We present a comprehensive model that integrates virtues, values, character strengths and ethical decision making (EDM). We describe how a largely consequentialist ethical framework has dominated most EDM scholarship to date. We suggest that reintroducing a virtue ethical perspective to existing EDM theories can help to illustrate deficiencies in existing decision-making models, and suggest that character strengths and motivational values can serve as natural bridges that link a virtue framework to EDM in organizations. In conjunction with the more fully formulated (...) extant research on situational determinants, we present and discuss our model that introduces a virtue based orientation to EDM. (shrink)

Spiritual values in the workplace, increasingly discussed and applied in the business ethics literature, can be viewed from an individual, organizational, or interactive perspective. The following study examined previously unexplored workplace spirituality outcomes. Using data collected from five samples consisting of full-time workers taking graduate coursework, results indicated that perceptions of organizational-level spirituality (“organizational spirituality”) appear to matter most to attitudinal and attachment-related outcomes. Specifically, organizational spirituality was found to be positively related to job involvement, organizational identification, and work rewards (...) satisfaction, and negatively related to organizational frustration. Personal spirituality was positively related to intrinsic, extrinsic, and total work rewards satisfaction. The interaction of personal spirituality and organizational spirituality was found related to total work rewards satisfaction. Future workplace spirituality research directions are discussed. (shrink)

The relationship between religiosity and ethical behavior at work has remained elusive. In fact, inconsistent results in observed magnitudes and direction led Hood et al. (The psychology of religion: An empirical approach, 1996 ) to describe the relationship between religiosity and ethics as “something of a roller coaster ride.” Weaver and Agle (Acad Manage Rev 27(1):77–97, 2002 ) utilizing social structural versions of symbolic interactionism theory reasoned that we should not expect religion to affect ethical outcomes for all religious individuals; (...) rather, such a relationship likely depends on specific religious attitudes including religious motivation orientation (intrinsic RMO vs. extrinsic RMO), perceived sacred qualities of work (job sanctification), and views of God (VOG, loving vs. punishing). We examined the effects of these three religious attitudes on participants’ judgments of 29 ethically questionable vignettes. Consistent with symbolic interactionism theory, intrinsic RMO and having a loving view of God were both negatively related to endorsing ethically questionable vignettes, whereas extrinsic RMO was positively related to endorsing the vignettes. Unexpectedly, job sanctification was positively related to endorsing the vignettes. However, both intrinsic and extrinsic RMO moderated this relationship such that sanctifying one’s job was related to ethical judgments only for those who were: (a) low in intrinsic RMO or (b) high in extrinsic RMO. We reasoned based on symbolic interactionism theory that intrinsically motivated participants, in contrast to extrinsically motivated participants, may have utilized their religious beliefs as a guiding framework in making ethical judgments. (shrink)

Cross-national studies of business-related ethicality frequently have concluded that Americans possess higher ethical standards than non-Americans. These conclusions have generally been based on survey responses of relatively small convenience samples of individuals in a very limited number of countries. This article reports a study of the relationship between nationality and business-related ethicality based on survey responses from more than 6300 business students attending 120 colleges and universities in 36 countries. Two well-documented determinants of business ethics (gender and religiosity) were investigated (...) as moderators of the nationality–business ethicality relationship. The major research finding is that, while statistically significant differences were found between the business-related ethicality of American survey participants and the business-related ethicality of the non-American survey participants, the magnitudes of the differences were not substantial. The results of the study suggest that (i) more empirical cross-cultural/national research is required on business-related ethicality and (ii) previous explanations for cross-cultural/national differences in ethics need to be reconsidered before further generalizations are warranted. (shrink)

Prior literature has demonstrated that religiosity is associated with a reduced acceptance of unethical business practices and financial reporting irregularities. On this premise, we examine whether religiosity, conceptualized as the degree of adherence to religious norms in the geographical area where a firm’s headquarters is located, has an impact on audit firms’ pricing decisions in the US. We measure the intensity of religiosity by the number of adherents relative to the total population in a county and demonstrate that increased religious (...) adherence operates as an institutionalized monitoring mechanism that decreases audit risk and audit costs, which is, in turn, reflected in reduced audit pricing. Additional tests suggest that the impact of religiosity on auditors’ pricing decisions is not differentiated by levels of auditor expertise but that audit fees are determined by an auditor’s relative location in a market sector and religious adherence. We conclude that religious adherence reduces the need for shareholders to bear the costs of monitoring agents, a finding which could be of importance for market participants and regulators. (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)

