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.

Research on moral judgment has been dominated by rationalist models, in which moral judgment is thought to be caused by moral reasoning. The author gives 4 reasons for considering the hypothesis that moral reasoning does not cause moral judgment; rather, moral reasoning is usually a post hoc construction, generated after a judgment has been reached. The social intuitionist model is presented as an alternative to rationalist models. The model is a social model in that it deemphasizes the private reasoning done (...) by individuals and emphasizes instead the importance of social and cultural influences. The model is an intuitionist model in that it states that moral judgment is generally the result of quick, automatic evaluations (intuitions). The model is more consistent than rationalist models with recent findings in social, cultural, evolutionary, and biological psychology, as well as in anthropology and primatology. (shrink)

This paper presents an adaptation of Lawrence Kohlberg's Moral Judgment Interview and Standard Issue Scoring method. The adaptation emphasizes four points: (1) a mixture of less familiar and more familiar moral dilemmas, (2) followup questions which probe managers' moral reasoning by focusing upon key organizational values, (3) the flexibility of utilizing either an oral or written interview method, and (4) a simpler, yet reliable, system for scoring the managers' responses and identifying their stage of moral reasoning. An empirical investigation found (...) that each adaptation could enhance the assessment of managers' moral reasoning. (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)

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)

There has been much controversy concerning the benefits of the certification (professionalization) of financial planners and the merits of various compensation systems; this study examined the controversy insofar as it concerned ethical orientation rather than competence issues. The study was delimited to financial planners practicing in the United States of America. It was found that Certified Financial Planner (CFP) designees manifested higher ethical orientation scores than non-designees. Fee-based planners manifested no significantly different ethical orientation scores as compared to their counterparts. (...) Lower ethical orientation scores were noted among planners whose career tenure exceeded 10 years. (shrink)

Rotter’s theory of internal-external locus of control evolved from Carl Jung’s work. In Psychological Types (1923), Jung defined two opposing tendencies in personality introversion and extroversion. While both tendencies are present in all individuals, one tends to dominate the other. The internal–external control construct was conceived as a generalized expectancy to perceive reinforcement either as contingent upon one’s own behaviors (internal control) or as the result of forces beyond one’s control, such as chance, fate, or powerful others (external control) (Lefcourt, (...) 1981, p. 15). Locus of control refers to those causes to which individuals attribute their successes and failures. Individuals are responsive to some external motivators (e.g. better jobs, promotions, higher salaries), but the more powerful are internal pressures (the desire for increased job satisfaction, self-esteem, and quality of life). Research indicates that an individual’s internal–external locus of control impacts their ethical behavior in an organization. Rotter’s I–E Scale (1966, Psychological Monographics 80(1), 1–28), a 29 item forced choice instrument, is the most widely used instrument to measure the degree of internality versus externality. Each respondent’s score for this scale had a potential range from 0 to 23. As there are six filler items used to mask the intent of the questionnaire a score of 23 being extremely external in nature and a score of zero being extremely internal in nature. The I Scale (Internal Scale) measures the extent to which people believe that they have control over their own lives; the E Scale (External Scale) measures the extent to which people believe that they do not have control over their own lives. This study utilized the I–E Scale. Jones (Unpublished Doctoral Dissertation) and Deflumeri (Unpublished Doctoral Dissertation) investigated the likelihood of an individual to engage in unethical behavior in an organization. This research suggests that when employees perceive that locus of control resides internally they themselves decide what is appropriate behavior, but with an external locus of control, employees will look at others to decide appropriate behavior. The researcher in this study investigated the relationship between managers’ locus of control and their moral reasoning. (shrink)

An empirical investigation was conducted to determine whether management information systems (MIS) majors, on average, exhibit ethical decision-making processes that differ from students in other functional business areas. The research also examined whether the existence of a computer-based information system in an ethical dilemma influences ethical desision-making processes. Although student subjects were used, the research instrument has been highly correlated with educational levels attained by adult subjects in similar studies. Thus, we feel that our results have a high likelihood of (...) generalization to the MIS professional community. The results indicate that MIS majors exhibit more socially-oriented ethical decision-making processes than non-MIS majors measured by the Defining Issues Test. The results also indicate that the existence of a computer-based information system in an ethical dilemma may influence ethical decision-making processes. The study makes no statement regarding MIS majors making more (or less) ethical decisions. The business ethics literature is reviewed, details of the study are presented, implications for management are considered, and directions for future research are suggested. (shrink)

