Computer users copy computer software - this is well-known. However, less well-known are the reasons why some computer users choose to make unauthorized copies of computer software. Furthermore, the relationship linking the theory and the practice is unknown, i.e., how the attitudes of ordinary end-users correspond with the theoretical views of computer ethics scholars. In order to fill this gap in the literature, we investigated the moral attitudes of 249 Finnish computing students towards the unauthorized copying of computer software, and (...) we then asked how these results compared with the theoretical reasons offered by computer ethics scholars. The results shed a new light on students' moral attitudes with respect to the unauthorized copying of software. In particular, this new knowledge is useful for computer ethics teachers, and for organizations seeking to combat this practice. (shrink)

The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management''s preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors'' predisposition to provide just and fair judgements, using Kohlberg''s theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit firms in (...) Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest group in the sample. The pre-conventional level suggests that people will act in their own self-interest and do the right only to avoid punishment. Pre-conventional auditors have the ability to "do deals", advantageous for business. When faced with an ethical crisis, however, auditors as this level will tend to focus on their own needs at the expense of others. The post-conventional or mid level of just reasoning comprised 59 auditors, second largest group in the sample. This level indicates that these auditors have the predisposition to act fairly on principal, particularly when faced with an ethical crisis. The conventional level or mid-just reasoning consisted of 51 auditors. People with a conventional level of just reasoning believe in law and order, the maintenance of the status quo, however they tend not to be critical of laws, nor authority even if those laws and authority are unjust or evil. (shrink)

While the influence of emotion on individuals'' ethical decisions has been identified by numerous researchers, little is known about how emotions influence individuals'' ethical decision process. Thus, it is not clear whether different emotions promote and/or discourage ethical decision-making in the workplace. To address this gap, this paper develops a model that illustrates how emotion affects the components of individuals'' ethical decision-making process. The model is developed by integrating research findings that consider the two dimensions of emotion, arousal and feeling (...) state, into an applied cognitive-developmental perspective on the process of ethical decision-making. The model demonstrates that certain emotional states influence the individual''s propensity to identify ethical dilemmas, facilitate the formation of the individual''s prescriptive judgments at sophisticated levels of moral development, lead to ethical decision choices that are consistent with the individual''s prescriptive judgements, and promote the individual''s compliance with his or her ethical decision choices. In particular, the model suggests that individuals experiencing arousal and positive affect resolve ethical dilemmas in a manner consistent with more sophisticated cognitive moral structures. Implications for theory and practice are discussed. (shrink)

The model emphasizes the ethical dynamics of compassion in hospitality settings by suggesting that under an organizational ethical climate, the hotel staff will be more morally aware of peers’ pain and suffering, and motivated to participate in delivering compassion. Based on the positive psychology focus on compassion as individual states and traits supporting interpersonal dealings, the paper operationalizes compassion based on four individual factors involved in the compassionate process: empathic concern, or an other-oriented emotional response elicited by and congruent with (...) the perceived welfare of a person in need; mindfulness, a state of consciousness in which attention is focused on present-moment phenomena occurring both externally and internally; kindness, or understanding the pain or suffering of others; and common humanity, or seeing others’ experiences as part of the larger human experience. Data were collected from 280 employees at ten hotels in the Canary Islands. With the exception of self-interest, results of multiple linear regressions demonstrate that each of the six interpreted factors of ethical climate has substantive effects on any of the studied elements of staff compassion. The egoistic-related and principle-related climate factors generated a more consistent and intense compassionate reaction, suggesting that the staff is moved to act out of compassion either to assure that the team succeeds or to support each other out of moral obligation. (shrink)

In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the (...) perceived frequency of unethical behavior towards customers and to the moral acceptability judgment of this type of unethical behavior. No support was found for the claim that features of organizational architecture are associated with the perceived frequency of unethical behavior towards customers. This is the first study to document the differential effects of organizational architecture and organizational ethical culture on perceived unethical behavior of employees towards customers, in wholesale banking. Implications for managers and future research are discussed. (shrink)

Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which (...) may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. (shrink)

This paper presents research on the moral sensibility of six pre-service teachers in an undergraduate teacher education program. Using their reflective writing across their first two semesters of coursework as well as focus group interviews in their third semester as sources of data, the paper identifies and describes three distinctive types of moral sensibility and examines ways in which moral sensibility interacts with experiences in teacher education. Suggestions for explicitly incorporating the moral in pre-service teacher education are presented.

