In 1999, the Journal of Business Ethics published its 1 500th article. This article commemorates the journal's quest "to improve the human condition" (Michalos, 1988, p. 1) with a summary and assessment of the first eighteen volumes. The first part provides an overview of JBE, highlighting the journal's growth, types of methodologies published, and the breadth of the field. The second part provides a detailed account of the quantitative research findings. Major research topics include (1) prevalence of ethical behavior, (2) (...) ethical sensitivities, (3) ethics codes and programs, (4) corporate social performance and policies, (5) human resource practices and policies, and (6) professions – accounting, marketing/sales, and finance/strategy. Much remains to be done. (shrink)

This study examines the impact of various ethical climate types, dependency factors, and ethical training on ethical optimism of purchasing professionals (n = 151) in India. Instrumental and independence climate types had a significant negative impact on ethical optimism. Other climate types (professional, caring, rules, and efficiency) had no significant impact on ethical optimism. Among the dependency factors, while task uncertainty had a significant positive impact, monitoring had a significant negative impact on ethical optimism. None of the other factors significantly (...) impacted ethical optimism. (shrink)

This research examines how the fit between employees moral development and the ethical work climate of their organization affects employee attitudes. Person-organization fit was assessed by matching individuals' level of cognitive moral development with the ethical climate of their organization. The influence of P-O fit on employee attitudes was assessed using a sample of 304 individuals from 73 organizations. In general, the findings support our predictions that fit between personal and organizational ethics is related to higher levels of commitment and (...) job satisfaction and lower levels of turnover intent. Ethical P-O fit was related to higher levels of affective commitment across all three ethical climate types. Job satisfaction was only associated with ethical P-O fit for one of the three P-O fit variables and turnover intentions were significantly associated with two of the ethical P-O fit variables. The most consistent effect was found for the Conventional - Caring fit variable, which was significantly related to all three attitudes assessed. The weakest effect was found for the Preconventional - Instrumental fit variable, which was only predictive of affective commitment. The pattern of findings and implications for practice and future research are discussed. (shrink)

This research examines how the fit between employees moral development and the ethical work climate of their organization affects employee attitudes. Person-organization fit was assessed by matching individuals' level of cognitive moral development with the ethical climate of their organization. The influence of P-O fit on employee attitudes was assessed using a sample of 304 individuals from 73 organizations. In general, the findings support our predictions that fit between personal and organizational ethics is related to higher levels of commitment and (...) job satisfaction and lower levels of turnover intent. Ethical P-O fit was related to higher levels of affective commitment across all three ethical climate types. Job satisfaction was only associated with ethical P-O fit for one of the three P-O fit variables and turnover intentions were significantly associated with two of the ethical P-O fit variables. The most consistent effect was found for the Conventional - Caring fit variable, which was significantly related to all three attitudes assessed. The weakest effect was found for the Preconventional - Instrumental fit variable, which was only predictive of affective commitment. The pattern of findings and implications for practice and future research are discussed. (shrink)

Business Ethics: A European Review, EarlyView.

Although many studies have linked job attitudes and intentions to aspects of in-role and extra-role job performance, there has been relatively little attention given to such job responses in the context of employees’ ethical/unethical behavior. The purpose of this study was to investigate a possible relationship between positive job response (conceptualized as job satisfaction and intention to stay) and behavioral ethics. Ninety-two matched manager-employee pairs from a regional branch of a large financial services and banking firm completed survey instruments, with (...) each employee providing information about his or her job attitudes and intentions and each manager assessing the ethical/unethical performance of his/her employees. Respondents also provided additional information required for our analyses. The results indicated that positive job response among subordinates was associated with higher supervisory ratings of the subordinates’ ethical job performance. The managerial implications of the findings for managing ethical behavior are explored. (shrink)

The purpose of this study was to assess the relationships among ethical context, organizational commitment, and person-organization fit using a sample of 304 young working adults. Results indicated that corporate ethical values signifying different cultural aspects of an ethical context were positively related to both organizational commitment and person-organization fit. Organizational commitment was also positively related to person-organization fit. The findings suggest that the development and promotion of an ethical context might enhance employees' workplace experiences, and companies should consider adopting (...) ethical policies that support principled conduct, punish unethical actions, and increase individual perceptions of an ethical company environment. (shrink)

