This study hypothesises new relationships regarding the impact of kinship systems on ethical orientation hence adding to the literature. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

Jones (1990) described ten workplace behaviors of a dubious ethical nature and determined that the hierarchical position adopted by respondents influenced the perceived acceptability of these behaviors. This measure seems promising, and therefore the purpose of this investigation is two-fold: (1) to explore further the psychometric properties of these ten items; and (2) to examine the role of individual difference variables as correlates of perceived acceptability. In two samples of working people, the Jones items were found to be internally consistent, (...) not obviously subject to range restriction, modestly related to social desirability, largely orthogonal to age and managerial status, but clearly linked with Machiavellianism. The nature of the linkage between perceived acceptability and both sex and the Protestant work ethic differed across the two studies, which underscores the need for future research. Two additional variables worth investigating in such research may be locus of control and equity sensitivity. (shrink)

This study develops and tests an integrated model that explains how Schwartz’s higher order personal values of Openness to Change, Conservation, Self-Transcendence and Self-Enhancement influence the ethical behavior of accountants. The study further explores the influence of ethics training, gender and religiosity on ethical behavior. A survey instrument was administered to 252 accounting students and the findings reveal that some of the higher order personal values are significant in explaining the ethical behavior of accounting students. The findings also reveal that (...) gender and ethical training influence ethical behavior, and that effect of the personal value Self-Transcendence differs depending on participant gender and also religiosity. The implications of the findings are discussed. (shrink)

This study probed a crucial assumption underlying much of the ethics theory and research: do managers perceive ethical behavior to be an important personal job requirement? A large sample of managers from a cross-section of industries and job functions indicated that, compared to other job duties, certain ethical behaviors were moderate to somewhat major parts of their jobs. Some noteworthy differences by industry, organization size, tenure and job function were also found. These findings underscore the importance of ethics for business (...) education. They also have implications for manager selection, training, and development by organizations. (shrink)

We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education and experience are significant predictors of accountants’ judgments. The results are unchanged when (...) we control for the intent of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students. A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life. (shrink)

Unethical decision-making behavior within organizations has received increasing attention over the past ten years. As a result, a plethora of studies have examined the relationship between gender and business ethics. However, these studies report conflicting results as to whether or not men and women differ with regards to business ethics. In this article, we propose that gender identity theory [Spence: 1993, Journal of Personality and Social Psychology 64, 624–635], provides both the theory and empirical measures to explore the influence of (...) psychological gender traits and gender-role attitudes on ethical perceptions of workplace behaviors. Statistical analyses of the data reveal that based on sex alone, no differences occur between men and women in their ethical perceptions. Yet, when a multidimensional approach to gender is applied, results show that expressive traits and egalitarian gender-role attitudes contribute to both men’s and women’s propensity to perceive unethical workplace behaviors as unethical. The implications of these findings and suggestions for future research are presented. (shrink)

Unethical decision-making behavior within organizations has received increasing attention over the past ten years. As a result, a plethora of studies have examined the relationship between gender and business ethics. However, these studies report conflicting results as to whether or not men and women differ with regards to business ethics. In this article, we propose that gender identity theory [Spence: 1993, Journal of Personality and Social Psychology64, 624–635], provides both the theory and empirical measures to explore the influence of psychological (...) gender traits and gender-role attitudes on ethical perceptions of workplace behaviors. Statistical analyses of the data reveal that based on sex alone, no differences occur between men and women in their ethical perceptions. Yet, when a multidimensional approach to gender is applied, results show that expressive traits and egalitarian gender-role attitudes contribute to both men’s and women’s propensity to perceive unethical workplace behaviors as unethical. The implications of these findings and suggestions for future research are presented. (shrink)

This paper develops twenty hypotheses concerning the relationships among selected individual differences variables (locus of control, delay of gratification, gender, and race) and five different ethical beliefs. The results of a study of collegians provide support for seventeen out of twenty research hypotheses. As predicted, locus of control, delay of gratification, and race are related to ethical beliefs. Also as predicted, gender is not related to ethical beliefs.

