Although naming-and-shaming (shaming) is a commonly used tax enforcement mechanism, little is known about the efficacy of shaming tax evaders. Through two experiments, this study examines the effects of shaming tax evaders on third-party observers’ perceptions of retributive justice and tax compliance intentions, and whether the salience of persuasion of observers moderates these relationships. Based on insights from defiance theory, the message learning model, and persuasive communications, this study predicts and finds that shaming evaders increases observers’ tax compliance intentions. Furthermore, (...) the results show that higher persuasion, which includes sanction and normative appeals, affects observers’ tax compliance intentions. This study also suggests that shaming has a positive effect on perceptions of retributive justice. Importantly, the results reveal that perceptions of retributive justice in shaming punishment mediate the effect of shaming on tax compliance intentions. The implications for theory and practice are discussed. (shrink)

This article uses the concept of partial organization to examine how organizing principles can facilitate the effective operation of networked forms of corruption. We analyze the case study of a corruption network in the South Korean maritime industry in terms of how it operated by selectively appropriating practices normally associated with formal bureaucratic organizations. Our findings show that organizational elements built into the corruption network enabled coordination of corruption activities and served to distort and override practices within member organizations. The (...) network was primarily organized through the hierarchical organization of a bounded and controlled set of members and, to a lesser extent, through processes of monitoring and sanctions. Given its clandestine nature, the network avoided the use of explicit rules to govern behavior, instead relying on habituated routines to ensure consistent and predictable action from members. We find that organizational elements were rescinded when the corruption network was exposed after the sinking of a passenger ferry, the Sewol. By rolling back its hierarchical organization and reverting to core relationships, the corruption network sought to preserve its center. The article illustrates the explanatory value of studying how the activities of corruption networks are enabled and adapt to existential challenges through partial organization. (shrink)

In recent years, research on morality in organizational life has begun to examine how organizational conduct comes to be socially constructed as having failed to comply with a community’s accepted morals. Researchers in this stream of research, however, have paid little attention to identifying and theorizing the key actors involved in these social construction processes and the types of accounts they construct. In this paper, we explore a set of key structural and cultural dimensions of apparent noncompliance that enable us (...) to distinguish between four categories of actors who engage in constructing the label of moral failure: dominant insiders, watchdog organizations, professional members, and publics. The analysis further clarifies which category of actor is more likely to succeed in constructing the label of moral failure under which circumstances, and what accounts they are likely to use, namely scapegoating, prototyping, shaming, and protesting. (shrink)

In this essay, I focus on the initial reaction of the then leadership of the Academy of Management to President Trump’s travel ban issued in January 2017. By viewing the travel ban in purely administrative terms, AOM leadership framed it as an example of “political speech”, on which they were organizationally barred to take a public stand. I subject this view to critical assessment, arguing that the travel ban had a distinct moral character, which was antithetical to scholarly values. Τhe (...) travel ban, I suggest, should be viewed as a non-prototypical case of political speech, which required AOM leadership to flexibly adapt existing rules in situ: to imaginatively frame the travel ban in order to undertake responsible action. Accordingly, the early 2017 AOM rules about political speech should be seen not as recipes-for-action but as reminders-for-action, thus allowing an imaginative reframing. Finally, exploring the notion of moral imagination, I distinguish between “disclosive” and “incremental” moral imagination and responsibility, and suggest that AOM leadership engaged mainly in the latter. (shrink)

Ethical decision-making descriptive theoretical models often conflict with each other and typically lack comprehensiveness. To address this deficiency, a revised EDM model is proposed that consolidates and attempts to bridge together the varying and sometimes directly conflicting propositions and perspectives that have been advanced. To do so, the paper is organized as follows. First, a review of the various theoretical models of EDM is provided. These models can generally be divided into rationalist-based ; and non-rationalist-based. Second, the proposed model, called (...) ‘Integrated Ethical Decision Making,’ is introduced in order to fill the gaps and bridge the current divide in EDM theory. The individual and situational factors as well as the process of the proposed model are then described. Third, the academic and managerial implications of the proposed model are discussed. Finally, the limitations of the proposed model are presented. (shrink)

In this article, we discuss and compare various positions in leadership theory through the perspective of Kierkegaard’s modes of existence. After a brief presentation of the three modes of existence—aesthetic, ethical and religious—and a description of the ironic–reflective interpretation of the change process, we synthesize leadership theories into the three main positions of instrumental, responsible and spiritual. Later, we compare and integrate the different positions in leadership theory with the three modes of existence. We argue that the various positions in (...) leadership theory represent different modes of existence. This means that leaders anchored within the aesthetical mode of existence tend to prefer the instrumental position, leaders anchored in the ethical mode of existence tend to prefer the responsible position, and leaders anchored in the religious mode of existence tend to prefer the spiritual position. In accordance with this line of reasoning the ironic–reflective interpretation of Kierkegaard’s three modes of existence gives a relevant explanation for development of leadership theory, and we delve deeper into some key dimensions in the expanding contexts of ontology, epistemology, ethics, the image of man and organizational ends. We conclude that it is necessary to start a process of transition in the mode of existence and in leadership theory in order to cope with the underlying patterns of the natural, cultural and economic crises we are facing today. (shrink)

