Machine learning and other forms of artificial intelligence can improve parts of clinical decision making regarding the gathering and analysis of data, the detection of disease, and the provis...

As computating technologies become ubiquitous and at least partly autonomous, they will have increasing impact on societies, both in the developed and developing worlds. This article outlines a framework for guiding emerging technologies in directions that promise social as well as technical progress. Multiple stakeholders will have to be engaged in dialogues over new technological directions, forming trading zones in which knowledge and resources are exchanged. Such discussions will have to incorporate cultural and individual values.

This paper based on the distinction between the instrumental and normative views of stakeholder management explores how business education and personal moral philosophies may influence the orientation adopted by an individual. A mediated regression analysis using survey information collected from 206 Spanish university students showed that those exposed to management theories were less willing to consider stakeholders when making business decisions if the consequent economic impacts on the firm were omitted. The results also provided support for a negative effect of (...) business education on idealism and a mediating effect of the latter on the relationship between education and stakeholder management orientation. This study thus raises awareness on the influence of business education on individuals’ ethical decision-making processes and suggests some possible changes for business education. (shrink)

Rotter’s theory of internal-external locus of control evolved from Carl Jung’s work. In Psychological Types (1923), Jung defined two opposing tendencies in personality introversion and extroversion. While both tendencies are present in all individuals, one tends to dominate the other. The internal–external control construct was conceived as a generalized expectancy to perceive reinforcement either as contingent upon one’s own behaviors (internal control) or as the result of forces beyond one’s control, such as chance, fate, or powerful others (external control) (Lefcourt, (...) 1981, p. 15). Locus of control refers to those causes to which individuals attribute their successes and failures. Individuals are responsive to some external motivators (e.g. better jobs, promotions, higher salaries), but the more powerful are internal pressures (the desire for increased job satisfaction, self-esteem, and quality of life). Research indicates that an individual’s internal–external locus of control impacts their ethical behavior in an organization. Rotter’s I–E Scale (1966, Psychological Monographics 80(1), 1–28), a 29 item forced choice instrument, is the most widely used instrument to measure the degree of internality versus externality. Each respondent’s score for this scale had a potential range from 0 to 23. As there are six filler items used to mask the intent of the questionnaire a score of 23 being extremely external in nature and a score of zero being extremely internal in nature. The I Scale (Internal Scale) measures the extent to which people believe that they have control over their own lives; the E Scale (External Scale) measures the extent to which people believe that they do not have control over their own lives. This study utilized the I–E Scale. Jones (Unpublished Doctoral Dissertation) and Deflumeri (Unpublished Doctoral Dissertation) investigated the likelihood of an individual to engage in unethical behavior in an organization. This research suggests that when employees perceive that locus of control resides internally they themselves decide what is appropriate behavior, but with an external locus of control, employees will look at others to decide appropriate behavior. The researcher in this study investigated the relationship between managers’ locus of control and their moral reasoning. (shrink)

Since manager's decisions impact organizational goals and organizational ethical behavior, this researcher investigated the degree to which there are differences in the moral reasoning ability of business managers of selected industries and whether there are significant differences between top, middle, and first-line management levels. To determine the relationship between managers' locus of control and their moral reasoning ability, this study considered three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables. For a foundation, this (...) researcher relied on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal—external locus of control (which evolved from Carl Jung). The short form of Rest's DIT instrument measured the moral reasoning abilities of the participants. The selected demographic and institutional variables (age, work tenure, education, gender, management level and industry category) provided the useful information to investigate these relationships of moral reasoning ability of individual managers. A survey questionnaire was sent to 400 managerial and executive level employees at a random sample of Fortune 500 firms throughout the United States: Dun and Bradstreet provided the researcher with a proportional stratified random sample of these 400 managerial and executive level employees at a variety of organizations. Interestingly, women in this study exhibited slightly higher (more external) mean I—E scores and (more principled) higher mean “P” score than men. While both of these results were anticipated, neither was significant. However, one major finding of this study was the statistically significant relationship between age and perceived organizational ethical climate types (Caring, Law and Code, Rule, Instrument, and Independence). Another major finding revealed a statistically significant relationship between management levels and organizational ethical climate. (shrink)

