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  1. Common Thread: The Impact of Mission on Ethical Business Culture. A Case Study.Jana L. Craft - 2018 - Journal of Business Ethics 149 (1):127-145.
    What is the impact of mission on ethical business culture? This question was analyzed through a qualitative case study of a large nonprofit organization in the human services industry with a solid history of ethical business practices and consistent use of a values-based decision-making model. This research explored ethical decision making, ethical business culture, and congruence between enacted and espoused institutional values. Institutional values were identified, and the following pair of research questions was examined: To what extent were incongruent values (...)
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  • A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):437-457.
    The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...)
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  • Ethical Decision Making: Special or No Different? [REVIEW]Dawn R. Elm & Tara J. Radin - 2012 - Journal of Business Ethics 107 (3):313-329.
    Theories of ethical decision making assume it is a process that is special, or different in some regard, from typical individual decision making. Empirical results of the most widely known theories in the field of business ethics contain numerous inconsistencies and contradictions. In an attempt to assess why we continue to lack understanding of how individuals make ethical decisions at work, an inductive study of ethical decision making was conducted. The results of this preliminary study suggest that ethical decision making (...)
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  • Ethical perception: are differences between ethnic groups situation dependent?Jo Ann Ho - 2010 - Business Ethics, the Environment and Responsibility 19 (2):154-182.
    This study was conducted to determine how culture influences the ethical perception of managers. Most studies conducted so far have only stated similarities and differences in ethical perception between cultural or ethnic groups and little attention has been paid towards understanding how cultural values influence the ethnic groups' ethical perception. Moreover, most empirical research in this area has focused on moral judgement, moral decision making and action, with limited empirical work in the area of ethical perception. A total of 22 (...)
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  • Breaking the Rules: Examining the Facilitation Effects of Moral Intensity Characteristics on the Recognition of Rule Violations.David M. Wasieleski & Sefa Hayibor - 2008 - Journal of Business Ethics 78 (1-2):275-289.
    This research project seeks to discover whether certain characteristics of a moral issue facilitate individuals’ abilities to detect violators of a conditional rule. In business, conditional rules are often framed in terms of a social contract between employer and employee. Of significant concern to business ethicists is the fact that these social contracts are frequently breached. Some researchers in the field of evolutionary psychology argue that there is a biological basis to social contract formation and dissolution in business. However, although (...)
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  • Workplace Romance 2.0: Developing a Communication Ethics Model to Address Potential Sexual Harassment from Inappropriate Social Media Contacts Between Coworkers. [REVIEW]Lisa A. Mainiero & Kevin J. Jones - 2013 - Journal of Business Ethics 114 (2):367-379.
    This article examines ethical implications from workplace romances that may subsequently turn into sexual harassment through the use of social media technologies, such as YouTube, Facebook, LinkedIn, Twitter, text messaging, IMing, and other forms of digital communication between office colleagues. We examine common ethical models such as Jones (Acad Manag Rev 16:366–395, 1991) issue-contingent decision-making model, Rest’s (Moral development: Advances in research and theory, 1986) Stages of Ethical Decision-Making model, and Pierce and Aguinis’s (J Org Behav 26(6):727–732,2005) review of workplace (...)
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  • Ethical antecedents of cheating intentions: Evidence of mediation.Jeremy J. Sierra & Michael R. Hyman - 2008 - Journal of Academic Ethics 6 (1):51--66.
    Although the pedagogy literature indicates significant relationships between cheating intentions and both personal and situational factors, no published research has examined the joint effect of personal moral philosophy and perceived moral intensity components on students’ cheating intentions. Hence, a structural equation model that relates magnitude of consequences, relativism, and idealism to willingness to cheat, is developed and tested. Using data from undergraduate business students, the empirical results provide insight into these relationships and evidence of mediation for magnitude of consequences on (...)
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  • The Influence of Spiritual Traditions on the Interplay of Subjective and Normative Interpretations of Meaningful Work.Mai Chi Vu & Nicholas Burton - 2022 - Journal of Business Ethics 180 (2):543-566.
    This paper argues that the principles of spiritual traditions provide normative ‘standards of goodness’ within which practitioners evaluate meaningful work. Our comparative study of practitioners in the Buddhist and Quaker traditions provide a fine-grained analysis to illuminate, that meaningfulness is deeply connected to particular tradition-specific philosophical and theological ideas. In the Buddhist tradition, meaningfulness is temporal and rooted in Buddhist principles of non-attachment, impermanence and depending-arising, whereas in the Quaker tradition, the Quaker testimonies and theological ideas frame meaningfulness as eternal. (...)