The goal of this paper is to examine the impact of leadership and promotion regulatory focus on employees’ willingness to engage in unethical pro-organizational behavior . Building from a person–situation interactionist perspective, we investigate the interaction of leadership style and how leaders frame messages, as well as test a three-way interaction with promotion focus. Using an experimental design, we found that inspirational and charismatic transformational leaders elicited higher levels of UPB than transactional leaders when the leaders used loss framing, but (...) not gain framing. Furthermore, followers’ promotion regulatory focus moderated this relationship such that the effect held for followers with low promotion focus, but not for individuals with high promotion focus. Our findings extend the understanding of UPB, offer theoretical mechanisms to explain when this behavior occurs, and contribute to leadership theory and research on ethical decision making. (shrink)

Although theory refers to organizational culture as an important variable in corrupt organizations, only little empirical research has addressed the characteristics of a corrupt organizational culture. Besides some characteristics that go hand in hand with unethical behavior and other features of corrupt organizations, we are still not able to describe a corrupt organizational culture in terms of its underlying assumptions, values, and norms. With a qualitative approach, we studied similarities of organizational culture across different corrupt organizations. In this study, we (...) performed content analysis on interviews of 14 independent experts about their experience with corrupt organizations. With this approach, we gained insights about different corrupt organizations spanning different branches (e.g., government, foreign trade, pharmacy, sports, building industry). We found that corrupt organizations perceive themselves to fight in a war, which leads to their taken-for-granted assumption that “the end justifies the means”. This assumption inspires many values and norms of the organizational culture. An important value in a corrupt organization is “security”, and an important norm is punishment of deviant (i.e., non-corrupt) behavior. Furthermore, managers and employees differ in their perception of organizational culture. While the management endorses values, such as success, results, and performance, and implements these values in their norms of goal setting, employees make use of rationalization strategies and endorse values of security and team spirit. (shrink)

Sustainability problems often seem intractable. One reason for this is due to difficulties coordinating actors’ efforts to address socially responsible outcomes. Drawing on theories of bounded ethicality and incorporating work on communicating shared values in coordinating action this paper outlines the lack coordination as a matching issue, one complicated by underlying heterogeneity in actors’ moral values and thus motivation to address socially responsible outcomes. Three factors contribute to this matching problem. First, we argue it is not actors’ simple cognitive awareness, (...) but their moral awareness of social issues that explains why certain actors move to address problems while others do not. In other words, actors may recognize sustainability problems, but are not motivated to solve them as they are not understood as moral problems. Second, we posit that progress requires alignment in issues that some actors find worth addressing whereas others do not, thus explaining how heterogeneity in moral perceptions interrupt coordination towards socially important goals. Finally, we propose that progress is undermined if actors myopically focus on level-specific outcomes in ways that elucidates why institutional responses often fail to address individual outcomes and vice versa. We use the existing literature on the socially important issue of food waste to examine our theoretical contribution and develop a typology that explains conditions that inhibit coordination. Thus, our work proposes a psycho-structural view on matching and coordination toward sustainable outcomes, highlighting how psychological and structural constraints prevent effective coordination in addressing sustainability goals. (shrink)

Recognizing that truth is socially constructed or that knowledge and power are related is hardly a novelty in the social sciences. In the twenty-first century, however, there appears to be a renewed concern regarding people’s relationship with the truth and the propensity for certain actors to undermine it. Organizations are highly implicated in this, given their central roles in knowledge management and production and their attempts to learn, although the entanglement of these epistemological issues with business ethics has not been (...) engaged as explicitly as it might be. Drawing on work from a virtue epistemology perspective, this paper outlines the idea of a set of epistemic vices permeating organizations, along with examples of unethical epistemic conduct by organizational actors. While existing organizational research has examined various epistemic virtues that make people and organizations effective and responsible epistemic agents, much less is known about the epistemic vices that make them ineffective and irresponsible ones. Accordingly, this paper introduces vice epistemology, a nascent but growing subfield of virtue epistemology which, to the best of our knowledge, has yet to be explicitly developed in terms of business ethics. The paper concludes by outlining a business ethics research agenda on epistemic vice, with implications for responding to epistemic vices and their illegitimacy in practice. (shrink)

Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...) perspective. The framework is based on five “W” questions: Who, What, hoW, Why, and to Whom? The answers to the proposed questions clarify the main aspects of whistleblowing, provide insights into existing studies of the subject, and identify relevant gaps in the literature which, in turn, offer opportunities for future research. (shrink)

Secrecy and “social cocooning” are critical mechanisms allowing the normalization of corruption within organizations. Less studied are processes of normalization that occur when corruption is an “open secret.” Drawing on an empirical study of Greek public-sector organizations, we suggest that a second-order normalization process ensues among non-corrupt onlookers both inside and beyond the organization. What is normalized at this level is not corruption, but its tolerance, which we disaggregate into agent-focused tolerance and structure-focused tolerance. Emphasizing the importance of non-corrupt bystanders, (...) we claim that second-order normalization helps corruption persist in situations where its presence is openly acknowledged. This adds an important new dimension to normalization theory and we unpack its implications for both future research and practice in this area. (shrink)

ABSTRACTOrganization and management researchers praise the value of care in the workplace. However, they overlook the conflict between caring for work and for coworkers, which resonates with the dilemma of care allocation highlighted by ethicists of care. Through an in-depth qualitative study of two organizations, we examine how this dilemma is confronted in everyday organizational life. We draw on the concept of boundary work to explain how employees negotiate the boundary of their caring responsibilities in ways that grants or denies (...) care to coworkers. We argue that the possibility of an ethics of care for coworkers requires boundary work that suspends the separation of personal and professional selves and constitutes the worker as a whole person. We contribute to research on care in organizations by showing how care for coworkers may be enabled or undermined by maintaining or suppressing the care allocation dilemma. (shrink)