This research investigates the degree to which there are differences in the moral reasoning ability of business top, middle, and first-line managers in selected industries. This study considered the influence of three independent variables: reported organizational ethical climate, locus of control, and selected demographic and institutional variables on managers reasoning ability. This researcher relies on Kohlberg's theory of moral development, Victor and Cullen's ethical work climate theory, and Rotter's theory of internal-external locus of control. A short form of Rest's DIT (...) instrument measured the moral reasoning abilities of the participants. Selected demographic and institutional variables were also measured. A survey questionnaire was sent to 400 managerial and executive level employees at a random sample of Fortune 500 firms throughout the United States: Dun & Bradstreet provided the researcher with a proportional stratified random sample of these 400 managerial and executive level employees at a variety of organizations. Interestingly, women exhibited insignificant higher mean I-E scores and higher mean "P" score than men. Statistically significant relationship between age and perceived organizational ethical climate types and between management levels and organizational ethical climate were also found. (shrink)

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

Evidence exists that behavioral and social science researchers have been frustrated with regulations and institutional review boards (IRBs) from the 1970s through today. Making matters worse, many human participants protection instruction programs - now mandated by IRBs - offer inadequate reasons why researchers should comply with regulations and IRBs. Promoting compliance either for its own sake or to avoid penalties is contrary to the developmental aims of moral education and may be ineffective in fostering the responsible conduct of research. This (...) article explores the concept of professional virtue and argues that compliance is capable of becoming a professional virtue like scientific honesty. This requires, however, that regulatory and IRB demands contribute to human well-being and to the aims of research as a profession and that researchers, therefore, internalize the norms that underlie regulatory and IRB demands. This, in turn, requires a series of changes in the way society develops, promulgates, and enforces regulatory and IRB rules. The challenge is, simply put, to embed compliance into the world of living morality. (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)

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 originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- 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)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

Rest's hypothesis that the components of morality (i.e., sensitivity, reasoning, motivation, and implementation) are distinct from one another was tested using evidence from a dental ethics curriculum that uses well-validated measures of each component. Archival data from five cohorts (n = 385) included the following: (1) transcribed responses to a measure of ethical sensitivity collected at the end of the third year; (2) pre- and post-test moral judgment scores; (3) pre- and post-test motivation scores; and (4) implementation scores – performance (...) on eight cases completed during the third and fourth years. Because the ethical sensitivity test had been scored by multiple raters, and interrater reliability did not meet acceptable standards, 120 portfolios were randomly selected from the five cohorts and responses were rescored prior to analysis. Correlations among the measures were low, ranging from −.08 to.34, supporting Rest's contention that the processes are distinct from one another and competence in one does not predict competence in another. The findings have implications for moral and character education programs. (shrink)

Moral stress is an increasingly significant concept in business ethics and the workplace environment. This study compares the impact of moral stress with other job stressors on three important employee variables—fatigue, job satisfaction, and turnover intentions—by utilizing survey data from 305 customer-contact employees of a financial institution’s call center. Statistical analysis on the interaction of moral stress and the three employee variables was performed while controlling for other types of job stress as well as demographic variables. The results reveal that (...) even after including the control variables in the statistical models, moral stress remains a statistically significant predictor of increased employee fatigue, decreased job satisfaction, and increased turnover intentions. Implications for future research and for organizations are discussed. (shrink)

Variance investigation has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: the extent to which two different accountability-oriented control aspects of VI affect budgetary slack and the extent of the moderating effect of moral development on the relationship between these two accountability-oriented control aspects and budgetary slack. Our experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at (...) the ex ante budgeting stage. More specifically, the effect of external investigation on reducing the propensity of creating budgetary slack is greater than that of self-reporting. This study further reveals that moral development moderates the effect of external investigation on budgetary slack. When comparing subordinates with low moral development with those with high moral development, our results show that the effect of external investigation on budgetary slack is stronger among the former group than the latter group. This study does not find any moderating effect of moral development on the relationship between self-reporting and budgetary slack. Our study sheds some new light on varying effects of two accountability-oriented control aspects of VI on budgetary slack, which are also moderated by different levels of subordinates’ moral development. These results may be considered in the design and implementation of management control systems. (shrink)