I assessed change in students’ moral reasoning following five 75-min classes on business ethics and two assignments utilizing a novel pedagogical approach designed to foster ethical reasoning skills. To minimize threats to validity present in previous studies, an untreated control group design with pre- and post-training measures was used. Training (n = 114) and control (n = 76) groups comprised freshmen business majors who completed the Defining Issues Test before and after the training. Results showed that, controlling for pre-training levels (...) of moral reasoning, students in the training group demonstrated higher levels of post-training principled moral judgment than students in the control group. (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.

Numerous researchers have investigated accounting students’ levels of moral reasoning, ethical choice and judgment employing the Defining Issues Test and using its P score as an indicator of moral reasoning. Not surprisingly, a number of DIT studies report conflicting results. Moreover, despite widespread use of the DIT, there is concern that it may not adequately measure all facets of ethical judgment :1–26, 2010). Thus, we endeavor to provide insight not only into the contradictory results but also about the applicability of (...) the DIT for studying accounting students. To do so, we collect published and unpublished DIT studies employing accounting students as subjects and use meta-analysis to aggregate findings across these studies to quantify their results, examining commonly employed variables. We show significant relationships between P scores and some variables but not others. Further, our findings demonstrate that the DIT provides added insights when exploring questions of ethical choice, and ethics instruction, particularly when the instruction is embedded in an accounting course. Finally, we find that the level of DIT P scores reported in the studies relates to whether the study was published. We discuss the implications of our findings for future research. (shrink)

This response to Dobson and White’s call for a feminine firm argues that such a concept is based on amisinterpretation of Gilligan’s research. Moreover, virtue ethics and feminine ethics do not share a common approach to nurturing relationships or the moral orientation of care. Acknowledging the worthwhile goals of Dobson and White’s endeavor, the feminist firm is presented as offering greater potential to achieve these goals.

When a person engages in a "game," that person may reason and behave in a manner that is inconsistent with non-game-situation moral reasoning. In this study we measured moral reasoning with the Defining Issues Test (DIT). We then engaged the students in a competitive game and collected accounts of their "reasoning" by having them explain their decisions with a forced choice inventory. The results indicate that there were significant inconsistencies in moral reasoning between non-game and game situations. The implications of (...) this for business ethics are discussed. (shrink)

The need to maintain the public trust in the integrity of the accounting profession has led to increased interest in research that examines the moral reasoning abilities (MRA) of Certified Public Accountants (CPAs). This study examines the MRA of CPAs practicing in small firms or as sole practitioners and the factors that affect MRA throughout their working careers.The results indicate that small-firm accounting practitioners exhibit lower MRA than expected for professionals and that age, gender and socio-political beliefs affect the moral (...) reasoning abilities of small-firm practitioners. We also find that completion of an ethics course in college has a positive impact on MRA. Also, the survey respondents indicate overwhelming support for including ethics courses within the business curriculum. Finally, the fact that those accountants with the lowest MRA are the least supportive of ethical training may indicate the need for mandatory, rather than optional, training in ethics both in university and Continuing Professional Education courses. (shrink)

This paper compares and contrasts two distinct techniques for measuring moral judgment: The Moral Judgment Interview and the Defining Issues Test. The theoretical foundations, accompanying advantages and limitations, as well as appropriate usage of these methodologies are discussed. Adaptation and use of the instruments for business ethics research is given special attention.

This study provides evidence regarding the level of ethical cognition of business students at the entry to college as compared to a national norm. It also provides comparative evidence on the effects of group versus individual ethical cognition upon completion of a business ethics course. The Principled Score (P-score) from the Defining Issues Test (DIT) was used to measure the ethical cognition of a total sample of 301 business students (273 entering students plus 28 students in a business ethics course). (...) The results indicate that (1) business students are not significantly different from the national norms at entry to college and (2) group reasoning helps male students improve their P-scores significantly in the business ethics course at a loss of P-score (albeit not statistically significant) for female students. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)

