Emotions shape the landscape of our mental and social lives. Like geological upheavals in a landscape, they mark our lives as uneven, uncertain and prone to reversal. Are they simply, as some have claimed, animal energies or impulses with no connection to our thoughts? Or are they rather suffused with intelligence and discernment, and thus a source of deep awareness and understanding? In this compelling book, Martha C. Nussbaum presents a powerful argument for treating emotions not as alien forces but (...) as highly discriminating responses to what is of value and importance. She explores and illuminates the structure of a wide range of emotions, in particular compassion and love, showing that there can be no adequate ethical theory without an adequate theory of the emotions. This involves understanding their cultural sources, their history in infancy and childhood, and their sometimes unpredictable and disorderly operations in our daily lives. (shrink)

The recent, influential Social Intuitionist Model of moral judgment (Haidt, Psychological Review 108, 814–834, 2001) proposes a primary role for fast, automatic and affectively charged moral intuitions in the formation of moral judgments. Haidt’s research challenges our normative conception of ourselves as agents capable of grasping and responding to reasons. We argue that there can be no ‘real’ moral judgments in the absence of a capacity for reflective shaping and endorsement of moral judgments. However, we suggest that the empirical literature (...) indicates a complex interplay between automatic and deliberative mental processes in moral judgment formation, with the latter constraining the expression and influence of moral intuitions. We therefore conclude that the psychological literature supports a normative conception of agency. (shrink)

This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue (...) and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. (shrink)

This volume brings together philosophical perspectives on emotions, imagination and moral reasoning with contributions from neuroscience, cognitive science, social psychology, personality theory, developmental psychology, and abnormal psychology. The book explores what we can learn about the role of emotions and imagination in moral reasoning from psychopathic adults in the general community, from young children, and adolescents with callous unemotional traits, and from normal child development. It discusses the implications for philosophical moral psychology of recent experimental work on moral reasoning in (...) the cognitive sciences and neurosciences. Conversely, it shows what cognitive scientists and neuroscientists have still to learn from philosophical perspectives on moral reasoning, moral reflection, and moral responsibility. Finally, it looks at whether experimental methods used for researching moral reasoning are consistent with the work in social psychology and with philosophical thought on adult moral reasoning in everyday life. The volume's wide-ranging perspectives reflect the varied audiences for the volume, from students of philosophy to psychologists working in cognition, social and personality psychology, developmental psychology, abnormal psychology, and cognitive neuroscience. (shrink)

The construct of moral intensity, proposed by Jones (1991), was used to predict the extent to which individuals were able to recognize moral issues. We tested for the effects of the six dimensions of moral intensity: social consensus, proximity, concentration of effect, probability of effect, temporal immediacy and magnitude of consequences. A scenario-based study, conducted among business individuals in Singapore, revealed that social consensus and magnitude of consequences influenced the recognition of moral issues. The study provided evidence for the effects (...) of temporal immediacy. There was marginal support for the impact of proximity and probability of effect but no evidence that concentration of effect influenced recognition of moral issues. The paper concludes with a discussion of the implications of these results for researchers and organisational practitioners. (shrink)

Putting measures in place to prevent wrongdoing in organizations is important, but detecting and correcting wrongdoing are also vital. Employees who detect wrongdoing should, therefore, be encouraged to respond in a manner that supports corrective action. This article examines the influence of the ethical culture of organizations on employee responses to observed wrongdoing. Different dimensions of ethical culture are related to different types of intended responses. The findings show that several dimensions of ethical culture were negatively related to intended inaction (...) and external whistleblowing and positively related to intended confrontation, reporting to management, and calling an ethics hotline. (shrink)

Research on moral judgment has been dominated by rationalist models, in which moral judgment is thought to be caused by moral reasoning. The author gives 4 reasons for considering the hypothesis that moral reasoning does not cause moral judgment; rather, moral reasoning is usually a post hoc construction, generated after a judgment has been reached. The social intuitionist model is presented as an alternative to rationalist models. The model is a social model in that it deemphasizes the private reasoning done (...) by individuals and emphasizes instead the importance of social and cultural influences. The model is an intuitionist model in that it states that moral judgment is generally the result of quick, automatic evaluations (intuitions). The model is more consistent than rationalist models with recent findings in social, cultural, evolutionary, and biological psychology, as well as in anthropology and primatology. (shrink)