The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...) of moral decision-making. The model suggests that moral decision-making includes five interdependent, yet functionally distinct steps, issue framing, pre-processing, moral judgment, moral reflection, and moral intent. The model proposes a cognitive–intuitive view of moral judgment and it describes how emotion regulation, perceived moral intensity, and perceived ethical climate constructs impact the formation of moral intent. The paper discusses the theories that link emotions to moral judgment and implications of the model for future research and its implication for managers. (shrink)

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

Advances in science and technology has led to the rise of different issues in relation to human life and security as well as the environment. These issues also paved the way for the field of Bioethics with its principles aiming to uphold moral standards on these issues. This study aimed to test and modify the theoretical models of the factors influencing the conviction schemas of BS Biology Bioethics students of a state university toward bioethical issues. One hundred ten (110) undergraduate (...) students were pre-tested and post-tested for comprehension of Bioethics principles, moral disengagement, and convictions toward bioethical issues. Identified personal factors were also retrieved for testing. Results showed that the Bioethics course has increased the participants’ comprehension of Bioethics principles, moral disengagement, and convictions. Stepwise multiple regression results revealed that anxiety, extraversion, exposure to media, and moral disengagement can predict pre-convictions. On the other hand, only moral disengagement was found to predict post-convictions. Furthermore, moral disengagement can be predicted by convictions before the course while anxiety, openness to change, and convictions were the predictors after the course. The proposed theoretical model was for tested goodness of fit using Structural Equation Modeling (SEM) and acceptance was based on the model fit criteria. Since the proposed model was not found to fit the data, this was revised based on the results of multiple regression and correlation among exogenous variables. Three models were constructed and found to fit the data adequately. These models show the direct and indirect effects of personal factors and moral disengagement on convictions. The mediating effects of moral disengagement and convictions to each other were also shown. Findings further imply that the ability to understand the principles does not influence convictions, but rather moral disengagement has a greater influence on the said factor. Improving moral education by integrating Bioethics to the curriculum is recommended to further strengthen the moral judgement and reasoning of students. (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)

At the end of their article in the September 2014 issue of the Journal of Business Ethics, Douglas R. May, Matthew T. Luth, and Catherine E. Schwoerer state that they are “hopeful in outlook” about the “evidence that business ethics instructors are….able to encourage students…to develop the courage to come forward even when pressures in organizations dictate otherwise”. We agree with May et al. that it is essential to augment students’ moral courage. However, it seems overly optimistic to believe that (...) this improvement will result from any course in business ethics. Indeed, we question the appropriateness of their measure of moral courage and assert that business ethics educators must purposely design their courses to develop students’ moral courage. In particular, we advocate introducing business ethics students to works of literature featuring protagonists who exercise moral courage in organizations. Fiction provides rich accessible narratives that show students worlds beyond their experience, awaken their imaginations, and evoke their emotions. Further, we highlight morally courageous exemplars because they inspire the cultivation of character. Joining those who underscore the role of virtue in business ethics education, we argue that exposure to moral exemplars in fiction will help students to build the moral courage they need to carry out ethical decisions in the workplace. Results from 46 students at the end of an MBA ethics course featuring moral courage provide preliminary evidence of the effectiveness of our approach. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

This article describes the development and teaching of a course on global engineering ethics in Shanghai Jiao Tong University, China. It outlines course objectives, methods, and contents, and instructor experience and plans for future development. This is done with the goal of helping educators to plan standalone courses and/or integrated modules on global engineering and technology ethics, which address challenges arising from the increasingly cross-cultural and international environments of contemporary technology and engineering practice. These efforts are motivated by the global (...) environments of engineering, as well as recent research in empirical moral psychology. Although this course was developed and taught in China, as a course on global engineering ethics taught to students from throughout the world, its approach could be beneficial elsewhere. (shrink)

