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  1. Opportunism is in the Eye of the Beholder: Antecedents of Subjective Opportunism Judgments.Andaç T. Arıkan - 2018 - Journal of Business Ethics 161 (3):573-589.
    Contractualist work in business ethics as well as in economic organization theory views opportunistic behaviors as problematic since they create economic harm and are often considered to violate ethical norms. Yet, much of the empirical literature on opportunism has adopted a rather simplistic definition of opportunistic behaviors as behaviors that violate formal and/or relational contracts and assumed that instances of opportunism can be unequivocally defined by simply referring to the content of contracts. The consequence of this assumption has been a (...)
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  • Moral Foundations Theory: An Exploratory Study with Accounting and Other Business Students.Margaret L. Andersen, Jill M. Zuber & Brent D. Hill - 2015 - Journal of Business Ethics 132 (3):525-538.
    In this exploratory paper, we investigate the extension of Haidt’s :814–834, 2001, The righteous mind: Why good people are divided by politics and religion, 2012) Moral foundations theory, operationalized as the MFQ30 questionnaire, from a sample of the general public across many countries to a sample of business students. MFT posits that people rely on five major concerns, or foundations, when making moral judgments. The five concerns are care/harm, fairness/cheating, loyalty/betrayal, respect/authority, and purity/degradation. In addition, Haidt suggests that intuition, rather (...)
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  • Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments.Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 118 (3):639-653.
    Knowledge about ethical judgments has not advanced appreciably after decades of research. Such research, however, has rarely addressed the possible importance of the content of such judgments; that is, the material appearing in the brief vignettes or scenarios on which survey respondents base their evaluations. Indeed, this content has seemed an afterthought in most investigations. This paper closely examined the vast array of vignettes that have appeared in relevant research in an effort to reduce this proliferation to a more concise (...)
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  • Domestic Violence Spillover into the Workplace: An Examination of the Difference between Legal and Ethical Requirements.Marsha Katz, Yvette P. Lopez & Helen LaVan - 2017 - Business and Society Review 122 (4):557-587.
    Domestic violence is a growing societal concern that often spills over into the workplace. However, employers are not recognizing the spillover of domestic violence as a workplace issue. This is problematic considering the serious financial, legal, and ethical consequences for organizations. We analyzed six cases involving domestic violence that were litigated under specific legal bases: Violence Against Women Act, discrimination laws including Title VII, Family and Medical Leave Act, Americans with Disabilities Act, Social Security Disability, Occupational Safety and Health Act, (...)
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  • An Extended Model of Moral Outrage at Corporate Social Irresponsibility.Paolo Antonetti & Stan Maklan - 2016 - Journal of Business Ethics 135 (3):429-444.
    A growing body of literature documents the important role played by moral outrage or moral anger in stakeholders’ reactions to cases of corporate social irresponsibility. Existing research focuses more on the consequences of moral outrage than a systematic analysis of how appraisals of irresponsible corporate behavior can lead to this emotional experience. In this paper, we develop and test, in two field studies, an extended model of moral outrage that identifies the cognitions that lead to, and are associated with, this (...)
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  • (1 other version)Does Ethical Judgment Determine the Decision to Become a Cyborg?: Influence of Ethical Judgment on the Cyborg Market.Jorge Pelegrín-Borondo, Mario Arias-Oliva, Kiyoshi Murata & Mar Souto-Romero - 2020 - Journal of Business Ethics 161 (1):5-17.
    Today, technological implants to increase innate human capabilities are already available on the market. Cyborgs, understood as healthy people who decide to integrate their bodies with insideable technology, are no longer science fiction, but fact. The cyborg market will be a huge new business with important consequences for both industry and society. More specifically, cyborg technologies are a unique product, with a potentially critical impact on the future of humanity. In light of the potential transformations involved in the creation of (...)
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  • Three ethical frames of reference: insights into Millennials' ethical judgements and intentions in the workplace.Barbara Culiberg & Katarina Katja Mihelič - 2015 - Business Ethics: A European Review 25 (1):94-111.
    The paper investigates the ethical decisions of Millennials, who are not only part of an expanding cohort of the workforce, but also represent potential future managers with a growing influence on work practices and employment relationships. In the conceptual model, we propose that three ethical frames of reference, represented by perceived organisational ethics, perceived employee ethics and reflective moral attentiveness, antecede ethical judgements, which further influence the ethical intentions of Millennials. Using structural equation modelling, we test the model for three (...)
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  • Exploring Bypass Practices on Sharing Platforms: A Typology of Users Who Bypass and Those Who Don’t.Stephanie Nguyen, Daisy Bertrand, Sylvie Llosa & Mathieu Alemany Oliver - forthcoming - Journal of Business Ethics:1-27.
    Bypassing occurs on sharing platforms when users decide to finalize the exchange directly with each other and engage in tactics to circumvent the payment stage. While previous studies have focused on the antecedents associated with bypass practices, more research is needed to better understand the prevalence of bypassing, which bypass practices are enacted, which types of users bypass, and which do not. Using a mixed-methods design, we first conduct semi-structured interviews (_N_ = 19) to identify several motivations behind bypass tactics (...)
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  • Mindfulness, Moral Reasoning and Responsibility: Towards Virtue in Ethical Decision-Making.Cherise Small & Charlene Lew - 2019 - Journal of Business Ethics 169 (1):103-117.