Webmasters are a key moral agent in the issue of privacy. This study attempts to understand the factors underlying their attitudes about privacy based on the theory of moral intensity. Webmasters of high-traffic sites were invited via email to participate in a web-based survey. The results support the application of moral intensity to the domain of privacy and the population of webmasters - both outcomes and social norms have statistically significant main effects on attitudes. The results also suggest a reconfiguration (...) of the dimensions of moral intensity. This is based on the observation that proximity to the organization has a negative main effect on attitudes, and it moderates the relationship between social norms and attitudes. The original theory of moral intensity did not acknowledge the possibility of this moderating role for proximity. These observations have important implications for future research and practice in the areas of privacy, moral intensity, and ethical decision making. (shrink)

B eginning with the problem of integrating diverse disciplinary perspectives on moral cognition, we argue that the various disciplines have an interest in developing a common conceptual framework for moral cognition research. We discuss issues arising in the other chapters in this volume that might serve as focal points for future investigation and as the basis for the eventual development of such a framework. These include the role of theory in binding together diverse phenomena and the role of philosophy in (...) the construction of moral theory. We discuss the problem of distinguishing descriptive and normative issues and the importance of systematic normative analysis for empirical research. We argue that theories of cognitive architecture should play an important role as a backdrop for investigation into specific aspects of moral cognition, and we consider some of the taxonomic issues that will arise for moral cognition research, including types of moral agents, forms of moral cognition, and the nature of morality itself. Finally, we discuss some key issues in moral development, including the importance of.. (shrink)

��Is moral judgment accomplished by intuition or conscious reasoning? An answer demands a detailed account of the moral principles in question. We investigated three principles that guide moral judgments: (a) Harm caused by action is worse than harm caused by omission, (b) harm intended as the means to a goal is worse than harm foreseen as the side effect of a goal, and (c) harm involving physical contact with the victim is worse than harm involving no physical contact. Asking whether (...) these principles are invoked to explain moral judgments, we found that subjects generally appealed to the first and third principles in their justifications, but not to the second. This finding has significance for methods and theories of moral psychology: The moral principles used in judgment must be directly compared with those articulated in justification, and doing so shows that some moral principles are available to conscious reasoning whereas others are not. (shrink)

An implicit association test (IAT) measures differential association of 2 target concepts with an attribute. The 2 concepts appear in a 2-choice task (e.g., flower vs. insect names), and the attribute in a 2nd task (e.g., pleasant vs. unpleasant words for an evaluation attribute). When instructions oblige highly associated categories (e.g., flower + pleasant) to share a response key, performance is faster than when less associated categories (e.g., insect + pleasant) share a key. This performance difference implicitly measures differential association (...) of the 2 concepts with the attribute. In 3 experiments, the IAT was sensitive to (a) near-universal evaluative differences (e.g., flower vs. insect), (b) expected individual differences in evaluative associations (Japanese + pleasant vs. Korean + pleasant for Japanese vs. Korean subjects), and (c) consciously disavowed evaluative differences (Black + pleasant vs. White + pleasant for self-described unprejudiced White subjects). (PsycINFO Database Record (c) 2016 APA, all rights reserved). (shrink)

Jones's (1991) issue-contingent model of ethical decision making posits that six dimensions of moral intensity influence decision markers' recognition of an issue as a moral problem and subsequent behavior. He notes that "organizational settings present special challenges to moral agents" (1991, p. 390) and that organizational factors affect "moral decision making and behavior at two points: establishing moral intent and engaging in moral behavior" (1991, p. 391). This model, however, minimizes both the impact of organizational setting and organizational factors on (...) these experiences of ethical issues. In this theory, context is modeled as affecting the moral intent and behavior of the actor rather than directly affecting the issue's moral intensity. Here we look specifically at the effect of context on the moral intensity of ethical issues through a phenomenological study. Our results indicate that in certain environments, context may be critical in affecting the moral intensity of ethical issues. Thus, researchers should consider it more fully when assessing these issues' moral intensity. (shrink)

The contributors to this volume have approached the problem of characterizing and classifying emotions from the perspectives of neurophysiology, psychology, and ...

This authoritative volume provides a comprehensive road map of the important and rapidly growing field of emotion regulation.

