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  1. Attitudes towards objects as predictors of single and multiple behavioral criteria.Martin Fishbein & Icek Ajzen - 1974 - Psychological Review 81 (1):59-74.
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  • In a Different Voice: Psychological Theory and Women’s Development.Carol Gilligan - 1982 - The Personalist Forum 2 (2):150-152.
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  • Compliance and Values Oriented Ethics Programs: Influenceson Employees’ Attitudes and Behavior.Linda Klebe Treviño - 1999 - Business Ethics Quarterly 9 (2):315-335.
    Abstract:Previous research has identified multiple approaches to the design and implementation of corporate ethics programs (Paine, 1994; Weaver, Treviño, and Cochran, in press b; Treviño, Weaver, Gibson, and Toffler, in press). This field survey in a large financial services company investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes. Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance (...)
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  • A cross-country comparison of the codes of professional conduct of certified/chartered accountants.S. T. Jakubowski, P. Chao, S. K. Huh & S. Maheshwari - 2002 - Journal of Business Ethics 35 (2):111 - 129.
    This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...)
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  • The relationship between political attitudes and moral judgment: Examining the validity of the defining issues test. [REVIEW]Dann G. Fisher & John T. Sweeney - 1998 - Journal of Business Ethics 17 (8):905-916.
    Most ethics studies employing accounting subjects have utilized the Defining Issues Test, generally finding the moral judgment abilities of accounting students and accountants to be less advanced than those of the general population. This study assesses the validity of the DIT by examining whether an individual can achieve a higher moral judgment score on the DIT by responding from the role of a political liberal. Accounting undergraduates, defining themselves as liberal, moderate or conservative, completed the DIT once from their own (...)
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  • Influencing ethical development: Exposing students to the AICPA code of conduct. [REVIEW]Sharon Green & James Weber - 1997 - Journal of Business Ethics 16 (8):777-790.
    Although the AICPA Code of Professional Conduct emphasizes the importance of education in ethics, very little is known about how and when the Code and the topic of ethics can be presented to enhance the effectiveness of ethics-oriented education. The purpose of this research was to provide preliminary evidence about the ethical development of students prior to, and immediately following, such courses. We found that: (1) accounting students, after taking an auditing course which emphasized the AICPA Code, reasoned at higher (...)
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  • Confidentiality decisions: The reasoning process of CPAS in resolving ethical dilemmas. [REVIEW]Barbara L. Adams, Fannie L. Malone & Woodrow James - 1995 - Journal of Business Ethics 14 (12):1015 - 1020.
    As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today''s legalistic society, however, the question of what is the right thing to do, is often confused with what is legal? In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving (...)
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  • Principled moral reasoning: Is it a viable approach to promote ethical integrity? [REVIEW]James Weber & Sharon Green - 1991 - Journal of Business Ethics 10 (5):325 - 333.
    In response to recent recommendations for the teaching of principled moral reasoning in business school curricula, this paper assesses the viability of such an approach. The results indicate that, while business students' level of moral reasoning in this sample are like most 18- to 21-year-olds, they may be incapable of grasping the concepts embodied in principled moral reasoning. Implications of these findings are discussed.
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  • Institutionalizing Ethics Into Business Organizations.James Weber - 1993 - Business Ethics Quarterly 3 (4):419-436.
    Grounded upon the late 1970s phrase "institutionalizing ethics into business," I present a multi-component model and research agenda to enhance our understanding of organizations' efforts to integrate ethics into the daily decision-making process of employees. Three research foci are emphasized: (I) the need to establish consistent categorical frameworks to describe business organizations' efforts in the field, (2) the study of the interrelationships between the various components presented in the model, and (3) the exploration of the linkage between organizational efforts to (...)
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  • Institutionalizing Ethics Into Business Organizations.James Weber - 1993 - Business Ethics Quarterly 3 (4):419-436.
    Grounded upon the late 1970s phrase "institutionalizing ethics into business," I present a multi-component model and research agenda to enhance our understanding of organizations' efforts to integrate ethics into the daily decision-making process of employees. Three research foci are emphasized: (I) the need to establish consistent categorical frameworks to describe business organizations' efforts in the field, (2) the study of the interrelationships between the various components presented in the model, and (3) the exploration of the linkage between organizational efforts to (...)
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  • Ethical behavior in higher educational institutions: The role of the code of conduct. [REVIEW]Zabihollah Rezaee, Robert C. Elmore & Joseph Z. Szendi - 2001 - Journal of Business Ethics 30 (2):171 - 183.
    The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and (...)
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  • The Empirical Performance of Cognitive Moral Development in Predicting Behavioral Intent.R. Eric Reidenbach - 1996 - Business Ethics Quarterly 6 (4):493-516.
    The substantial work on cognitive moral development (CMD) by Lawrence Kohlberg and James Rest popularized the use of this construct in the literature on business ethics. This construct has been prominently used in models attempting to explain ethical/unethical behavior in management, marketing, and accounting, even though Kohlberg did not intend for the construct to be used in that manner. As a predictor of behavior, CMD has been attacked on the theoretical level, and its empirical performance has been weak. This article (...)
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  • Functionalist and conflict views of AICPA code of conduct: Public interest vs. self interest. [REVIEW]Cristi K. Lindblom & Robert G. Ruland - 1997 - Journal of Business Ethics 16 (5):573-582.
    The sociological models of functionalism and conflict are introduced and utilized to analyze professionalism in the accounting profession as it is manifest in the American Institute of Certified Public Accountant's Code of Conduct. Rule 203 of the Code and provisions of the Code related to the public interest are examined using semiotic analysis to determine if they are most consistent with the functionalist or conflict models. While the analysis does not address intent of the Code, it is determined that the (...)
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