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  1. Analogical Encoding Fosters Ethical Decision Making Because Improved Knowledge of Ethical Principles Increases Moral Awareness.Jihyeon Kim & Jeffrey Loewenstein - 2020 - Journal of Business Ethics 172 (2):307-324.
    The current paper examines whether knowledge of an ethical principle influences moral awareness and ethical decision making. Using hypothetical scenarios and a behavioral task, three experiments examine the effects of deepening people’s knowledge of ethical principles. In each study, an analogical encoding learning intervention led to greater knowledge of an ethical principle, which in turn resulted in a greater likelihood of moral awareness and making ethical decisions. These findings suggest that moral awareness is partly a matter of the depth of (...)
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  • How Logo Colors Influence Shoppers’ Judgments of Retailer Ethicality: The Mediating Role of Perceived Eco-Friendliness.Aparna Sundar & James J. Kellaris - 2017 - Journal of Business Ethics 146 (3):685-701.
    Despite the moral gravity and far-reaching consequences of ethical judgment, evidence shows that such judgment is surprisingly malleable, prone to bias, informed by intuition and implicit associations, and swayed by mere circumstance. In this vein, this research examines how mere colors featured in logos can bias consumers’ ethical judgments about a retailer. Exposure to a logo featuring an eco-friendly color makes an ethically ambiguous practice seem more ethical; however, exposure to a logo featuring a non-eco-friendly color makes the same practice (...)
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  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
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  • Developing Moral Decision-Making Competence: A Quasi-Experimental Intervention Study in the Swiss Armed Forces.Stefan Seiler, Andreas Fischer & Sibylle A. Voegtli - 2011 - Ethics and Behavior 21 (6):452 - 470.
    Moral development has become an integral part in military training and the importance of moral judgment and behavior in military operations can hardly be overestimated. Many armed forces have integrated military ethics and moral decision-making interventions in their training programs. However, little is known about the effectiveness of these interventions. This study examined the effectiveness of a 1-week training program in moral decision making in the Swiss Armed Forces. The program was based on a strategy-based interactional moral dilemma approach. Results (...)
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  • Is social desirability bias important for effective ethics research? A review of literature.Siew Imm Ng, Guan Cheng Teoh, Jo Ann Ho & Houng Chien Tan - 2021 - Asian Journal of Business Ethics 10 (2):205-243.
    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 (...)
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  • The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda.Barbara Culiberg & Katarina Katja Mihelič - 2017 - Journal of Business Ethics 146 (4):787-803.
    Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...)
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  • Influence of ethical ideology on job stress.Abhishek Shukla & Rajeev Srivastava - 2017 - Asian Journal of Business Ethics 6 (2):233-254.
    The relationship between ethical ideology and job stress appears to be complex. This study is based on a model presented by Forsyth (Journal of Personality and Social Psychology 39:175, 1980), showing two dimensions (idealism and relativism) that play an important role in ethical evaluation and behavior. Based on a survey of 561 employees of hotel industry in India, ethical ideologies were found to be negatively associated with job stress. The data were analyzed using Pearson correlations and multiple regressions. The result (...)
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  • Religion, Opportunism, and International Market Entry Via Non-Equity Alliances or Joint Ventures.Ning Li - 2008 - Journal of Business Ethics 80 (4):771-789.
    One challenge that globalization has brought to business is that firms, as they expand their market globally through cross-border alliances, need to deal with partner firms from countries of different religious background. The impact of a country’s dominant religion on its firms’ international market entry mode choices has not been examined in traditional approaches. Focusing on hypothesizing the influence of Christian beliefs and atheism (i.e., the absence of belief in any deities), this research aims to fill the gap by exploring (...)
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  • Ethical Sensitivity for Organizational Communication Issues: Examining Individual and Organizational Differences.Tammy Swenson-Lepper - 2005 - Journal of Business Ethics 59 (3):205-231.
    . This descriptive study discusses cognitive mapping as a technique for analyzing ethical sensitivity, examines whether the method allows comparisons between people, compares the ethical sensitivity levels of participants from three organizations, examines which indicators of ethical sensitivity are most salient to members of specific organizations, and examines whether education level or organizational membership is the best predictor of an individual’s ethical sensitivity level. Subjects from three organizations read background information, listened to two audiotaped scenarios containing multiple ethical issues related (...)
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  • Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2014 - Journal of Business Ethics 122 (4):623-641.
    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 (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):271-282.
    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 (...)
