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

This study examines business students’ ethical awareness for two virtues needed to maintain academic integrity, respect, and responsibility. Using the multidimensional ethics survey, five dimensions were measured for six scenarios representing student behaviors using Information Technology . The results indicate that students are ethically aware in respect situations, but are more neutral in responsibility situations. Of the five ethical dimensions, moral equity and relativism appear to be the strongest influences in academic integrity scenarios utilizing IT. This study provides guidance for (...) business professors in their pursuit of ethical excellence in the classroom and for researchers in search of greater understanding of ethical judgments of students. (shrink)

The purpose of this paper is to apply Aristotle''s theory of causation to the administrative realm in an attempt to provide the manager/student with a more complete basis for organizational analysis. The authors argue that the traditional approach to administrative case studies limits the manager''s/student''s perspective to the positivistic world view at the expense of a more encompassing perspective which can be achieved through the use of an Aristotelian approach. Aristotle''s four-part theory of causation is juxtaposed with contemporary views of (...) organizational ideology/philosophy, culture, climate and leadership, and staff or personnel. The Mazda automobile plant in Flat Rock, Michigan is provided as a sample case study to demonstrate the comprehensiveness of the Aristotelian method in organizational contexts. (shrink)

The ethical frameworks of consequentialism and formalism predict moral awareness and behavior in individuals, but current measures either do not treat these frameworks as independent or lack sufficient theoretical underpinnings and statistical dependability. This paper presents the development and validation of a new scale to measure consequentialism and formalism that is well grounded in prior research. The Ethical Standards of Judgement Questionnaire is validated via six studies. Measurement items are developed in the first three studies, which also confirm the need (...) to eliminate a unidimensional measure and evaluate these frameworks separately. The fourth study addresses discriminant validity and the two remaining studies provide insight into how consequentialism and formalism predict the degree to which behaviors are deemed acceptable by individuals in the context of consumer beliefs and religious beliefs. Suggested uses for the scale in both academia and organizations are presented. (shrink)

The ethical frameworks of consequentialism and formalism predict moral awareness and behavior in individuals, but current measures either do not treat these frameworks as independent or lack sufficient theoretical underpinnings and statistical dependability. This paper presents the development and validation of a new scale to measure consequentialism and formalism that is well grounded in prior research. The Ethical Standards of Judgement Questionnaire is validated via six studies. Measurement items are developed in the first three studies, which also confirm the need (...) to eliminate a unidimensional measure and evaluate these frameworks separately. The fourth study addresses discriminant validity and the two remaining studies provide insight into how consequentialism and formalism predict the degree to which behaviors are deemed acceptable by individuals in the context of consumer beliefs and religious beliefs. Suggested uses for the scale in both academia and organizations are presented. (shrink)

This study presents and develops test methods for assessing sensitivity to conflict of interest (COIsen). We are aware of no study assessing COIsen, but note that some popular methods for assessing ethical sensitivity and related constructs (which include COIsen) are flawed in that their presentation of stimulus material to subjects actually guides subjects to attend to ethical (or related) issues. The method tested here was designed to avoid this flaw. Using adaptations of two existing cases, a quota sample of 12 (...) students was interviewed. Our method used funnel-sequenced, open-ended interviews that were audiotaped and transcribed, then subjected to a form of cognitive mapping. These maps revealed the presence of “indicators” of COIsen. We found that COIsen can be measured and that the global COIsen score generated by our method is able to reveal much variation across subjects, making it a worthwhile candidate for further consideration. (shrink)

This study examines the theory of planned behavior and the multidimensional ethics scale. Variables from both are included to determine which ones significantly correlate with student ethical behavioral intention in an academic setting. Using a survey, responses are collected from undergraduate business students from two southwestern universities in the United States using a scenario-based approach, looking at individual situations and group situations. SmartPLS was used to assess the results for four scenarios. From the theory of planned behavior, attitude was a (...) significant predictor of behavioral intention across all four scenarios while subjective norm was significant in one scenario. From the multidimensional ethics scale, moral equity and relativism were significant in one group scenario while moral equity and utilitarianism were each significant in an individual scenario. The findings indicate support for the use of the TPB and the MES when exploring ethics in an academic setting and for the need to study both individual and group situations. A discussion of the findings and implications is given. (shrink)

