In recent years, there has been an increasing interest in unethical work behavior. Several types of survey instruments to collect information about unethical work behavior are available. Nevertheless, to date little attention has been paid to design issues of those surveys. There are, however, several important problems that may influence reliability and validity of questionnaire data on the topic, such as social desirability bias. This paper addresses two important issues in the design of online surveys on unethical work behavior: the (...) response scale for questions regarding the frequency of certain types of unethical work behavior and the location of the background questions in an online survey. We present the results of an analysis of a double split-ballot experiment in a large sample (n = 3,386) on governmental integrity. We found that, when comparing response scales that have labels for all categories with response scales that only have anchors at the end, the latter provided answers with higher validity. The study did not provide support for the conventional practice of asking background questions at the end. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the (...) link between perceived unethicality and trust, the age group and level of education of the consumer did not exhibit such an effect. With regard to consumer cultural characteristics, both high uncertainty avoidance and low individualism were found to increase the negative impact of business unethicality on trust, as opposed to power distance and masculinity that did not have any moderating effect on this relationship. Implications for managers are extracted from the study findings, as well as directions for future research. (shrink)

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 (...) low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior studies have focussed on moral intensity and the general ethical decision-making process. (shrink)

According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist. However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically. Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies have shown that national␣culture might influence the application of agency theory in project evaluation, this current (...) study uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of 73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions. The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed. (shrink)

Three factors considered to potentially influence salespeople's intentions to behave unethically are empirically examined. Although moral judgment is commonly considered a precursor to moral intentions, the effects of cognitive moral development and perceived competitive intensity on moral intentions are not well understood. Results suggest that all three factors influence salespeople's intention to behave unethically. Implications and directions for future research are provided.

This article examines why firms engage in Corporate Social Responsibility (CSR). Specifically, it investigates the relationship between a firm's motivation to engage in CSR and the depth of its commitment. I propose that the enduring debate over CSR and financial performance is misaligned, and that scholars should instead focus on the underlying components of CSR engagement. This research sheds light on the motivational antecedents of a firm's engagement in CSR and their effect on CSR commitment. Despite calls for scientific investigation (...) of this linkage, it has received scant attention in the literature. Pursuing this area of research requires the construction of measures of CSR motivation and CSR commitment, as prior work generally lacks objective analysis. I present measures and a research methodology that test hypotheses about how CSR motivation relates to different levels of CSR commitment. The results of this research both validate and challenge current theory. This refined understanding of CSR engagement may enhance firm transparency and accountability to stakeholders. It may reduce the uncertainty in both internal and external assessments of firm CSR and the potential for social and financial impact. (shrink)

Drawing upon the theory of virtue ethics, this study builds a decision tree predictive model to explore the anticipated impact of good traits on socially responsible consumption. Using R statistical software, we generate a classification tree and cross-validate the model on two independent datasets. The results indicate that the virtuous traits of self-efficacy, courage, and self-control, as well as the personality traits of openness and conscientiousness, predict socially responsible purchase and disposal behavior. Remarkably, the largest segment of socially responsible consumers (...) in the study scored high in self-efficacy and openness. This result suggests that marketers should focus on these good traits when creating advertisements to encourage sustainable consumption. Our study contributes to enhancing knowledge about the social and psychological aspects of the sustainability movement and provides a new analytical approach to predicting socially responsible consumption. (shrink)

The purpose of this study was to develop and test a model capturing the effects of ethics institutionalization on employee experiences in work life and overall life satisfaction. It was hypothesized that explicit ethics institutionalization has a positive effect on implicit ethics institutionalization, which in turn enhances employee experiences in work life. It was also hypothesized that employee work life experiences have a positive effect on overall life satisfaction and happiness, moderated by work–family life conflict. Data were collected though a (...) survey of marketing managers in Italy. The data provide good but partial support for the model. Theoretical and managerial implications are discussed. (shrink)

