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)

Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as 'more ethical' than men. The authors of this paper (...) believe that attention should be paid to the insight, from Carol Gilligan and others, that women are more inclined than men to subscribe to an 'ethic of care', and that once this perspective is adopted a pattern is discernible. In a critical examination of previous research we pay particular attention to the detailed content of cases used in surveys, and the statistical analysis of findings. We advocate greater reflection on the results of quantitative surveys and sensitivity to different possible interpretations of findings. This we do with our own exploratory study, conducted with UK undergraduate students of accounting, the findings from which seem to support the original hypothesis that where a 'care' orientation is invited, women do indeed react differently to business ethics issues than do men. (shrink)

Over the past two decades there has been a great deal of research conducted into the question of gender differences in ethical decision making in organisations. Much of this has been based on questionnaire surveys, typically asking respondents (often students, sometimes professionals) to judge the moral acceptability of actions as described in short cases or vignettes. Overall the results seem inconclusive, although what differences have been noted tend to show women as ‘more ethical’ than men. The authors of this paper (...) believe that attention should be paid to the insight, from Carol Gilligan and others, that women are more inclined than men to subscribe to an ‘ethic of care’, and that once this perspective is adopted a pattern is discernible. In a critical examination of previous research we pay particular attention to the detailed content of cases used in surveys, and the statistical analysis of findings. We advocate greater reflection on the results of quantitative surveys and sensitivity to different possible interpretations of findings. This we do with our own exploratory study, conducted with UK undergraduate students of accounting, the findings from which seem to support the original hypothesis that where a ‘care’ orientation is invited, women do indeed react differently to business ethics issues than do men. (shrink)

We report the results of an experiment designed to determine the effects of psychological proximity—proxied by awareness of pain and friendship—on moral reasoning. Our study tests the hypotheses that a moral agent’s emphasis on justice decreases with proximity, while his/her emphasis on care increases. Our study further examines how personality, gender, and managerial status affect the importance of care and justice in moral reasoning. We find support for the main hypotheses. We also find that care should be split into two (...) components, one related to protection and the other to the preservation of relationships. Although gender does not affect moral reasoning directly, we find that it does so indirectly via personality, controlling for age, professional status, and professional background. We do not find a significant effect of managerial status on ethics of justice, but do find that holding a managerial position has a negative impact on ethics of care. Regarding personality, we detect significant positive effects of conscientiousness on ethics of justice and of neuroticism on ethics of care. (shrink)

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...) behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. (shrink)

Business Ethics: A European Review, EarlyView.

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)

The aim of this study is to examine whether gender diversity on audit committees influences financial reporting quality by using panel data of Spanish listed firms. The financial reporting quality of firms is measured by the type of opinion received in the audit report. We estimate various panel data models of audit opinions and control for factors that are traditionally found to impact audit opinions. This study provides evidence to support the hypotheses that the percentage of females on ACs reduces (...) the probability of qualifications due to errors, non-compliance or the omission of information. Furthermore, the results also find that the percentage of female directors on ACs, the percentage of independent female directors on ACs and ACs chaired by females increase the likelihood of further transparency by disclosing audit reports with uncertainties and scope limitation qualifications. (shrink)

Fair trade (FT) is of growing interest to those carrying out research into ethical decision making. In this paper, we report findings from a recent survey of FT purchasing among 688 retail shoppers in the United Kingdom. We examined the relationship between individual differences, in terms of gender and age, and three outcome measures: purchasing, word of mouth (WOM) recommendation and social advocacy. Though age appeared to have no significant effects, we found evidence of gender difference in each outcome measure. (...) Females in our sample were more likely to purchase FT goods, to recommend them by WOM, and to advocate FT purchasing to friends and family. We discuss the implications of these findings in terms of the literature on ethical decision making and gender difference. (shrink)

Fair trade (FT) is of growing interest to those carrying out research into ethical decision making. In this paper, we report findings from a recent survey of FT purchasing among 688 retail shoppers in the United Kingdom. We examined the relationship between individual differences, in terms of gender and age, and three outcome measures: purchasing, word of mouth (WOM) recommendation and social advocacy. Though age appeared to have no significant effects, we found evidence of gender difference in each outcome measure. (...) Females in our sample were more likely to purchase FT goods, to recommend them by WOM, and to advocate FT purchasing to friends and family. We discuss the implications of these findings in terms of the literature on ethical decision making and gender difference. (shrink)

The potential for biased responses that occur when researchers interact with their study participants has long been of interest to both academicians and practitioners. Given the sensitive nature of the field, researcher interaction biases are of particular concern for business ethics researchers regardless of their preference for survey, experimental, or qualitative methodology. Whereas some ethics researchers may inadvertently bias data by misrecording or misinterpreting responses, other biases may occur when study participants' responses are systematically influenced by the mere introduction of (...) researchers into the participants' environment. Although substantial empirical research has been conducted on the general topic of researcher interaction biases, none has focused specifically on business ethics research. In order to remedy this lack of empirical substantiation in the field, we review the related literature on researcher interaction biases, present an empirical example of how such biases can influence research results in an experiment assessing reactions to insurance fraud, and discuss the implications for business ethics research. (shrink)