After a brief review of the ethical judgment research, the Potter Box, a four‐step ethical judgment tool used primarily in media ethics, is introduced. The paper proposes that the Potter Box's usefulness for evaluating ethical dilemmas could be improved by re‐sequencing the steps, by incorporating philosophical intuitionism as a mechanism for structuring its inherent pluralism and by adding a post‐decision, pre‐action reflective step. The resulting modified Potter Box has five steps – analyze the situation, identify stakeholders, specify duties, weigh obligations (...) and check for universalizability – and should provide a useful structure for analyzing difficult ethical dilemmas and for creating transparency in the judgment process that accommodates improved discussion. (shrink)

The primary purpose of this study was to assess the ethics of purchasing management professionals. A multidimensional scale of ethics was used to measure their predispositions to act morally. The ethics measure from this scale was correlated to a series of ethical vignettes specific to the purchasing function to further assess the value of the scale. In addition, the consistency of values as rationale for decision making was also examined. The findings of the study indicate that purchasing professionals appear to (...) be more ethical than indicated in previous studies as measured by both the multidimensional scale of ethics and their responses to ethical situations similar to those faced in their day-to-day work experiences. The utility of a multidimensional scale of ethics is further validated, and some preliminary assessments of the nature of values impacting on ethical decision making are also evaluated. (shrink)

The purpose of this article is to develop the multidimensional ethics scale and moral scenarios that allow or even support diversity in managers’ reactions when measuring their moral decision-making. This means that we expand the multidimensional ethics scale with a female ethics dimension and take a critical look at the previously used scenarios in the light of diversity. Furthermore, we develop two new scenarios in order to better attain diversity in managers’ moral decision-making. Diversity is primarily looked at from a (...) gender perspective, meaning that we pay attention to the femininities and masculinities of the scale items and scenarios. In addition, we use the concept of social desirability to assess diversity as we presume that social desirability works against diversity. Our article builds on previous research using the multidimensional ethics scale. First, we present a summary of the theoretical dimensions of the original multidimensional ethics scale and extend the scale with female ethics principles to foster diversity. Second, we analyse and assess previously used moral scenarios in order to see how they permit the expression of diversity. Third, we develop two new scenarios based on the interviews conducted with female managers. (shrink)

The increasing number and influence of women in society brings up several issues related to values and ethics. Looking at business ethics from the gender perspective made us ponder if it would be fruitful to analyse the feminine and masculine dimensions of decision-making style. The article follows the research tradition using the multidimensional ethics scale, and it aims at developing the scale to better include female decision-making. We came to the conclusion that, as the multidimensional ethics scale used in measuring (...) managers' moral decision-making is derived from modern ethical theories focusing on indications of masculinities more than femininities, the scale leaves feminine decision-making dimensions invisible. Our argument is that in seeking a deeper understanding of (female) managers' moral decision-making, we must find a broader basis for the analysis and develop the scale further so that it allows different voices to be heard and different dimensions to be seen. (shrink)

Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers' moral decision-making patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism, utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on (...) the utilitarian principles is a core ethical evaluation criterion amongst top business managers in Finland. This study proves that managers' moral decision-making patterns change over time. According to the results of this research, managers' moral decision-making became more multidimensional during the study period. The change is explained by (1) the inclusion of female ethics items in the scale which allows managers to show more diversity in their decisionmaking, (2) the change in the Finnish economic context from depression to economic prosperity and growth during the study period, which is conducive to the spread of post materialist values, such as the importance of social relations and (3) the increasing public discussion of the importance ethical issues in business. (shrink)

Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers’ moral decision-making patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism, utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on (...) the utilitarian principles is a core ethical evaluation criterion amongst top business managers in Finland. This study proves that managers’ moral decision-making patterns change over time. According to the results of this research, managers’ moral decision-making became more multidimensional during the study period. The change is explained by the inclusion of female ethics items in the scale which allows managers to show more diversity in their decision- making, the change in the Finnish economic context from depression to economic prosperity and growth during the study period, which is conducive to the spread of post materialist values, such as the importance of social relations and the increasing public discussion of the importance ethical issues in business. (shrink)