The purpose of this study was to investigate the relationship between organizational ethical context and the individual ethical decision-making process. In addition, a new statistical approach combining cluster and discriminant analyses was developed to overcome violations of regression assumptions, which are commonly not identified and/or ignored in behavioral and psychological research. Using regressions and this new alternative method, the findings indicated that ethical context does indeed influence the various components of ethical reasoning. However, social desirability was the strongest predictor of (...) ethical decision making, which raises new concerns about how this bias can confound business ethics research. Finally, the findings showed that the alternative method provided more useful and interpretive results, indicating that it has the capacity to influence future empirical work in the field of business ethics, particularly when dealing with data that do not satisfy regression assumptions. The implications and limitations of the study are discussed, and several noteworthy suggestions for future research are provided. (shrink)

This study explores the ability of career satisfaction to mediate the relationship between corporate ethical values and altruism. Using a sample of individuals employed in a four-campus, regional health science center, it was determined that individual career satisfaction fully mediated the positive relationship between perceptions of corporate ethical values and self-reported altruism. The findings imply that companies dedicating attention to positive corporate ethical values can enhance employee attitudes and altruistic behaviors, especially when individuals experience a high degree of career satisfaction.

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...) 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided. (shrink)

Many scholars have suggested the relationship between corporate social performance and its ability to attract a large number of high-quality job applicants, because previous literature indicates that employees with strong social awareness help create a high-performance organization. For that reason, an important issue for successful business recruitment is how to boost the pursuit intention of job seekers. This study discusses such issue by proposing a model based on signaling theory and cognitive dissonance theory. In the proposed model of this study, (...) the positive relationships between four dimensions of corporate social performance and job pursuit intention are hypothetically moderated by socio-environmental consciousness. The proposed hypotheses of this research were empirically tested using the data from graduating students seeking a job. The empirical findings of this study complement previous literature by discussing how corporate social performance benefits business firms from a perspective of strengthened human resources and recruitment. Finally, managerial implications for business managers based on the findings herein are provided. (shrink)

Public accounting firms can build integrity within their organizations through early detection of fraud. One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior. We explore the impact of mentoring on intention to report fraud. A survey with 120 responses from the US public accountants suggests that quality mentoring relationships, a common feature in the profession, and caring ethical climate positively relate to internal reporting of fraud. Two intermediate variables, trust and affective commitment, mediate these (...) effects. Mentor-relationship quality also increases perceptions of caring ethical climate. The study contributes to two bodies of research by finding extended benefits from mentoring, beyond those typically discussed in academic literature; and identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud. (shrink)

This study considers the ethical decision making of individual employees and the influence their perception of organizational expectations has on employee feelings about the decision making process. A self-administered questionnaire design was used for gathering data in this study, with a sample size of 245 full-time employees. The match between the ethical alternative chosen by the respondent and that alternative perceived to be encouraged by his/her organization was found to be significantly related to both feelings of discomfort and feelings of (...) intrapersonal role conflict. Implications for these findings are discussed. (shrink)

Research on whistleblowing has not yet provided a finite set of variables which have been shown to influence an employee's decision to report wrongdoing. Prior research on business ethics suggests that ethical business decisions are influenced by both organizational as well as intrapersonal variables. As such, this paper attempts to predict the decision to whistleblow using organizational and intrapersonal variables. External whistleblowing was found to be significantly related to supervisor support, informal policies, gender, and ideal values. External whistleblowing was not (...) found to be significantly predicted by formal policies, organizational tenure, age, education, satisfaction, or commitment. (shrink)

The purpose of this study was to determine if there is a relationship between the ethical climate of the organization and the development of person-organization fit. The relationship between an individual's stage of moral development and his/her perceived ethical work environment was examined using a sample of 86 working students. Results indicate that a match between individual preferences and present position proved most satisfying. Subjects expressing a match between their preferences for an ethical work climate and their present ethical work (...) climate indicated that they were less likely to leave their positions. (shrink)