There is increasing interest in determining what impact having women in management positions may have on corporate social responsibility initiatives. Various authors suggest that gender equality practices should be factored into the broader framework of CSR. This paper examines how the presence of women on corporate boards, in top and middle management and as heads of CSR departments, influences gender equality practices in the field of CSR. Using information collected from companies that have signed up to Women's Empowerment Principles in (...) Spain, we show that the presence of women in the aforesaid posts has a positive impact on CSR activities with gender equality objectives. We thus supplement the justice, business and moral arguments with further arguments in support of the incorporation of women into not only corporate boards but all management positions. Finally, we provide a view of how gender equality can be included in the broader framework of CSR. (shrink)

The purpose of this study was to investigate whether intent, an attribute of earnings management, affected the evaluation of the level of ethical acceptability of other EM attributes reported by senior Canadian undergraduate accounting students. Extending work in the U.S. begun by Merchant and Rockness and Bruns and Merchant, 22–25, 1990), our results indicate that there were statistically significant differences in the assessments of ethical acceptability attributable to intent. There were also significant differences attributable to gender.

We report the results of an experiment designed to determine the effects of psychological proximity—proxied by awareness of pain and friendship—on moral reasoning. Our study tests the hypotheses that a moral agent’s emphasis on justice decreases with proximity, while his/her emphasis on care increases. Our study further examines how personality, gender, and managerial status affect the importance of care and justice in moral reasoning. We find support for the main hypotheses. We also find that care should be split into two (...) components, one related to protection and the other to the preservation of relationships. Although gender does not affect moral reasoning directly, we find that it does so indirectly via personality, controlling for age, professional status, and professional background. We do not find a significant effect of managerial status on ethics of justice, but do find that holding a managerial position has a negative impact on ethics of care. Regarding personality, we detect significant positive effects of conscientiousness on ethics of justice and of neuroticism on ethics of care. (shrink)

PurposeThe information technology related ethical issues will only increase in frequency and complexity with the increasing diffusion of IT in economies and societies. The purpose of this paper is to explore Egyptian students' attitudes towards the information ethics issues of privacy, access, property, and accuracy, and it evaluates the possible impact of a number of personal characteristics on such attitudes.Design/methodology/approachThis research utilized a cross‐sectional sample and data set to test five hypotheses. It adopted an instrument to collect the respondents' background (...) information and assess their attitudes towards the information ethics issues of privacy, property, accuracy, and access. Egyptian business students at Alexandria University were asked to participate in the survey. A total of 305 responses were collected and analyzed.FindingsThe analysis revealed that students are sensitive to the ethicality of information privacy, information accuracy, and information access. However, students are insensitive to the ethicality of property right. In addition, years of education have a main effect on students' attitudes towards property, and gender and age have an interaction effect on students' attitudes towards access.Research limitations/implicationsThe findings of this research are based on a cross‐sectional data set collected from a sample of business students at a public university. Students, however, may make poor surrogates for business or IT professionals. Future similar research designs that employ large samples from Egyptian working professionals and students in other private and public universities are needed to verify the findings of this research.Practical implicationsThe findings suggest that the investigated university as well as the other similar Egyptian universities should consider integrating ethics education into their curricula. Teaching information ethics, especially from an Islamic perspective, is expected to positively influence students' information ethical attitudes. The enforcement of the existing property right protection laws should also curb software piracy in the Egyptian market.Originality/valueIt is vital to expand the ethical research currently being performed in IT in order to help bridge the gap between behavior and IT. The findings of this research extend the understanding of students' attitudes towards the information ethics issues in Egyptian culture and contribute to the growing body of knowledge on global information ethics. (shrink)

This study examines attitudes toward bribery in international business and whether such attitudes differ between men and women. Results of surveys of adults studying for careers in international business indicate ambivalent and nuanced attitudes over bribe giving/taking with significant differences by sex with respect to specific hypothetical situations, suggesting a gender gap on matters of bribery. It is recommended that academic curriculum and management development programs stress ethics and legality and focus on the Foreign Corrupt Practices Act and similar antibribery (...) laws so that aspiring managers are properly trained to recognize and manage the challenges prevalent in conducting business internationally. (shrink)

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...) currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re‐visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...) currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)

AbstractBoardroom backscratching, or cronyism, is an unethical practice where CEOs conspire with directors to receive remuneration beyond performance- and market-related factors. Premised on the theory of planned behavior, this study investigates whether CEO generalist experience magnifies the likelihood of boardroom backscratching. Using 9482 firm-year observations spanning 1999–2018, our analysis shows that firms with greater CEO generalist managerial experience are more likely to engage in boardroom backscratching, via both cash- and equity-based compensation. We provide further evidence that backscratching firms with CEOs (...) that possess greater generalist experience tend to overinvest, particularly via non-capital expenditure, as a channel for empire building and private rent extraction. We also find that a higher portion of female independent directors sitting on the board and the compensation committee mitigates the positive relationship between CEO generalist managerial experience and boardroom backscratching, which we attribute to greater ethicality of, and increased monitoring exercised by, female independent directors. (shrink)