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 (...) uses another established construct, which seems to satisfy the central criticisms of CMD, as a means of testing those complaints. The comparative multidimensional ethics scale (MES) substantially outperforms CMD, operationalized using Rest’s Defining Issues Test, in every test. These results seem to suggest that other options perform better than CMD when the purpose is to model ethical/unethical behavior or even ethical judgment. (shrink)

This paper reports the results of a questionnaire administered to 1178 undergraduate students and discusses how they responded to ten situations which asked them to assess their personal evaluation of the ethical acceptability, how society would similarly assess the situation and how business persons would respond. Multiple versions of the instrument were developed to investigate if the sex of the person involved in the situation would influence the respondents' perception of the ethical action involved. No differences were identified. Further, the (...) image of business persons as less ethical than society in general seems to have evaporated. (shrink)

Since it appeared in 1971, John Rawls's A Theory of Justice has become a classic. The author has now revised the original edition to clear up a number of difficulties he and others have found in the original book. Rawls aims to express an essential part of the common core of the democratic tradition--justice as fairness--and to provide an alternative to utilitarianism, which had dominated the Anglo-Saxon tradition of political thought since the nineteenth century. Rawls substitutes the ideal of the (...) social contract as a more satisfactory account of the basic rights and liberties of citizens as free and equal persons. "Each person," writes Rawls, "possesses an inviolability founded on justice that even the welfare of society as a whole cannot override." Advancing the ideas of Rousseau, Kant, Emerson, and Lincoln, Rawls's theory is as powerful today as it was when first published. (shrink)

This study is a comparison of the validity of theory of reasoned action and theory of planned behavior as applied to the area of moral behavior (i.e., illegal copying of software) using structural equation modeling. Data were collected from 181 university students on the various components of the theories and used to asses the influence of attitude, subjective norm, and perceived behavioral control on the intention to make unauthorized software copies. Theory of planned behavior was found to be better than (...) the theory of reasoned action in predicting unethical behavior. A modified version of the theory of planned behavior, with a causal path linking subjective norm to attitude, provided a significant improvement on model fit. The results indicated that perceived behavioral control is a better predictor of behavioral intention then attitude. The direct effect of subjective norm on behavioral intention was not significant, but the indirect effect through attitude was highly significant. Applicability of the theory of planned behavior for moral behavior and the implications for future research are discussed. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition. This reissue makes the first edition once again available for scholars and serious students of Rawls's work.

As software piracy continues to be a threat to the growth of national and global economies, understanding why people continue to use pirated software and learning how to discourage the use of pirated software are urgent and important issues. In addition to applying the theory of planned behavior (TPB) perspective to capture behavioral intention to use pirated software, this paper considers perceived risk as a salient belief influencing attitude and intention toward using pirated software. Four perceived risk components related to (...) the use of pirated software (performance, social, prosecution and psychological risks) have been identified, measured and tested. Data were collected through an online survey of 305 participants. The results indicate that perceived prosecution risk has an impact on intention to use pirated software, and perceived psychological risk is a strong predictor of attitude toward using pirated software. In addition, attitude and perceived behavior control contribute significantly to the intended use of pirated software. However, the proposed direct relationship between subjective norm and intention to use pirated software is not supported. Implications for research and practice are discussed. (shrink)

This research applies the theory of planned behavior to corporate managers’ decision making as it relates to fraudulent financial reporting. Specifically, we conducted two studies to examine the effects of attitude, subjective norm and perceived control on managers’ decisions to violate generally accepted accounting principles (GAAP) in order to meet an earnings target and receive an annual bonus. The results suggest that the theory of planned behavior predicts whether managers’ decisions are ethical or unethical. These findings are relevant to corporate (...) leaders who seek to improve ethical work climates of organizations and to many regulators, accountants, corporate governance officials and investors. (shrink)

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.

In business ethics, there is a large body of literature focusing on the conditions, factors, and influences in the ethical decision-making processes. This work builds upon the past critical reviews by updating and extending the literature review found in Craft’s :221–259, 2013) study, extending her literature review to include a total of 141 articles. Since past reviews have focused on categorizing results based upon various independent variables, we instead synthesize and look at the trends of these based upon the four (...) ethical decision making categories: Awareness, Behavior, Judgment, and Intention. We focus on the moderation and mediation effects found within these studies and provide an in-depth analysis of future trends. Furthermore, we also highlight key statistical and methodological concerns, outline overarching trends, and directions of future research in empirical ethical decision making. (shrink)