The nature of the sales manager/salesperson relationship is examined. Our study investigates the level of agreement between sales managers and salespeople on the importance of the salesperson having specific internal virtues in order to do their job properly. Unlike external virtues that can be codified into codes of conduct, internal virtues are traits that cannot be codified but rather are part of the spiritual makeup of the person. Findings suggest that the level of agreement between sales managers and salespeople in (...) this area drives satisfaction with the sales manager and organizational commitment. Further, contrary to studies which use a summated job satisfaction measure, which consists of several facets of job satisfaction, satisfaction with the sales manager has a direct relationship with turnover intent. (shrink)

This research seeks to better understand how an organization-related employee perception and job attitude may influence organizational members to ethically create customer value. Specifically, it is proposed that high person–organization fit perception, more precisely ethical values person–organization fit perception, can influence business-to-business salesperson commitment to providing superior customer value both directly and indirectly through trust in sales manager, while encouraging ethical salesforce behavior, an important aspect of communicating and delivering customer value. Results from a study of 408 business-to-business salespeople find (...) that ethical values person–organization fit positively influences salesperson commitment to providing superior customer value, as well as trust in manager. Trust in manager directly affects commitment to customer value and mediates the relationship between ethical values person–organization fit and unethical intent. Theoretical and managerial implications are provided, as well as directions for future research. (shrink)

We build on limited research concerning the mediation processes associated with the relationship between ethical culture and employee outcomes. A multidimensional measure of ethical culture was examined for its relationship to overall Person-Organization (P–O) fit and employee response, using a sample of 436 employees from social economy and commercial banks in Spain. In line with previous research involving unidimensional measures, ethical culture was found to relate positively to employee job satisfaction, affective commitment, and intention to stay. New to the literature, (...) ethical culture was also found to be associated positively with employee willingness to recommend the organization to others. These effects were observed even when perceptions of P–O fit were controlled. Importantly, ethical culture was also positively related to overall P–O fit, which in turn, partially mediated the relationship between ethical culture and employee outcomes. Our findings add to studies that focus on the importance of the degree of ethical congruence between the individual employee and the organization. They suggest that ethical culture, with its expected impact on virtuousness and emotional well-being, will positively influence outcomes independently of the degree to which there is a match between employee and organizational values. (shrink)

A multidimensional measure of ethical culture was examined for its relationship to person–organization fit, ethical intent and organizational citizenship behavior, using a sample of 525 employees from the financial industry in Spain. As hypothesized, relative to studies using unidimensional assessments, our measure of EC was more strongly related to ethical intent and organizational citizenship. Also, significant differences were found in the degree to which each the EC dimensions related to both ethical intent and OCB. Finally, in a first for the (...) literature, we demonstrated the important role of overall P–O fit in connection with EC, ethical intent, and organizational citizenship. Specifically, as hypothesized, P–O fit moderated positively the association between EC and ethical intent, but mediated the EC–OCB relationship. (shrink)

The process of making ethical judgments is much more complex than studying only personal moral philosophy variables (idealism and relativism). The renewed interest in epistemic values (virtue and vice epistemology) in contemporary philosophy has shown significant relevance to understanding ethical behavior and such values may be better predictors than studying only idealism and relativism. The purpose of this exploratory study is to examine employees’ personal moral philosophies, optimism, epistemic values, and various organizational unethical practices as compared to their managers. We (...) used Rawwas’ items of epistemology in this study. The sample consisted of 262 managers and employees. The results revealed that managers were more sensitive to organizational unethical practices, scored less on epistemic vices, less on absolutism, and more on exceptionalism than employees were. However, there was no difference between managers and employees related to moderate and minor unethical organizational practices, situationism, subjectivism, optimism, and epistemic virtues. We provided discussion of the results and implications. (shrink)

This paper integrates the inclusion and organizational ethics literatures to examine the relationship between employees’ perceptions of an organizational integration and learning approach to diversity and two employee outcomes: organizational citizenship behavior toward the organization and interpersonal workplace deviance. Findings across two field studies from the USA and Germany show that employees’ perceptions of an organizational integration and learning approach to diversity are positively related to perceived organizational ethical virtue. Perceived organizational ethical virtue further transmits the effect of employees’ perceptions (...) of an organizational integration and learning approach to diversity on both organizational citizenship behavior toward the organization and interpersonal workplace deviance. In addition, we find support for a moderated indirect effect model whereby the indirect effect of the perceived integration and learning approach to diversity on the dependent variables through perceived organizational ethical virtue is stronger when employees have high personal value for diversity rather than low personal value for diversity. These results underscore the importance of having a fit between employees’ perceptions of an organization’s approach to diversity and employees’ personal value for diversity in order for inclusion to result in positive employee behaviors. Results emphasize the ethical responsibility of organizations in terms of how they approach diversity. (shrink)

