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)

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.

This study examines the ethical values of respondents by level in the organizational hierarchy of a single firm. It also explores the possible impacts of gender, education and years of experience on respondents' values as well as their perceptions of how the organization and professional associations influence their personal values. Results showed that, although there were differences in individuals' ethical values by hierarchical level, significantly more differences were observed by the length of tenure with the organization. While respondents, as a (...) whole, were rather ambivalent in their perception of the organization's and professional associations' influence on their values, sales/service persons frequently felt pressured to modify their values in order to achieve company goals. (shrink)

Many researchers in the field of business ethics have attempted to develop methods to determine and evaluate the ethics of a variety of different classes of people, including students, professionals, and mixed samples of students and professionals. Unfortunately, most of these studies were disjunctive, simply adding confusion to an already unfocused area of research. However, Reidenbach and Robin (1988, 1990), have changed this trend by attempting to quantify the various ethical philosophies into a multi-dimensional scale of business ethics. This paper (...) examines the background of the Reidenbach and Robin (1988, 1990) scale — including the authors'' findings, empirically tests the scale, and concludes that the scale needs further refinement. A promising result is a model with four dimensions: a broadbased ethical judgment dimension, a deontological judgment dimension, a teleological judgment dimension, and a social contract dimension. (shrink)

Victor and Cullen (1987, 1988) developed a typology of ethical climates based upon the level of moral development of the work group (egoism, benevolence and principled a la Kohlberg, 1981) and the locus of analysis utilized in reaching decisions (individual, local, cosmopolitan). Building on this typology, data were obtained from a high technology company for the purpose of empirically extending the examination of the number of ethical climates that exist and portraying the relationship between ethical climates and the ethical dimension (...) of decisions.When faced with decisions posing various types of ethical dilemmas, most respondents indicated they would take the ethical path. The one exception involved bribery where respondents were about equally likely to make or withhold payment. One climate guided by laws/professional codes accounted for over half of the respondents. Several climates accounted for less than ten percent of the respondents. (shrink)

There is an increasing interest in how managers describe and respond to what they regard as moral versus nonmoral problems in organizations. In this study, forty managers described a moral problem and a nonmoral problem that they had encountered in their organization, each of which had been resolved. Analyses indicated that: (1) the two types of problems could be significantly differentiated using four of Jones' (1991) components of moral intensity; (2) the labels managers used to describe problems varied systematically between (...) the two types of problems and according to the problem's moral intensity; and (3) problem management processes varied according to the problem's type and moral intensity. (shrink)

Utilizing Rest's moral development and Victor and Cullen's ethical climate surveys, we examine differences in moral reasoning and ethical climate between board members in the for-profit and not-for-profit sectors. Six for-profit corporations and seven not-for-profit corporations, all with base operations in a major midwestern state, participated in the study. We find that profit and not-for-profit boards may not differ in moral reasoning, but do exhibit different types of ethical climates. We also find that for-profit board members may utilize higher stages (...) of reasoning a greater percentage of the time than not-for-profit directors. In contrast, the ethical climates of the two types of organizations are significantly different. For-profit companies had climates higher in egoism than did not-for-profit companies. In addition, not-for-profit firms reflected higher benevolence factors than for-profit firms. Not-forprofit organizations also had somewhat higher, but not significantly different, mean scores on the principle factor compared to the for-profit organizations. (shrink)

The present paper reports the results of a vignette- and questionnaire-based research project investigating the influence of Moral Intensity (MI) on decision making in a New Zealand business context. The use of a relatively sensitive research design yielded results showing that – in contrast to previous research – objective manipulations, as well as subjective perceptions, of three of the six MI components were of particular importance in accounting for a comparatively large proportion of the variation in four outcome variables. There (...) were no interactions of appreciable magnitude between MI components, or variations across scenarios. Also, no support was found for a reliable multi-dimensional structure of perceptions of Moral Intensity. Implications of the findings are discussed. (shrink)