Illegally downloading music through peer-topeer networks has persisted in spite of legal action to deter the behavior. This study examines the individual characteristics of downloaders which could explain why they are not dissuaded by messages that downloading is illegal. We compared downloaders to non-downloaders and examined whether downloaders were characterized by less ethical concern, engagement in illegal behavior, and a propensity toward stealing a CD from a music store under varying levels of risk. We also examined whether downloading or individual (...) characteristics of downloaders were similar for men and women. Findings revealed downloading was prevalent (74.5% of the student sample downloaded), men and women were equally likely to download and the factors characterizing downloading were similar for men and women. The comparison between downloaders and nondownloaders revealed downloaders were less concerned with the law, demonstrated by less ethical concern and engagement in other illegal behaviors. Downloaders were also more likely to indicate that they would steal a CD when there was no risk of being caught. Given these results, messages regarding illegality are unlikely to perturb downloaders and alternative recommendations are offered for targeting illegal downloading. (shrink)

More is known about the pervasiveness of college cheating than reasons why students cheat. This article reports the results of a study that applied the theory of reasoned action and partial least squares methodology to analyze the responses of 144 students to a survey on cheating behavior. Approximately 60% of the business students and 64% of the non-business students admitted to such behavior. Among cheaters, a "desire to get ahead" was the most important motivating factor - a surprising result given (...) the comprehensive set of factors tested in the study. Among non-cheaters, the presence of a "moral anchor" such as an ethical professor was most important. The article also includes a set of important caveats that might limit this study and suggests some avenues for further study. (shrink)

The authors review the empirical literature in order to assess which variables are postulated as influencing ethical beliefs and decision making. The variables are divided into those unique to the individual decision maker and those considered situational in nature. Variables related to an individual decision maker examined in this review are nationality, religion, sex, age, education, employment, and personality. Situation specific variables examined in this review are referent groups, rewards and sanctions, codes of conduct, type of ethical conflict, organization effects, (...) industry, and business competitiveness. The review identifies the variables that have been empirically tested in an effort to uncover what is known and what we need to know about the variables that are hypothesized as determinants of ethical decision behavior. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer's use intention of pirated software. This study aims to understand the consumer's use intention of pirated software in Taiwan based on the theory of planned behavior proposed by Ajzen. In addition, moral intensity and moral judgment are adopted as a joint moderator to examine their combined influence on the proposed research (...) framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual's attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer's use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer's use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

This article summarizes the multitude of empirical studies that test ethical decision making in business and suggests additional research necessary to further theory in this area. The studies are categorized and related to current theoretical ethical decision making models. The studies are related to awareness, individual and organizational factors, intent, and the role of moral intensity in ethical decision making. Summary tables provide a quick reference for the sample, findings, and publication outlet. This review provides insights for understanding organizational ethical (...) decision constructs, where ethical decision making theory currently stands, and provides insights for future empirical work on organizational ethical decision making. (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.

During 2012 students enrolled in a Master’s management accounting unit were invited to complete a compulsory class quiz, which was arranged to include a mild form of deception allowing them an opportunity to cheat. Prior to the test students were coached concerning the importance of the ICMA code of ethical conduct, which formed the basis of the quiz. Following the test, students were made aware of the deception and asked to judge the propriety of their actions using a research instrument (...) based on moral intensity theory (Jones in The Academy of Management Review, 16(2), 366–395, 1991). Academic dishonesty, in its many forms is endemic in universities and in this study a significant number of students take advantage of an opportunity to maximise test scores and earn an advertised reward by cheating. Others adopted a virtuous position and opted not to use the information. As reported from an earlier investigation, Woodbine and Amirthalingam (2013) again demonstrate the effect of cognitive dissonance (Festinger 1957) although previously the research instrument did not clearly differentiate between respondent types. A logistic regression of subsequent data establishes that high achievers (in terms of their test scores) are more likely to take advantage of the disclosed information to maximise scores and that this is somewhat offset by aspects of their moral character. Immediately following the field experiment, students met to reflect on their actions. A summary of their responses is provided, which tends to support prior evidence that many are somewhat blasé in their attitude to this form of opportunistic behaviour. These findings have ramifications in terms of the way tertiary institutions emphasise academic excellence before moral development, while acting to manage the incidence of misbehaviour. (shrink)

The linkage between ethical judgment and ethical behavioral intention was investigated. The Multidimensional Ethics Scale (MES) was used to measure ethical judgment ratings of hypothetical behaviors in retail, sales, and automobile repair scenarios. Confirmatory factor analysis on a sample of 300 undergraduate business students showed that a model with three latent variables representing three correlated ethical dimensions of moral equity, relativism, and contractualism, three correlated scenario latent variables, and correlated residuals presented a good fit to the data. Further, structural models (...) of the relationship of ethical judgment to behavioral intentions revealed that behavioral intentions were more highly related to the scenario factors than to the ethical dimensions across three scenarios. Adding a method factor to the model improved goodness-of-fit and changed some structural model conclusions. (shrink)