The primary aim of this study is to clarify the authorship trends, collaboration patterns, and impact factors in business ethics literature by looking at articles published between 1960 and 2015 in four leading business ethics journals: Business and Society, Business Ethics: A European Review, Business Ethics Quarterly, and the Journal of Business Ethics. This study showed the growth type of business ethics literature, authorship trends, collaboration patterns, authors' productivity evolved by subperiods and journals, and authors' dominance factor by subperiods and (...) journals. After providing an evaluation of the results of the study, the authors discuss the study's limitations and suggestions for future research. (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 constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts forth the proposal that the issue may (...) be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics 47, 89–99; Gentile: 1993, Psychological Science 4(2), 120–122; Unger: 1979, American Psychologist 34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory (BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has a significant direct effect on CMD scores of business practitioners. (shrink)

We examine the moderating role of the situational and organizational contexts in determining unethical managerial behavior, applying the case-survey methodology. On the basis of a holistic, multiple-antecedent perspective, we hypothesize that two key constructs, moral intensity and situational strength, help explain contextual moderating effects on relationships between managers’ individual characteristics and unethical behavior. Based on a quantitative analysis of 52 case studies describing occurrences of real-life unethical conduct, we find empirical support for the hypothesized contextual moderating effects of moral intensity (...) and situational strength. By examining these complex contextual moderators, we aim to contribute to organizational ethics research as we shed light on the critical role that context may play in influencing unethical managerial behavior. (shrink)

This article replicates a U.S. study of marketing norms in an international setting. The dimensionality and reliability of the scales are tested in the U.S., Singapore and South Africa. Support is found for the use of the scales, as modified. The norms of the current respondents are compared with those of the original U.S. respondents and each other. Differences between the three countries are found with respect to general honesty and integrity norms, but not for specific marketing-related norms. Differences between (...) the original study results and the current findings are assessed in terms of methodological and substantive factors. (shrink)

Although interest in business ethics has rapidly increased, little attention has been drawn to the relationship between ethics and sexual harassment. While most companies have addressed the problem of sexual harassment at the organizational level with corporate codes of ethics or sexual harassment policies, no research has examined the ethical ideology of individual employees. This study investigates the relationship between the ethical ideology of individual employees and their ability to identify social-sexual behaviors in superior-subordinate interactions. The results indicate that ethical (...) ideology does have an effect on employees' ability to identify verbal sexually harassing behaviors. This effect, however, is not demonstrated on nonverbal sexually harassing behaviors. (shrink)

Political campaign advertising continues to be a controversial policy topic in advertising and marketing research. It is also a prime subject for investigating the ethical evaluations of consumers (or voters). The following study draws from postmodern communication theory and employs a qualitative research methodology in order to explore voters' intimate and subjective views about politics, candidates, and political advertising. The findings include emergent themes relating to significant media rituals in voters' lives, the cynical perspective of politics as a game, and (...) the widespread disapproval and suspicion with which voters regard negative political advertising. Additionally, the a priori theme of political information as disinformation was proposed and expanded upon. Findings are discussed in light of a greater understanding of the appropriateness of the traditional versus the postmodern perspective of political communication, informants' construction of moral boundaries which help them determine right from wrong, acceptable vs. unacceptable political behaviours in this particular context. (shrink)

Business ethics has become a very important concern in global business and understanding the effects of various factors on ethical judgments continues to attract research and practitioner attention. Using the Multidimensional Ethics Scale with its five generally accepted philosophical constructs, and vignettes developed by Cohen et al., current study investigates the relationship between cultural values, personality, religiosity and the ethical sensitivity of business students. We focus on a rapidly emerging country, Turkey, whose economic environment is similar to that of the (...) most Western nations but with a significantly different background and cultural values. Data for the study is collected from a major university in the southeastern Turkey. Although some significant relationships are identified between ethical sensitivity and cultural values and personality, our study findings confirm that MES dimensions had the highest influence on ethical sensitivity levels of business students. (shrink)

In general, the business ethics literature has treated the conceptual domains and outcomes of macro-level, meso-level, and micro-level ethical influence separately. However, this singular treatment ignores the synergies and tensions that can arise across these different types of ethical influence. Using sales as a research context, the current study argues that all three ethical frames of references are important in shaping employee behavior and performance and, as such, should be examined simultaneously. The findings show that industrial ethical climate and salesperson (...) moral equity are positively associated with salesperson customer orientation. In addition, industrial and organizational ethical norms have a stronger joint effect on customer orientation than either ethical climate alone. More specifically, a more ethical organizational climate enhances the positive effects of the industrial ethical climate on customer orientation. Furthermore, whereas salesperson moral equity is significantly associated with salesperson customer orientation, strong moral equity beliefs in situations requiring adaptive selling result in weaker sales outcomes. This study concludes with a set of theoretical and actionable implications, as well as a discussion of future research avenues. (shrink)