This research aimed to assess the potential of alternatives to extrinsic pecuniary rewards for cultivating employees’ commitment in denominational higher education institutions in Indonesia. Two ethics-related variables, namely ethical climates and ethical ideologies, were chosen as possible predictors. A model delineating the nexus between ethical climates types, ethical ideologies, and various forms of organisational commitment was developed and tested. A two-step structural equation modelling procedure was used as the primary means in testing the hypothesised relationships. The research involved staff of (...) nine Catholic higher education institutions in Indonesia and comprised 642 respondents. Results of the research revealed a negative relationship between egoistic climates and affective commitment. Benevolence climate was shown to have potential for generating not only affective, but also continuance commitment. However, our results suggested those climates that cultivate continuance commitment needed further examination. Principle-based climates were found to positively influence staff’s affective commitment through their positive impacts on staff’s idealistic ethical ideology. As expected, the principle-cosmopolitan was shown to have a negative influence on relativism. A number of managerial and scholarly implications are discussed. (shrink)

There is a need for further research to understand how social capital in the workplace can be promoted. This article studies the generation of social capital from a comprehensive perspective that integrates ethics and general management. We propose the concept of “ethical work context” as an influential antecedent of the social capital in the firm. The ethical work context, which is aligned with the “humanizing culture” approach proposed by Melé ( Journal of Business Ethics 45 (1), 3–14, 2003a ), allows (...) a broader comprehension of the concrete management practices and organizational dynamics that generate organizational social capital. It is argued that social capital, understood as a by-product of the ethical work context, results both from organizational design and ongoing managerial activity. Creating an ethical work context brings ethics and social capital into the realm of the general manager; a figure that has remained absent from the social capital literature. (shrink)

Social values and beliefs systems are playing an increasingly influential role in shaping the attitudes and behavior of individuals and organizations towards the employment relationship. Many individuals seek a broader meaning in their work that will let them feel that they are contributing to the broader community. For many organizations, a willingness to behave ethically and assume responsibility for social and environmental consequences of their activities has become essential to maintaining their 'license to operate.' The appearance of these trends in (...) individual and organizational behavior towards outcomes that are more explicitly congruent with ethical and social values has significant implications for understanding the psychological contracts being created today. In this paper, we examine issues associated with the psychological contract and ethical standards of behavior, focusing on both the individual and organizational levels. (shrink)

This article explores whether the bioethical performance and trustworthiness of pharmaceutical companies can be improved by harnessing market forces through the use of accreditation, certification, or rating. Other industries have used such systems to define best practices, set standards, and assess and signal the quality of services, processes, and products. These systems have also informed decisions in other industries about where to invest, what to buy, where to work, and when to regulate. Similarly, accreditation, certification, and rating programs can help (...) drug companies address stakeholder concerns in four areas: clinical trial design and management, dissemination of clinical trial results, marketing practices, and the accessibility of medicines. To illuminate processes — such as conflicts of interests and revolving-door policies — that can jeopardize the integrity of accreditation, certification, and ratings systems, the article concludes with a consideration of recent failures of credit-rating agencies and a review of the regulatory capture literature. (shrink)

Could an accreditation, certification, or rating mechanism help the pharmaceutical industry improve both its bioethical performance and its public reputation? Other industries have used such systems to assess, improve, distinguish, and demonstrate the quality of their services, processes, and products. These systems have also helped increase transparency, accountability, stakeholder confidence, and awareness of industry best practices. This article explains how market forces can be harnessed to recognize and promote better bioethical performance by pharmaceutical companies when there are good systems to (...) accredit, certify, or rate. It concludes with a review of relevant failures of credit-rating agencies — such as conflicts of interests and revolving-door practices — to illuminate some of the pitfalls of developing a bioethics accreditation, certification, or rating system for pharmaceutical companies. (shrink)