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  • Managers’ Moral Struggle: A Case Study on Ethical Dilemmas and Ethical Decision-making in the Context of Immigration.Ida Okkonen & Tuomo Takala - 2019 - Ethics and Social Welfare 13 (4):392-408.
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  • Would I Really Make a Difference? Moral Typecasting Theory and its Implications for Helping Ethical Leaders.Kai Chi Yam, Ryan Fehr, Tyler C. Burch, Yajun Zhang & Kurt Gray - 2019 - Journal of Business Ethics 160 (3):675-692.
    Ethical leadership research has primarily relied on social learning and social exchange theories. Although these theories have been generative, additional theoretical perspectives hold the potential to broaden scholars’ understanding of ethical leadership’s effects. In this paper, we examine moral typecasting theory and its unique implications for followers’ leader-directed citizenship behavior. Across two studies employing both survey-based and experimental methods, we offer support for three key predictions consistent with this theory. First, the effect of ethical leadership on leader-directed citizenship behavior is (...)
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  • Influence of ethical ideology on job stress.Abhishek Shukla & Rajeev Srivastava - 2017 - Asian Journal of Business Ethics 6 (2):233-254.
    The relationship between ethical ideology and job stress appears to be complex. This study is based on a model presented by Forsyth (Journal of Personality and Social Psychology 39:175, 1980), showing two dimensions (idealism and relativism) that play an important role in ethical evaluation and behavior. Based on a survey of 561 employees of hotel industry in India, ethical ideologies were found to be negatively associated with job stress. The data were analyzed using Pearson correlations and multiple regressions. The result (...)
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  • Using the PET Assessment Instrument to Help Students Identify Factors that Could Impede Moral Behavior.Debra R. Comer & Gina Vega - 2007 - Journal of Business Ethics 77 (2):129-145.
    We present an instrument developed to explain to students the concept of the personal ethical threshold. The PET represents an individual's susceptibility to situational pressure in his or her organization that makes moral behavior more personally difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET reflects an individual's greater likelihood (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):271-282.
    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 (...)
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  • Ethical decision-making about older adults and moral intensity: an international study of physicians.D. C. Malloy, J. Williams, T. Hadjistavropoulos, B. Krishnan, M. Jeyaraj, E. F. McCarthy, M. Murakami, S. Paholpak, J. Mafukidze & B. Hillis - 2008 - Journal of Medical Ethics 34 (4):285-296.
    Through discourse with international groups of physicians, we conducted a cross-cultural analysis of the types of ethical dilemmas physicians face. Qualitative analysis was used to categorise the dilemmas into seven themes, which we compared among the physicians by country of practice. These themes were a-theoretically-driven and grounded heavily within the text. We then subjected the dilemmas to an analysis of moral intensity, which represents an important theoretical perspective of ethical decision making. These constructs represent salient determinants of ethical behaviour and (...)
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  • Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations.Sefa Hayibor & David M. Wasieleski - 2009 - Journal of Business Ethics 84 (S1):151 - 165.
    Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly on understanding ethical decision-making. This increased interest is due largely to managers' desire to reduce the incidence of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process - moral intensity. In particular, we explore the potential influence of a particular cognitive heuristic - the availability heuristic -on perceptions of moral intensity. It is our contention that (...)
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  • An Analysis of the Factor Structure of Jones’ Moral Intensity Construct.Joan M. McMahon & Robert J. Harvey - 2006 - Journal of Business Ethics 64 (4):381-404.
    In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest's 1986 model. Jones claimed that moral intensity, which is "the extent of issue-related moral imperative in a situation", consists of six characteristics: magnitude of consequences, social consensus, probability of effect, temporal immediacy, proximity, and concentration of effect. This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized by a 12-item (...)
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  • A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues.Edina Eberhardt-Toth & David M. Wasieleski - 2013 - Journal of Business Ethics 117 (4):735-751.
    This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical (...)
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  • The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531-551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...)
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  • The Ethics of Meaningful Work: Types and Magnitude of Job-Related Harm and the Ethical Decision-Making Process.Douglas R. May, Cuifang Li, Jennifer Mencl & Ching-Chu Huang - 2014 - Journal of Business Ethics 121 (4):651-669.