We assess the organizational culture in the finance industry in relation to the global financial crisis and consider the potential of cultural change to improve the financial sector. To avoid biases, we build on the person–organization fit literature and develop a novel, indirect method for assessing organizational culture that revolves around relationships between employees’ personal traits and their career success in the industry or organization under study. We analyze personal values concerning the pursuit of private gain versus personal values concerning (...) caring for others and consider whether employees that value self-enhancement more and self-transcendence less enjoy more career success relative to their peers when working in finance than when working in other industries. Results do not reveal any sort of cross-industry differences that would implicate the finance industry’s culture in the financial crisis. Instead, we find the opposite, namely that strong self-enhancement values and weak self-transcendence values go together with less career success in the finance industry compared to other industries. Hence, if anything, the culture in the finance industry does not seem to resonate well with professionals that seek to pursue personal gain at the expense of clients’ welfare. Implication is that cultural change has little potential to improve the financial system. Meanwhile, the method for assessing organizational culture indirectly by analyzing relationships between employees’ traits and their career outcomes has wider applicability, particularly when relying on scores or measures obtained directly from the people concerned is likely to render biased evidence. (shrink)

When investigating the impact of organizational ethical context on individual ethical decision-making, past work has reported mixed results, with some studies indicating that a strong ethical work environment is associated with increased ethical reasoning, and other studies indicating that such an environment has little to no influence on the way ethical issues are addressed. Given these contradictory findings, we utilize multiple theoretical perspectives to assess the degree to which employees’ perceptions of ethical values, ethical culture, and corporate social responsibility moderate (...) the relationship between their ethical issue recognition and ethical judgments. Data obtained from employees of a financial services firm located primarily in the Midwestern United States supported the research hypothesis, with organizational ethical context weakening the recognition–judgment linkage. Results are compared to prior studies, and the managerial and research implications of the findings are discussed, along with the study’s limitations and suggestions for future inquiry. (shrink)

In light of the growing interest in "ethically questionable" consumer behavior, this study explores possible explanations of the occurrence of such behaviour, and subsequently develops a theoretical framework. The study is based upon data collected from 72 U.K. consumers, acquired from a projective approach with scenarios. Taking the theory of planned behavior (TPB) as an initial analytical framework, attitude, social influence, opportunity(as perceived behavioral control in TPB) and perceived unfairnessare identified as the antecedents of ethically questionable behavior (EQB). Social influenceis (...) extended to include a broader range of external influences from subjective norm in TPB. Opportunityis considered to represent an aspect of perceived behavioral control as available resource to engage in EQB. Perceived unfairnessis presented as an additional component and refers to the extent to which an actor is motivated to redress an imbalance that is perceived as unfair. Binary logistic models suggest that attitudeand social influenceconsistently impact on EQB, as TPB would predict. Analysis of variance suggests that perceived unfairnessand opportunity, though context specific, also show signs of significant influence on the acceptance and practice of this behavior. Additional to the construct of TPB, this study develops the dimension of perceived unfairnessin the context of EQB decision-making. In the context of TPB, it provides further insight into our understanding of EQB, helping to provide a theoretical framework. (shrink)

In this paper, I will argue that making it mandatory to report research misconduct is too demanding, as this kind of intervention can at times be self-destructive for the researcher reporting the misconduct. I will also argue that posing the question as a binary dilemma masks important ethical aspects of such situations. In situations that are too demanding for individual researchers to rectify through reporting, there can be other forms of social control available. I will argue that researchers should explore (...) these. Finally, framing the issue as a question about the responsibilities of individual researchers masks the responsibilities of research institutions. Until institutions introduce measures that make this safe and effective, we should not consider reporting research misconduct mandatory. I will discuss this in light of both quantitative and qualitative data gathered as part of a survey in the PRINTEGER-project. (shrink)

This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...) is potentially at odds with their commitment to professional independence. Data collected from interviews with Chinese accounting professionals, accounting academics and expatriate accountants working in China provide insight on how Chinese accounting professionals discharge their obligations under guanxi. Notions of guanxi and the rules of exchange identified in Hwang’s (Knowledge and action: A social psychological interpretation of Chinese cultural traditions, Sin-Li, Taipei, 1995) model of “Confucian ethics for ordinary people” provide the lens to explain the ethical dilemmas facing Chinese accountants. The findings suggest that accounting professionals prioritise the interests of their superiors and clients over the users of financial reports. Despite accountants’ moral obligation to protect the public interest, personal and professional obligations in China struggle to extend beyond client or employer interests mostly because of the absence of a formal relationship or connection with the public. This contrasts sharply with the notion of professional independence practised in western societies, where accounting professionals must be independent of their clients and superiors and commit to a duty to protect the public interest. The outcome of this study demonstrates the impediments to transplanting western concepts to different cultures. (shrink)