This study examines how our personal values influence our judgment of the morality of some workplace behaviours. Sixty-nine undergraduates were asked to rank order separately Rokeach''s instrumental and terminal values in terms of their importance as guiding principles in their life. Subjects then read four scenarios, each of which described ethically questionable behaviour of the sort that might be encountered in business. They were then asked to rate whether or not the behaviour of the person described in the scenario was (...) ethical, and whether or not they had any intentions to rectify the situation. People with different value hierarchies perceived the targeted behaviours differently. For example, subjects who valued honesty perceived the behaviour as more immoral than subjects who did not value honesty. While the ranking of the instrumental valuehonesty was the best predictor of people''s judgments about the morality of the behaviour, their ranking of the instrumental valueambition was the best predictor of their behavioural intentions. (shrink)

Differences in ethical ideology are thought to influence individuals'' reasoning about moral issues (Forsyth and Nye, 1990; Forsyth, 1992). To date, relatively little research has addressed this proposition in terms of business-related ethical issues. In the present study, four groups, representing four distinct ethical ideologies, were created based on the two dimensions of the Ethical Position Questionnaire (idealism and relativism), as posited by Forsyth (1980). The ethical judgments of individuals regarding several business-related issues varied, depending upon their ethical ideology.

Using a scenario approach involving hypothetical moral decisions, the study aims to (1) compare managerial professionals' ethicality judgments with those made by the general public, and (2) ascertain the roles of perceived intensity (Jones, 1991) as well as perceived fairness of the moral issue in judgments of ethicality. While the two respondent groups made similar ratings on variables of moral intensity, fairness, and ethicality; the evaluation processes underlying their ethicality judgments were different. Empirically, the study has also established a link (...) between judgments of fairness and judgments of ethicality. (shrink)

This study examined the relationship between unethical employee behavior and the dimensions of the Ethical Climate Questionnaire (ECQ). In order to explore the relationship between the dimensions of the ECQ and unethical behavior, the factor structure of five previously identified empirical models and the hypothesized nine-dimension model for the ECQ was tested with a confirmatory factor analysis. The analysis revealed that the hypothesized nine-dimension model provided as good or even better fit to the data than the five empirically derived models. (...) Therefore, the nine-dimensional model was used to examine the criterion-related validity of the ECQ. The results demonstrated that the nine ethical climate dimensions were correlated with some of the unethical behaviors examined in this study, but not others. However, the results clearly demonstrated that most of the ethical climate dimensions were significantly related to an aggregate measure of unethical behavior. It was suggested that these results might account for the differences in previous studies on the criterion-related validity of the ECQ. The results also replicated a previous report that the association between unethical behavior and ethical climate is stronger in organizations that do not have a code of ethics. Finally, a difference was observed in the ethical climates for organizations with a code of ethics and organizations without a code of ethics. (shrink)

Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (...) (3) what factors affect their sensitivity threshold and their perceptions of the importance of the issues?Most of the prior research in accounting ethics presents subjects with scenarios that contain an obvious ethical issue, and subjects realize that they are participating in an ethics study. In the present study, the ethical problems are integrated into general accounting situations in order to discover the sensitivity of accounting professionals to them. This study defines ethical sensitivity as the ability to interpret a given situation and to realize that a moral problem exists. (shrink)

