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  1. A multidimensional analysis of tax practitioners' ethical judgments.Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser - 2000 - Journal of Business Ethics 24 (3):223 - 244.
    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 (...)
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  • Personal religiousness and ethical judgements: An empirical analysis. [REVIEW]James W. Clark & Lyndon E. Dawson - 1996 - Journal of Business Ethics 15 (3):359 - 372.
    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 (...)
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  • Toward the development of a multidimensional scale for improving evaluations of business ethics.R. E. Reidenbach & D. P. Robin - 1990 - Journal of Business Ethics 9 (8):639 - 653.
    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.
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  • Some initial steps toward improving the measurement of ethical evaluations of marketing activities.R. Eric Reidenbach & Donald P. Robin - 1988 - Journal of Business Ethics 7 (11):871 - 879.
    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.
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  • Moral reasoning and business ethics: Implications for research, education, and management. [REVIEW]Linda Klebe Trevino - 1992 - Journal of Business Ethics 11 (5-6):445 - 459.
    This paper reviews Kohlberg''s (1969) theory of cognitive moral development, highlighting moral reasoning research relevant to the business ethics domain. Implications for future business ethics research, higher education and training, and the management of ethical/unethical behavior are discussed.
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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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  • Psychometric Properties of the Reidenbach–Robin Multidimensional Ethics Scale.Joan Marie McMahon & Robert J. Harvey - 2007 - Journal of Business Ethics 72 (1):27-39.
    The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics 7, 871–879; 1990, Journal of Business Ethics 9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review (...)
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