We applied the moral dissonance reduction framework, used to explain the maintenance of a positive self-concept in dishonest behavior, to understand self-justification of prejudice. Participants identified ambiguously negative intergroup behaviors, then evaluated those behaviors when performed by others and themselves. As predicted by moral dissonance reduction, participants were less critical of their own behavior when considering others’ behaviors before their own. In a third study directly comparing prejudiced and dishonest behavior, participants’ responses showed the greatest self-justification in the initial question (...) about their behavior regardless of the content of the question, whereas subsequent questions showed more stability, consistent with the idea that participants adjusted their initial self-reports to avoid damage to their self-concepts. (shrink)

Several experimental studies on moral judgment and moral decision-making show that in virtual reality people tend to make more “characteristically utilitarian” decisions than when responding to standard questionnaires. An explanation of this phenomenon that has been considered by many authors states that the feature of VR studies that is responsible for this effect is the visual salience of the harmful consequences of “deontological” decisions. The present paper makes three points, the first of which is theoretical: we argue that this explanation, (...) which draws from Cushman’s dual-process account of moral judgment, is in fact not coherent with this account’s predictions with respect to behavior in VR. The second point is that this explanation does not sufficiently explain the existing empirical findings concerning the footbridge dilemma because these studies differ in important aspects of experimental design from studies on the switch dilemma. The third point is empirical: we present two original VR studies that were designed to check the robustness of the increased “utilitarian” tendency and directly test the explanation that is based on the visual salience of harmful consequences. The results of the experiments provide evidence that the effect is quite robust but the proposed explanation is inadequate. (shrink)

For many years, researchers and practitioners have sought out meaningful indicators of sales performance. Yet, as the concept of performance has broadened, the understanding of what makes up a successful seller, has become far more complicated. The complexity of buyer–seller relationships has changed therefore as the definition of sales performance has expanded, cultivating a growing interest in ethical/unethical actions since they could potentially have impacts on sales performance. Given this environment, the purpose of this study is to explore the impact (...) of moral judgment on sales performance and sellers engaging in a customer-oriented selling approach. Specifically, by utilizing a sample of 345 business-to-business salespeople, this study examines the relationships between moral judgment, customer-oriented selling, and outcome and behavior based performance. Results, managerial implications, and opportunities for future research are provided. (shrink)

Having the ambition to contribute to the practical value of the theory on corporate social performance (CSP), this paper approaches the question whether CSP can contribute to the competitive advantage of firms. We adopted an explorative case-study methodology to explore the variety of positive and negative effects of CSP on the competitiveness of organizations. As this study aimed at identifying as great variety of these effects as possible, we selected a diversified group of respondents. Data was thus collected through embedded (...) units of analysis in a petrochemical company, and triangulated with the opinions of experts on CSP. Overall, we found various positive and negative effects of CSP on the competitiveness of organizations. CSP is therefore not an innocent adventure for executives, but rather a strategy for achieving corporate objectives. If not carefully implemented, the CSP strategy may harm the competitive advantage of the firm, as our results have suggested. (shrink)

Consumer actions towards multinationals encompass not just expressions of dissatisfaction and ethical identity but also what are problematically termed ‘instrumental actions’ entailing perceived purposes and likely impacts. This term may seem inappropriate where insufficient information exists for instrumentally linking means to ends, yet we consider it useful for describing purposive consumer action in its subjective aspect because it reflects the psychological reality whereby complexity-reducing social constructions give consumer actions instrumentally rational form for purposes of meaningful understanding and justification. This paper (...) is particularly concerned to explore the complexities of cause and intention—particularly ethical intention—which are thus reduced. In particular, it considers complex interaction between individual ethical values, demographic factors and contexts of societal practice. It seeks to highlight primary antecedents among these interactants in order to guide both consumers and multinationals in their complexity-reducing social constructions to improve their fit to true causes and intentions. Study 1 involved 606 United Kingdom nationals, while study 2 involved 2561 individuals from 15 nations. Both sets of findings link higher personal income levels to propensity to engage in instrumental actions towards multinationals. Overwhelmingly, however, individual ethical values seem to matter most, irrespective of demographic or cultural contexts. These findings suggest that both consumers and multinationals engaged in ethical dialogue with consumers are best advised to articulate a universalising and not culturally or nationally bound ethical intelligence, which speaks directly to conscience within a global ethical discourse. (shrink)

