CHAPTER I OF THE PRINCIPLES OF PURE PRACTICAL REASON § i. — DEFINITION PRACTICAL principles are propositions which contain a general determination of the ...

Managing ethical behavior is a one of the most pervasive and complex problems facing business organizations today. Employees' decisions to behave ethically or unethically are influenced by a myriad of individual and situational factors. Background, personality, decision history, managerial philosophy, and reinforcement are but a few of the factors which have been identified by researchers as determinants of employees' behavior when faced with ethical dilemmas. The literature related to ethical behavior is reviewed in this article, and a model for understanding (...) ethical behavior in business organizations is proposed. It is concluded that managing ethics in business organizations requires that managers engage in a concentrated effort which involves espousing ethics, behaving ethically, developing screening mechanisms, providing ethical training, creating ethics units and reinforcing ethical behavior. (shrink)

This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although (...) the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments. (shrink)

This study examines the effects of demographic characteristics on ethical perceptions. While earlier research has produced conflicting results regarding the predictive power of these variables, significant and definite insights were obtained with proper controls. The following predictors of ethical attitudes are examined: age, gender, marital status, education, dependent children status, region of the country and years in business, while controlling for job status. A nation-wide random sample of employees was used in obtaining a response rate of fifty-three percent (total n (...) of 423). Indices of aspects of business ethical attitudes were constructed using factor analysis. Linear multiple regression analysis indicated the significant predictive variables. Age was found to be a most-significant predictor. Older workers had stricter interpretations of ethical standards. Gender and region predicted attitudes about job-discrimination practices only, with women and persons from the Midwest most strongly opposed to the practice. All the other variables proved to be unreliable ethics predictors. (shrink)

This study represents an improvement in the ethics scales inventory published in a 1988 Journal of Business Ethics article. The article presents the distillation and validation process whereby the original 33 item inventory was reduced to eight items. These eight items comprise the following ethical dimensions: a moral equity dimension, a relativism dimension, and a contractualism dimension. The multidimensional ethics scale demonstrates significant predictive ability.

This study reports on the development of scale items derived from the pluralistic moral philosophy literature. In addition, the manner in which individuals combine aspects of the different philosophies in making ethical evaluations was explored.

This study investigates current linkages between ethical theory and management behavior. The vignettes used in this investigation represent ethical dilemmas in the areas of coercion and control, conflict of interest, physical environment, and personal integrity. The results indicate that even with the heightened state of ethical awareness that has evolved in recent years the link between ethical philosophy and management behavior remains basically the same as it was in the mid 1980s. Specifically, practitioners still rely almost totally on the utilitarian (...) ethical philosophy when making business decisions. (shrink)

This study was conducted to corroborate findings that females invoke a decision rule that is significantly different from that of their male counterparts when making ethical value judgements. In addition, the study examines whether the same decision rule is used by men and women for all types of ethical situations. The results show that males and females use different decision rules when making ethical evaluations, although there are types of situations where there are no significant differences in decision rules used (...) by men and women. The results do not suggest that any one particular decision rule is used by the majority of either males or females in different types of ethical judgements. There is a greater diversity in decision rules used by females than by males. (shrink)

The ethical behavior of marketing managers was examined by analyzing their responses to a series of different types of ethical dilemmas presented in vignette form. The ethical dilemmas addressed dealt with the issues of (1) coercion and control, (2) conflict of interest, (3) the physical environment, (4) paternalism, and (5) personal integrity. Responses were analyzed to discover whether managers' behavior varied by type of issue faced or whether there is some continuity to ethical behavior which transcends the type of ethical (...) problem addressed. (shrink)

Individuals'' moral judgments of certain business practices and their decisions to engage in those practices are influenced by their personal moral philosophies: (a) situationists advocate striving for the best consequences possible irrespective of moral maxims; (b) subjectivists reject moral guidelines and base judgments on personal values and practical concerns; (c) absolutists assume that actions are moral, provided they yield positive consequences and conform to moral rules; (d) exceptionists prefer to follow moral dictates but allow for exceptions for practical reasons. These (...) variations, which are based on two fundamental dimensions (concern for principles and concern for promoting human welfare) influence a variety of moral processes and have implications for ethical debates over business practices. (shrink)

This study discusses how perceptions of ethics are formed by certified public accountants (CPAs). Theologians are used as a point of comparison. When considering CPA ethical dilemmas, both subject groups in this research project viewed confidentiality and independence as more important than recipient of responsibility and seriousness of breach. Neither group, however, was insensitive to any of the factors presented for its consideration. CPA reactions to ethical dilemmas were governed primarily by provisions of the CPA ethics code; conformity to that (...) code may well be evidence of higher stage moral reasoning. (shrink)

This article examines spiritual growth and the business career. Rather than a certain decline into workaholism or materialism, the world of business becomes a necessary step on the path of enlightenment, through the transcendant philosophical models of the Hindu householder and the Native American Medicine Wheel.The householder concept, including mastering the material world and the resulting spiritual growth, stresses the importance of action, also a criterion for success in business. Current views, based on studies of modern life, Judaic thought, and (...) Christian beliefs, add further dimension to this executive's model of enlightenment. (shrink)