Social desirability bias (SDB) is one of the main concerns in self-reported studies that measures explicit attitudes such as ethics research. Although SDB was introduced since the early 1950s, little effort has been made to understand the necessity of including an SDB scale in studies of sensitive topics such as ethics. The purpose of this paper was to (1) identify whether current ethics-related studies considered SDB when conducting their research and (2) ascertain whether SDB was a significant variable in such (...) studies. This investigation takes the form of a systematic review of articles published within the last 20 years in well-known business ethics journals (2000–2019). We found that (a) only 13.67% of ethics research measured SDB; (b) although the majority of the reviewed articles were from the West, researchers in Asia have also made significant progress in recent years in measuring SDB in their studies; (c) SDB was used mainly as a control variable and as such researchers preferred scales with fewer items; and (d) SDB was unavoidable even when using online surveys. Based on our findings, we attempt to provide an overview of SDB in ethics research and encourage ethics researchers who adopt self-reported surveys to include an SDB measurement in their studies to control SDB. (shrink)

While previous research has established that employees who have a more conscientious leader are more likely to perceive that their leader is ethical, the underlying mechanisms and boundary conditions of this linkage remain unknown. In order to better understand the relationship between leader conscientiousness and ethical leadership, we examine the potential mediating role of leader moral reflectiveness, as well as the potential moderating role of decision-making autonomy. Drawing from social cognitive theory, results from two samples of workgroup leaders and their (...) immediate reports situated in Africa and Asia show that leader conscientiousness is positively related to leader moral reflectiveness, which in turn, is positively associated with employees’ assessment of ethical leadership. Furthermore, and consistent with our hypothesis, results from the two samples show that leader decision-making autonomy moderates the indirect path from leader conscientiousness to ethical leadership through moral reflectiveness, such that only morally reflective leaders who have high decision-making autonomy at work engage in ethical leadership behaviors. In our discussion, we highlight the theoretical and practical implications of our findings and suggest ways in which organizations can better foster ethical leadership. (shrink)

This study focuses on the reliability and validation of the Chinese version of the Moral Attentiveness Scale. Factor analysis confirmed that the scale includes two factors: perceptual moral attentiveness and reflective moral attentiveness. Moral attentiveness is negatively correlated with normlessness and positively associated with internalization and symbolization, moral identity, and other academic dishonesty behaviors. Reflective moral attentiveness moderated the relationship between formalism and unethical decision making. All results showed that the Chinese version of the Moral Attentiveness Scale has satisfactory psychometric (...) properties and is a valid and reliable measurement of moral attentiveness in the Chinese population. (shrink)

Although a growing body of research has shown the positive impact of ethical leadership on workplace deviance, questions remain as to whether its benefits are consistent across all situations. In this investigation, we explore an important boundary condition of ethical leadership by exploring how employees’ moral awareness may lessen the need for ethical leadership. Drawing on substitutes for leadership theory, we suggest that when individuals already possess a heightened level of moral awareness, ethical leadership’s role in reducing deviant actions may (...) be reduced. However, when individuals lack this strong moral disposition, ethical leadership may be instrumental in inspiring them to reduce their deviant actions. To enhance the external validity and generalizability of our findings, the current research used two large field samples of working professionals in both Turkey and the USA. Results suggest that ethical leadership’s positive influence on workplace deviance is dependent upon the individual’s moral awareness—helpful for those employees whose moral awareness is low, but not high. Thus, our investigation helps to build theory around the contingencies of ethical leadership and the specific audience for whom it may be more influential. (shrink)

For many years questions have been posed about the way ethics is taught in accounting education. The teaching of ethics is often criticized for emphasizing the legal dimension to the detriment of the moral one, among other reasons. This case study focuses on an accounting course intended to develop and stimulate students’ critical thinking on accounting and its role in daily life. The investigation is based on an empirical study that took place in the 2015–2016 academic year, when the first (...) author undertook non-participant observation and examined the final term assignment (a short essay) of the great majority of the 120 students enrolled in this course. One of the course’s main features was to expose the students to critical thinking, through analyses and discussions of the roles of accounting and accountants in organizations and society—using research articles as a backdrop to stimulate analysis and discussion. Our investigation suggests that the course is able to sensitize students to professional ethics and responsibilities. Our argument, broadly supported by an empirical case analysis, is that a course centered on a dialogical approach and critical thinking on the role of accounting and accountants in society may impact the development of ethical sensitivity in future accounting practitioners. (shrink)

According to social learning theory, we explored the relation between ethical leadership and knowledge hiding. We developed a moderated mediation model of the psychological safety linking ethical leadership and knowledge hiding. Surveying 436 employees in 78 teams, we found that ethical leadership was negatively related to knowledge hiding, and that this relation was mediated by psychological safety. We further found that the effect of ethical leadership on knowledge hiding was contingent on a mastery climate. Finally, theoretical and practical implications were (...) discussed for leadership and knowledge management. (shrink)

Incivility among employees in frontline encounters is prevalent, but little is known about its impact on customers’ ethics-related perceptions and behaviors. Drawing upon the stimulus–organism–response paradigm, this study examines how witnessing incivility among employees can serve as a social atmospheric cue to influence customers’ perceived ethicality of an organization and their subsequent behaviors. According to our results, in response to employee-to-employee incivility witnessed during frontline encounters, customers perceive the uncivil employees’ organization to have a lower level of ethicality. In turn, (...) customers engage more in unethical behavior and less in customer citizenship behavior. We further demonstrate that the negative effect of uncivil employee-to-employee interactions on customers’ perception of the ethicality of an organization is amplified when customers have an a priori perception that the organization is competent. The findings hold theoretical and practical implications for the management of employee-to-employee incivility and unethical customer behavior during frontline encounters. (shrink)

How can firms mitigate the impact of moral violations on consumer evaluations? This question has pervaded the business ethics literature. Though prior research has identified decoupling as a moral reasoning strategy where consumers separate moral judgments from evaluations, it is unclear what motivates individuals to decouple. It is the objective of this research to explore regulatory focus theory as a motivating factor for moral decoupling. Three experiments are undertaken. Study one demonstrates that with a prevention mindset as opposed to promotion (...) mindset, moral decoupling can be achieved. Specifically, those in a prevention mindset report more favorable evaluations when information about a violation explicitly lowers consequences of moral violations. However, when the violation is related to the business functionality of the brand, those in a prevention mindset report less favorable evaluations, except when consequences are lowered. This indicates an inability to decouple, and results in negative emotions. The research shows that inability to decouple for those in a prevention mindset leads to negative emotions, lowering evaluations. These results contribute to the moral reasoning literature by linking regulatory focus to decoupling strategies. Further, the research bridges literature on norm activation, moral foundation, regulatory focus, and moral decoupling to reconcile theoretical differences in judgment styles. Implications for businesses and brands are discussed. (shrink)