Morality, in the context of luxury counterfeit goods, has been widely discussed in existing literature as having a strong association with decreased purchase intention. However, drawing on moral disengagement theory, we argue that individuals are motivated to justify their immoral behaviors through guilt avoidance, thus increasing counterfeit purchase intention. This research demonstrates that consumers’ desire to purchase counterfeit luxuries hinges on two types of moral reasoning strategies: moral rationalization and moral decoupling. The empirical results show that each strategy increases purchase (...) intention, but respectively through moral judgment and perceived benefit. Implications for researchers and managers are discussed. (shrink)

The paper takes a look at insurance customer dishonesty as a special case of consumer ethics, understood as a way of situation handling, as a moral choice between right and wrong, such as between self-interest vs. common-interest, in other words, a “moral temptation”. After briefly raising the question if different schools, of moral philosophy would conceptualize such moral temptations differently, the paper presents ‘moral psychology’ as a frame of reference, with a focus on cognitive moral development, moral attitude and moral (...) neutralization. Conceptualization questions can’t be answered finally without thinking at the same time of empirical research design and instrument design decisions, e.g. choosing between experiment vs. questionnaire studies, designing suitable moral temptation situations as an experiment vs. questionnaires with scenario vignettes. The paper discusses then experiences from a 2004 pilot survey, with a main focus on a few insurance dishonesty scenarios with follow-up questions. The paper has an open end, i.e. outlines desirable future theoretical, empirical and practical work with insurance customer dishonesty. (shrink)

Vocational ethics and vocational moral socialization are important for the business ethical climate in a given country and in a given industry, but have not received attention in the literature. Our article suggests vocational ethics as a legitimate sub-specialty for business ethics research and development. The article addresses the exposure of vocational students to a combination of vocational school-based and workplace-based socialization, and outlines an agenda for teaching-oriented research and research-based teaching. More specifically, we first draft a conceptual frame of (...) reference and then report results and experiences from a scenario-based pilot study at one of the biggest vocational schools in the country. As a third step such a preliminary situation analysis inspires a number of suggestions for how one could start with developing this field, practically, empirically and theoretically. (shrink)

Past research (Lawson, 2004; Nonis & Swift, 2001) has revealed a correlation between academic and business ethics. Using a sample survey, this study extends this inquiry by examining the role of dispositional variables (neuroticism, extraversion, and conscientiousness) and academic honesty on business ethics perceptions. Results indicate that (1) neuroticism and conscientiousness were positively related to more ethical perceptions in a work context, and (2) academic honesty partially mediated the relationship between conscientiousness and business ethics. Implications to business practitioners and educators (...) are discussed as well as directions for future research. (shrink)

To assess ethics pedagogy in science and engineering, we developed a new tool called the Engineering and Science Issues Test (ESIT). ESIT measures moral judgment in a manner similar to the Defining Issues Test, second edition, but is built around technical dilemmas in science and engineering. We used a quasi-experimental approach with pre- and post-tests, and we compared the results to those of a control group with no overt ethics instruction. Our findings are that several (but not all) stand-alone classes (...) showed a significant improvement compared to the control group when the metric includes multiple stages of moral development. We also found that the written test had a higher response rate and sensitivity to pedagogy than the electronic version. We do not find significant differences on pre-test scores with respect to age, education level, gender or political leanings, but we do on whether subjects were native English speakers. We did not find significant differences on pre-test scores based on whether subjects had previous ethics instruction; this could suggest a lack of a long-term effect from the instruction. (shrink)

Despite acknowledgment that performance failure among new salespeople is a prevalent issue for organizations, researchers do not fully understand the consequences of repetitive periods of failure on new salespeople’s unethical selling behaviors. Further, little is known about how a sales force’s reward structure and managerial attempts to intervene following failure affect new salespeople’s behavior. Combining an experiment with longitudinal growth models, we show that repetitive periods of failure increase unethical behaviors, and interventions intended to remind the salesperson to behave in (...) the customer’s best interests attenuate this effect under a non-contingent reward structure. However, counter to managerial assumptions, under a contingent reward structure these customer-oriented interventions actually backfire by amplifying the original relationship between repetitive failure and unethical behaviors. The results have potentially important managerial implications for those who manage new salespeople learning how to sell or during other failure-prone periods. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

