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)

A model is developed which identifies and describes various factors which affect ethical and unethical behavior in organizations, including a decision-maker's social, government and legal, work, professional and personal environments. The effect of individual decision maker attributes on the decision process is also discussed. The model links these influences with ethical and unethical behavior via the mediating structure of the individual's decision-making process.

Most contemporary moral philosophy is concerned with issues of rationality, universality, impartiality, and principle. By contrast Laurence Blum is concerned with the psychology of moral agency. The essays in this collection examine the moral import of emotion, motivation, judgment, perception, and group identifications, and explore how all these psychic capacities contribute to a morally good life. Blum takes up the challenge of Iris Murdoch to articulate a vision of moral excellence that provides a worthy aspiration for human beings. Drawing on (...) accounts of non-Jewish rescuers of Jews during the Holocaust Blum argues that impartial principle can mislead us about the variety of forms of moral excellence. (shrink)

This paper presents an integrated model of ethical decision‐making in business that incorporates teleological, deontological and existential theory. Existentialism has been curiously overlooked by many scholars in the field despite the fact that it is so fundamentally a theory of choice. We argue that it is possible to seek good organisational ends (teleology), through the use of right means (deontology), and enable the decision‐maker to do so authentically (existentialism). More specifically, we provide a framework that will enable the decision‐maker to (...) integrate the various ethical schools of thought available to them and to apply this framework in the ethical decision‐making process. The model presented makes explicit the existential position of choice and takes into account other contextual moderating factors. Negative Option Marketing is used as a running application to illustrate the role of existentialism in the decision‐making process. (shrink)

C. C. W. Taylor presents a clear and faithful new translation of one of the most famous and influential texts in the history of Western thought, accompanied by an analytical and critical commentary focusing on philosophical issues. In Books II to IV of the Nicomachean Ethics Aristotle gives his account of virtue of character, which is central to his ethical theory as a whole and a key topic in much modern ethical writing.

Examines the theories of Socrates, Kant, Dewey, Piaget, and others to explore the implications of Socrates' question "what is a virtuous man, and what is a virtuous school and society which educates virtuous men.".

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

This paper presents an integrated model of ethical decision‐making in business that incorporates teleological, deontological and existential theory. Existentialism has been curiously overlooked by many scholars in the field despite the fact that it is so fundamentally a theory of choice. We argue that it is possible to seek good organisational ends (teleology), through the use of right means (deontology), and enable the decision‐maker to do so authentically (existentialism). More specifically, we provide a framework that will enable the decision‐maker to (...) integrate the various ethical schools of thought available to them and to apply this framework in the ethical decision‐making process. The model presented makes explicit the existential position of choice and takes into account other contextual moderating factors. Negative Option Marketing is used as a running application to illustrate the role of existentialism in the decision‐making process. (shrink)

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)

Every year in this country, some 10,000 college and university courses are taught in applied ethics. And many professional organizations now have their own codes of ethics. Yet social science has had little impact upon applied ethics. This book promises to change that trend by illustrating how social science can make a contribution to applied ethics. The text reports psychological studies relevant to applied ethics for many professionals, including accountants, college students and teachers, counselors, dentists, doctors, journalists, nurses, school teachers, (...) athletes, and veterinarians. Each chapter begins with the research base of the cognitive-developmental approach--especially linked to Kohlberg and Rest's Defining Issues Test. Finally, the book summarizes recent research on the following issues: * moral judgment scores within and between professions, * pre- and post-test evaluations of ethics education programs, * moral judgment and moral behavior, * models of professional ethicseducation, and * models for developing new assessment tools. Researchers in different professional fields investigate different questions, develop different research strategies, and report different findings. Typically researchers of one professional field are not aware of research in other fields. An important aim of the present book is to bring this diverse research together so that cross-fertilization can occur and ideas from one field can transfer to another. (shrink)

Sour Grapes aims to subvert orthodox theories of rational choice through the study of forms of irrationality. Dr Elster begins with an analysis of the notation of rationality, to provide the background and terms for the subsequent discussions, which cover irrational behaviour, irrational desires and irrational belief. These essays continue and complement the arguments of Jon Elster's earlier book, Ulysses and the Sirens. That was published to wide acclaim, and Dr Elster shows the same versatility here in drawing on philosophy, (...) political and social theory, decision-theory, economics and psychology, as well as history and literature. (shrink)

The purpose of this study was to evaluate the effects of auditors' individual ethical orientations, professional commitment, and organizational commitment on their ability to recognize the ethical issues in a professional situation and on their level of cognitive moral development. Other objectives of the research were: to develop a measure of auditors' ethical sensitivity; to measure auditors' ethical orientation, ethical sensitivity, and the level of cognitive moral development reflected in their ethical judgments; to examine the relationships of various demographic variables (...) to ethical sensitivity and level of cognitive moral development; and to evaluate the effects of ethical orientation on auditors' professional and organizational commitment. ;Based on ethical theory developed by Hunt and Vitell , a research model was constructed that hypothesized professional commitment and ethical orientation as exogenous predictor variables of organizational commitment and ethical sensitivity. Ethical sensitivity was in turn hypothesized to affect level of cognitive moral development. The covariance structural equations modeling technique LISREL was used to provide a best fit model estimating the relationships among the variables and the quality of the measurements. ;The variables were measured using a questionnaire that was administered to a sample of 207 auditors at all levels of a single Big Eight public accounting firm in a southwestern state. The results of the study supported the significant effects of an auditor's ethical orientation on professional commitment, which in turn affected organizational commitment. The results represented in the best fit model did not, however, support the hypothesis that these three variables affect an auditor's ability to recognize ethical situations in a professional context. Ethical sensitivity was positively related to age, but not to education . The level of cognitive moral development reflected in ethical judgments was higher for females and for auditors who had taken a college ethics course. (shrink)

_In Perception, Empathy, and Judgment_ Arne Johan Vetlesen focuses on the indispensable role of emotion, especially the faculty of empathy, in morality. He contends that moral conduct is severely threatened once empathy is prevented from taking part in an interplay with cognitive faculties in acts of moral perception and judgment. Drawing on developmental psychology, especially British "object relations" theory, to illuminate the nature and functioning of empathy, Vetlesen shows how moral performance is constituted by a sequence involving perception, judgment, and (...) action, with an interplay between the agent's emotional and cognitive faculties occurring at each stage. In the powerful tradition from Kant to present-day theorists such as Kohlberg, Rawls, and Habermas, reason is privileged over feeling and judgment over perception, in such a way that basic philosophical questions remain unasked. Vetlesen focuses our attention on these questions and challenges the long-standing assertion that emotions are damaging to moral response. In the final chapter he relates his argument to recent feminist critiques that have also castigated moral theorists in the Kantian tradition for their refusal to recognize a role for emotion in morality. While the book's argument is philosophical, its method and scope are interdisciplinary. In addition to critiques of such philosophers as Arendt, MacIntyre, and Habermas, it contains discussions of specific historical, ideological, and sociological factors that may cause "numbing"—selective or broad-ranging, pathological insensitivity—in humans. The Nazis' mass killing of Jews is studied to illuminate these and other relevant empirical aspects of large-scale immoral action. (shrink)

Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual''s ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results (...) indicate that the regulatory and organizational constructs are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. This result may be due to the manner in which ethical sensitivity is typically measured or may indicate that the complexity of the ethical decision-making process is not fully captured in the theoretical models. Thus, the models suggested in the prior literature and the results presented in prior studies of the individual components may need to be reconsidered. (shrink)