The research described here contributes to the extant empirical research on business ethics education by examining outcomes drawn from the literature on positive organizational scholarship (POS). The general research question explored is whether a course on ethical decision-making in business could positively influence students’ confidence in their abilities to handle ethical problems at work (i.e., moral efficacy), boost the relative importance of ethics in their work lives (i.e., moral meaningfulness), and encourage them to be more courageous in raising ethical problems (...) at work even if it is unpopular (i.e., moral courage). Specifically, the study used a rigorous quasi-experimental pretest–posttest research design with a treatment (N = 30) and control group (N = 30) to investigate whether a graduate-level course in business ethics could influence students’ levels of moral efficacy, meaningfulness, and courage. Findings revealed that participants in the business ethics treatment course experienced significant positive increases in each of the three outcome variables as compared to the control group. The largest increase was in moral efficacy, followed by moral courage, and finally, moral meaningfulness. These findings are discussed in the context of the current research on business ethics education and POS. Implications for future research are discussed. (shrink)

The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...) the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. (shrink)

This paper reports research on the influence of corporate and individual characteristics on managers'' social orientation in Germany. The results indicate that mid-level managers expressed a significantly lower social orientation than low-level managers, and that job activity did not impact social orientation. Female respondents expressed a higher social orientation than male respondents. No impact of the political system origin (former East Germany versus former West Germany) on social orientation was shown. Overall, corporate position had a significantly higher impact on social (...) orientation than did the characteristics of the individuals surveyed. (shrink)

This study investigated the attitudinal responses of 403 undergraduate students with respect to nine hypothetical marketing moral dilemmas. Participants varied by gender, major, and age.It was found that undergraduate women responded more ethically on the hypothetical marketing moral dilemmas, as hypothesized. Secondly, chosen major did not make a difference on cognitive, affective, or behavioral responses. Further, the overall means for each scenario were in the morally correct direction in every case. Also, all intercorrelations for each story were significant. Finally, whenever (...) there was a nonchance finding for age, the oldest participants answered more morally than the youngest subjects. (shrink)

This study investigated the effect of gender stereotypes on evaluator judgments of unethical behavior. Subjects were working adults who completed a mailed survey in which they evaluated unethical behavior depicted in written scenarios. Sex of the transgressor in the scenarios was manipulated. Both quantitative and qualitative analyses indicated that there are no stable differences in evaluations of men and women across scenarios. These results suggest that evaluators do not hold different standards of ethical behavior for men and women, they do (...) not make different causal attributions for the behavior of men and women, nor do evaluators treat men and women differently when an ethical transgression has been committed. (shrink)

Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when (...) responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment. (shrink)

The present research was designed to investigate the absolute and relative levels of ethical convictions of executive search consultants, or "headhunters", in regard of their search practices. Executive search consultants were defined as trained specialists who helped client organizations identify and evaluate the suitability of job candidates for top, senior, and middle-level management and executive positions. Despite frequent reports of unethical search practices in the media, results based on a sample of 184 headhunters and non-headhunter executives showed that headhunters were (...) inclined to adhere stringently to a selected set of ethical values, both in absolute terms and in comparison with the expectations of non-headhunter executives. The differences had implications not only for the integrity and continued existence of the headhunting profession, but also for the ethical development of new executive search consultants. Future research directions were suggested. (shrink)

This study obtained data about faculty attitudes on the ethical propriety of and estimated involvement with 38 activities. A questionnaire, mailed to 480 randomly selected Information Systems (IS) academicians provided insights into the ethical standards held by IS faculty. Several attitudinal differences, based upon individual and institutional demographic characteristics were identified. The most discriminating individual characteristic explaining differences in faculty attitudes was appointment level. The IS major at the graduate level explained more differences in attitude and more critical attitudes than (...) any other factor. (shrink)

Results from three field network studies show that depending on individuals’ network positions (central or peripheral), experts and novices have varying ethical predispositions (EP). In particular, central experts (vs. peripheral experts) have higher EP, while novices in the same positions (vs. peripheral novices) have lower EP. Results demonstrate individuals’ relational-interdependent self-construal mediates these relationships. Importantly, this research suggests that the interaction between network and individual difference variables uniquely affect individuals’ ethical predisposition. Given the lack of research focus on the impact (...) of structural positions on EP, this article demonstrates the importance of combining network and individual variables to investigate individuals’ EP. (shrink)

This study surveys the internal audit department of a large financial services organization. Respondents were challenged to recognize and evaluate ethical and unethical situations often encountered in practice. Four key demographic variables were investigated: gender, age, years of employment and peer group influence. For the most part, respondents view themselves as more ethical than their peers. There does appear to be a gender effect suggesting females' ability to identify ethical behavior better than their male counterparts. This study contributes to the (...) extant literature in that it has explored a previously unexplored profession, namely, the internal auditing profession. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