Wisdom is almost always associated with doing the right thing in the right way under right circumstances in order to achieve the common good. In this paper, however, we propose that wisdom is more associated with deciding between better and worse wrongs; a winless situation we define as tragic. We suggest that addressing the tragic question is something that leaders and managers generally avoid when focusing on business decisions and choices. Yet, raising and confronting the tragic question is important for (...) three main reasons. Firstly, it emphasises that wisdom is about recognising that doing the ethically responsible thing can sometimes lead to acting in ways that violate different ethical norms and values. Secondly, it foregrounds the issue of emotional perception in ethical decision-making. We argue that emotions are salient in directing attention to the tragic question and recognising morally ambiguous situations. Thirdly, the tragic question has important consequences for moral learning, accepting moral culpability for wrongdoing and organisational commitment to righting the wrong. We illustrate our arguments by drawing on three mini-cases: Arjuna’s dilemma in the Mahabharata, Gioia’s deliberations about his role in the Ford Pinto fires and the production of the abortion pill by French company Roussel-Uclaf. (shrink)

This paper aims to integrate insights from psychoanalytic theory into business ethics research on the sources of ethical failures within organizations. We particularly draw from the analysis of sources and outcomes of neurotic processes that are part of human development, as described by the psychoanalyst Karen Horney and more recently by Manfred Kets de Vries; we interpret their insights from a stakeholder theory perspective. Business ethics research seems to have overlooked how “neurotic management styles” could be the antecedents of unethical (...) behavior within organizations. After showing the connection between five managerial neuroses and the corresponding potential ethical failures within organizations that have been already identified within business ethics research, we suggest three organizational strategies to counteract these failures. First, we argue that managers should pay greater attention at the complexity of human motivation, avoiding the simplistic view of compliance‐based approaches. Second, we discuss the importance of developing a conversation around values within organizations, enabling healthy individual growth and limiting the emergence of neurotic processes. Finally, we discuss the role of the business ethicist in facilitating such a process, suggesting a parallel between the role of the business ethicist and that of the psychoanalytic therapist. (shrink)

This article demonstrates how instructors of professionalism and ethics training programs can integrate a professional decision-making tool in training curricula. This tool can help trainees understand how to apply professional decision-making strategies to address the threats posed by a variety of psychological and environmental factors when they are faced with complex professional and ethical situations. We begin by highlighting key decision-making frameworks and discussing factors that may undermine the use of professional decision-making strategies. Then, drawing upon findings from past research, (...) we present the “SMART” professional decision-making framework: seeking help, managing emotions, anticipating consequences, recognizing rules and context, and testing assumptions and motives. Next, we present a vignette that poses a complex ethical and professional challenge and illustrate how each professional decision-making strategy could or should be used by characters in the case. To conclude, we review a series of educational practices and pedagogical tools intended to help trainers facilitate trainee learning, retention, and application of “SMART” decision-making strategies. (shrink)

In this research, we examine the relationship between employee psychological entitlement and employee willingness to engage in unethical pro-organizational behavior. We hypothesize that a high level of PE—the belief that one should receive desirable treatment irrespective of whether it is deserved—will increase the prevalence of this particular type of unethical behavior. We argue that, driven by self-interest and the desire to look good in the eyes of others, highly entitled employees may be more willing to engage in UPB when their (...) personal goals are aligned with those of their organizations. Support for this proposition was found in Study 1, which demonstrates that organizational identification accentuates the link between PE and the willingness to engage in UPB. Study 2 builds on these findings by examining a number of mediating variables that shed light on why PE leads to a greater willingness among employees to engage in UPB. Furthermore, we explored the differential effects of PE on UPB compared to counterproductive work behavior. We found support for our moderated mediation model, which shows that status striving and moral disengagement fully mediate the link between PE and UPB. PE was also linked to CWB and was fully mediated by perceptions of organizational justice and moral disengagement. (shrink)

Although apparently irrational, people with seemingly high moral standards routinely make immoral decisions or engage in morally questionable behavior. It appears as if under certain circumstances, people become in some enigmatic way blind to the immoral aspects of what they are doing or consequences of their immoral actions. This article focuses and reports on a psychoanalytic inquiry into the role of emotions and the unconscious management of unwanted emotions in promoting moral blindness. Emotions are essential to the conscience, self-sanctioning, and (...) advancement of moral behavior. Notwithstanding moral ideations, a sufficiently strong counterwill may create incongruence between moral intentions and actual desires or behavior. The unwelcome experience of acute moral emotions such as guilt and anxiety is likely to activate a range of psychological defense mechanisms and unconscious processes to manage these emotions. It is argued that the management of these emotions through undue avoidance, inappropriate regulation, or lack of regulation, can bypass self-sanctioning. As result, the condition of moral blindness can develop or be sustained. The psychoanalytic explanations offered contribute to the understanding as to how emotions in combination with the unconscious mind can cause moral blindness in any person, notwithstanding high moral standards and good intentions. Improved understanding of moral blindness represents an important scientific step in improved understanding of our moral and immoral selves, with all its complexities, conflicts, and contradictions. (shrink)