Empirical work on and common observation of the emotions tells us that our emotions sometimes key us to the presence of real and important reason-giving considerations without necessarily presenting that information to us in a way susceptible of conscious articulation and, sometimes, even despite our consciously held and internally justified judgment that the situation contains no such reasons. In this paper, I want to explore the implications of the fact that emotions show varying degrees of integration with our conscious agency—from (...) none at all to quite substantial—for our understanding of our rationality, and in particular for the traditional assumption that weakness of the will is necessarily irrational. (shrink)

Are our efforts to help others ever driven solely by altruistic motivation, or is our ultimate goal always some form of self- benefit (egoistic motivation)? This volume reports the development of an empirically-testable theory of altruistic motivation and a series of experiments designed to test that theory. It sets the issue of egoism versus altruism in its larger historical and philosophical context, and brings diverse experiments into a single, integrated argument. Readers will find that this book provides a solid base (...) of information from which questions surrounding the existence of altruistic motivation can be further investigated. (shrink)

Every year in this country, some 10,000 college and university courses are taught in applied ethics. And many professional organizations now have their own codes of ethics. Yet social science has had little impact upon applied ethics. This book promises to change that trend by illustrating how social science can make a contribution to applied ethics. The text reports psychological studies relevant to applied ethics for many professionals, including accountants, college students and teachers, counselors, dentists, doctors, journalists, nurses, school teachers, (...) athletes, and veterinarians. Each chapter begins with the research base of the cognitive-developmental approach--especially linked to Kohlberg and Rest's Defining Issues Test. Finally, the book summarizes recent research on the following issues: * moral judgment scores within and between professions, * pre- and post-test evaluations of ethics education programs, * moral judgment and moral behavior, * models of professional ethicseducation, and * models for developing new assessment tools. Researchers in different professional fields investigate different questions, develop different research strategies, and report different findings. Typically researchers of one professional field are not aware of research in other fields. An important aim of the present book is to bring this diverse research together so that cross-fertilization can occur and ideas from one field can transfer to another. (shrink)

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across (...) career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians. (shrink)

Individuals are faced with the many opportunities to pirate. The decision to pirate or not may be related to an individual''s attitudes toward other ethical issues. A person''s ethical and moral predispositions and the judgments that they use to make decisions may be consistent across various ethical dilemmas and may indicate their likelihood to pirate software. This paper investigates the relationship between religion and a theoretical ethical decision making process that an individual uses when evaluating ethical or unethical situations. An (...) ethical decision making model was studied for general unethical scenarios and for the unethical behavior of software piracy. The research model was tested via path analysis using structural equation modeling and was found to be appropriate for the sample data. The results suggest that there is a relationship between religion and the stages of an ethical decision making process regarding general ethical situations and software piracy. (shrink)

This paper studies how salespeople make ethical decisions. For this purpose a structural model has been developed which configures how the organization's environment, the organizations's climate, and personality traits affect ethical decision making. Internal communication and the choice of a control system especially affect ethical decision making. Internal communication also affects the attraction of salespeople with unethical personality traits (Machiavellism), while the control system affects the ethical climate. Ethical climate and salespeople's personality traits also affect the ethical decision making. In (...) fact the study shows that ethical decision making can be influenced by management. (shrink)

Management information system (MIS) professionals have a central role in technology development, determining how technology is used in organizations, and the effects it has on clients and society. MIS stakeholders have expressed concern regarding MIS professional's role in computer crime, and security of electronically stored information. It is recognized that MIS professionals must make decisions based on their professional ethics. The Association for Computing Machinery (ACM) and the Data Processing Management Association (DPMA) have developed codes of ethics to help guide (...) practitioners with ethical professional decision making. In this study, a model was developed from the combined ACM and DPMA codes of ethics and used in the construction of a survey instrument. The survey was conducted using public sector MIS professionals, and findings relative to the influences that codes of ethics, ethical enforcement systems, and membership in professional organizations has on ethical perception were studied. In addition, the influence that ethical obligation to particular constituencies had on respondents' ethical attitudes was also investigated. The study indicated that ethical obligation of public sector MIS professionals is stronger for management and employers than for peers, society, or clients. (shrink)

This study examines the interaction effects of Machiavellianism and organizational ethical culture on two components of a marketer''s ethical decision — perceptions of an ethical problem and perceptions of remedial alternatives. The results suggest that certain aspects of ethical perceptions are related to the interaction between Machiavellianism and organizational ethical culture.