Many business leaders vigorously and single-mindedly pursue bottom-line outcomes with the hope of producing superior results for themselves and their companies. Our study investigated two drawbacks of such leader bottom-line mentality. First, based on leaders’ power over followers, we hypothesized that leader BLM promotes unethical pro-leader behaviors among followers. Second, based on cognitive dissonance theory, we hypothesized that UPLB, and leader BLM via UPLB, increase turnover intention among employees with a strong moral identity. Data collected from 153 employees of various (...) organizations supported our hypotheses. In particular, leader BLM was positively related to followers’ UPLB. Further, for employees with a stronger moral identity: UPLB was positively related to turnover intention; and leader BLM was related to turnover intention via UPLB. (shrink)

Using traditional meta-analytic techniques, we compile relevant research to enhance conceptual appreciation of ethical climate theory (ECT) as it has been studied in the descriptive and applied ethics literature. We explore the various treatments of ethical climate to understand how the theoretical framework has developed. Furthermore, we provide a comprehensive picture of how the theory has been extended by describing the individual-level work climate outcomes commonly studied in this theoretical context. Meta-analysis allows us to resolve inconsistencies in previous findings as (...) well as confirm the central tenets of the overall ethical climate framework. In addition, we consider the ethical climate relationships in the larger context of the␣theoretical framework, using path analysis to test the structural relationships. Overall, our results provide evidence of the relationships between ethical climate perceptions and individual-level work outcomes. Based on our analyses, we offer future research directions important for further development of ECT. (shrink)

We report the results of two studies that evaluated the perceptions of supervisor and top leader ethics. In our first study, we re-analyzed data from Pelletier and Bligh (J Bus Ethics 67:359–374, 2006) and found that the Perceptions of Ethical Leadership Scale from that study could be used to differentiate perceptions of supervisor and top leader ethics. In a second study with a different sample, we examined the relationships between (1) individual employees’ perceptions of top managers’ and immediate supervisors’ ethical (...) tendencies, and (2) organizational climate, confidence in top leadership direction, commitment, and citizenship behavior. Results indicated that employee perceptions of top managers’ and supervisors’ ethics were significantly related to climate, top leadership direction, organizational commitment and the OCB dimension, civic virtue. (shrink)

Based on a survey of 237 managers in Singapore, three measures of organizational ethics (namely, top management support for ethical behavior, the organization''s ethical climate, and the association between ethical behavior and career success) are found to be associated with job satisfaction. The link between organizational ethics and job satisfaction is argued from Viswesvaran et al.''s (1998) organizational justice and cognitive dissonance theories. The findings imply that organizational leaders can favorably influence organizational outcomes by engaging in, supporting and rewarding ethical (...) behavior. (shrink)

This study viewed students majoring in public relations as prospective public relations practitioners and explored their perceptions about corporate social responsibility (CSR) as their job attraction condition. The results showed that the students perceived CSR to be an important ethical fit condition of a company. One of the significant findings is that CSR can be an effective reputation management strategy for prospective employees, particularly when a company’s business is suffering. In examining the effect of CSR efforts on attitudinal and behavioral (...) outcomes, person–organization (P–O) fit appeared to serve as a mediator between CSR performances and organizational attractiveness. (shrink)

Abstract:Business ethicists are eager to connect the ethical treatment of stakeholders with financial rewards. However, little attention has been paid to the cultural and industry context that influences how stakeholders are regarded by the firm, and how innovative strategies for engaging stakeholders can help a firm outperform its competitors. By reconnecting stakeholder theory to its roots in the field of strategy, we provide a framework for understanding the dynamic interplay between stakeholder relationships, innovation, and competitive advantage. The result is a (...) set of testable propositions aimed at better characterizing when and how “ethics pays” (Paine 2003). (shrink)

Abstract:Business ethicists are eager to connect the ethical treatment of stakeholders with financial rewards. However, little attention has been paid to the cultural and industry context that influences how stakeholders are regarded by the firm, and how innovative strategies for engaging stakeholders can help a firm outperform its competitors. By reconnecting stakeholder theory to its roots in the field of strategy, we provide a framework for understanding the dynamic interplay between stakeholder relationships, innovation, and competitive advantage. The result is a (...) set of testable propositions aimed at better characterizing when and how “ethics pays” (Paine 2003). (shrink)