In spite of extensive study and efforts to improve business ethics and increase corporate social responsibility, a quick review of almost any business publication will show that breaches of ethics are a common occurrence in the business community. In this paper we explore reasons for potential discrepancies or gaps between organizational and individual ethical standards, the consequences of such discrepancies, and possible methods of reducing the detrimental effects of these differences. The concept of self-leadership, as constructed through social learning theory (...) is examined, and shown to be a potentially valuable tool for employees'' use in making reasoned decisions in varying organizational ethical climates. Specifically, the authors will show how the practice of self-leadership can be employed as an important means to improve moral action within the firm. (shrink)

This paper draws from the fields of history, sociology, psychology, moral philosophy, and organizational theory to establish a theoretical connection between a social/organizational influence (ethical work climate) and an individual cognitive element of moral behavior (moral awareness). The research was designed to help to fill a gap in the existing literature by providing empirical evidence of the connection between organizational influences and individual moral awareness and subsequent ethical choices, which has heretofore largely been merely assumed. Results of the study provide (...) evidence that ethical work climate (EWC) is a primary predictor of individual moral awareness, and that the influence of social factors often overrides the effects of individual differences in a work group setting. Implications for future research are provided. (shrink)

In this study, researchers examined the assumption that senior-level undergraduate students from private colleges universities possess higher levels of moral and ethical development than students from public institutions. In addition, the researchers sought to determine (a) if there was a relationship between narcissistic personality traits and the level of moral reasoning, and (b) there was a difference in the level of narcissistic personality tendencies of business students from private vs. public institutions based on demographic and textual variables. A cluster sampling (...) approach was used in the sample selection. The sample was limited to students majoring in general business at seven public and six private universities in North Dakota and Minnesota. A total of 269 subjects participated in the research project: 145 at private institutions and 124 at public institutions. The Defining Issues Test version 2 (DIT-2) and the Narcissistic Personality Inventory (NPI) were used to collect data at seven public and six private institutions. Students from public and private universities scored similarly on the DIT-2. A significant difference between the NPI scores of the private college students and the public college students was found. No significant relationship was found between the NPI score and level of moral reasoning. Business educators should be concerned that an increase in the number of business ethics courses completed did not significantly impact students' moral reasoning or narcissistic traits. (shrink)

While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (shrink)

While a large amount of work has been done to understand public good and to construct conceptual models explaining the antecedents of collective action, current literature is flawed in that most of them only examine the lower-level public good and attribute people's participation in collective action to external variables. It pays little to the developmental nature of collective action. Utilizing Ken Wilber's theory of integral psychology, this paper proposes a holistic definition of public good, emphasizing its different levels of development. (...) The paper also introduces an integral model of collective action that explains the antecedents of collective action in terms of not only the external individual behavior and social factors but also the internal aspects of individuals, organization, and society. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

. This descriptive study discusses cognitive mapping as a technique for analyzing ethical sensitivity, examines whether the method allows comparisons between people, compares the ethical sensitivity levels of participants from three organizations, examines which indicators of ethical sensitivity are most salient to members of specific organizations, and examines whether education level or organizational membership is the best predictor of an individual’s ethical sensitivity level. Subjects from three organizations read background information, listened to two audiotaped scenarios containing multiple ethical issues related (...) to organizational communication, responded to focused interview questions, and completed questionnaires. The interviews were taped, transcribed, and analyzed using cognitive mapping techniques. Significant differences in levels of ethical sensitivity were found between the members of the three organizations. However, a hierarchical regression model demonstrated that the difference was likely due to the differences in level of education in each organization. Organizational membership seemed to affect the particular aspects of the scenarios that participants noticed. (shrink)