The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...) and Jones’ issue-contingent model of ethical decision making. We developed the conceptual model of consumer ethical decision making for CTE by incorporating four key elements from the issue-contingent model, i.e. moral recognition, moral judgement, moral intention and moral intensity, while personal moral philosophies were introduced as an antecedent to the consumer ethical decision-making process. The study was conducted on a sample of consumers from Slovenia, where CTE is a widespread phenomenon. The findings confirm that consumers’ recognition of CTE as a moral issue is influenced by their moral philosophy and perceptions regarding the magnitude of CTE’s consequences, their visibility, probability, and temporal immediacy. These perceptions also play an important role in determining consumers’ moral judgements and intentions regarding CTE. Moreover, through the process of moral recognition and moral judgement, consumers form intentions to participate in, or avoid CTE. The study holds important implications for public policy makers who are trying to reduce the tax gap in times of economic instability and fiscal crisis. (shrink)

This article shows how the ethical framing of the contemporary issue of modern slavery has evolved in UK construction, a sector in which there is a high risk of labor exploitation. It also examines how these framing dynamics have inhibited the emergence of a common framework of action to deal with the issue. We draw on both framing theory and the literature on the discursive construction of moral legitimacy. Our longitudinal analysis reveals that actors seeking to shape the debate bring (...) their own moral schemes to justify and construct the legitimacy of their frames. Actors cluster their views around five evolving frames: human rights issue (later shifting to hidden crime), moral issue, management issue (later shifting to human moral obligation), social justice issue, and decent work issue—which promote particular normative evaluations of what the issue is, who is responsible, and recommendations for action. Our study contributes to a dynamic and political understanding of the meaning making of modern slavery. We identify the antecedents and conditions that have forestalled the emergence of new patterns of action to tackle modern slavery in the UK construction sector thereby evidencing the effects of the interplay of morally competing frames on field-level change. (shrink)

Privacy issues surrounding the use of social media sites have been apparent over the past ten years. Use of such sites, particularly Facebook, has been increasing and recently business organizations have begun using Facebook as a means of connecting with potential customers or clients. This paper presents an empirical study of perceived privacy violations to examine factors that influence the expectations of privacy on Facebook. Results of the study suggest that the more important Facebook is to users, the more likely (...) they are to perceive privacy violations and the more likely those violations are to be considered serious. Furthermore, how information is used is more important than the way this information is accessed. (shrink)

Definition of the problemThe upcoming reforms according to the specifications of the Master Plan 2020 provide for a competency-oriented restructuring of medical studies. This article aims to develop perspectives on how teaching ethics in medical studies can be more strongly oriented at building competencies. In this way, it pursues the goal of making the concept of competency more tangible for medical ethics and usable for the design of medical ethics education.ArgumentsWe understand competencies as dispositions for actions that enable problem solving. (...) By transferring the concept of moral intelligence to the moral actions of physicians in patient care, we specify five ethical–moral competencies that must be present for morally appropriate, ethically reflected actions by future physicians: (1) the ability to form a professional moral compass, (2) the willingness to align oneself with professional ethical norms and values, (3) the ability to perceive moral dimensions of medical action, (4) the ability to make moral judgments based on ethical considerations about the right action, and (5) the willingness to realize ethically justified action. We illustrate their importance for teaching medical ethics using the example of teaching clinical ethics in medical studies.ConclusionOur conceptualization of moral–ethical competencies can be used to design concrete courses in a competency-oriented way. Our approach could be applied analogously to other areas of teaching ethics in health care. (shrink)

In this paper, we take a framing perspective to corporate environmental irresponsibility and focus it on the community of place as one among the most affected, yet rarely examined, stakeholders. In particular, we take a framing microprocess perspective, to study how interactions within a community of place affect a mobilization after corporate environmental irresponsibility. We elicit two framing microprocess, losses display and scale augmentation, and show how they significantly, though differently, affect a mobilization. In so doing, we enrich our understanding (...) of how communities of place mobilize, the types of, and venues, where interactions take place in a community of place—and how these affect a mobilization. (shrink)

This paper introduces the concept of business-related conspiracy theories. Drawing on Aristotelian virtue ethics and undertaking a narratological and ethical analysis of 28 BrCTs found online, I emphasize that BrCTs are narratives with structures rooted in other latent macro- and meta-narratives, including centuries-old myths. In particular, I reconstruct the fictional world of BrCTs – one in which CSR and social contracts have failed – before identifying eight different types of actors as which people can morally situate themselves in their relationships (...) with business. Finally, I elaborate on the actors’ performances and their use of external and legitimate forces to end the story. The paper concludes with a discussion of potential future research to help combat BrCTs, as well as a call for the critical study of political CSR. (shrink)

This paper aims to integrate insights from psychoanalytic theory into business ethics research on the sources of ethical failures within organizations. We particularly draw from the analysis of sources and outcomes of neurotic processes that are part of human development, as described by the psychoanalyst Karen Horney and more recently by Manfred Kets de Vries; we interpret their insights from a stakeholder theory perspective. Business ethics research seems to have overlooked how “neurotic management styles” could be the antecedents of unethical (...) behavior within organizations. After showing the connection between five managerial neuroses and the corresponding potential ethical failures within organizations that have been already identified within business ethics research, we suggest three organizational strategies to counteract these failures. First, we argue that managers should pay greater attention at the complexity of human motivation, avoiding the simplistic view of compliance‐based approaches. Second, we discuss the importance of developing a conversation around values within organizations, enabling healthy individual growth and limiting the emergence of neurotic processes. Finally, we discuss the role of the business ethicist in facilitating such a process, suggesting a parallel between the role of the business ethicist and that of the psychoanalytic therapist. (shrink)