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  • Should I Stay or Should I Go? Auditor Ethical Conflict and Turnover Intention.Guillermina Tormo-Carbó, Zeena Mardawi & Elies Seguí-Mas - 2024 - Journal of Business Ethics 194 (2):335-350.
    Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...)
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  • When Are We More Ethical? A Review and Categorization of the Factors Influencing Dual-Process Ethical Decision-Making.Clark H. Warner, Marion Fortin & Tessa Melkonian - 2024 - Journal of Business Ethics 189 (4):843-882.
    The study of ethical decision-making has made significant advances, particularly with regard to the ways in which different types of processing are implicated. In recent decades, much of this advancement has been driven by the influence of dual-process theories of cognition. Unfortunately, the wealth of findings in this context can be confusing for management scholars and practitioners who desire to know how best to encourage ethical behavior. While some studies suggest that deliberate reflection leads to more ethical behavior, other studies (...)
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  • An Examination of Ethical Influences on the Work of Tax Practitioners.Jane Frecknall-Hughes, Peter Moizer, Elaine Doyle & Barbara Summers - 2017 - Journal of Business Ethics 146 (4):729-745.
    As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...)
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  • The Impact of Moral Stress Compared to Other Stressors on Employee Fatigue, Job Satisfaction, and Turnover: An Empirical Investigation. [REVIEW]Kristen Bell DeTienne, Bradley R. Agle, James C. Phillips & Marc-Charles Ingerson - 2012 - Journal of Business Ethics 110 (3):377-391.
    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 (...)
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  • The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation.Rafik Z. Elias - 2006 - Journal of Business Ethics 68 (1):83-90.
    The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...)
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  • The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making.Ahmed Musbah, Christopher J. Cowton & David Tyfa - 2016 - Journal of Business Ethics 134 (3):335-358.
    This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical (...)
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  • Managers’ Moral Struggle: A Case Study on Ethical Dilemmas and Ethical Decision-making in the Context of Immigration.Ida Okkonen & Tuomo Takala - 2019 - Ethics and Social Welfare 13 (4):392-408.
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  • The Ethical Environment of Tax Professionals: Partner and Non-Partner Perceptions and Experiences.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2010 - Journal of Business Ethics 92 (4):637-654.
    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 (...)
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  • Effect of Ethical Climate on Turnover Intention: Linking Attitudinal- and Stress Theory.Jay P. Mulki, Jorge F. Jaramillo & William B. Locander - 2008 - Journal of Business Ethics 78 (4):559-574.
    Attitudinal- and stress theory are used to investigate the effect of ethical climate on job outcomes. Responses from 208 service employees who work for a country health department were used to test a structural model that examines the process through which ethical climate (EC) affects turnover intention (TI). This study shows that the EC–TI relationship is fully mediated by role stress (RC), interpersonal conflict (IC), emotional exhaustion (EE), trust in supervisor (TS), and job satisfaction (JS). Results show that EC reduces (...)
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  • A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues.Edina Eberhardt-Toth & David M. Wasieleski - 2013 - Journal of Business Ethics 117 (4):735-751.
    This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical (...)
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  • When Moral Personality and Moral Ideology Meet Ethical Leadership: A Three-Way Interaction Model.Pei-Ju Chuang & Su-Fen Chiu - 2018 - Ethics and Behavior 28 (1):45-69.
    We propose a three-way interaction model based on substitutes for leadership theory to explore the relationship among ethical leadership, moral personality, and moral ideology on two types of employee voluntary behaviors. Results from a sample of 218 supervisor–subordinate dyads indicate that moral personality attenuates the relationship between ethical leadership and employee voluntary behaviors. Idealism serves as the boundary condition for the moderating effect of moral personality. However, relativism only serves as the boundary condition for the moderating effect of moral personality (...)
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  • Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants.Anis Triki, Gail Lynn Cook & Darlene Bay - 2017 - Journal of Business Ethics 144 (3):623-635.
    Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...)
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  • Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK.Elaine M. Doyle, Jane Frecknall Hughes & Keith W. Glaister - 2009 - Journal of Business Ethics 86 (2):177-198.
    Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...)
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  • Ethical Decision-Making Differences Between American and Moroccan Managers.A. Ben Oumlil & Joseph L. Balloun - 2009 - Journal of Business Ethics 84 (4):457-478.
    Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There is a strong (...)
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  • An Exploratory Study on the Business Ethics in Venture Enterprises: Proposing a Cultural Approach.Yoon-Jung Baek - 2008 - Journal of Ethics: The Korean Association of Ethics 1 (69):279-304.
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