This study draws on theory of dyadic morality and categorization to disentangle opportunistic behaviors from the perception by their victim that leads to the moral categorization of the perpetrator as an opportunist. We show that it is this moral categorization, not the behaviors, that determines the trust beliefs of the victim. Further, the effect of psychic distance on the process of perpetrator moral categorization as an opportunist depends on the form of opportunistic behaviors. Finally, this study questions the cultural universality (...) of opportunism by showing that effects of opportunistic behaviors on categorization vary across national cultures—based on data sets of French and Slovene exporters. (shrink)

This study attempts to advance knowledge in the area of controversial advertising by examining the antecedents and consequences of controversial advert perceptions in the context of social media, and particularly social networking sites. Specifically, we explore how ethical judgement and religious commitment shape controversial advert perceptions leading to attitudes towards the advert, brand attitudes and purchase intentions. Our results indicate that when a SNS advert is judged to be ethically acceptable, the level of perceived advert controversy is lower. However, the (...) impact of ethical judgement on controversial advert perceptions becomes significant and positive when intrapersonal commitment and interpersonal religious commitment are introduced as moderators. This result implies that the level of religious commitment changes the ethical judgement–controversial advert perceptions relationship. The results also highlight that controversial advert perceptions negatively influence attitude towards the advert. The study contributes to the limited knowledge on controversial advertising on SNS, yielding significant and relevant implications for academics and advertisers alike, in their effort to improve advertising effectiveness without offending or alienating target audiences. (shrink)

There are questions about how ethics is best taught to undergraduate business students. There has been a proliferation in the number of stand-alone ethics courses for undergraduate students but research on the effectiveness of integrated versus stand-alone mode of delivery is inconclusive. Christensen et al. :347–368, 2007), in a comprehensive review of ethics, corporate social responsibility and sustainability education, investigated how ethics education has changed over the last 20 years, including the issue of integration of these topics into the core (...) course offerings. We use Brenner and Molander’s :57–71, 1977) situational ethics survey instrument to examine the effect of the mode of delivery of business ethics education on undergraduate student responses. We found a significant difference on mode of delivery. Studies have also found interesting results in respect of the effect of cultural differences and gender on the effectiveness of business ethics instruction. While not the primary focus of this study, we also looked at the influence of gender and culture on students’ responses. Our results indicate significant differences in respect of mode of delivery and culture. In contrast to other studies, we found that gender was not significant. We did test for any interactive effects of gender, culture and mode of delivery. However, no significant differences were found. (shrink)

The primary purpose of this study was to examine the effects of perceptions of product harm and consumer vulnerability on ethical evaluations of target marketing strategies. We first established whether subjects are able to accurately judge the harmfulness of a product through labeling alone, and whether they could differentiate consumers who were more or less vulnerable. The results suggest that without the presence of a prime, subjects who depended on implicit memory or guess were able to detect differences in “sin” (...) and “non-sin” products and consumer vulnerability, but were far less likely to be able to distinguish among high and low levels of product harm and consumer vulnerability. The inability to accurately identify high and low levels of product harm and consumer vulnerability impacted their perceptions of the ethicality of target marketing strategies, such that only four out of 18 target marketing strategies were judged as unethical. Thus, our findings contradict previous research that found subjects judged many more of the integrated strategies as unethical [Smith and Cooper- Martin, J Market 61 1]. Our results suggest that assessing ethical evaluations of strategies varying in product harm, and consumer vulnerability may only be relevant if consumers can accurately identify product harm. (shrink)