    Ethical decision-making is a multi-faceted phenomenon, and our understanding of ethics rests on diverse perspectives. While considering how leaders ought to act, scholars have created integrated models of moral reasoning processes that encompass diverse influences on ethical choice. With this, there has been a call to continually develop an understanding of the micro-level factors that determine moral decisions. Both rationalist, such as moral processing, and non-rationalist factors, such as virtue and humanity, shape ethical decision-making. Focusing on the role of moral (...)
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  • Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison.Loréa Baïada-Hirèche & Ghislaine Garmilis - 2016 - Journal of Business Ethics 139 (4):639-659.
    This paper investigates whether accounting professionals’ ethical judgment is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, (...)
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  • (1 other version)Does Ethical Judgment Determine the Decision to Become a Cyborg?: Influence of Ethical Judgment on the Cyborg Market.Jorge Pelegrín-Borondo, Mario Arias-Oliva, Kiyoshi Murata & Mar Souto-Romero - 2018 - Journal of Business Ethics 161 (1):5-17.
    Today, technological implants to increase innate human capabilities are already available on the market. Cyborgs, understood as healthy people who decide to integrate their bodies with insideable technology, are no longer science fiction, but fact. The cyborg market will be a huge new business with important consequences for both industry and society. More specifically, cyborg technologies are a unique product, with a potentially critical impact on the future of humanity. In light of the potential transformations involved in the creation of (...)
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  • Ethical consumer decision‐making: The role of need for cognition and affective responses.Omneya Mokhtar Yacout & Scott Vitell - 2018 - Business Ethics: A European Review 27 (2):178-194.
    Most of the academic research in the field of consumer ethics has focused on the cognitive antecedents and processes of unethical consumer behavior. However, the specific roles of discrete emotions such as fear have not yet been investigated thoroughly. This research examines the role of the need for cognition, the three affective responses—fear, power, and excitement—and perceived issue importance on moral intensity, ethical perceptions, and ethical intentions for four types of unethical consumer behaviors. A sample of consumers from the two (...)
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  • Why bad feelings predict good behaviours: The role of positive and negative anticipated emotions on consumer ethical decision making.Marco Escadas, Marjan S. Jalali & Minoo Farhangmehr - 2019 - Business Ethics: A European Review 28 (4):529-545.
    Business Ethics: A European Review, EarlyView.
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  • A Framework for Understanding Ethical and Efficiency Issues in Pharmaceutical Intellectual Property Litigation.Margaret Oppenheimer, Helen LaVan & William F. Martin - 2015 - Journal of Business Ethics 132 (3):505-524.
    Developing and applying a framework for understanding the complexities of economic and legal considerations in two recent Supreme Court rulings was the focus of this research. Of especial concern was the protection of intellectual property in the pharmaceutical industry. Two cases from 2013 were selected: FTC v. Activis and Association for Molecular Pathology v. Myriad Genetics, Inc.. Part of the rationale for the selection was the importance of the Supreme Court rulings and the importance of the pharmaceutical sector. A qualitative (...)
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  • Putting the Pieces Back Together: Moral Intensity and Its Impact on the Four‐component Model of Morality.Trevor T. Moores, H. Jeff Smith & Moez Limayem - 2018 - Business and Society Review 123 (2):243-268.
    A large body of research has examined the relationship between moral intensity (MI) and the four‐component model of morality, typically, by separating MI into its constituent dimensions and regressing them individually against the four‐component model. This approach, however, violates the definition of MI as a single construct. To correct this problem, we develop and test a model of the impact of MI as a single, 6‐item formative construct. We find that when MI is taken into account, moral recognition is not (...)
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  • The Potential Use of Sociological Perspectives for Business Ethics Teaching.Johannes Brinkmann - 2019 - Journal of Business Ethics 156 (1):273-287.
    This paper investigates the potential contribution of sociological perspectives for business ethics teaching. After a brief and selective literature review, the paper suggests starting with sociological thinking and three aspects of it: sociological concepts, sociological imagination, and postponed judgment. After presenting two short case teaching stories and three sociological concepts or frameworks, the potential inspiration value of a sociological checklist for analysing or diagnosing business ethics cases is tried out. As an open ending, some short final suggestions are made for (...)
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  • An Investigation of the Relationships Among Volunteer Income Tax Assistance (VITA) Participation and Ethical Judgment and Decision Making.Anne L. Christensen & Angela Woodland - 2018 - Journal of Business Ethics 147 (3):529-543.
    The Pathways Commission calls on accounting educators to develop students’ skills in ethical judgment and decision making, but there is uncertainty about how best to accomplish this task. We test if participation in Volunteer Income Tax Assistance programs is positively associated with students’ ethical judgment and decision making. Using a questionnaire administered to students participating in VITA and students not participating in VITA at seven universities, we form multiple measures of students’ ethical judgment and students’ ethical decision making. Regression analyses (...)
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  • Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test. [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2021 - Journal of Business Ethics 181 (4):979-995.
    Some researchers interested in assessing moral reasoning among business practitioners or students have developed their own vignettes or scenarios set in business contexts, based on assumptions that the situations presented in the often-used Defining Issues Test (DIT) will somehow be inappropriate for these specific types of respondents. This paper is the first to examine in depth both the actual details contained in these business-oriented scenarios and empirical findings emerging from them. Among this paper’s conclusions are: (1) assumptions underpinning the presumed (...)
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