This study evaluated the moral reasoning of 54 individuals who believed in the concept of nonhuman animal rights using a research tool based on Kohlberg's cognitive theory of moral development. Results for these primarily college and postgraduate-educated individuals suggest that people who believe in animal rights have equivalent or higher-level moral reasoning when compared to adult, education-matched, historical control groups.

Every field of practice has the responsibility to evaluate its outcomes and to test its theories. Evidence of the underdevelopment of measurement instruments in bioethics suggests that attending to strengthening existing instruments and developing new ones will facilitate the interpretation of accumulating bodies of research as well as the making of clinical judgements. A review of 65 instruments reported in the published literature showed 10 with even a minimal level of psychometric data. Two newly developed instruments provide examples of the (...) full use of psychometric and ethical theory. Bioethicists use a wide range of methods for knowledge development and verification; each method should meet stringent standards of quality. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender (defined as sex differences) is related to consumers' moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rulebased moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and (...) women had higher intentions to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

This study begins with the question of whether the press is conveying messages that help readers in their moral development. Using a Kohlbergian model, this study explores the question by analyzing the moral language in columns and letters to the editor from three Oregon newspapers. The study's content analysis reveals that most arguments presented in the opinion section of the three papers are done so at either Kohlberg's preconventional or conventional levels.

A framework is introduced consisting of five baselines of ethical justification for professional persuasive communications. The models provide a conceptual structure by which to identify and analyze the ethical reasoning, underlying justifications, motivations, and decision making in professional persuasive practices. Although the emphasis of this article is on defining the constructs, their ethical soundness as justification for persuasive practices and their usefulness in establishing direction and methodologies for research in persuasive also are addressed.

Kidder's checklistfor ethical decrsion making is recommended as an addition to the existing canon of modelsfor mass media ethics. Contributions in Kidder's approach include his dichotomy between ethical dilemmas m d moral temptations, his tests for right-versus-wrong and right-versus-right issues, his framework by which to clarify values in ethical dilemmas, nnd his sequencing of the decision-making process. Kidder's model is surnmnrized nnd discussed, revisions are suggested for classroom use in medin ethics courses, nnd tke revised model is applied to media (...) ethics cases. (shrink)

Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on an (...) auditor's judgement is depending on the level of ethical reasoning. (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)

Dimensions of character are often overlooked in professional practice at the expense of the development of technical competence and operational efficiency. Drawing on philosophical accounts of virtue ethics and positive psychology, the present work attempts to elevate the role of ‘good’ character in the professional domain. A ‘good’ professional is ideally one that exemplifies dimensions of character informed by sound judgement. A total of 2340 professionals, from five discrete professions, were profiled based on their valuation of qualities pertaining to character (...) and judgement. Profile differences were subsequently examined in the self-reported experience of professional purpose towards a wider societal ‘good’. Analysis of covariance, controlling for stage of career, revealed that professionals valuing character reported higher professional purpose than those overweighting the importance of judgement or valuing neither character nor judgement, F = 7.92, p <.001. No differences were found between the two groups valuing character, irrespective of whether judgement was valued simultaneously. This profiling analysis of entry-level and in-service professionals, based on their holistic character composition, paves the way for fresh philosophical discussion regarding what constitutes a ‘good’ professional and the interplay between character and judgement. The empirical findings may be of substantive value in helping to recognise how the dimensions of character and judgement may impact upon practitioners’ professional purpose. (shrink)