PurposeThe purpose of this paper is to examine whether, when teaching professional ethics, the educational interventions have any effect on improving students' moral decisions. One method often used to measure change is the well‐established defining issues test – an American test based on Kohlberg's stage theory.Design/methodology/approachUsing this test, two before‐and‐after studies were carried out on cross‐cultural cohorts of first year computing undergraduates which both received the same lectures, debates and moral‐decision‐making exercises.FindingsOne study showed a significant increase in moral judgment whilst (...) the other showed a decrease. Both studies indicated mean scores far below the American averages.Research limitations/implicationsAs both studies involved relatively small sample sizes, the results are indicative rather than conclusive. However, they bring to light issues associated with the test, in both American and non‐American research, indicating that lower than average mean scores could be due to cross‐cultural and situational variations.Practical implicationsThe paper questions the premise of stage theory as a method for measurement within a cross‐cultural context; and the usefulness of measuring one component of moral development in isolation.Originality/valueThe paper proposes that tests based on more discipline‐specific skills, rather than stage theory, would be of greater use in evaluating student levels of moral development. (shrink)

The aim of this article is to define and delineate an ethical mindset. In deploying an interpretive mixed-methods analysis of the Australian services sector, data were collected through an online survey on 223 respondents followed by focus group interviews involving 20 participants. The analysis reveals evidence of ethical mindsets in Australian business context, the components of which are identified as being aesthetic judgment, spirituality, optimism, harmony and balance, contentment, truth telling, individual responsibility and professionalism. While the findings are limited to (...) the Australian context, it illuminates the value of mindsets to business ethics in a way that has theoretical rigour and practical relevance. Research has so far only considered business ethics within other mindsets (e.g. global mindset). This article provides a foundation for further application and development of mindset theory. (shrink)

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

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

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

For many years, the actions of Myanmar’s military government have provoked domestic discontent and strong condemnation overseas. The government is encouraging tourism in an attempt to legitimize its actions whilst generating valuable foreign currency. However, a number of organizations are urging people to avoid travel to Myanmar and thus prevent the military junta from obtaining the hard currency and global legitimacy it needs to survive. In this article, the ethical arguments for and against tourism in Myanmar are discussed, and for (...) the first time the ethical perceptions of tourists themselves are explored. The study applied the Multidimensional Ethics Scale to a group of 376 Myanmar visitors, finding that respondents were generally in favor of tourism in Myanmar, but were uncomfortable with the ethical implications of their visit. (shrink)

For many years, the actions of Myanmar's military government have provoked domestic discontent and strong condemnation overseas. The government is encouraging tourism in an attempt to legitimize its actions whilst generating valuable foreign currency. However, a number of organizations are urging people to avoid travel to Myanmar and thus prevent the military junta from obtaining the hard currency and global legitimacy it needs to survive. In this article, the ethical arguments for and against tourism in Myanmar are discussed, and for (...) the first time the ethical perceptions of tourists themselves are explored. The study applied the Multidimensional Ethics Scale to a group of 376 Myanmar visitors, finding that respondents were generally in favor of tourism in Myanmar, but were uncomfortable with the ethical implications of their visit. (shrink)

The ethics of advertising to children has been identified as one of the most important topics worthy of academic research in the marketing field. A fast growing advertising technique is product placement, and its use in children's films is becoming more and more common. The limited evidence existing suggests that product placements are especially potent in their effects upon children. Yet regulations regarding placements targeted at children are virtually non-existent, with advertising guidelines suggesting that it remains the prime responsibility of (...) the parents to provide guidance for children. This study measured the ethical evaluations of parents in the UK and Canada regarding product placements in children's films. After exposing parents to a four-type typology of product placements, results show that explicit placements of ethically charged products were perceived as the most unethical type of placements. Parents in the UK were more sensitive to the use of the technique and there was a significant difference in relativism between the two groups. Both sets of respondents would like to see more regulation on the use of placements, especially placements of alcohol, tobacco and fast foods. (shrink)

The ethics of advertising to children has been identified as one of the most important topics worthy of academic research in the marketing field. A fast growing advertising technique is product placement, and its use in children's films is becoming more and more common. The limited evidence existing suggests that product placements are especially potent in their effects upon children. Yet regulations regarding placements targeted at children are virtually non-existent, with advertising guidelines suggesting that it remains the prime responsibility of (...) the parents to provide guidance for children. This study measured the ethical evaluations of parents in the UK and Canada regarding product placements in children's films. After exposing parents to a four-type typology of product placements, results show that explicit placements of ethically charged products were perceived as the most unethical type of placements. Parents in the UK were more sensitive to the use of the technique and there was a significant difference in relativism between the two groups. Both sets of respondents would like to see more regulation on the use of placements, especially placements of alcohol, tobacco and fast foods. (shrink)