A relatively small segment of business, known as social entrepreneurship (SE), is increasingly being acknowledged as an effective source of solutions for a variety of social problems. Because society tends to view "new" solutions as "the" solution, we are concerned that SE will soon be expected to provide answers to our most pressing social ills. In this paper we call into question the ability of SE, by itself, to provide solutions on a scope necessary to address large-scale social issues. SE (...) cannot reasonably be expected to solve social problems on a large scale for a variety of reasons. The first we label the orga nizational legitimacy argument. This argument leads to our second argument, the isomorphism argument. We also advance three other claims, the moral y political and structural arguments. After making our arguments, we explore ways in which SE, in concert with other social institutions, can effectively address social ills. We also present two examples of successful ventures in which SEs partnered with governments and other institutions. (shrink)

During the last decade, scholars of business ethics have become increasingly interested in the construct of moral courage. However, despite the importance of understanding both moral courage and the factors that might facilitate its expression, this topic has still received relatively limited study and several areas have been identified as being in need of further exploration. These include the need to investigate courage from within a full range of theoretical frameworks, including feminist ones, from within which, little is yet known (...) about this construct; the need for developmental perspectives on moral courage ; and, the identification of developmentally informed approaches for facilitating its expression. This article responds to these needs by providing a conceptual framework for understanding moral courage through a feminist and developmental ethic of care, and by describing the implications of this framework for the expression of moral courage in business and organizational settings. (shrink)

Previous research on the moral foundations of transformational leadership has focused primarily on stage of justice reasoning; this study focuses on developmental mode of care reasoning. Multilevel regression analyses were conducted on data coded from interviews with a sample of Canadian public sector managers ( N = 58) and survey responses from their subordinates ( N = 119). Results indicated that managers’ developmental mode of care reasoning significantly and positively predicted subordinates’ reports of transformational (but not transactional) leadership, with significant (...) differences in follower reports of transformational leadership between those using more versus less advanced modes of care reasoning. Conceptual implications for understanding transformational leadership and the ethics of leadership, directions for future research, and suggestions for leadership interventions are discussed. (shrink)

Although there has been a proliferation of interest in sustainable business practice, recent research has identified concerns with the relative neglect of the social versus environmental aspects of sustainability. It is argued here that due to its reliance on internally held, concrete and intrinsically motivated forms of responsiveness, as well as its ability to be authentically social versus parochial in nature, that the ethical construct of “embodied care” (Hamington, Embodied Care: Jane Addams, Maurice Merleau-Ponty, and Feminist Ethics, 2004 ) has (...) particular relevance as one path through which responsiveness to the human aspects of sustainable business practice might occur. Consideration is given to care as both an individual and organizational level construct. Business case examples are offered and directions for future research described. (shrink)

The relationship between ethical ideology and job stress appears to be complex. This study is based on a model presented by Forsyth (Journal of Personality and Social Psychology 39:175, 1980), showing two dimensions (idealism and relativism) that play an important role in ethical evaluation and behavior. Based on a survey of 561 employees of hotel industry in India, ethical ideologies were found to be negatively associated with job stress. The data were analyzed using Pearson correlations and multiple regressions. The result (...) showed that relativism is negatively correlated with job stress. Further, it has been established that idealism and relativism interacted in such a way that there is a negative relationship between idealism and job stress when relativism is low and positive relationship when relativism is high. The findings imply that ethical ideology adversely influences the job stress in the organization. (shrink)

La novela ha sido consagrada como una de las “técnicas de experiencia vicaria” fundamentales, que adiestran nuestra habilidad para ponernos en la piel de otras personas. No han sido pocos los que han visto un claro efecto moral en esa permanente exploración de la alteridad. El artículo repasa los argumentos de los entusiastas de esa idea, los que creen que leer novelas nos hace más empáticos y solidarios; de los moderados, quienes consideran que ayuda ante todo a ejercitar nuestro juicio (...) moral, y de los escépticos, que apenas encuentran ningún fin moral en ese hábito. Revisa a continuación algunas complejidades del desarrollo moral, que hacen improbable una fácil conexión, y termina distinguiendo los modos en que la lectura de novelas sí puede contribuir a cultivar la humanidad que hay en nosotros y a ahondar en el humanitarismo. (shrink)