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

This article examines popular representations of accountants' ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession's ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to (...) ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency values. (shrink)

We theorize that victim anonymity is an important factor in ethical decision making, such that actors engage in more self-interested and unethical behaviors toward anonymous victims than they do toward identifiable victims. Three experiments provided empirical support for this argument. In Study 1, participants withheld more life-saving products from anonymous than from identifiable victims. In Study 2, participants allocated a sum of payment more unfairly when interacting with an anonymous than with an identifiable partner. Finally, in Study 3, participants cheated (...) more from an anonymous than from an identifiable person. Anticipated guilt fully mediated these effects in all three studies. Taken together, our research suggests that anonymous victims may be more likely to incur unethical treatment, which could explain many unethical business behaviors. (shrink)

Although thought suppression is a commonly used self-control strategy that has far-reaching consequences, its effect on ethical decision making is unclear. Whereas ironic process theory suggests that suppressing ethics-related thoughts leads to mental rebounds of ethicality and decreased unethical behavior, ego depletion theory suggests that thought suppression can lead to reduced self-control and increased unethical behavior. Integrating the two theories, I propose that the effect of thought suppression on unethical behavior hinges on the content of the suppressed thoughts. Participants who (...) suppressed ethics-related [-unrelated] thoughts engaged in less [more] cyber bullying, cheating, and dishonesty compared to participants in the control conditions. Explicit and implicit moral awareness was found to mediate this moderated effect. Experiment 4 further demonstrated that suppressing ethics-related thoughts reduces self-control performance on a subsequent amoral task, but not on subsequent ethical decision making. (shrink)

Individuals’ implicit theories that people’s character is fixed versus malleable are associated with their holding beliefs that morality is primarily determined by fulfilling prescribed duties versus upholding basic rights of others, respectively. Three studies provide evidence that the ability to recognize that a situation can legitimately be considered from a moral point of view is interactively dependent upon the nature of perceivers’ implicit theories and the extent to which the issue involves a violation that emphasizes a failure to fulfill a (...) prescribed duty versus a failure to uphold a fundamental right of others. The studies experimentally manipulated the characteristics of a hypothetical business situation to involve either a duty-based violation or a rights-based violation or no behavioral violation. In addition, Study 1 experimentally manipulated subjects’ implicit theories, while Studies 2 and 3 measured subjects’ chronically held implicit theories. Collectively, the studies provide consistent evidence that entity theorists have greater moral awareness than incremental theorists when considering situations involving duty-based violations, while incremental theorists have greater moral awareness than entity theorists when considering situations involving rights-based violations, and moral awareness is not significantly different for perceivers who are neither strongly entity nor incremental theorists, when considering situations involving duty- versus rights-based violations. Study 3 also found evidence of a moderated-mediated association between violation type and moral intentions, through moral awareness as a mediator, moderated by perceivers’ implicit theories. (shrink)

Business Ethics: A European Review, EarlyView.

Deontological and teleological evaluations are widely utilized in the context of consumer decision-making. Despite their use, the differential effect of these distinct types of evaluations, and the conditions under which they hold, remains an unresolved issue. Thus, we conduct a meta-analysis of 316 effect sizes, from 53 research articles, to evaluate the extent to which deontological and teleological evaluations influence ethical judgments and intentions, and under what circumstances the influence occurs. The effect is explored across three categories of moderators: (1) (...) contextual elements of the ethical issue, (2) stakeholders, and (3) methodological characteristics of primary studies. We find that the overall effect of deontological evaluations on ethical judgments and intentions is stronger than for teleological evaluations; however, the magnitude of the effect is contingent on several moderators. Deontological evaluations are weaker in offline consumer contexts and stronger when there are financial implications of the ethical issue. Conversely, the effect of teleological evaluations is relatively stable across ethical consumer contexts. Teleological evaluations are stronger from a utilitarian perspective than from an egoist one. Furthermore, the effect of deontological evaluations is weaker, but the effect for teleological evaluations is stronger, when the decision-maker has a personal relationship (as compared to an organizational relationship) with the victim of the unethical act. Findings validate the effect of both deontological and teleological evaluations on ethical judgments and intentions and highlight their importance in consumers’ ethical decision-making. Implications for developing programs to prevent consumer unethical behavior are discussed. (shrink)

