Despite the long history of career research in the literature (Guerrier, 1987; Siu et al., 1997), researchers have largely neglected the dark sides of the antecedents and consequences of career amb...

This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...) Machiavellianism and SER. The findings advance our understanding of the motivations for sustainability reporting by documenting that managers' fundamental personality traits and economic ideologies are closely associated and are important determinants of normative support for social and environmental disclosures. We further suggest that the results support the case for mandated compliance‐with‐standard sustainability reports coupled with a requirement that such reports be independently audited. (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)

This study examines how taxpayer support for government spending can improve tax compliance. While there is ample evidence on the deterrent effect of audit probability on taxpayer noncompliance, there is no evidence related to the moderating role that taxpayer support may have on compliance behavior. We also examine the moderating role that taxpayer ethics plays in compliance decisions. Results of our study indicate that the level of taxpayer support influences taxpayer compliance decisions, in that those with greater support for how (...) tax dollars are spent report higher amounts of taxable income. In addition, we find that audit probability influences taxpayer compliance decisions when there is support for the government’s use of tax dollars for non-welfare programs, such as defense. However, for welfare programs, such as healthcare, taxpayer support leads to increased compliance regardless of audit rate. When taxpayers do not support government programs, their compliance is lower regardless of the audit probability. This highlights the importance of gaining taxpayer support for government programs and indicates that attempts to align the interests of taxpayers with those of the government may increase voluntary compliance among taxpayers. Finally, we find that taxpayer ethics influences compliance such that, for individuals who have lower ethical standards, a high audit rate as well as support for a program may be necessary to improve compliance behavior. Theoretical and practical implications of these findings are discussed. (shrink)

Attempting to determine solutions for unethical practices in the field, this research was designed to assess the effectiveness of public relations firms’ ethics statements in decreasing the incidence of malpractice. This study revealed an encouraging finding that practitioners working in firms with ethical parameters were significantly more likely to engage in ethical practices. Moreover, educating public relations practitioners about the content of ethics statement could positively influence their ethical practices. At the same time, this study’s findings suggest further questions for (...) consideration in future scholarship and in the application of ethics statements to practice within the field. (shrink)

Integrating power dependence and gender role theories, we investigate the interactive effects of followers’ gender and leaders’ Machiavellian orientation in predicting followers’ usage of upward influence tactics. Using a sample of 156 matched leader–follower dyads, we found that followers’ gender moderated the relationship between Time 1 leaders’ Machiavellian orientation and followers’ use of upward influence tactics at Time 2. Specifically, the relationship between Time 1 leaders’ Machiavellianism and Time 2 followers’ ingratiation was significant and positive for women followers and non-significant (...) for men followers, while the relationship between Time 1 leaders’ Machiavellianism and Time 2 followers’ assertiveness was significant and positive for men followers but non-significant for women followers. These results suggest that gender plays an important role in how followers react to Machiavellian leaders. The social and ethical implications of these findings are discussed. (shrink)

Gender is one of the most frequently studied variables within the ethics literature. In prior studies that find gender differences, females consistently report more ethical responses than males. However, prior research also indicates that females are more prone to responding in a socially desirable fashion. Consequently, it is uncertain whether gender differences in ethical decision-making exist because females are more ethical or perhaps because females are more prone to the social desirability response bias. Using a sample of 30 scenarios from (...) prior studies that find gender differences, we examine whether these gender differences remain robust once social desirability is controlled for in the analysis. Our data suggest that the effect of gender on ethical decision-making is largely attenuated once social desirability is included in the analysis. In essence, the social desirability response bias appears to be driving a significant portion of the relationship between gender and ethical decision-making. We discuss several important research implications of this study. (shrink)

Previous work suggests that gender attitudes are associated with different individual and organizational factors. At the same time, ethics research suggests that many of these same variables can influence ethical reasoning in companies. In this study, we sought to combine these streams of research to investigate whether individual skepticism of women's employment is related to ethical reasoning in a gender-based ethical situation. The results of the hierarchical regression analysis indicated that skepticism of women's employment was negatively related to the recognition (...) that the gender-based dilemma involved an ethical problem, and that skepticism was also negatively related to judgments that the situation was unethical. These findings imply that companies should advance policies that increase tolerance for women's employment, such as diversity training codes of conduct, and ethics training. (shrink)

Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...) of power distance, masculinity, social inequality, and education accessibility. These results imply that Merton’s view of social structure and contemporary anomie theorists’ perspective of anomie [Messner and Rosenfeld (Crime and the American dream. Wadsworth, Belmont, 2001); Rosenfeld and Messner (The future of anomie theory. Northeastern University Press, Boston, 1997)] are mutually complementary rather than exclusive. (shrink)

This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants ’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that (...) accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment. (shrink)

Existing research on leader humility primarily demonstrates its positive effects. This study challenges this view by proposing the potential negative effects of leader humility on followers’ behaviors. Furthermore, this paper employs the person-situation interactionist perspective to extend the research on integrating followers’ personality traits and leader humility. Specifically, this study proposed that leader humility triggers their followers’ sense of power; moreover, this study wagers that whether followers’ sense of power encourages self-interested or prosocial behavior in followers depends on their particular (...) Machiavellian traits. The theoretical model was tested using the time-lagged supervisor–subordinate matched data obtained. Our findings revealed that follower Machiavellianism fosters the relationship between a sense of power and self-interested behavior but it weakens the relationship between a sense of power and prosocial behavior. Thus, this study provides a better understanding regarding the effect of follower personality and leader humility on follower behavioral reactions. (shrink)

Niccolò Machiavelli is credited with inspiring the MACH IV personality assessment instrument, which has been adopted widely in management, both public and private. The personality this instrument maps is manipulative, deceitful, immoral, and self-centred. The instrument emerged in 1970 and created a minor industry. There are at least eighty empirical studies in management that involved more than 14,000 subjects. Richard Christie, who created the scale, has said that it is derived from the works of Machiavelli. In a standard debriefing after (...) completing this scale, respondents would be told it concerns the Machiavellian personality. We argue that the Machiavellian personality in MACH IV has little, if anything, to do with Machiavelli, either the man or his works. If Machiavelli is alleged to be relevant to management, we argue that this personality assessment instrument does not demonstrate such relevance. To advance this case we first describe the development of the instrument, identifying some of the assumptions upon which it rests; then we assess each of its twenty items against Machiavelli’s texts. Wefind fewer than half of the items have even a tenuous connection with Machiavelli’s works, yet the instrument bears his name. Against this spurious Machiavelli we juxtapose another twenty passages from The Prince, showing a much more complex and subtle thinker than the one-dimensional cipher in the MACH IV scale. Machiavelli studies have done much to dispel the cloud of mythology around the man and his reputation, and we hope to do the same to MACHIV. In the name of intellectual honesty and sound scholarship, we urge management scholars to take note of this distortion of Machiavelli, and where possible address it, and that users of the MACH IV scale distinguish the man, Machiavelli, and his works from this instrument. (shrink)

Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...) ethics code presence was associated with a more internal locus of control and stronger ethical judgment of workplace incivility. Social aversion/malevolence was negatively related to ethical judgment, and internal locus of control was positively related to ethical judgment. Smaller firms should develop ethics codes to manage individuals’ perceptions of control, thus encouraging enhanced ethical reasoning in situations that involve the mistreatment of coworkers; they should also monitor counterproductive tendencies that harm such reasoning and precipitate incivility. (shrink)

Moral reasoning typically relates unexpectedly weakly with both Machiavellianism and authoritarianism. Although researchers often explain this by pointing to apparent shortcomings in both the construct and the measure of moral reasoning, such explanations are questionable given the many instances of support for hypotheses involving moral reasoning using the same construct and measure. As these latter cannot only sometimes be flawed, we explored the possible influence of moral reasoning index choice on observed results by using multiple indices available in the Defining (...) Issues Test. In a sample of 201 employed persons surveyed in 1998, with results reported for the first time, advanced moral reasoners tended to be neither Machiavellian nor authoritarian. However, the specific moral reasoning index employed was critical to detecting these hypothesized inverse relationships. Specifically, we proposed that currently unavailable D scores would be the relevant index for examining inverse relationships with Machiavellianism and that P scores would be most appropriate in the context of inverse relationships with authoritarianism, particularly among persons inclined to utilize their characteristic moral reasoning. We extrapolate the conceptual logic underpinning such relationships, and suggest that appropriate index choice flows from this logic and is essential to hypothesis testing across a broad array of constructs. Future research could adopt this logic to examine relationships involving constructs with implications similar to those found in Machiavellianism and authoritarianism. (shrink)