ABSTRACT:The ethical sensemaking approach stands as an essential alternative to the dominant rational and objectivist paradigm of ethical decision-making in organizations. From this perspective, this research explores the intrapersonal interplay of emotions and reflexivity in ethical sensemaking. We analyzed thirty-seven semi-structured interviews conducted with executive coaches sharing a critical incident about an issue they framed as ethical. Our findings show that their ethical decisions unfolded over a three-phase emotional reflexive sensemaking process, where reflexivity allowed for the management of emotions in (...) the form of emotional awareness, emotional unpacking, and emotional engagement. Therefore, we portray ethics as afabric, produced through the knitting of emotions and reflexivity. And, while ethics certainly appear to be produced by the subject, we suggest a reciprocal relationship, whereby the very fabric of ethics contributes to the production of the ethical subject. (shrink)

This study explores how paradoxical tensions between economic growth and environmental protection are avoided through organizational mythmaking. By examining the European oil and gas supermajors’ “CEO-speak” about climate change, we show how mythmaking facilitates the disregarding, diverting, and/or displacing of sustainability tensions. In doing so, our findings further illustrate how certain defensive responses are employed: regression, or retreating to the comforts of past familiarities, fantasy, or escaping the harsh reality that fossil fuels and climate change are indeed irreconcilable, and projecting, (...) or shifting blame to external actors for failing to address climate change. By highlighting the discursive effects of enacting these responses, we illustrate how the European oil and gas supermajors self-determine their inability to substantively address the complexities of climate change. We thus argue that defensive responses are not merely a form of mismanagement as the paradox and corporate sustainability literature commonly suggests, but a strategic resource that poses serious ethical concerns given the imminent danger of issues such as climate change. (shrink)

While much research has focused on the effects of ethical and unethical leadership, little is known about how followers come to perceive their leaders as ethical or unethical. In this article, we investigate the co-creation of ethical and unethical leadership perceptions. Specifically, we draw from emerging research on moral congruence in organizational behaviour and empirically investigate the role of congruence in leaders’ and followers’ moral foundations in followers’ perceptions of ethical and unethical leadership. By analysing objective congruence scores from 67 (...) leader–follower dyads by means of polynomial regression with surface response analysis, we find partial support for our theoretically derived predictions. Significant effects were revealed for the fairness, loyalty, and authority moral foundations but not for the care and sanctity moral foundations. We discuss theoretical and practical implications of these findings. (shrink)

BackgroundValue sensitivity – the ability to recognize value-related issues when they arise in practice – is an indispensable competence for medical practitioners to enter decision-making processes related to ethical questions. However, the psychological competence of value sensitivity is seldom an explicit subject in the training of medical professionals. In this contribution, we outline the traditional concept of moral sensitivity in medicine and its revised form conceptualized as value sensitivity and we propose an instrument that measures value sensitivity.MethodsWe developed an instrument (...) for assessing the sensitivity for three value groups in a four step procedure: 1) value identification ; 2) value representation ; 3) vignette construction and quality evaluation ; and 4) instrument validation by comparing nursing professionals with hospital managers.ResultsWe find that nursing professionals recognize and ascribe importance to principle-related issues more than professionals from hospital management. The latter are more likely to recognize and ascribe importance to strategy-related issues.ConclusionsThese hypothesis-driven results demonstrate the discriminatory power of our newly developed instrument, which makes it useful not only for health care professionals in practice but for students and people working in the clinical context as well. (shrink)

Ethically questionable leader conduct continues to garner headlines. It has prompted the leadership field to renew their focus on research regarding the ethical dimensions of leadership. Empirical emphases have focused on understanding negative leader behaviour, with the typical leadership study reliant upon positivist approaches. I critique these studies as not having produced meaningful, practicable or wholly relevant insights regarding the challenges and support mechanisms required to lead ethically. Few studies have in fact examined leadership in not-for-profit organisations where decisions might (...) reasonably be expected to possess elevated moral capital. To test this, my study interviewed leaders from professional sectors in both the USA and the UK, to offer a more holistic interpretation of what underpins and directs leader moral disposition. As corollary, this research explicates issues of practicability and how other sectors might learn from leaders who perpetually practise their ethicality. To gain insights that develop the field of leadership research, my thesis centres on the experiences of ten high-level, elite and specialised leaders. Although not selected as ethical, they were found to be principled, ethical decision-makers. A specific type of in-depth, qualitative interviewing was conducted and justified to more readily reflect the status of the leaders. Elite and specialised interviewing has not been widely used as a data collection tool, but it offered a unique opportunity to garner specialised data, once access issues had been overcome. The findings reveal unique insights into the underexplored ethical leader mindset and highlight the complex processes of leader decision-making in situ by demonstrating what underpins leaders’ behaviour, with reference to how they understand experiences for themselves. This study uncovers the symbiotic and interconnected nature of the variety of ideological frameworks at play, positing theological concepts alongside sociological and philosophical counterparts. Ethical awareness, the notions of trust and responsibility are shown as bedrock and explicit. This research presents a new ethical leadership, a typology that shows how ethical leaders are created through experience, sustained and developed over time, and nourished by awareness beyond the self. Current conceptions have done little to inform ethical leadership development, whereas I offer a more practical and holistic way to use the unexpected, traumatic, and intense crucibles of leadership experience to explicate and consolidate ethical foundations. This thesis presents a vision of a welfare driven leadership originating from the self, in the service of others, and for society; an ethical leadership for all. (shrink)