This study investigates the relative influences of professional values and selected demographic variables on the ethical perceptions of services marketing professionals. The relationship between ethical perceptions and ethical judgments of service marketers is also examined. The data were obtained from a mail survey of the American Marketing Association's professional members of service industries. The survey results indicate a positive relationship between a service professional's professional values and his/her perceptions of ethical problems. The results also suggest that ethical judgments of a (...) service professional can be partially explained by his/her perceptions of ethical problems. Implications of the research findings were discussed. (shrink)

The conceptual model presented in this article argues that corporations exhibit specific behaviors that signal their true level of moral development. Accordingly, the authors identify five levels of moral development and discuss the dynamics that move corporations from one level to another. Examples of corporate behavior which are indicative of specific stages of moral development are offered.

This exploratory study of ethical decision making by individuals in organizations found moral intensity, as defined by Jones (1991), to significantly influence ethical decision making intentions of managers. Moral intensity explained 37% and 53% of the variance in ethical decision making in two decision-making scenarios. In part, the results of this research support our theoretical understanding of ethical/unethical decision-making and serve as a foundation for future research.

The purpose of this paper is to investigate the Korean public relations practitioners'' perceptions toward ethical issues, individual practices, and ethical standards in the context of ethical ideology. The survey was conducted with the Korean public relations practitioners. A 2 (Relativism: High/Low) × 2 (Idealism: High/Low) factorial design was devised for the analysis.The MANOVA results showed that ethical ideology (idealism and relativism) had significant effects on ethical decision-making. Idealistic ideology had a main effect on ethical issues, individual practices, and ethical (...) standards. However, relativistic ideology only affected the decision-making process related to ethical issues. No interaction effects were detected. This study indicated that the individual''s ethical ideology could be an important variable in explaining the outcomes of the individual''s ethical decision-making among Korean public relations practitioners. (shrink)

In this paper I examine how the constituent elements of a firm's organizational structure affect the ethical behavior of workers. The formal features of organizations I examine are the compensation practices, performance and evaluation systems, and decision-making assignments. I argue that the formal organizational structure, which is distinguished from corporate culture, is necessary, though not sufficient, in solving ethical problems within firms. At best the formal structure should not undermine the ethical actions of workers. When combined with a strong culture, (...) however, the organizational structure may be sufficient in promoting ethical conduct. While helpful, ethics training and corporate codes are neither necessary nor sufficient in promoting ethical behavior within firms. (shrink)

Despite an extensive amount of research studying the influence of significant others on an individual's ethical behavior, researchers have not examined this variable in the context of organizational group boundaries. This study tests actual and perceptual sharing and variation in ethical reasoning and moral intent within and across functional groups in an organization. Integrating theory on ethical behavior, group dynamics, and culture, it is proposed that organizational structure affects cognitive structure. Departmental boundaries create stronger social ties within the group as (...) well as intergroup biases between the groups. Thus individuals will be more likely to share in ethical reasoning and moral intent with members of their own functional group (in-group) than with members of other functional groups (out-group). Additionally, they will perceive that they are more likely to share in ethical reasoning and moral intent with in-group members than with out-group members. Responding to two versions of two ethical scenarios, respondents contrasted their own ethical behavior to their expected ethical behavior of in-group and out-group members. Empirical results confirmed the hypotheses. Organizational group boundaries create actual as well as perceptual sharing and variation in ethical reasoning and moral intent. Furthermore, when comparing perceptual sharing to actual sharing, results show that individuals understate their sharing of ethical reasoning and moral intent with out-group members and overstate their sharing with in-group members. As organizational boundaries can create actual and perceived differences between groups that could lead to inter-group conflict, suggestions for management focus on removing or blurring inter-group boundaries. (shrink)

This article details the personal involvement of the author in the early stages of the infamous Pinto fire case. The paper first presents an insider account of the context and decision environment within which he failed to initiate an early recall of defective vehicles. A cognitive script analysis of the personal experience is then offered as an explanation of factors that led to a decision that now is commonly seen as a definitive study in unethical corporate behavior. The main analytical (...) thesis is that script schemas that were guiding cognition and action at the time precluded consideration of issues in ethical terms because the scripts did not include ethical dimensions. (shrink)

The present paper reports the results of a vignette- and questionnaire-based research project investigating the influence of Moral Intensity (MI) on decision making in a New Zealand business context. The use of a relatively sensitive research design yielded results showing that – in contrast to previous research – objective manipulations, as well as subjective perceptions, of three of the six MI components were of particular importance in accounting for a comparatively large proportion of the variation in four outcome variables. There (...) were no interactions of appreciable magnitude between MI components, or variations across scenarios. Also, no support was found for a reliable multi-dimensional structure of perceptions of Moral Intensity. Implications of the findings are discussed. (shrink)