The purpose of this study is to extend research which has looked at moral judgment. Specifically, the study examines the impact of moral judgment on the budget allocations made by government budget officers. Additionally, and as a result of previous research findings, the study looks at the relationship between political ideology, gender, age, profession and moral judgment.Results support prior research which has found an association between political ideology and moral judgment, and between gender and moral judgment.There was no indication that (...) the level of moral judgment among accountants is different from that of other individuals serving as budget officers, or that age is significantly related to moral judgment. Additionally, the study finds that an individual's level of moral judgment has less of an impact on the individual's actions than does political ideology. Study results contribute to an understanding of the relationship of moral judgment to accounting, and the relationship of moral judgment to behavior. The study also adds to research into the relationship of political ideology and moral judgment. (shrink)

BackgroundThe COVID-19 pandemic called for a new ethical climate in the designated hospitals and imposed challenges on care quality for anti-pandemic nurses. Less was known about whether hospital ethical climate and nurses’ ethical sensitivity were associated with care quality. This study examined the association between the perceived hospital ethical climate and self-evaluated quality of care for COVID-19 patients among anti-pandemic nurses, and explored the mediating role of ethical sensitivity in this relationship.MethodsA cross-sectional study was conducted through an online survey. A (...) total of 399 anti-pandemic nurses from ten designated hospitals in three provinces of China were recruited to fill out an online survey. Multiple linear regression analysis and a bootstrap test were used to examine the relationships between ethical climate, ethical sensitivity and care quality.ResultsNurses reported mean scores of 4.43 ± 0.577 (out of 5) for hospital ethical climate, 45.00 ± 7.085 (out of 54) for ethical sensitivity, and 5.35 ± 0.661 (out of 6) for self-evaluated care quality. After controlling for covariates, perceived hospital ethical climate was positively associated with self-evaluated care quality (direct effect = 0.710, 95% confidence interval [CI] 0.628, 0.792), and was partly mediated by ethical sensitivity (indirect effect = 0.078, 95% confidence interval [CI] 0.002, 0.145).ConclusionsChinese nurses who cared for COVID-19 patients perceived high levels of hospital ethical climate, ethical sensitivity, and self-evaluated care quality. Positive perceptions of hospital ethical climate were both directly associated with a higher level of self-evaluated care quality and indirectly associated, through the mediation effect of ethical sensitivity among anti-pandemic nurses. (shrink)

Tentative conclusions from this study of readers' responses to a series of "You Be The Editor" features suggest that divergences in ethical attitudes and values may be due to differences in moral sensitivity and motivation, as outlined in James R. Rest's "Four Component Model." In the majority of cases in which editors and readers were on opposing sides, many readers seemed unaware of the professional and institutional considerations that motivated the editors. The editors, on the other hand, were much less (...) disposed than readers to be guided by their human sympathies and sensitivities. (shrink)

The purpose of this study is to assess effects of STS(Science and Technology Studies) education in natural science colleges and engineering colleges. STS is an interdisciplinary study includes ethics, history, sociology, policy of science and technology; its main purpose is elaborating students' social perspectives on science and technology. In Korea, however, there is few studies related to STS education to improve its educational effects. Therefore, this study will do exploratory investigation effects of STS education in moral development and epistemological beliefs (...) from view point of educational psychology; moral development will be assessed by DIT(Defining Issues Test), and epistemological beliefs will be assessed by EBI(Epistemic Beliefs Inventory). The results show that, first, there was significant difference between growth in epistemological beliefs of students who attended STS course for semesters and who did not attend STS course at all or attended just once, second, students who attended historical-social based and interdisciplinary STS courses showed significantly grater growth in moral reasoning than students who attended non STS courses or field specified STS courses such as philosophy of science and technology, From the results of investigation, this study will propose some suggestions to improve STS education in Korea. (shrink)

This paper expands on the notion of "moral conversion" (advanced by Bernard Lonergan but underdeveloped in his work) by developing a typology that uses two "cross-hatching" criteria. First, it distinguishes between moral conversions that have to do with a person's relation to moral obligation, good and evil, and between moral conversions that have to do with how a person regards the question of happiness and the meaning of life. Secondly, it distinguishes between conversions regarding the _content_ (what is good/evil or (...) the meaning of life?), regarding _attitude_ (becoming committed to doing good or to the meaning-seeking process), and regarding _coherence_ (conforming one's actual life to what is understood to be right/wrong or meaning-giving). Combining both criteria leaves us with six types of moral conversion. Each type is then illustrated and supported with concrete real-life narratives. I conclude with an attempt at a definition of moral conversion that includes all types. The article is a summary of Chapter 5 of my dissertation (2008) "Narratives of Hope: A Philosophical Study of Moral Conversion.". (shrink)