The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the industry and its study has meant little attention has been paid in (...) the ethics literature to the dilemmas facing tourism managers and its students. Based on interviews with senior members of the tourism industry six scenarios are developed with pertinence to the challenges faced by industry practitioners today. This paper then applies the Multidimensional Ethics Scale [Reidenbach and Robin, 1990, Journal of Business Ethics, 9, 639–653] to tourism students at three prominent universities in the U.K., Canada and Australia. In total, 438 responses are achieved. The results have importance for the instruction of tourism students for the future, but also in informing decisions about the tools tourism destinations can effectively employ to control the future direction of the industry. (shrink)

This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...) present or absent. Also, this study suggests that a manager with high idealism has a stronger tendency to discontinue a possibly failing project than one with low idealism. Through experiments this work finds that agency problem is a significant factor on decisions regarding possibly failing projects in all circumstances. This result is consistent with prior literature and shows agency problem universality. Next, the empirical evidence supports the hypothesis that a project manager with low relativism tends to discontinue a possibly failing project more than one with high relativism, showing that individual moral philosophy can partially mitigate the phenomenon of escalating managers' commitment. (shrink)

This study derives an improved model of managers’ decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this study suggests (...) that a manager with high idealism has a stronger tendency to discontinue a possibly failing project than one with low idealism. Through experiments this work finds that agency problem is a significant factor on decisions regarding possibly failing projects in all circumstances. This result is consistent with prior literature and shows agency problem universality. Next, the empirical evidence supports the hypothesis that a project manager with low relativism tends to discontinue a possibly failing project more than one with high relativism, showing that individual moral philosophy can partially mitigate the phenomenon of escalating managers’ commitment. (shrink)

This empirical study explores aspects of how companies that are positively recognized by their workforce as “Best Companies to Work For” convey the underlying principles of their “trustworthy” culture. The study examines the normative ethical frameworks and affective language utilized in the ethics statements. Although multiple studies have considered normative ethical frameworks in individual ethical decision making, few have considered normative ethical frameworks in organization ethics statements. In addition, this study expands the analysis to include the ethic of care. Of (...) the “Best Companies to Work for” in this study, 93 had accessible online ethics statements. Findings indicated 70 % of the ethics statements utilized combinations of three types of normative ethics studied, while 30 % used a single framework. In statements with combined frameworks, the deontological framework had the highest frequency, while the ethic of care was present in 33 % of statements and the teleological framework had the lowest frequency. In ethics statements with a singular framework, the framework rankings were consistent with findings for combined frameworks. Using the Dictionary of Affect in Language, there were statistically significant differences on pleasantness between statements that mentioned ethic of care and those that did not. This study sheds light on how these trustworthy companies communicate by publishing their ethics statements and by using a multidimensional approach in their ethics statements that has greater pleasantness when an ethic of care is utilized. (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)

This research examines, in a general manner, the degree and character of perceptual congruity between salespeople and managers on ethical issues. Salespeople and managers from a diversity of organizations were presented with three scenarios having varying degrees of ethical content and were asked to evaluate the action of the individual in each scenario. Findings indicate that, in every instance, the participating managers tended (1) to be more critical of the action displayed in the scenarios, (2) to view the action as (...) violating a sense of contract or promise, and (3) to view the action as less culturally acceptable than did the salespeople. (shrink)

We present two studies investigating the impact of causal perceptions and the moral emotions of anger, shame, and guilt on the justification of deviant workplace behavior. Study 1 tests our conceptual framework using a sample of undergraduate business students; Study 2 examines a population of practicing physicians. Results varied significantly between the two samples, suggesting that individual and contextual factors play an important role in shaping the perceptual and emotional processes by which individuals form reactions to undesirable affective workplace events. (...) Implications of these findings for the study of ethics, emotions, and attributions, as well as for promoting ethical behavior, are discussed. (shrink)

Artificial intelligence (AI) has become indispensable in our lives. The development of a quantitative scale for AI ethics is necessary for a better understanding of public attitudes toward AI research ethics and to advance the discussion on using AI within society. For this study, we developed an AI ethics scale based on AI-specific scenarios. We investigated public attitudes toward AI ethics in Japan and the US using online questionnaires. We designed a test set using four dilemma scenarios and questionnaire items (...) based on a theoretical framework for ethics, legal, and social issues (ELSI). We found that _country_ and _age_ are the most informative sociodemographic categories for predicting attitudes for AI ethics. Our proposed scale, which consists of 13 questions, can be reduced to only three, covering ethics, tradition, and policies. This new AI ethics scale will help to quantify how AI research is accepted in society and which area of ELSI people are most concerned with. (shrink)