According to Haidt's (2001) social intuitionist model (SIM), an individual's moral judgment normally arises from automatic 'moral intuitions'. Private moral reasoning - when it occurs - is biased and post hoc, serving to justify the moral judgment determined by the individual's intuitions. It is argued here, however, that moral reasoning is not inevitably subserviant to moral intuitions in the formation of moral judgments. Social cognitive research shows that moral reasoning may sometimes disrupt the automatic process of judgment formation described by (...) the SIM. Furthermore, it seems that automatic judgments may reflect the 'automatization' of judgment goals based on prior moral reasoning. In line with this role for private moral reasoning in judgment formation, it is argued that moral reasoning can, under the right circumstances, be sufficiently unbiased to effectively challenge an individual's moral beliefs. Thus the social cognitive literature indicates a greater and more direct role for private moral reasoning than the SIM allows. (shrink)

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

This experiment examined the effects of three elements comprising Jones' (1991) moral intensity construct, (social consensus, personal proximity, and magnitude of consequences) in a cross-cultural comparison of ethical decision making within a human resource management (HRM) context. Results indicated social consensus had the most potent effect on judgments of moral concern and judgments of immorality. An analysis of American, Eastern European, and Indonesian responses also indicted socio-cultural differences were moderated by the type of HRM ethical issue. In addition, individual differences (...) in personal ethical ideology (relativism and idealism) varied reliably with moral judgments after controlling for issue characteristics and socio-cultural background. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

The construct of moral intensity, proposed by Jones (1991), was used to predict the extent to which individuals were able to recognize moral issues. We tested for the effects of the six dimensions of moral intensity: social consensus, proximity, concentration of effect, probability of effect, temporal immediacy and magnitude of consequences. A scenario-based study, conducted among business individuals in Singapore, revealed that social consensus and magnitude of consequences influenced the recognition of moral issues. The study provided evidence for the effects (...) of temporal immediacy. There was marginal support for the impact of proximity and probability of effect but no evidence that concentration of effect influenced recognition of moral issues. The paper concludes with a discussion of the implications of these results for researchers and organisational practitioners. (shrink)

Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on an (...) auditor's judgement is depending on the level of ethical reasoning. (shrink)

Recent work in cognitive science provides overwhelming evidence for a link between emotion and moral judgment. I review findings from psychology, cognitive neuroscience, and research on psychopathology and conclude that emotions are not merely correlated with moral judgments but they are also, in some sense, both necessary and sufficient. I then use these findings along with some anthropological observations to support several philosophical theories: first, I argue that sentimentalism is true: to judge that something is wrong is to have a (...) sentiment of disapprobation towards it. Second, I argue that moral facts are response-dependent: the bad just is that which cases disapprobation in a community of moralizers. Third, I argue that a form of motivational internalism is true: ordinary moral judgments are intrinsically motivating, and all non-motivating moral judgments are parasitic on these. (shrink)

In this urbane and witty book, Ronald de Sousa disputes the widespread notion that reason and emotion are natural antagonists.

Empirical work on and common observation of the emotions tells us that our emotions sometimes key us to the presence of real and important reason-giving considerations without necessarily presenting that information to us in a way susceptible of conscious articulation and, sometimes, even despite our consciously held and internally justified judgment that the situation contains no such reasons. In this paper, I want to explore the implications of the fact that emotions show varying degrees of integration with our conscious agency—from (...) none at all to quite substantial—for our understanding of our rationality, and in particular for the traditional assumption that weakness of the will is necessarily irrational. (shrink)

There are now quite a number of popular or semi-popular works urging rejection of the old opposition between rationality and emotion. They present evidence or theoretical arguments that favour a reconception of emotions as providing an indispensable basis for practical rationality. Perhaps the most influential is neuroanatomist Antonio Damasio's Descartes' Error, which argues from cases of brain lesion and other neurological causes of emotional deficit that some sort of emotional ‘marking,’ of memories of the outcomes of our choices with anxiety, (...) is needed to support learning from experience. (shrink)

The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation. A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent as predicted. Moral obligation is suggested to be a process that occurs after a moral judgment is made and explained a significant (...) portion of the variance in moral intent. (shrink)