When it comes to cheating in higher education, business school students have often been accused of being the worst offenders; if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years. We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no more (...) or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those of other professional school students. Additionally, we found that serious cheaters across all professional schools were more likely to be younger and have a lower grade point average. (shrink)

This study examined whether undergraduate students’ perceptions regarding the acceptability of cheating were influenced by the amount of ethics instruction the students had received and/or by their personality. The results, from a sample of 230 upper-level undergraduate students, indicated that simply taking a business ethics course did not have a significant influence on students’ views regarding cheating. On the other hand, Machiavellianism was positively related to perceiving that two forms of cheating were acceptable. Moreover, in testing for moderating relationships, the (...) results indicated that the extent to which taking a business ethics course influenced attitudes varied substantially across individuals. Specifically, taking a course in business ethics did result in students who scored lower on Machiavellianism holding even more negative views regarding certain forms of cheating. In addition, individuals with higher grade point averages (GPAs) who had taken a course in business ethics were also less accepting of certain forms of cheating than individuals with similar GPAs who had not taken the business ethics course. The implications of these findings are discussed. (shrink)

The purpose of this study is to investigate the salient factors influencing consumers’ attitudes and usage intentions towards pirated software. Using the Theory of Planned Behaviour, this study investigates the relationships between three sets of factors, i.e. personal, social and perceived behavioural control onto attitudes towards pirated software. Through a multiple regression, only personal factors have shown significant relationship with attitudes towards software piracy. Further results from this study have supported that favourable attitudes towards pirated software is likely to result (...) in stronger intentions to use pirated software. It was found that computer proficiency acts as a predictor for intentions towards pirated software, rather than a moderator as originally postulated. (shrink)

Due to the development of information technology, music piracy has become an escalating problem. This study attempts to employ the theory of planned behavior (TPB) and the social identity theory to investigate the antecedents of downloading pop music illegally from the Internet, the relationship between the intention to illegally download music and the intention to buy music, and the moderating effects of idolatry. Data were collected from 350 teenagers in Northern Taiwan through questionnaire interviews conducted in city centers where teenagers (...) gather. The results of partial least squares (PLS) analyses reconfirm the explanatory power of the TPB model with regard to the pop music illegal downloading behavior. However, it is interesting to note that the intention to illegally download music does not have a significant influence on the intention to buy music. This finding contradicts our common intuitions. Further analyses also reveal that idolatry moderates the relationship between the intention to illegally download music and the intention to buy music. For teenagers with high idolatry, a higher music downloading intention results in a lower buying intention. One possible explanation is the price of music CDs. Several interviews were also held to verify our results. Implications and a discussion are then provided. (shrink)

This study examines business students’ ethical awareness for two virtues needed to maintain academic integrity, respect, and responsibility. Using the multidimensional ethics survey, five dimensions were measured for six scenarios representing student behaviors using Information Technology . The results indicate that students are ethically aware in respect situations, but are more neutral in responsibility situations. Of the five ethical dimensions, moral equity and relativism appear to be the strongest influences in academic integrity scenarios utilizing IT. This study provides guidance for (...) business professors in their pursuit of ethical excellence in the classroom and for researchers in search of greater understanding of ethical judgments of students. (shrink)

Business ethics has become a very important concern in global business and understanding the effects of various factors on ethical judgments continues to attract research and practitioner attention. Using the Multidimensional Ethics Scale with its five generally accepted philosophical constructs, and vignettes developed by Cohen et al., current study investigates the relationship between cultural values, personality, religiosity and the ethical sensitivity of business students. We focus on a rapidly emerging country, Turkey, whose economic environment is similar to that of the (...) most Western nations but with a significantly different background and cultural values. Data for the study is collected from a major university in the southeastern Turkey. Although some significant relationships are identified between ethical sensitivity and cultural values and personality, our study findings confirm that MES dimensions had the highest influence on ethical sensitivity levels of business students. (shrink)

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.

