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)

Employees perception of the existence of a covenantal relationship between themselves and their employer indicates that they believe there is a mutual commitment to shared values and the welfare of the other party in the relationship. Research suggests that these types of employment relationships have positive benefits for both employees and employers. There has been little research, however, on the factors that determine whether such relationships will develop and thrive.In this paper, we suggest that the organizations ethical work climate may (...) be an important factor affecting employees perceptions about the nature of the relational contract between themselves and their employer. Specifically, we argue that work climates emphasizing benevolence and principle will be associated with covenantal relationships. Conversely, we believe that work climates emphasizing egoism will make it less likely that covenantal relationships will develop between an employer and employee. (shrink)

This study examines the ethical climate and ethical practices of successful managers (n=206 managers) of a large non-profit organization. The influence of different dimensions of ethical climate on perceived ethical practices of successful managers were also investigated. Results show that a majority of the respondents perceive successful managers as ethical. Compared to previous research, managers in our sample were less optimistic about the relationship between success and ethical behavior. Those who believed that their organization had a caring climate perceived a (...) strong positive link between success and ethical behavior. Those who believed that their organization had an instrumental climate perceived a strong negative link between success and ethical behavior. (shrink)

A language of care and relationship-building has recently appeared with prominence in the business literature, driven by the realities of the marketplace. Thus, it seems a propitious time to reflect on a decade of writing in feminist morality that has focussed on the concept of an ethic of care, and examine its relevance for today's business context. Is the idea of creating organizations that “care” just another management fad that subverts the essential integrity of concepts of ethical caring? Conversely, are (...) these concepts capable of beginning an important dialogue that may help us to see new possibilities for simultaneously enhancingboththe effectiveness and the moral quality of organizations in the future? (shrink)

Although organizational commitment continues to interest researchers because of its positive effects on organizations, we know relatively little about the effects of the ethical context on organizational commitment. As such, we contribute to the organizational commitment field by assessing the effects of ethical climates (Victor and Cullen, 1987, 1988) on organizational commitment. We hypothesized that an ethical climate of benevolence has a positive relationship with organizational commitment while egoistic climate is negatively related to commitment. Results supported our propositions for both (...) a benevolent climate and an egoistic climate. We also hypothesized that a principled climate is positively related to organizational commitment for professional workers but has no relationships for nonprofessional workers. Results supported this hypothesis. (shrink)