Many researchers in the field of business ethics have attempted to develop methods to determine and evaluate the ethics of a variety of different classes of people, including students, professionals, and mixed samples of students and professionals. Unfortunately, most of these studies were disjunctive, simply adding confusion to an already unfocused area of research. However, Reidenbach and Robin (1988, 1990), have changed this trend by attempting to quantify the various ethical philosophies into a multi-dimensional scale of business ethics. This paper (...) examines the background of the Reidenbach and Robin (1988, 1990) scale — including the authors'' findings, empirically tests the scale, and concludes that the scale needs further refinement. A promising result is a model with four dimensions: a broadbased ethical judgment dimension, a deontological judgment dimension, a teleological judgment dimension, and a social contract dimension. (shrink)

The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation. A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent as predicted. Moral obligation is suggested to be a process that occurs after a moral judgment is made and explained a significant (...) portion of the variance in moral intent. (shrink)

This article responds to calls for further research on ethical issues in advertising. The study examines whether advertising strategies which use female-disparaging themes are perceived as ethical, and what effect this has on ad and brand attitudes. It also examines whether or not humour assuages ethical evaluations of female-disparaging ads. The findings from an experimental research design, which included 336 British respondents, show that non-disparaging and non-humorous ads are considered to be the most ethical, while disparaging ads are considered the (...) least ethical. Across the board, female-disparaging ads are not perceived as ethical; however, high benevolent sexists appear to favour them most. Finally, an ad’s perceived ethicality mediates the relationship between ad disparagement and ad attitudes; likewise, an ad’s perceived ethicality and ad attitudes mediate the relationship between an ad’s female disparagement and brand attitudes. Female-disparaging ads should be avoided given that they are perceived as less ethical and given the impact that advertising has on behaviour, as well as on societal and moral values. Advertisers should also avoid using female-disparaging advertising themes, even light-hearted ones, since they constitute a risky strategy for the ad and the brand as they can backfire and alienate consumers. (shrink)

The aim of our research is to analyze how different religions influence business ethics. We develop an index of practices in the field of business ethics, made up of 19 items containing practices related to workers, consumers, products, human rights, management of ethical conflicts, and crime prevention. Also, we consider a wide range of religion affiliations. To undertake this research, we use a panel data sample composed of 11,956 firm‐year observations from 18 countries. Drawing on stakeholder theory, we posit some (...) hypotheses based on the religions considered. The results obtained show that a higher percentage of religious adherents in the country where a company does business usually involve the implementation of more ethical practices in the corporate field. These findings are obtained for Christian, Islamic, Jewish, and Hindu religions. In contrast, this does not stand for Buddhist and folk religions. Also, countries where there is no predominant religion do not show a confluence between religion and ethical corporate practices. (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)

This article examines the relation between policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories. The objective is to determine which moral theories form the basis for CSR policies. Are they based on ethical egoism, libertarianism, utilitarianism or some kind of common-sense morality? In order to address this issue, I conducted an empirical investigation examining the relation between moral theories and CSR policies, in companies engaged in CSR. Based on the empirical data I collected, I start by suggesting some (...) normative arguments used by the respondents. Secondly, I suggest that these moral arguments implicitly rely on some specific moral principles, which I characterise. Thirdly, on the basis of these moral principles, I suggest the moral theories upon which the CSR policies are built. Previous empirical studies examining the relation between philosophical moral theories and the ethical content of business activities have mainly concentrated on the ethical decision-making of managers. Some of the most prominent investigations in that regard propose that managers mainly act in accordance with utilitarian moral theory (Fritzsche, D. J. and H. Becker: 1984 , Academy of Management Journal 27 (1), 166–175; Premeaux, S. and W. Mony: 1993 , Journal of Business Ethics 12 , 349–357; Premeaux, S.: 2004 , Journal of Business Ethics 52 , 269–278). I conclude that CSR policies are not based on utilitarian thinking, but instead, on some kind of common-sense morality. The ethical foundation of companies engaged in CSR, thus, does not mirror the ethical foundation of managers. (shrink)