Measures of student ethical sensitivity and their increases help to answer questions such as whether accounting ethics should be taught at all. We investigate different sensitivity measures and alternatives to the well-established Defining Issues Test (DIT-2, Rest, J. R. et al. [1999, Postconventional Moral Thinking: A Neo-Kohlbergian Approach (Lawrence Erlbaum Associates, Mahwah, NJ]), frequently used to measure the effects of undergraduate accounting ethics education. Because the DIT measures cognitive development, which increases with age, the DIT scores for younger accounting students (...) are typically lower, have limited range, and are not likely to vary sufficiently with corresponding choices in ethical dilemmas. Since the DIT measures only the moral judgment component of ethical decision-making, we consider the multidimensional ethical scale (MES) to allow respondents to provide explanations for their moral and other judgments. The MES has been used to measure attitudes related to justice, utility, contractualism, egoism, and relativism. Unfortunately, the MES is not comparable in one-dimension to the DIT, and unlike the DIT, the MES has no theoretical or objective base. Therefore, we construct a comparable one-dimensional relative measure, a Composite MES Score, obtained from previous research on practicing accountants. We compare the reliability of this measure to the DIT in explaining the ethical choices of 54 specially chosen, somewhat homogeneous students, whose ages range from 18 to 19, and who are taking a second semester freshman accounting course at a private, religion-affiliated university. These particular students are relatively untrained in the formal use of questionable accounting choices. These students are less likely to recognize the dilemmas of the MES and are also less likely to demonstrate sufficient variation in their DIT scores, traditionally low for freshmen students. As freshmen, they are recent graduates of high school and more likely guided by other ethical influences including friends, family, or contractual obligations (some of the MES constructs) rather than higher cognitive development. This study confirms suspicions. We find the DIT scores do not vary sufficiently to explain the moral reasoning of freshmen. For eight dilemmas and 24 choices we find the DIT score correlates with only three choices, whereas the MES regression models have at least one significant construct for 23 out of 24 ethical choices. The Composite MES Score (a relative measure) also explains 23 out of 24 choices and is statistically related to the DIT in only one of the choices. Unlike the DIT, the Composite MES permits pretest and retesting with different dilemmas to evaluate changes in ethical sensitivity. These results argue for relative rather than absolute measures of sensitivity and guides beyond cognitive development (the DIT-score) to explain undergraduate student sensitivity. (shrink)

Organizations have long struggled to find ways to reduce the occurrence of unethical behaviors by employees. Unfortunately, time theft, a common and costly form of ethical misconduct at work, has been understudied by ethics researchers. In order to remedy this gap in the literature, we used the theory of planned behavior (TPB) to investigate the antecedents of time theft, which includes behaviors such as arriving later to or leaving earlier from work than scheduled, taking additional or longer breaks than is (...) acceptable, and on-the-job daydreaming. We surveyed 135 employed undergraduate business students regarding the TPB variables at Time 1. Two months later, participants reported the frequency they engaged in time theft since Time 1. Results indicate that behavioral, normative, and control beliefs significantly predicted attitudes, subjective norms, and perceived behavioral control, respectively. Attitudes, subjective norms, and perceived behavioral control, in turn, were significantly related to time theft intentions, which predicted later enactment of time theft. Thus, employers can decrease time theft by primarily focusing on altering employees’ attitudes toward time theft, followed by reducing social pressures to engage in it, and lastly, by implementing organizational practices that make it difficult to commit time theft. (shrink)

This study focuses on one of the newer forms of software piracy, known as digital piracy, and uses the Theory of Planned Behavior (TPB) as a framework to attempt to determine factors that influence digital piracy (the illegal copying/downloading of copyrighted software and media files). This study examines factors, which could determine an individual’s intention to pirate digital material (software, media, etc.). Past piracy behavior and moral obligation, in addition to the prevailing theories of behavior (Theory of Planned Behavior), were (...) studied to determine the influence on digital piracy intention. Based on the results of this study, planned behavioral factors in addition to past piracy behavior and moral obligation were found to influence an individual’s intention to pirate digital material. Attitude, past piracy behavior, perceived behavior control, and moral obligation explained 71 percent of the intention to pirate variance. Using these results, a better understanding of why individuals pirate is presented and can be used to help combat digital piracy. (shrink)

Since digital piracy has posed a significant threat to the development of the software industry and the growth of the digital media industry, it has, for the last decade, held considerable interest for researchers and practitioners. This article will propose an integrated model that combines the theory of planned behavior (TPB) and ethics theory, the two theories that are most often used in digital piracy studies. Data were obtained from university students in China, and the model was examined using the (...) structural equation model (SEM). The results show that moral obligation and justice, derived from ethics theories and TPB variables, such as attitude, subjective norms, and perceived behavioral control, influence the behavioral intentions of individuals to commit digital piracy. The attitude of individuals toward digital piracy is also found to be influenced by perceived benefits, perceived risk, and habit. (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)