    This research on the ethics of meaningful work examined how types of job-related harm and their magnitude of consequences influenced components of ethical decision-making. The research also investigated the moderating effects of individual differences on the relation between the MOC and the ethical decision-making elements for each type of harm. Using a sample of 185 Chinese professionals, a between-subjects, fully crossed experimental scenario design revealed that physical and economic job-related harm were recognized as moral issues to a greater extent than (...)
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  • ‘The Impact of Personal and Organizational Moral Philosophies on Marketing Exchange Relationships: A Simulation Using the Prisoner’s Dilemma Game’.Alison Watkins & Ronald Paul Hill - 2005 - Journal of Business Ethics 62 (3):253-265.
    The purpose of this research is to examine the impact of individual and firm moral philosophies on marketing exchange relationships. Personal moral philosophies range from the extreme forms of true altruists and true egoists, along with three hybrids that represent middle ground. Organizational postures are defined as Ethical Paradigm, Unethical Paradigm, and Neutral Paradigm, which result in changes to personal moral philosophies and company and industry performance. The study context is a simulation of an exchange environment using a variation of (...)
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  • “It’s Just Business”: Understanding How Business Frames Differ from Ethical Frames and the Effect on Unethical Behavior.McKenzie R. Rees, Ann E. Tenbrunsel & Kristina A. Diekmann - 2021 - Journal of Business Ethics 176 (3):429-449.
    Unfortunately, business is often associated with unethical behavior. While research has offered a number of explanations for why business might encourage unethical behavior, we argue that how a person frames a situation may provide important insight. Drawing on the decision frame literature, the goal of the current research is to identify the differences in cognitive processing associated with two decision frames dominant in the business ethics literature—business and ethical—and, with that knowledge, examine ways to mitigate the detrimental influence of frame (...)
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  • Using the Analytical Hierarchy Process to Construct a Measure of the Magnitude of Consequences Component of Moral Intensity.Eric W. Stein & Norita Ahmad - 2009 - Journal of Business Ethics 89 (3):391-407.
    The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of "moral intensity", 366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of ethics. Following a review of the literature, we discuss the development of the model. (...)
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  • Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings.Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta - 2009 - Journal of Business Ethics 84 (3):367-387.
    The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry. Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or (...)
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  • Relative Importance Measurement of the Moral Intensity Dimensions.John Tsalikis, Bruce Seaton & Philip Shepherd - 2008 - Journal of Business Ethics 80 (3):613-626.
    The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review 16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension.
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  • Linking Linear/Nonlinear Thinking Style Balance and Managerial Ethical Decision-Making.Kevin Groves, Charles Vance & Yongsun Paik - 2008 - Journal of Business Ethics 80 (2):305-325.
    This study presents the results of an empirical analysis of the relationship between managerial thinking style and ethical decision-making. Data from 200 managers across multiple organizations and industries demonstrated that managers predominantly adopt a utilitarian perspective when forming ethical intent across a series of business ethics vignettes. Consistent with expectations, managers utilizing a balanced linear/nonlinear thinking style demonstrated a greater overall willingness to provide ethical decisions across ethics vignettes compared to managers with a predominantly linear thinking style. However, results comparing (...)
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  • Corporate Social Responsibility and Socially Responsible Investing: A Global Perspective.Ronald Paul Hill, Thomas Ainscough, Todd Shank & Daryl Manullang - 2007 - Journal of Business Ethics 70 (2):165-174.
    This research examines the relationship between corporate social responsibility (CSR) and company stock valuation across three regions of the world. After a brief introduction, the article gives an overview of the evolving definition of CSR as well as a discussion of the ways in which this construct has been operationalized. Presentation of the potential impact of corporate social performance on firm financial performance follows, including investor characteristics, the rationale behind their choices, and their influence on the marketplace for securities worldwide. (...)
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  • The Applicability of a Contingent Factors Model to Accounting Ethics Research.Jeffrey R. Cohen & Nonna Martinov Bennie - 2006 - Journal of Business Ethics 68 (1):1-18.
    This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...)
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  • Micro-processes of Moral Normative Engagement with CSR Tensions: The Role of Spirituality in Justification Work.Hyemi Shin, Mai Chi Vu & Nicholas Burton - 2021 - Journal of Business Ethics 179 (2):597-615.