Although ethics instruction has become an accepted part of the business school curriculum at both the undergraduate and graduate levels, some scholars have questioned its effectiveness, and research results have been mixed. However, studies yield interesting results regarding certain factors that influence the ethicality of business students and may impact the effectiveness of business ethics instruction. One of these factors is gender. Using personal and business ethics scenarios, we examine the main and interactive effects of gender and business ethics education (...) on moral judgment. We then analyze the relationships between gender and business ethics education on personal ethical perspectives. Our results indicate that women are generally more inclined to act ethically than men, but paradoxically women who have had business ethics instruction are less likely to respond ethically to business situations. In addition, men may be more responsive to business ethics education than women. Finally, women’s personal ethical orientations may become more relativistic after taking a business ethics class. (shrink)

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 (...) recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world. (shrink)

This review summarizes the research on ethical decision-making from 2004 to 2011. Eighty-four articles were published during this period, resulting in 357 findings. Individual findings are categorized by their application to individual variables, organizational variables, or the concept of moral intensity as developed by Jones :366–395, 1991). Rest’s four-step model for ethical decision-making is used to summarize findings by dependent variable—awareness, intent, judgment, and behavior. A discussion of findings in each category is provided in order to uncover trends in the (...) ethical decision-making literature. A summary of areas of suggested future research is provided. (shrink)

Workplace spirituality is a construct widely discussed over the past few decades and it is a much-disputed inquiry field which is gaining the interest of practitioners and scholars. Some clarifications regarding concepts and definitions are necessary in order to structure and direct the current debate. The aim of this conceptual article is to gain a better understanding regarding the direction in which this field of study is progressing and to put the question on the table namely, whether workplace spirituality is (...) only a new tool to be used in leadership development or is it a trend to be taken seriously? The results showed that this field has potential to further development. This article can be used as foundation for future studies within the knowledge area of practical theology. (shrink)

This study analyzes cognitive responses to explore a dual processing perspective of ethical judgment formation. Specifically, the study investigates how two factors, judgment task difficulty and moral intensity, influence the extent of deontological and teleological processing and their effects on ethical judgments. A single experiment on 110 undergraduate research participants found that judgment task difficulty affected the extent of deontological and teleological processing. Although moral intensity affected ethical judgments, it did not produce effects on either deontological or teleological cognitive responses. (...) Results did not support the hypotheses that deontological and teleological cognitive responses would mediate the relationships between the experimental factors and ethical judgments. Overall, the results support continued research of factors that affect the nature of information processing in ethical decision situations and the use of cognitive response analysis as a tool for conducting this research. (shrink)

The recent production of major treatises devoted to elaborating normative ethical theories and the eruption of lively debates concerning the merits of opposed normative systems have been greeted with applause. This reaction is an historical about-face, since for forty or fifty years “ethical” treatises had been attacking the pretensions of traditional moral philosophy, calling for its demise or at the least severely limiting its claims. These skeptical attacks had succeeded in seriously undermining the academic status of moral philosophy and consequently (...) moral philosophy was transformed into “metaethics,” a highly abstract and technical discipline considered much less necessary to the general education of students than what it replaced and with a diminished role in the curriculum. The recent resurgence of interest in normative ethics has generally been lauded as a sign that philosophy has rededicated itself to its proper and time-honored tasks. There is a widespread feeling that the overblown claims of twentieth century skepticism have been whittled down to innocuous proportions and thus that nothing stands in the way of proceeding to construct ethical theories. The study of normative ethical theory now enjoys such respectability and popularity that it is difficult to raise once more the uncomfortable ideas that the ideal of normative ethical theory is a false one, that vanquishing the spectre of noncognitivism is not sufficient for legitimizing it, and that the popular new justifications for the enterprise fail in mischievous ways. (shrink)

The aim of this article is to examine the usefulness of spirituality and aesthetics for generating new perspectives and understandings with regard to business ethics. Using an interpretive mixed-methods approach, data were collected through an online survey of 223 respondents and focus group interviews with 20 participants. Analysis of the quantitative and qualitative data suggests that the presence of aesthetic spirituality and religious spirituality, along with the factors of optimism, contentment, making a difference and interconnectedness, are significantly associated with ethical (...) practice in the workplace. These factors may be focused upon when considering the ethical climate of organizations. Although this research does not support universal conclusions, the relationship between ethics, spirituality and aesthetics identified in the Australian services sector might be replicated elsewhere. (shrink)

The aim of this article is to examine the usefulness of spirituality and aesthetics for generating new perspectives and understandings with regard to business ethics. Using an interpretive mixed‐methods approach, data were collected through an online survey of 223 respondents and focus group interviews with 20 participants. Analysis of the quantitative and qualitative data suggests that the presence of aesthetic spirituality and religious spirituality, along with the factors of optimism, contentment, making a difference and interconnectedness, are significantly associated with ethical (...) practice in the workplace. These factors may be focused upon when considering the ethical climate of organizations. Although this research does not support universal conclusions, the relationship between ethics, spirituality and aesthetics identified in the Australian services sector might be replicated elsewhere. (shrink)