Crowdfunding has created new opportunities for poor microentrepreneurs. One crucial question is the impact that the purpose of a loan—either business investment or basic necessities—may have on the success of a campaign. Investigating a prosocial crowdfunding platform, we find that loans taken out to meet basic needs are funded faster than business-related loans, especially for small amounts, which can be explained by the prosocial motivation of microlenders. Moreover, female microborrowers are funded faster than men, especially for basic needs loans. Our (...) results therefore suggest an ethical blind spot, since prosocially motivated crowdlenders may unintentionally end up producing adverse effects, replicating gender role by supporting women to a lesser extent when they apply for business loans. This finding expands prosocial motivational theory in ethical finance. (shrink)

Recent theories on cognitive science have stressed the significance of moral intuition as a counter to and complementary part of moral reasoning in decision making. Thus, the aim of this paper is to create an integrated framework that can account for both intuitive and reflective cognitive processes, in order to explore the antecedents of ethical decision making. To do that, we build on Scholasticism, an important medieval school of thought from which descends the main pillars of the modern Catholic social (...) doctrine. Particularly, the focus will be on the scholastic concept of synderesis, which is an innate human faculty that constantly inclines decision makers toward universal moral principles. Managerial implications are discussed, stressing how a rediscovery of decision makers’ intuitive moral judgments could be relevant in the reflective thinking practice of managers’ ethical reasoning, thus saving them from rational insensitivity to ethical dilemmas. (shrink)

In this paper, we report on the development and validity of the Professional Decision-Making in Research measure, a vignette-based test that examines decision-making strategies used by investigators when confronted with challenging situations in the context of empirical research. The PDR was administered online with a battery of validity measures to a group of NIH-funded researchers and research trainees who were diverse in terms of age, years of experience, types of research, and race. The PDR demonstrated adequate reliability and parallel form (...) correlation. As hypothesized, the PDR was significantly negatively correlated with narcissism, cynicism, moral disengagement, and compliance disengagement; it was not correlated with socially desirable responding. In regression analysis, the strongest predictors of higher PDR scores were low compliance disengagement, speaking English as a native language, conducting clinical research with human subjects, and low levels of narcissism. Given that the PDR was written at an eighth grade reading level to be suitable for use with English as a second language participants and that only one-fourth of items focused on clinical research, further research into the possible roles of culture and research ethics training across specialties is warranted. This initial validity study demonstrates the potential usefulness of the PDR as an educational outcome assessment measure and a research instrument for studies on professionalism and integrity in research. (shrink)

Due to the frequent occurrence of ethical transgressions and unethical employee behaviors, there has lately been an increasing interest in the ethical foundations of contemporary organizations. However, large-scale comprehensive analyses of organizational ethics are still comparatively limited. Our study contributes to both management control and business ethics literature by empirically examining potential antecedents as well as resulting effects of ethical work climates on organizational-level outcomes. Based on a cross-sectional survey among 295 large- and medium-sized companies, we find that more informal (...) means of control constitute important elements of a broader organizational control context that are strongly related to the emergence of coherent ethical work climates with an increased awareness of ethical issues. Moreover, our results show that the relationship between ethical work climates and organizational performance can be considered as rather indirect as it is fully mediated by increased mutual trust among employees. Overall, our study thus supports the particular importance of ethical work climates and identifies appropriate means to encourage ethical conduct. (shrink)

This paper discusses compassion failure and compassion deficits in health care, using two major reports by Robert Francis in the UK as a point of reference. Francis enquired into events at the Mid Staffordshire Hospital between 2005 and 2009, events that unequivocally warrant the description ‘appalling care’. These events prompted an intense national debate, along with proposals for significant changes in the regulation of nursing and nurse education. The circumstances are specific to the UK, but the issues are international.I suggest (...) that social psychology provides numerous hints about the mechanisms that might have been involved at Mid Staffs and about the reasons why outsiders are blind to these mechanisms. However, there have been few references to social psychology in the post‐Francis debate (the Francis Report itself makes no reference to it at all). It is an enormously valuable resource, and it has been overlooked.Drawing on the social psychology literature, I express scepticism about the idea that there was a compassion deficit among the Mid Staff nurses – the assumption that the appalling care had something to do with the character, attitudes, and values of nurses – and argue that the Francis Report's emphasis on a ‘culture of compassion and caring in nurse recruitment, training and education’ is misconceived. It was not a ‘failure of compassion’ that led to the events in Mid Staffs but an interlocking set of contextual factors that are known to affect social cognition. These factors cannot be corrected or compensated for by teaching ethics, empathy, and compassion to student nurses. (shrink)

It has long been recognized that accountants practicing in business settings have a dual role: as employees, they are bound to the organization, and as professionals, they are bound by the profession’s code of ethical conduct : 119–128, 1986). These two roles highlight the need to recognize and consider both the ethical and economic implications of their decisions. Practicing industry accountants are commonly involved in a broad range of their firm’s business practices and decision making, and are increasingly exposed to (...) the commercial aspects of their companies. Also, during their education, they were trained on their professional responsibilities. However, in general, this education was not recent and may not have been reinforced. By contrast, accounting students have been recently and repeatedly exposed to and have knowledge about their professional responsibilities as an accountant, but limited, if any, exposure to the commercial aspects of business. Consequently, our first hypothesis predicts that the ethical sensitivity of practicing industry accountants will be lower than that of accounting students. We find limited support for this hypothesis. Second, we also examine company reward structure and predict that ethical sensitivity will be lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure. Third, we predict that the difference in ethical sensitivity levels between those in a company with a narrow reward structure as compared to those in a company with a broad financial reward structure will be higher for practicing industry accountants compared to accounting students. Results from our study generally support these last two predictions. Ethical sensitivity is lower for those in a company with a reward structure narrowly focused only on financial goals as compared to those in a company with a broad reward structure, suggesting that companies may be able to increase ethical awareness in their organizations by including non-financial goals in their reward structures. (shrink)