In this article, we analyzed the effect of various factors on moral judgment and ethical attitudes of working persons. It was found that the effect of various socio-demographic factors on ethical attitudes varied between the two different categories of ethical issues under study, issues which involve explicit violation of laws vis-à-vis issues which involved social concerns. Our results did not support the implication of Callahan’s hypothesis that males are more sensitive to rule-based ethical issues while women are to issues involving (...) social concerns; it was found that females have a lower acceptability of unethical behaviors related to both categories of issues in Hong Kong, whereas gender effect was not statistically significant in Mainland China. University education also had no significant effect on ethical attitudes. Religion played an important role in affecting ethical attitudes, however, its effect varied with different types of religions; Christianity was found to be most favorable to higher ethical standards, but people of traditional Chinese religion had a higher acceptability of unethical behaviors involving social concerns compared to people with no religion. Our finding also indicated that employees in state-owned enterprises, private employees, employees in foreign-investment firms, and employers in Mainland China all had a higher acceptability of unethical law-breaking behaviors compared to workers in collectives, throwing doubt on the validity of convergence theory in Mainland China. (shrink)

Concerns with improper collection and usage of personal information by businesses or governments have been seen as critical to the success of the emerging electronic commerce. In this regard, computer professionals have the oversight responsibility for information privacy because they have the most extensive knowledge of their organization's systems and programs, as well as an intimate understanding of the data. Thus, the competence of these professionals in ensuring sound practice of information privacy is of great importance to both researchers and (...) practitioners. This research addresses the question of whether male computer professionals differ from their female counterparts in their self-regulatory efficacy to protect personal information privacy. A total of 103 male and 65 female subjects surveyed in Taiwan responded to a 10-item questionnaire that includes three measures: protection (protecting privacy information), non-distribution (not distributing privacy information to others), and non-acquisition (not acquiring privacy information). The findings show (1) significant gender differences exist in the subjects' overall self-regulatory efficacy for information privacy, and, in particular, (2) that female subjects in this study exhibited a higher level of self-regulatory efficacy than males for the protection and non-acquisition of personal privacy information. The identification of the factorial structure of the self-regulatory efficacy concerning information privacy may contribute to future research directed to examining the links between privacy efficacy and psychological variables, such as ethical attitude, ethical intention, and self-esteem. Studies can also be extended to investigate how different cultural practices of morality and computer use in men and women may shape the different development patterns of privacy self-efficacy. Understanding the different cultural practices may then shed light on the social sources of privacy competence and the appropriate remedies that can be provided to improve the situation. (shrink)

Concerns with improper collection and usage of personal information by businesses or governments have been seen as critical to the success of the emerging electronic commerce. In this regard, computer professionals have the oversight responsibility for information privacy because they have the most extensive knowledge of their organization's systems and programs, as well as an intimate understanding of the data. Thus, the competence of these professionals in ensuring sound practice of information privacy is of great importance to both researchers and (...) practitioners. This research addresses the question of whether male computer professionals differ from their female counterparts in their self-regulatory efficacy to protect personal information privacy. A total of 103 male and 65 female subjects surveyed in Taiwan responded to a 10-item questionnaire that includes three measures: protection, non-distribution, and non-acquisition. The findings show significant gender differences exist in the subjects' overall self-regulatory efficacy for information privacy, and, in particular, that female subjects in this study exhibited a higher level of self-regulatory efficacy than males for the protection and non-acquisition of personal privacy information. The identification of the factorial structure of the self-regulatory efficacy concerning information privacy may contribute to future research directed to examining the links between privacy efficacy and psychological variables, such as ethical attitude, ethical intention, and self-esteem. Studies can also be extended to investigate how different cultural practices of morality and computer use in men and women may shape the different development patterns of privacy self-efficacy. Understanding the different cultural practices may then shed light on the social sources of privacy competence and the appropriate remedies that can be provided to improve the situation. (shrink)

This paper examines levels of similarity in ethical outlooks in countries where economic and sociocultural values may differ markedly. We compared students from a capitalist country, the United States, with students from Ukraine, a country experiencing dramatic ideological confusion and economic change. We tested the hypothesis that greater social and moral integration, as operationalized by a lack of alienation and by religiousness, will directly affect one's willingness to engage in unethical business practices.The sample was composed of business students in both (...) Ukraine and the United States. The survey instrument consisted of widely used scales for measuring alienation and religiousness. The measure of ethical standards was a vignette-based quasi-projective technique. (shrink)

Using a 2×2×2 experimental design, the effects of situational and individual variables on individuals' intentions to act unethically were investigated. Specifically examined were three situational variables: (1) quality of the work experience (good versus poor), (2) peer influences (unethical versus ethical), and (3) managerial influences (unethical versus ethical), and three individual variables: (4) locus of control, (5) Machiavellianism, and (6) gender, on individuals' behavioral intentions in an ethically ambiguous dilemma in an work setting. Experiment 1 revealed main effects for quality (...) of work experience, Machiavellianism, locus of control, and an interaction effect for peer influences and managerial influences. Experiment 2 showed main effects for all three situational variables and Machiavellianism. Neither experiment supported gender differences. Limitations, future research, and implications for management are discussed. (shrink)