Jones (1991) has proposed an issue-contingent model of ethical decision making by individuals in organizations. The distinguishing feature of the issue was identified as its moral intensity, which determines the moral imperative in the situation. In this study, we adapted three scenarios from the literature in order to examine the issue-contingent model. Findings, based on a student sample, suggest that (1) the perceived and actual dimensions of moral intensity often differed; (2) perceived moral intensity variables, in the aggregate, significantly affected (...) an individual''s moral judgments; and (3) some dimensions of moral intensity (namely, perceived social consensus and perceived magnitude of consequences) mattered more than others. (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)

It has been acknowledged on numerous occasions that personal religiousness is a potential source of ethical norms, and consequently, an influence in ethical evaluations. An extensive literature review provides little in the way of empirical investigation of this recognized affect. This investigation conceptualizes religiousness as a motivation for ethical action, and discovers significant differences in ethical judgements among respondents categorized by personal religious motivation. Suggestions as to the source of these differences, and the implications which they offer to managers are (...) discussed and supported from the literature. (shrink)

Emergence of purchasing as a strategic function has not only broadened the scope of purchasing, it has also changed the responsibilities of the purchasing managers by empowering them to spend large sums of money in procuring goods and services. However, this has also presented them with an array of ethical dilemmas involving questionable purchasing practices. This study proposes a framework to examine ethicality of decision making when faced with such dilemmas and presents the results of a survey conducted to assess (...) the ethical inclinations of purchasers operating in Singapore. The results give credence to the notion that ethicality of behavior is culture-specific and reconfirms the existence of ethical relativism. (shrink)

The relationship between spiritual wellbeing and ethical orientations in decision making is examined through a survey of executives in organizations listed on the Australian Stock Exchange. The four domains of spiritual well-being, personal, communal, environmental and transcendental (Fisher, Spiritual health: its nature and place in the school curriculum, PhD thesis, University of Melbourne, 1998; Gomez and Fisher, Pers Individ Differ 35:1975–1991, 2003) are examined in relation to idealism and relativism (Forsyth, J Pers Soc Psychol 39(1): 175–184, 1980). Results reveal that (...) spiritual well-being, in particular the communal domain of spiritual well-being, is correlated with and predictive of idealism. However, the relationship between spiritual well-being and relativism is weak. Implications of the study are discussed in terms of developing managerial programs that enhance communal well-being which should lead to greater idealism in decision making. Limitations of the study and future research opportunities are outlined. (shrink)

We investigate the cross-cultural relationships between spirituality and ethical decision-making in Norway and the U.S. Data were collected from business students ( n = 149) at state universities in Norway and the U.S. Results indicate that intention to behave ethically was significantly related to spirituality, national culture, and the influence of peers. Americans were significantly less ethical than Norwegians based on the three dimensions of ethics, yet more spiritual overall. Interestingly, the more spiritual were Norwegians, the more ethical was their (...) decision-making. By contrast, the more spiritual were Americans, the less ethical was their decision-making. The research also found that peer influences were more important to Norwegians than to Americans in making ethical decisions. Finally, spiritual people from the U.S. were more likely to use a universalistic form of justice ethics, as opposed to a more particularistic form of justice ethics used by Norwegians. (shrink)

Two studies analyzed the factor structure of the 8-item Multidimensional Ethics Scale , a 30-item MES , and a Perceived Moral Intensity Scale. Factor analyses supported a 3-factor structure for the 8-item MES, marginally supported a 5-factor structure for the 30-item MES, and supported a 3-factor structure for the Perceived Moral Intensity Scale. These scales were then used in a third study that examined the effect of manipulated and perceived moral intensity on participants' ethical judgment of actions taken in 18 (...) scenarios of an arguably ethical nature. A within-subject design found that manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. When ethical judgment was regressed on age, gender, major, perceived moral intensity factors, and interactions between age, gender, major and perceived moral intensity factors, the variance accounted for was significant for each of the three ethical judgment factors in both high and low intensity conditions using a between-subjects design, but was only significant for one of the ethical judgment factors , and this only for low intensity scenarios, using a within-subject design. One explanation for the difference in effect appears to be that the means for the three perceived moral intensity factors were significantly different for the low versus high intensity condition using the between-subjects design, but the means of two of the three factors were not significantly different using the within-subject design. Three explanations for this were suggested: perceived moral intensity may not have reached a necessary threshold due to explicit referents for comparison; cognitive demand may have been greater when two versions of a single scenario were being evaluated; and, the online administration of the study may have introduced greater error variance than the in-person paper-pencil administration. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. Suggestions were made for future research. (shrink)