The articles comprising this thematic symposium suggest options for exploring the nexus between freedom and unfreedom, as exemplified by the British abolitionists’ anti-slavery campaign and the paradox of freedom. Each article has implications for how these abolitionists achieved their goals, social activists’ efforts to secure reparations for slave ancestors, and modern slavery. We present the abolitionists’ undertaking as a marketing campaign, highlighting the role of instilling moral agency and indignation through re-humanizing the dehumanized. Despite this campaign’s eventual success, its post-emancipation (...) phase illustrates a paradox of freedom. After introducing mystification as an explanation for the obscuring rhetoric used to conceal post-emancipation violations of freedom during the West’s colonial phase, we briefly discuss the appropriateness of reparations. Finally, we discuss the contributions made by the articles in this thematic symposium. (shrink)

Traditional approaches describe ethical decision-making of leaders as driven by conscious deliberation and analysis. Accordingly, existing approaches of ethically-oriented leader development usually focus on the promotion of deliberative ethical decision-making, based on normative knowledge and moral reasoning. Yet, a continually growing body of research indicates that a considerable part of moral functions involved in ethical decision-making is automatic and intuitive. In this article, we discuss the implications of this moral intuition approach for the domain of ethically-oriented leader development. Specifically, we (...) introduce a conceptual model and develop a set of theoretical propositions, suggesting that the moral intuition perspective significantly contributes to effective ethically-oriented leader development. The discussion examines theoretical implications and practical applications of the presented propositions and outlines directions for future research. (shrink)

In this paper, we report on the development and validity of the Professional Decision-Making in Research measure, a vignette-based test that examines decision-making strategies used by investigators when confronted with challenging situations in the context of empirical research. The PDR was administered online with a battery of validity measures to a group of NIH-funded researchers and research trainees who were diverse in terms of age, years of experience, types of research, and race. The PDR demonstrated adequate reliability and parallel form (...) correlation. As hypothesized, the PDR was significantly negatively correlated with narcissism, cynicism, moral disengagement, and compliance disengagement; it was not correlated with socially desirable responding. In regression analysis, the strongest predictors of higher PDR scores were low compliance disengagement, speaking English as a native language, conducting clinical research with human subjects, and low levels of narcissism. Given that the PDR was written at an eighth grade reading level to be suitable for use with English as a second language participants and that only one-fourth of items focused on clinical research, further research into the possible roles of culture and research ethics training across specialties is warranted. This initial validity study demonstrates the potential usefulness of the PDR as an educational outcome assessment measure and a research instrument for studies on professionalism and integrity in research. (shrink)

Die anstehenden Reformen des Medizinstudiums nach den Vorgaben des Masterplans 2020 sehen eine kompetenzorientierte Neustrukturierung des Medizinstudiums vor. Dieser Artikel zielt darauf ab, Perspektiven aufzuzeigen, wie der Ethik-Unterricht im Medizinstudium noch stärker kompetenzorientiert ausgerichtet werden kann. Er verfolgt damit das Ziel, den Kompetenzbegriff für die Medizinethik greifbarer und für die Gestaltung der Medizinethik-Lehre nutzbar zu machen. Kompetenzen verstehen wir als Handlungsdispositionen, die zur Problemlösung befähigen. Durch Übertragung des Konzepts der moralischen Intelligenz auf das moralische Handeln von Ärzt:innen in der Patient:innenversorgung (...) spezifizieren wir fünf ethisch-moralische Kompetenzen, die für moralisch angemessenes, ethisch reflektiertes professionelles Handeln angehender Ärzt:innen angelegt sein müssen: 1.) die Fähigkeit zur Ausgestaltung eines professionellen moralischen Kompasses, 2.) die Ausrichtungsbereitschaft an professionsethischen Normen und Werten, 3.) die Fähigkeit zur Wahrnehmung moralischer Dimensionen ärztlichen Handelns, 4.) die Fähigkeit zum moralischen Urteilen anhand ethischer Überlegungen über das richtige Handeln und 5.) die Realisierungsbereitschaft ethisch begründeten Handelns. Wir illustrieren ihre Bedeutung für die Medizinethik-Lehre am Beispiel des Unterrichts zur Ethik der Patient:innenversorgung im Medizinstudium. Unsere Konzeptualisierung ethisch-moralischer Kompetenzen kann dazu verwendet werden, konkrete Lehrangebote kompetenzorientiert auszugestalten. Unser Vorgehen kann analog auf andere Bereiche der Lehre von Ethik im Gesundheitswesen übertragen werden. (shrink)

Literature on consumers’ ethical decision making is rooted in a rationalist perspective that emphasizes the role of moral reasoning. However, the view of ethical consumption as a thorough rational and conscious process fails to capture important elements of human cognition, such as emotions and intuitions. Based on moral psychology and microsociology, this paper proposes a holistic and integrated framework showing how emotive and intuitive information processing may foster ethical consumption at individual and social levels. The model builds on social intuitionism (...) to show how consumers’ a priori affect-laden intuitive moral judgments impact their post hoc reflective moral reasoning. Symbolic interactionism is used to interpret consumers as interdependent and socially embedded agents that self-construct their social identity through interactions with other consumers. The proposed social intuitionist framework of consumers’ ethical decision making shows that other-oriented moral emotions—such as elevation, gratitude, and empathy—interact with persuasion and social influence in ethical consumption. Consequently, moral emotions and intuition drive interpersonal persuasion among ethical consumers. Theoretical propositions and implications for consumer ethics theory and practice are discussed. (shrink)