A growth in consumer and media ethical consciousness has resulted in the need for organizations to ensure that members understand, share and project an approved and unified set of ethics. Thus understanding which variables are related to sharing and variation of ethical reasoning and moral intent, and the relative strength of these variables is critical. While past research has examined individual (attitudes, values, etc.), social (peers, significant others, etc.) and organizational (codes of conduct, senior management, etc.) variables, it has focused (...) on their influence on the individual – and not on their role in relation to patterns of group sharing and variation in an organization. Introduced as a new methodology to study ethics, microcultural analysis stipulates that to explain patterns of sharing and variation, one must understand how individual, social and organizational variables influence sharing and variation. Key hypotheses predict that managers who share in individual, social or organizational determinants will be more likely to share in ethical reasoning and moral intent. Qualitative and quantitative research supports the key hypotheses, finding social ties, personal moral intensity, Machiavellianism, locus of control and codes of ethics as significant determinants. Individuals who share in these determinants are more likely to share in ethical reasoning and moral intent. Additionally, regression analysis reveals social ties and personal moral intensity to be the strongest determinants. Based on these results, managerial recommendations focus on a holistic approach, manipulating these three determinants to cultivate a unified code of ethics within an organization. (shrink)

This paper presents an integrative, descriptive model of ethical decision making, with special attention given to issues of measurement. After building the model, hypotheses are developed from a portion of it. These hypotheses are tested in an exploratory analysis to determine if further research and testing of this model and the measurement instruments it employs are warranted.

Currently, an emphasis is being placed on the integration of ethical issues into the business curriculum. This paper investigates the viability of using student group interaction to induce an upward movement in the stages of moral development as advanced by Kohlberg. The results of a classroom experiment using graduate business law students suggest that formulating groups that mix stages of moral development can provide a robust environment for upward movement. In addition, the results suggest strategies for formulating effective groups, based (...) upon entry levels as measured by the Defining Issues Test. (shrink)

This paper presents the results of five years of research involving three studies. The first two studies investigated the impact of the value honesty/integrity on the ethical decision choice an individual makes, as moderated by the individual personality traits of self-monitoring and private self-consciousness. The third study, which is the focus of this paper, expanded the two earlier studies by varying the level of moral intensity and including the influence of demographical factors and other workplace values: achievement, fairness, and concern (...) for others on the ethical decision process. These studies were designed using a laboratory format and a decision exercise that attempted to establish realistic business conflict situations through decision scenarios. Support is presented for the influence of gender and achievement on ethical choice. Recommendations for the future direction of this stream of research are given. (shrink)

Interest in subjective values and decision responses are investigated empirically, including statistically testing the predictive relationships between subjective values, other independent variables such as level and area of executive responsibility, and decision responses.

A study of 513 executives researched decisions involving ethics, relationships and results. Analyzing personal values, organization role and level, career stage, gender and sex role with decisions in ten scenarios produced conclusions about both the role of gender, subjective values, and the other study variables and about situational relativity, gender stereotypes, career stages, and future research opportunities.

Questionnaire data obtained from 97 supervisory and nonsupervisory employees representing the Production, Production Services, Marketing, and Administration departments of an Israeli metal production plant were used to test the relationship between selected personal and organizational attributes and work related misbehavior. Following Vardi and Wiener''s (1996) framework, Organizational Misbehavior (OMB) was defined as intentional acts that violate formal core organizational rules. We found that there was a significant negative relationship between Organizational Climate and OMB, and between the Organizational Climate dimensions (Warmth (...) and Support, and Reward), and OMB. Also, the activities of misbehavior reported by both managers and employees were negatively related to the Rules, Instrumental and Caring dimensions of Ethical Climates as defined by Victor and Cullen (1988). (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)

Jones (1991) has proposed an issue-contingent model of ethical decision making by individuals in organizations. The distinguishing feature of the issue was identified as its moral intensity, which determines the moral imperative in the situation. In this study, we adapted three scenarios from the literature in order to examine the issue-contingent model. Findings, based on a student sample, suggest that (1) the perceived and actual dimensions of moral intensity often differed; (2) perceived moral intensity variables, in the aggregate, significantly affected (...) an individual''s moral judgments; and (3) some dimensions of moral intensity (namely, perceived social consensus and perceived magnitude of consequences) mattered more than others. (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)