Professions have a social obligation to ensure that their members’ professional behavior is morally appropriate. The psychology profession in most jurisdictions delegates the responsibility of ensuring that psychologists entering the profession are ethically competent to pre-practicum training programs. Educators responsible for teaching the ethics courses in these programs often base them on Rest’s (1984, 1994) theory that does not take into account a vast amount of contemporary psychological and neuroscientific research data on moral decision making. My aim with this article (...) is therefore to summarize the psychological and neuroscience research findings relevant to moral decision making and consider how educators who teach ethics courses can apply them in developing ethics courses grounded in research. (shrink)

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

Studies have shown ethics education has not systematically improved the moral reasoning of business students and professionals and, therefore, its effectiveness should be seen as deeply questionable. Business ethics education has limited effect, in part, because it rests on rationalistic traditions within normative ethics, business theory, and cognitive psychology. Emphasis is usually placed on student’s rationally thinking about issues as a way of improving their critical analysis and reasoning skills. Yet by focusing primarily on its cognitive dimension, ethics education has (...) tended to underdetermine the importance of social interaction in moral development. As an alternative to traditional business ethics education, using the work of the Russian psychologist Lev Vygotsky, I argue, that peer influence through a dialogical process is a better way to enhance and improve the moral reasoning and judgement of individuals. More specifically, small-group dialogue with peers encourages deep reflection about business dilemmas and has a direct influence on how one thinks about ethics. (shrink)

In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectanciesbased on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral developmentand belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers’ outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers’ cognitive moral development to influence managers’ ethical decision-making. In particular, low-cognitive moral development managers who (...) expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers became more ethical in this environment. Low cognitive moral development managers also behaved less ethically when their belief in a just world was high. (shrink)

In response to calls for more research on how to prevent or detect fraud (ACAP, Final Report of the Advisory Committee on the Auditing Profession, United States Department of the Treasury, Washington, DC, 2008 ; AICPA, SAS No. 99: Consideration of Fraud in a Financial Statement Audit, New York, NY, 2002 ; Carcello et al., Working Paper, University of Tennessee, Bentley University and Kennesaw State University, 2008 ; Wells, Journal of Accountancy, 2004 ), we develop a framework that identifies three (...) psychological pathways to fraud, supported by multiple theories relating to moral intuition and disengagement, rationalization, and the role played by negative affect. The purpose of developing the framework is twofold: (1) to draw attention to important yet under-researched aspects of ethical decision-making, and (2) to increase our understanding of the psychology of committing fraud. Our framework builds on the existing fraud triangle (PCAOB, Consideration of fraud in a financial statement audit. AU Section 316, www.pcaobus.org , 2005 ) which is used by auditors to assess fraud risk. The fraud triangle is composed of three factors that, together, predict the likelihood of fraud within an organization: opportunity, incentive/pressure, and attitude/rationalization. We find that, when faced with the opportunity and incentive/pressure, there are three psychological pathways to fraud nestled within attitude/rationalization: (1) lack of awareness, (2) intuition coupled with rationalization, and (3) reasoning. These distinctions are important for fraud prevention because each of these paths is driven by a different psychological mechanism. This framework is useful in a number of ways. First, it identifies certain insidious situational factors in which individuals commit fraud without recognizing it. Second, it extends our knowledge of rationalization by theorizing that individuals use rationalization to avoid or reduce the negative affect that accompanies performing an unethical behavior. Negative affect is important because individuals wish to avoid it. Third, it identifies several other methods fraudsters use to reduce negative affect, each of which could serve as potential “psychological red flags” and helps predict future fraudulent behavior. Finally, our framework can be used as a theoretical foundation to explore several interventions designed to prevent fraud. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (Univer sity of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context-(and profession-) specific test, (...) and details the manner in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectanciesbased on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral developmentand belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers’ outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers’ cognitive moral development to influence managers’ ethical decision-making. In particular, low-cognitive moral development managers who (...) expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers became more ethical in this environment. Low cognitive moral development managers also behaved less ethically when their belief in a just world was high. (shrink)