For many years, researchers and practitioners have sought out meaningful indicators of sales performance. Yet, as the concept of performance has broadened, the understanding of what makes up a successful seller, has become far more complicated. The complexity of buyer–seller relationships has changed therefore as the definition of sales performance has expanded, cultivating a growing interest in ethical/unethical actions since they could potentially have impacts on sales performance. Given this environment, the purpose of this study is to explore the impact (...) of moral judgment on sales performance and sellers engaging in a customer-oriented selling approach. Specifically, by utilizing a sample of 345 business-to-business salespeople, this study examines the relationships between moral judgment, customer-oriented selling, and outcome and behavior based performance. Results, managerial implications, and opportunities for future research are provided. (shrink)

This study examines the impact of impression management and overclaiming on self-reported ethical conduct of 174 managers (67 male, 107 female) who worked for a large not-for-profit organization. As anticipated, impression management and overclaiming positively influenced perceived unethical conduct of managers. Female managers were more prone to impression management than male managers. There was no significant difference in perceived unethical conduct or level of overclaiming of male and female managers.

Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...) develop significantly different assessments of the level of unethical behavior. Further, those assessments may be conditioned in different ways by the same moderating variables. We conclude that care should be exercised when recruiting respondents to choose only those who can be expected to understand the scenario in its true context and that separate analyses should be conducted for groups of respondents who have different perspectives within that context. (shrink)

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of (...) auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. (shrink)

This article examines popular representations of accountants’ ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession’s ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to (...) ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental) values. (shrink)

Business firms play an increasingly influential role in contemporary societies, which has led many scholars to return to the question of the democratisation of corporate governance. However, the possibility of democratic deliberation within firms has received only marginal attention in the current debate. This article fills this gap in the literature by making a normative case for democratic deliberation at the workplace and empirically assessing the deliberative capacity of self-organised teams within business firms. It is based on sixteen in-depth interviews (...) in six German firms which practice various forms of self-organised teamwork. The article argues that self-organised teamwork can create a space for authentic, inclusive, and consequential deliberation by suspending authoritarian control structures within business firms. Finally, the article proposes the consideration of firms not only as necessary parts of a larger deliberative system but also as deliberative systems in themselves. (shrink)

Considering the organization’s ethical context as a framework to investigate workplace phenomena, this field study of military reserve personnel examines the relationships among perceptions of psychosocial group variables, such as cohesiveness, helping behavior and peer leadership, employee job attitudes, and the likelihood of individuals’ withholding on-the-job effort, a form of organizational misbehavior. Hypotheses were tested with a sample of 290 individuals using structural equation modeling, and support for negative relationships between perceptions of positive group context and withholding effort by individual (...) employees was found. In addition, individual effort-performance expectancy and individual job satisfaction were negatively related to withholding effort. The findings provide evidence that individual perceptions of positive group context play a key role in the presence of misbehavior at work. The results indicate that positive group context might be an important element of ethical climate that should be managed to temper occurrence of such adverse work behavior. (shrink)

This study investigates factors impacting perceptions of ethical conduct of peers of 293 students in four US universities. Self-reported ethical behavior and recognition of emotions in others (a dimension of emotional intelligence) impacted perception of ethical behavior of peers. None of the other dimensions of emotional intelligence were significant. Age, Race, Sex, GPA, or type of major (business versus nonbusiness) did not impact perception of ethical behavior of peers. Implications of the results of the study for business schools and industry (...) professionals are discussed. (shrink)

This paper investigates the impact of personal attributes and organizational conditions on attitudes toward corporate misdeeds. On the basis of social cognitive theory, we develop hypotheses that are tested against data collected from 215 German employees using an online survey. Our findings suggest that personal attributes have a much greater impact on ethical attitudes than organizational conditions. Further, a moderating effect of control-oriented culture on the relationship between personality traits and attitudes toward corporate misdeeds is found. We derive implications for (...) human resource management and further theory development. (shrink)