    Although CSR scholarship has highlighted how tensions in CSR implementation are negotiated, little is known about its normative and moral dimension at a micro-level. Drawing upon the economies of worth framework, we explore how spirituality influences the negotiation of CSR tensions at an individual level, and what types of justification work they engage in when experiencing tensions. Our analysis of semi-structured interview data from individuals who described themselves as Buddhist and were in charge of CSR implementations for their organizations shows (...)
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  • (2 other versions)Moral intensity as a predictor of social responsibility.Eugene D. Jaffe & Hanoch Pasternak - 2005 - Business Ethics, the Environment and Responsibility 15 (1):53–63.
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  • Using Social Identity Theory to Predict Managers' Emphases on Ethical and Legal Values in Judging Business Issues.John A. Pearce - 2013 - Journal of Business Ethics 112 (3):497-514.
    The need to fill three gaps in ethics research in a business context sparked the current study. First, the distinction between the concepts of “ethical” and “legal” needs to be incorporated into theory building and empiricism. Second, a unifying theory is needed that can explain the variables that influence managers to emphasize ethics and legality in their judgments. Third, empirical evidence is needed to confirm the predictive power of the unifying theory, the discernable influence of personal and organizational variables, and (...)
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  • (2 other versions)Moral intensity as a predictor of social responsibility.Eugene D. Jaffe & Hanoch Pasternak - 2005 - Business Ethics 15 (1):53-63.
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  • The effect of home and host country cultures on the manager's individual decision making related to ethical issues in a MNC.Virginija Kliukinskaite Vigil - 2011 - International Journal of Business Governance and Ethics 6 (1):1.
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  • What Would I Do? Civilians' Ethical Decision Making in Response to Military Dilemmas.Ann-Renée Blais & Megan M. Thompson - 2013 - Ethics and Behavior 23 (3):237-249.
    This research explored the ethical decision-making process of civilians in response to real-world military dilemmas. Results revealed the complexity of these dilemmas, with about equal proportions of civilians choosing each of two response options. The moral intensity dimension of social consensus significantly predicted moral judgment in both dilemmas, whereas that of magnitude of consequences did so in only one dilemma, partially supporting our hypothesis. Both dimensions were significant predictors of moral intent in both dilemmas as was moral judgment, also supporting (...)
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  • Responsible Firm Behaviour in Political Markets: Judging the Ethicality of Corporate Political Activity in Weak Institutional Environments.Tahiru Azaaviele Liedong - 2020 - Journal of Business Ethics 172 (2):325-345.
    While support for corporate political activity (CPA) is well echoed in the literature, little has been done to empirically examine its ethicality. Moreover, existing ethical CPA frameworks assume normative and rational leanings that are insufficient to provide a comprehensive account of CPA ethicality. Utilizing the Ghanaian context, adopting a multiple case study design involving 28 Directors from 22 firms, and employing a grounded theory approach, I explore how the ethicality of CPA is determined in weak institutional environments. The findings reveal (...)
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  • Comparative Analysis of Jones’ and Kelley’s Ethical Decision-Making Models.Yi-Ming Yu - 2015 - Journal of Business Ethics 130 (3):573-583.
    This study used structural equation modeling to verify the performance of the ethical decision-making models developed by Jones and by Kelley and Elm. A comparison showed that the Kelley and Elm decision model yielded the optimal degree of fit. The investigations conducted in this study indicated that moral intensities are not an objective, existing concept but rather the product of subjective perception influenced by organizational factors. In addition to directly influencing ethical decisions, organizational factors indirectly influence ethical decisions through moral (...)
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  • Beyond the Particular and Universal: Dependence, Independence, and Interdependence of Context, Justice, and Ethics.Marion Fortin, Thierry Nadisic, Chris M. Bell, Jonathan R. Crawshaw & Russell Cropanzano - 2016 - Journal of Business Ethics 137 (4):639-647.
    This article reflects on context effects in the study of behavioral ethics and organizational justice. After a general overview, we review three key challenges confronting research in these two domains. First, we consider social scientific versus normative approaches to inquiry. The former aims for a scientific description, while the latter aims to provide prescriptive advice for moral conduct. We argue that the social scientific view can be enriched by considering normative paradigms. The next challenge we consider, involves the duality of (...)
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