There has been increasing interest in developing practical, non-theoretical tools for analyzing ethical problems in public health, biomedicine, and other scientific disciplines so that professionals can make and justify ethical decisions in their own research or practice. Tools for ethical decisionmaking, together with case studies on ethics, are often used in graduate education programs and in continuing professional education. Students can benefit from opportunities to further develop their analytical skills, to recognize ethical issues, and to develop their moral sensitivity. One (...) practical approach for illustrating and facilitating ethical analysis uses cases with contrary facts and circumstances, an approach which complements rather than replaces theoretical approaches to moral reasoning. Cases with contrary facts and circumstances are presented in two or more alternative ways so that the facts, circumstances, or framing of one version runs counter to that of the other version (s). Cases with contrary facts, together with practical steps for identifying and analyzing ethical issues, are likely to be useful tools for illustrating and facilitating ethics analysis and stimulating the moral imagination. (shrink)

In this study, we examine the relationship between appeal to self-perceptions of moral identity, included in the teaching of ethics, and the strengthening of moral judgment among postgraduate business students. As appeal to moral identity emphasizes personal engagement in the appraisal of an ethically charged situation, it addresses critiques of abstract rule application and principle transfer leveled at traditional business ethics teaching. Eighty-one participants completed a series of reflective writing exercises throughout a twelve-week business ethics unit. Based on an instrument (...) completed at the beginning and end of the education process, our results indicate a positive shift in moral judgement intensity. We, therefore, recommend appeal to moral identity as a leverage strategy to be employed in business ethics education in order to strengthen students’ moral judgment. (shrink)

Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning. Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical behaviour. This paper presents the findings of a (...) study of the moral reasoning/moral development of managers working in large manufacturing enterprises situated in the state of Punjab in India. Kohlberg’s theory of Cognitive Moral Development forms the basis of the study. Moral Judgement Interview (MIG) developed by Weber, on the basis of Kohlberg’s theory was used for the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas. (shrink)

Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning. Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical behaviour. This paper presents the findings of a (...) study of the moral reasoning/moral development of managers working in large manufacturing enterprises situated in the state of Punjab in India. Kohlberg's theory of Cognitive Moral Development forms the basis of the study. Moral Judgement Interview developed by Weber, on the basis of Kohlberg's theory was used for the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas. (shrink)

Dilemma discussions have been proven to be one of the most effective methods to enhance students’ moral reasoning in ethics education. Dilemma discussions are increasingly arranged online, but research on the topic has remained sparse, especially in the context of continuing professional education. The aim of the present paper was to develop a method of dilemma discussions for professional ethics. The method was based on asynchronous discussions in small groups. Health and social care students raised work-related dilemmas from their experiences (...) and discussed them in terms of professional values, ethical guidelines and theories. Participants in this quasi-experimental study were 87 first-term graduate students at a Finnish university of applied sciences. Health and social care students in two consecutive ethics courses constituted two experiment groups, whereas health and social care students and business students in other programmes served as control groups. Students filled in a Defining Issues Test (DIT2) at the beginning of their studies and three months apart. Statically significant increase in moral reasoning was evidenced for experiment group 2, when discussion groups were purportedly composed to maximise differences in initial levels of moral reasoning. Findings suggest that online dilemma discussions can advance students’ moral reasoning development, especially when students’ exposure to higher-level arguments is ensured through complementary means, such as instructions, examples and plenary discussions. Online real-life dilemma discussions may also serve other important goals of ethics education, especially acquiring ethical concepts, and they can promote other components of ethical decision making: ethical sensitivity and motivation, and acquisition of implementation skills. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the (...) perceived frequency of unethical behavior towards customers and to the moral acceptability judgment of this type of unethical behavior. No support was found for the claim that features of organizational architecture are associated with the perceived frequency of unethical behavior towards customers. This is the first study to document the differential effects of organizational architecture and organizational ethical culture on perceived unethical behavior of employees towards customers, in wholesale banking. Implications for managers and future research are discussed. (shrink)