Within the theoretical framework of the moral intensity model of ethical decision making (Jones, 1991), two studies ascertained the contention that ethicality judgements are contingent upon the perceived intensity of the moral issue. In addition, Study 1 extended the validity of the moral intensity notion to whistle-blowing behaviour; Study 2 addressed the effect of the individual difference variable, need-for-cognition, on differential utilization of intensity dimensions in the ethical decision process. A scenario approach was used in both studies. Results have provided (...) convergent support for the issue-contingency nature of ethical decisions. Study 1 also showed that felt empathy for potential victims predicted the likelihood of whistle-blowing behaviour, and that the perceived overall ethicality of a wrongdoing predicted felt empathy when potential victims are psychologically and physically close. Results of Study 2 further suggested a greater utilization of issue-relevant information by high need-for-cognition individuals in ethical decision making. (shrink)

This exploratory study of ethical decision making by individuals in organizations found moral intensity, as defined by Jones (1991), to significantly influence ethical decision making intentions of managers. Moral intensity explained 37% and 53% of the variance in ethical decision making in two decision-making scenarios. In part, the results of this research support our theoretical understanding of ethical/unethical decision-making and serve as a foundation for future research.

Telephone survey of 293 TV viewers in Minneapolis-St. Paul investigated how viewers evaluate ethical issues and problematic content in TV news and entertainment programs, and attitudes toward methods of controlling TV content. In rating eight hypothetical news and entertainment scenarios, viewers appeared more willing to accept ethical breaches in entertainment than in news programs. In evaluating the severity of general problems in TV programming, most viewers considered violence, adult themes, and a lack of family values to be big problems. Different (...) methods of controlling potentially problematic content were evaluated, with viewers overwhelmingly endorsing a system of ratings or warnings, as well as restricting content to certain times or channels. Governmental regulation as a form of controlling TV content was strongly rejected. This article demonstrates the usefulness and appropriateness of empirical research in involving the audience in an active role in the study of media ethics. (shrink)

~Et h i c a l sensitivity is investigated in an illustrative analysis of two female television nezos viewers. Transcripts of structured, in-depth interviews were analyzed according to four critical content dimensions of ethical sensitivity reflecting interviewees' mentions of story characteristics, ethical issues, consequences, and stakeholders. Cognitive maps illustrate the reasoning processes ofthe two viewers, one with relatively high and the other with relatively low ethical sensitivity. This study provides a detailed description of a new application of a research procedure, (...) and gives detailed examples of how subdimensions of ethical sensitivity interact and relate to a person's reasoning processes. The study is a pilot demonstration of a promising methodology and a precursor to more investigations on more viewers, more types of content, and more media. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive (...) markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described. (shrink)

Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...) Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. (shrink)

While there is considerable interest in the topic of business ethics, much of the research moves towards measuring components with a view to predicting ethical behaviour. To date there has not been a satisfactory definition of business ethics, nor has there been any real attempt to understand the components of a situation that may influence an individual's assessment of that situation as ethical or otherwise. Using Jones's (1991) construct of moral intensity as a basis for investigation, this paper presents some (...) exploratory analysis on the context within which ethical decisions are assessed. The findings reveal that individuals differ in their assessments of the same situation and often use a number of complex reasons to explain whether a situation poses an ethical problem for them. These findings are discussed within a framework of measurement issues and future directions for research. (shrink)

In this article, we explore ethical perceptions of three product packaging issues as viewed by packaging professionals, brand managers, and ethically-interested consumers. We examine, differences between business practitioners and consumers with respect to ethical sensitivity, perceived consequences of business practices, and perceived industry norms. Additionally, we explore the prevalence of two types of values, pragmatic and moral, to determine if the use of these value-types differs among the three groups. We find that business practitioners exhibit less ethical sensitivity. Businesspeople also (...) feel that the likelihood and severity of negative consequences resulting from a packaging practice is lower than do ethically-interested consumers. Finally, business practitioners do not differ from consumers with respect to moral values. (shrink)