We study whether changes in analyst recommendation ratings systems encouraged by the implementation of NASD 2711 in 2002 are associated with improved objectivity and independence in analyst recommendations. Using recommendations issued during windows surrounding major investment banking events, we show that reductions in analyst optimism following the reforms concentrate in the recommendations of analysts whose employer adopted a three-tier rating system at the time of the reforms, and that this effect is generally stronger for analysts whom the underlying incentives to (...) engage in unethical behaviour is greatest. We also find evidence that adoption of the three-tier system improved the market’s perception of the objectivity of analyst recommendations issued after SEOs, and that for hold and sell-type recommendations this effect was stronger for analysts subject to the greatest potential ethical conflicts. While we find some evidence of a general post-reform increase in the profitability of recommendations issued following equity transactions, this improvement was only conditioned by changes to the rating system in our IPO sample. (shrink)

Keskustelu tekoälyn soveltamiseen liittyvistä eettisistä ja poliittisista kysymyksistä käy juuri nyt kuumana. Emme halua tässä puheenvuorossa osallistua keskusteluun tarttumalla johonkin tiettyyn eettiseen ongelmaan. Sen sijaan pyrimme sanomaan jotain itsekeskustelusta ja sen vaikeudesta. Haluamme kiinnittää huomiota siihen, kuinka erilaiset ihmismielen ajattelutaipumukset ja virhepäätelmät voivat huomaamattamme vaikuttaa tapaamme hahmottaa ja ymmärtää tekoälyä ja siihen liittyviä eettisiä kysymyksiä. Kun ymmärrämme paremmin sen, kuinka hankalaa näiden kysymysten hahmottaminen arkisen mielemme kategorioilla oikein on, ja kun tunnistamme tästä syntyvät virhepäätelmät ja ajattelun vääristymät, kykenemme entistä korkeatasoisempaan (...) eettiseen arviointiin tekoälyyn liittyvissä kysymyksissä. Tarkoituksemme ei ole tarkastella loogisiavirhepäätelmiä, jotka rikkovat formaalin modus tollensin tai modus ponensin sääntöjä. Sen sijaan esittelemme empiirisiä tutkimustuloksia, jotka havainnollistavat ihmismielen taipumustatehdä systemaattisia virhearviointeja erilaisissa tilanteissa. (shrink)

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

In this paper, we explore the experiences of EU migrants working in UK restaurants in the aftermath of the Brexit vote. We do so through a care ethics lens, which we bring together with the integrative approach to organisational silence to consider the ethical consequences of the organisational policies of political silence adopted by the restaurant chains in our qualitative empirical study. We develop the concept of political organisational silence and probe its ethical dimensions, showing how at the organisational level (...) it falls short of constituting a practice of caring for migrant workers in politically divisive and hostile times. We argue that organisational policies of political silence emphasise the exploitative nature of the business of (im)migration, which prioritises concern for profits over care for the needs of others. Organisations refuse caring responsibility for migrant workers, leaving care to the migrants themselves and their co-workers and managers. Whilst peer-care practices partially fill this politically silent care-vacuum, this leaves individuals to negotiate difficult tensions without institutional support at a time of increased uncertainty, complexity, hostility, violence, and vulnerability. Drawing lessons from our study and its aftermath, we call for a care manifesto to inform the business of (im)migration, which would need to include caring political responsibility towards migrant workers exercised through caring political organisational voice as well as silence. (shrink)

Business ethics (BE) professors play a crucial role in sensitizing business students toward their future ethical responsibilities. Yet, there are few papers exploring the ethical challenges these professors themselves face while teaching BE. In this qualitative paper, we rely on the lenses of ethical sensemaking and dramaturgical performance, and draw from 29 semi-structured interview conducted with BE professors from various countries and field notes from 17 h of observation of BE classes. We identify four kinds of rationalities that professors rely (...) on for making sense of in-class ethical challenges, eventually leading them to engage in one of four corresponding types of performances. By juxtaposing high and low scores of two underlying dimensions (degree of expressivity and degree of imposition), we offer a framework of four emerging performances. Additionally, we show that professors can shift from one performance to another during the course of their interactions. We contribute to performance literature by demonstrating the plurality of performances and explaining their emergence. We also contribute to sensemaking literature by offering support to its recent turn from an episodic (crises or disruption-based) to a relational, interactional, and present-oriented understanding. Since professors’ performances have an impact not only on their own teaching experiences but also on students’ learning experiences, undermining these would result in compromising the efforts that business schools have been making toward sensitizing future managers to their ethical responsibilities. (shrink)

One of the main challenges that the arriving paradigm of Internet of Things brings to society is providing and securing individual privacy. There are lots of obstacles which prevents us from successfully confronting such a challenge. In this paper we are going to deal with one such obstacle, and that is the bounded rationality of humans as participants in the environment of Internet of Things. We argue that the ethical approach to the vision of the Internet of Things has to (...) include the notion of bounded rationality. Bounded rationality of users impedes the possibility of giving informed consent. Informed consent is required when getting permission for collecting and using somebody’s personal information. Lastly, we discuss the need for a paternalistic approach of maximum possible default privacy settings without asking for consent, given the seriousness of all potential risks. (shrink)