Some psychologists working in the psychology and law field feel that the profession does not provide them with adequate ethical guidance even though the field is arguably one of the oldest and best established applied fields of psychology. The uncertainty psychologists experience most likely stems from working with colleagues whose professional ethics differs from their own while providing services to demanding people and the many moral questions associated with the administration of law. I believe psychology’s ethics does, however, provide adequate (...) moral guidance. It has a sound historical basis, has face validity and emphasizes those social moral principles that allow psychologists to best serve individuals and society. Psychologists may nevertheless be confronted with conflicting demands because there are other norm systems that also regulate their behavior as researchers and practitioners, and they, like all people, are influenced by their conscience. Ultimately, psychologists working in the psycholegal field will be best served if they have good knowledge of, and have internalized, the ethical principles of psychology. (shrink)

This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Individuals who disagree that organizational interests legitimately supersede those of the wider society may experience conflict between their personal standards of ethics and those demanded by an employing organization, a conflict that is well documented. An additional question is whether or not individuals capable of complex moral reasoning experience greater conflict than those reasoning at a less developed level. This question was first positioned in a theoretical framework and then investigated using 115 survey responses from a student sample. Correlational analysis (...) and hierarchical regression indicated that individuals scoring high on the Defining Issues Test measure of Kohlberg's stages of moral development experienced significantly greater workplace ethical conflict than low scorers. The finding that complex moral reasoners perceive greater conflict between their personal standards and typical organizational demands raises the issue of what reasoning orientation is rewarded in organizations. Individuals capable of complex moral reasoning may be likely to leave traditional organizations due to high conflict but more ethically friendly organizations for complex reasoners seem unlikely unless these people occupy influential positions. (shrink)

Over the past years, various accounts of ethical consumption have been produced which identify certain concepts as central to mediating the ethical relationship between the consumer and the consumed. Scholars across disciplinary fields have explored how individuals construe their ethical consumption responsibilities and commitments through the notions of identity, taking care and doing good, proximity and distance, suggesting the centrality of these themes to consumer engagement in ethical practices. This paper contributes to the body of research concerned with unravelling consumers’ (...) conceptually mediated relationship to moral and ethical issues in the sphere of consumption by revealing a new set of ideas through which people interpret and relate to consumption ethics. Drawing upon findings from an empirical study on self-perceived ethical food consumers, I demonstrate that people’s perceptions and views of ethical problems around consumption are bound up with notions of vulnerability, suffering, and harm, and that these notions permeate and impact all aspects of ethical consumer behaviour. The paper concludes by arguing that we need to further explore the conceptual underpinnings of ethical consumer commitments and practices, and expand the conceptual toolkit of research on ethical consumption to account for a wider range of ideas and notions that shape individual as well as collective motivations, intentions, and actions throughout the process of becoming and being an ethical consumer. Finally, the paper suggests a specific analytical framework to facilitate such research. (shrink)

This article explores the ethics of migrant marketers in Guangzhou. Data were collected from 357 migrant marketers who lived in Guangzhou. A model of Ethical Action has been developed to test the antecedents and outcomes of the ethical decision-making process. It measured moral intention using four ethical scenarios. The results show that the egoistic schema had a positive effect on their intention to act unethically, while the legislative schema exerted a negative effect. The results confirm that moral intention was a (...) strong predictor of an individual's subsequent actual behavior, and it fully mediated the influence of the legislative schema on actual behavior. This study adds to ethics literature by incorporating the construct of social identity and found a moderating effect between the legislative schema and moral intention. The relationships were stronger for individuals who were lower rather than higher in social identity. Analysis of these results lead to a discussion of the implications for marketing ethics in China. (shrink)

The primary purpose of this cross sectional study was to empirically test the notion that retail pharmacists' moral reasoning scores (using Rest's Defining Issues Test) relate to their patient care performance scores (using the Behavioral Pharmaceutical Care Scale). Presently, retail pharmacy organizations are experiencing a paradigm shift from a prescription dispensing emphasis to a patient-centered one. The present investigation examined the influence of moral reasoning, within the situational context of workload pressures and perceived normative beliefs of significant others, on retail (...) pharmacists' self-report patient care performance scores.A secondary goal was to explore the relationship between moral reasoning and retail pharmacists' propensity to exaggerate depictions of their true behavior (using a short-form Marlowe-Crowne Social Desirability Scale). (shrink)