The purpose of this paper is to determine whether there is a relationship between a person's degree of religiousness and corporate social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical analysis showed that religiousness does influence students' orientation toward the economic, ethical, and philanthropic responsibilities of business. It does not, however, have a significant impact upon the managers' attitudes. When the "low religiousness" students and managers were compared, differences were found with (...) respect to the economic, ethical, and philanthropic components of corporate social responsibility. Similar results were obtained when the "high religiousness" students and managers were compared. The implications of these findings are discussed. (shrink)

This paper examines public accountants' perceptions of the relative importance of business ethics as a selection criterion for entry-level public accounting positions. Also, it seeks to determine whether gender differences do exist with respect to these perceptions. The data were collected through a survey of 335 professional accountants in four southeastern states. The results show that, among the eight selection factors that were studied, technical competence in accounting, communication skills, and interpersonal skills were the most influential, while professionalism and leadership (...) abilities were the least important. Ethics was ranked fourth by the females and sixth by the males. A multivariate analysis of variance revealed significant differences between the genders with respect to five of the eight factors. The females' scores were higher for ethics and interpersonal skills and lower for conceptual aptitude, strategic thinking, and leadership abilities. Implications for accounting educators and practitioners are discussed. (shrink)

This article extends previous research by investigating the basis for attitudes toward codes of ethics. Specifically, its purposes are threefold. First, to examine business managers' attitudes toward codes of ethics. Second, to ascertain whether gender differences do exist with respect to these attitudes. Third, to provide a benchmark for future studies of attitudes toward codes of ethics. A survey of 286 managers revealed significant differences between the female and male managers with respect to six of the eight variables studied.

This article extends previous research by investigating the basis for attitudes toward codes of ethics. Specifically, its purposes are threefold. First, to examine business managers' attitudes toward codes of ethics. Second, to ascertain whether gender differences do exist with respect to these attitudes. Third, to provide a benchmark for future studies of attitudes toward codes of ethics. A survey of 286 managers revealed significant differences between the female and male managers with respect to six of the eight variables studied.

Managers often encounter situations that require them to make decisions with ethical implications that affect the organization as well as the managers themselves. The issue we address in this study concerns whether the ethical consistency of managerial decisions is situation dependent. That is, are the decisions managers make ethically consistent when they are faced with different ethical situations? We hypothesize that managerial decisions will vary depending on the type of ethical situation they encounter. We also hypothesize that gender plays a (...) role in determining the ethical consistency of managerial decisions. Results of statistical analyses support our hypotheses. (shrink)

The discussion of moral dilemmas is often proposed as one way to teach ethics. But can ethics be taught to everyone? Do participants’ value orientations predict the acquisition of moral competence in an educational context? This study presents data from an evaluation of a course on the social consequences of information technology. IT-related dilemma discussions were used extensively in the course. The participants answered questionnaires at the beginning of the course and before their final exam at the end of term. (...) Moral competence was measured with the Moral Judgment Test. A questionnaire on individual reflexive values was used for the assessment of value orientations. Although the participants’ average level of moral competence did not change significantly, there was evidence that participants with a high degree of materialistic values were less likely to acquire moral competence during the course. (shrink)

This study examines the ethical values of respondents by level in the organizational hierarchy of a single firm. It also explores the possible impacts of gender, education and years of experience on respondents' values as well as their perceptions of how the organization and professional associations influence their personal values. Results showed that, although there were differences in individuals' ethical values by hierarchical level, significantly more differences were observed by the length of tenure with the organization. While respondents, as a (...) whole, were rather ambivalent in their perception of the organization's and professional associations' influence on their values, sales/service persons frequently felt pressured to modify their values in order to achieve company goals. (shrink)

Ethical behavior — the conscious attempt to act in accordance with an individually-owned morality — is the product of an advanced stage of the maturing process. Three models of ethical growth derived from research in human development are applied to issues of business ethics.

This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the (...) public, the client, and the PR industry. The results indicate that agency practitioners were more likely to be committed to their profession than to their organization, whereas in-house practitioners were more likely to be committed to their organization than to their profession. That is, in-house practitioners showed weak professional commitment, indicating that they perceived themselves as employees, not as PR professionals. Organizational factors such as reward, punishment, and peers’ ethical behavior had considerable influence on the professional ethics of in-house practitioners, whereas they had little influence on agency practitioners. Organizational factors as well as individual ethical values were more likely to influence the professional ethics of in-house practitioners than that of agency practitioners. Thus, to foster in-house practitioners’ professional ethics and commitment, professional associations in the PR industry should make efforts to provide in-house practitioners with more information on the PR industry and more opportunities for interacting and maintaining communication with their colleagues in the industry. (shrink)