Corporations are spending a substantial and increasing amount of money on corporate social responsibility. However, little is known about the effects on key stakeholders of these activities. This study investigates if CSR activities have an effect on employees’ affective commitment. Two models test to what extent employees’ CSR perception, involvement in decision processes, and demographic variables are related to their AC relative to their perception of positive organizational support. The analysis is based on a sample of 512 employees from 4 (...) Scandinavian companies; 3 Norwegian and 1 Swedish, randomly selected from a population of 6,710 mostly Norwegian and Swedish employees in those 2 countries. The results indicate that CSR perception is a significant predictor of AC, although how employees feel that the company cares about them has stronger explanatory power on AC. Contrary to the few other studies addressing AC and CSR, gender was not found to be a significant variable in the model. (shrink)

This study examines factors impacting ethical behavior of 203 hospital employees in Midwestern and Northwestern United States. Ethical behavior of peers had the most significant impact on ethical behavior. Ethical behavior of successful managers, professional education in ethics and sex of the respondents also significantly impacted ethical behavior. Nurses were significantly more ethical than other employees. Race of the respondent did not impact ethical behavior. Overclaiming scales indicated that social desirability bias did not significantly impact the results of our study. (...) Implications of this study for researchers and practitioners are discussed. (shrink)

This research investigates various firm motives for practicing corporate social responsibility (CSR). More precisely, it examines whether a firm's primary motive for undertaking CSR is related to the type of actions performed. Such exploratory research is overdue following more than 40 years of scholarly contention on the financial rewards of doing (and looking) good. By uncovering and measuring specific aspects of CSR, I offer an initial understanding of interactions within firm CSR operations. Theory on types of CSR have surfaced, yet (...) empirical studies are few. In this research, I address this disparity by using original quantitative measures of both motive and type. The outcomes of this investigation challenge certain extant notions of CSR, while introducing a measure of objectivity in some long‐standing debates among scholars and corporate stakeholders. (shrink)

This paper is an essay based on many years of reviewing journal submissions and discussions with business ethics scholars on a range of themes regarding methods. To some extent, it contains condensed thoughts from two experienced scholars in the field, which we hope will be useful, especially to emerging scholars who, to some extent, may still be wrestling with some of the issues raised in the paper. The validity and reliability of research methods in business ethics research is discussed in (...) terms of legitimate methods to employ in the discipline, the epistemic challenges in the discipline, the debate between qualitative and quantitative methods, and some considered comments on ‘researching well’ in this discipline. Within each theme, we attempt to convey our distilled thoughts in the hope that methods employed in future studies will avoid some of the failures we have observed in the past. (shrink)

Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...) develop significantly different assessments of the level of unethical behavior. Further, those assessments may be conditioned in different ways by the same moderating variables. We conclude that care should be exercised when recruiting respondents to choose only those who can be expected to understand the scenario in its true context and that separate analyses should be conducted for groups of respondents who have different perspectives within that context. (shrink)

Successful marketing efforts and professional sales encounters often depend on consumer involvement in the purchase decision process itself, which in turn may impact firm performance. Despite the importance of consumer involvement, research has yet to fully explain the relationship between consumer personality characteristics and the nature of consumer purchase involvement. This study explores the degree to which consumer perception of salesperson ethical treatment helps explain the relationship between consumer personality characteristics and nature of involvement. Data were collected from a large (...) sample of working adults placed in two scenario-based positive professional sales encounters featuring an important purchase decision. The results indicated that adult consumers’ personality characteristics functioned through judgment of salesperson ethical treatment to affect the nature of purchase involvement. Specifically, consumer judgment of salesperson ethical treatment fully mediated a positive relationship between internal locus of control and cognitive involvement. By comparison, consumer judgment of a salesperson ethical treatment partially mediated the positive relationship between emotional awareness and cognitive involvement. The above findings were similar for informational and relational salesperson customer-orientated scenarios. Key implications for selling professionals and sales organizations are discussed, such as augmenting consumers’ self-assessments to increase their perceptions of salesperson ethics and purchase involvement. The limitations and recommendations for future research are also presented. (shrink)