ABSTRACT Research suggests that ethical leadership affects employee behavior and organizational functioning. This study aimed to determine the relationship between EL and productive energy, as mediated by person-organizational fit. The study used assumptions of the social learning and social exchange theories that posit that leadership has a direct impact on employee behavior, mainly through role modeling and the reciprocal nature thereof. An empirical paradigm using a cross sectional quantitative design was used. The PE instrument was assessed for construct validity within (...) the South African context. The analysis included a comparison between the private and public sectors, emphasizing the importance of context as differentiator. Relatively high, statistically significant correlations were found between the variables for both sectors and the combined sample. The hierarchical regression analysis indicated that 18% of the variance in PE is explained by EL. This model was improved by the inclusion of POF. The conceptual model was confirmed with structural equation modeling. The findings of this study suggest that EL has a significantly positive effect on PE and POF, which mediates the relationship between EL and PE. Sectoral differences were reported. (shrink)

Traditionally, conceptualizations of human values are based on the assumption that individuals possess a single integrated value system comprising those values that people are attracted by and strive for. Recently, however, van Quaquebeke et al. (in J Bus Ethics 93:293–305, 2010 ) proposed that a value system might consist of two largely independent value orientations—an orientation of ideal values and an orientation of counter-ideal values (values that individuals are repelled by), and that both orientations exhibit antithetic effects on people’s responses (...) to the social world. Following a call for further research on this distinction, we conducted two studies to assess the independent effects of ideal and counter-ideal values in leadership settings. Study 1 ( N = 131) finds both value orientations to explain unique variance in followers’ vertical respect for their leaders. Study 2 ( N = 136) confirms these results and additionally shows an analogous effect for followers’ identification with their leaders. Most importantly, we find that both value orientations exhibit their effects only independently when the content of the two orientations pertain to different value types in Schwartz’s (in J Soc Issues 50:19–46, 1994 ) circumplex model. Implications for theory and practice are discussed. (shrink)

Following on theoretical work and studies that assert a relationship between unethical activities and diminished well-being, and a common belief that those more ethically inclined experience greater well-being, the present study examined whether individual differences in ethical orientation may be associated with the experience of well-being. This paper reports the findings of two separate studies showing that individual differences in moral attentiveness, moral identity, idealism, relativism, and integrity were associated with differences in a wide range of well-being measures. Of particular (...) significance is not all ethical orientations were found to contribute to well-being. In fact, some negatively impacted individual levels of well-being. Implications for integrating these new findings into existing ethical theory and considerations for future research are explored. (shrink)

This study examines the impact of various ethical climate types and job satisfaction on organizational commitment of 144 employees working at a Chinese private construction company. Both caring and independence climate types had a significant positive impact on organizational commitment. Instrumental climate had a significant negative impact on organizational commitment. Other climate types (professional, rules, and efficiency) had no significant impact on organizational commitment. Overall job satisfaction had a significant positive impact on organizational commitment. Overclaiming was significantly correlated with organizational (...) commitment, caring climate, rules climate, and job satisfaction. (shrink)

After years of debate over the importance of ethical conduct in organizations, the federal government has decided to institutionalize ethics as a buffer to prevent legal violations in organizations. The key requirements of the Federal Sentencing Guidelines (FSG) are outlined, and suggested actions managers should adopt to improve ethical compliance are presented. An effective compliance program is more a process and commitment than a specific blueprint for conduct. The organization has the responsibility to create an organizational climate to reduce misconduct. (...) The adoption of a FSG compliance program has the potential to substantially lessen organizational penalties if there is due diligence to prevent misconduct. Federal courts determine the effectiveness of an FSG program after a violation occurs. (shrink)

This study explores the impact of both individual ethics (IE) and organizational ethics (OE) on ethical intention (EI). Ethical intention, or the individual's intention to engage in ethical behavior, is useful as a dependent variable because it relates to behavior which can be an expression of values, but also is influenced by organizational and societal variables. The focus is on EI in international business decision-making, since the international context provides great latitude in making ethical decisions. Results demonstrate that both IE (...) and OE influence EL Ethical congruence is also discussed as a positive influence. Younger managers are more influenced by OE than older managers. The findings call for creating governance mechanisms to enhance ethical congruence, thereby increasing the likelihood of managers making ethical choices in organizational decision-making. (shrink)

The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to (...) assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (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)