A heterogeneous survey sample of for-profit, non-profit and government employees revealed that organizational factors but not personal characteristics were significant antecedents of misconduct and job satisfaction. Formal organizational compliance practices and ethical climate were independent predictors of misconduct, and compliance practices also moderated the relationship between ethical climate and misconduct, as well as between pressure to compromise ethical standards and misconduct. Misconduct was not predicted by level of moral reasoning, age, sex, ethnicity, job status, or size and type of organization. (...) Demographic variables predicted job satisfaction and organizational variables added significant incremental variance. Results suggest the importance of promoting a moral organization through the words and actions of senior managers and supervisors, independent of formal mechanisms such as codes of conduct. (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)

Introduction There is a paramount need for moral development for pharmacists and pharmacy students to practice the patient-centered profession. We aimed to explore the current situational judgment utilizing ethical reasoning among undergraduate pharmacy students. Methods A set of ten ethical dilemmas, representing potential real-life situations that the students come across in the university and may face in the future as a pharmacist were developed by a team of students, academic staff, and stakeholders. These ethical dilemmas were validated, checked for accuracy, (...) and piloted. An online questionnaire was created consisting of these ten scenarios as open-ended questions and administered to fourth year and fifth year PharmD students in a public university located at the city of Mecca, Saudi Arabia, asking them how they would react in that situation. Responses of the participants were analyzed using thematic analysis independently by four researchers and inter-rater agreement were achieved through consensus. Results Out of 205, 186 students completed the questionnaire with a response rate of 90.7%. Analysis and resulted in the generation of 32 codes, which were then categorized into seven overarching themes: student engagement, social and professional responsibility, academic integrity, legal obligation, moral obligation, signposting, and moral engagement and patient safety. Conclusions Undergraduate pharmacy students experience complex state of mind in connection with ethical reasoning. The participants’ situational judgment were driven by cultural norm, authority, and responsibility. Student engagement is also affected by the state of mind and feelings of mutual trust, perceived cultural influence and peer pressure. The students were prone to seek help from university administrators or teachers when faced with situations in which they were helpless. (shrink)

BackgroundMost medical schools in Japan have incorporated mandatory courses on medical ethics. To this date, however, there is no established means of evaluating medical ethics education in Japan. This study looks 1) To develop a brief, objective method of evaluation for moral sensitivity and reasoning; 2) To conduct a test battery for the PIT and the DIT on medical students who are either currently in school or who have recently graduated (residents); 3) To investigate changes in moral sensitivity and reasoning (...) between school years among medical students and residents.MethodsQuestionnaire survey: Two questionnaires were employed, the Problem Identification Test (PIT) for evaluation of moral sensitivity and a portion of the Defining Issues Test (DIT) for moral reasoning. Subjects consisted of 559 medical school students and 272 residents who recently graduated from the same medical school located in an urban area of Japan.ResultsPIT results showed an increase in moral sensitivity in 4th and 5th year students followed by a decrease in 6th year students and in residents. No change in moral development stage was observed. However, DIT results described a gradual rising shift in moral decision-making concerning euthanasia between school years. No valid correlation was observed between PIT and DIT questionnaires.ConclusionThis study's questionnaire survey, which incorporates both PIT and DIT, could be used as a brief and objective means of evaluating medical students' moral sensitivity and reasoning in Japan. (shrink)

A traditional approach to teaching medical ethics aims to provide knowledge about ethics. This is in line with an epistemological view on ethics in which moral expertise is assumed to be located in theoretical knowledge and not in the moral experience of healthcare professionals. The aim of this paper is to present an alternative, contextual approach to teaching ethics, which is grounded in a pragmatic-hermeneutical and dialogical ethics. This approach is called moral case deliberation. Within moral case deliberation, healthcare professionals (...) bring in their actual moral questions during a structured dialogue. The ethicist facilitates the learning process by using various conversation methods in order to find answers to the case and to develop moral competencies. The case deliberations are not unique events, but are a structural part of the professional training on the work floor within healthcare institutions. This article presents the underlying theory on ethics and illustrates this approach with an example of a moral case deliberation project in a Dutch psychiatric hospital. The project was evaluated using the method of responsive evaluation. This method provided us with rich information about the implementation process and effects the research process itself also lent support to the process of implementation. (shrink)