Values theory posits that individuals have values and they are formed by upbringing and life’s experiences and influence an individuals’ cognitive processes, decisions, and behavior. Emerging onto the business scene is a new population group, the Millennials. This research seeks to explore Millennials’ values from the viewpoint of their personal value orientation. Managerial PVO from the 1980s and 2010s are used as comparative populations. The Millennials’ PVO is generally consistent with managerial PVO from past research. They tend toward a Personal, (...) rather than Social, and Competence, rather than Moral, value orientation. Yet, some subtle differences emerged. Millennials are more self-focused and less other-focused than managers from the 1980s or 2010s. They emphasize competency skills more than today’s managers but less than the managers of the 1980s and place more worth on moral values than managers of the 1980s but less than today’s managers. (shrink)

This paper concerns the influence of gender on a firm’s moral and economic performance. It supports Thomas White’s intimation of a male gender bias in the value system underlying extant business theory. We suggest that this gender bias may be corrected by drawing on the concept of substantive rationality inherent in virtue-ethics theory. This feminine-oriented relationship-based value system complements the essential nature of the firm as a nexus of relationships between stakeholders. Not only is this feminine firm morally desirable, but (...) it is also economically more efficient in that trust becomes a more feasible implicit contractual enforcement mechanism. In an organizational context, therefore, from both a moral and an economic perspective, long established economic man is dominated by nascent economic woman. (shrink)

A questionnaire on business ethics was administered to business professionals and to upper-class business ethics students. On eight of the seventeen situations involving ethical dilemmas in business, students were significantly more willing to engage in questionable behavior than were their professional counterparts. Apparently, many students were willing to do whatever was necessary to further their own interests, with little or no regard for fundamental moral principles. Many students and professionals functioned within Lawrence Kohlberg's stage four of moral reasoning, the law (...) and order stage. Individualism and egoism remain strong patterns in the moral reasoning of many professionals, but they influence moral reasoning patterns among students to a much greater degree. (shrink)

Individuals who disagree that organizational interests legitimately supersede those of the wider society may experience conflict between their personal standards of ethics and those demanded by an employing organization, a conflict that is well documented. An additional question is whether or not individuals capable of complex moral reasoning experience greater conflict than those reasoning at a less developed level. This question was first positioned in a theoretical framework and then investigated using 115 survey responses from a student sample. Correlational analysis (...) and hierarchical regression indicated that individuals scoring high on the Defining Issues Test measure of Kohlberg's stages of moral development experienced significantly greater workplace ethical conflict than low scorers. The finding that complex moral reasoners perceive greater conflict between their personal standards and typical organizational demands raises the issue of what reasoning orientation is rewarded in organizations. Individuals capable of complex moral reasoning may be likely to leave traditional organizations due to high conflict but more ethically friendly organizations for complex reasoners seem unlikely unless these people occupy influential positions. (shrink)

The construct of Cognitive Moral Development (CMD) has drawn much attention in the study of business ethics for over two decades. The Defining Issues Test (DIT) has made a significant contribution to the literature as an easy-to-administer CMD instrument, and the Moral Judgment Test (MJT), an alternative scale, has also been used widely especially in Europe. The two scales differ in their approaches to measuring CMD, focusing on stage preference (DIT) and stage consistency (MJT), yet empirical comparisons have been scarce. (...) The present research empirically compares the two scales in terms of their correspondence with ethical ideology as a reference scale, and it demonstrates a clear distinction between the DIT and the MJT. Although they both aim to measure CMD, their dissimilar approaches lead to distinctly different implications. (shrink)

Current research in moral development suggests that there are two distinct modes of moral reasoning, one based on a morality of justice, the other based on a morality of care. The research presented here examines the kinds of moral reasoning used by managers in work-related conflicts. Twenty men and twenty women were randomly selected from the population of first level managers in a Fortune 100 industrial corporation. In open-ended interviews each participant was asked to describe a situation of moral conflict (...) in her or his work life. The results indicated a clearly preferred mode of moral reasoning among the participants who described moral conflicts. Nearly all of these predominated with a justice orientation. These findings suggest that a correlation between gender and preferred mode may be context specific. (shrink)

The introduction and validation of a new instrument, The Moral Reasoning Inventory, designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting is the subject of this article. The instrument consists of two moral dilemma scenarios with eight MR statements. Two measurement scales were used for analyzing patterns of individual responses: the strength of belief in the reasons and the importance of those reasons for resolving the dilemma. Managers enrolled in a part-time (...) MBA program were administered the new instrument. Data analysis clearly supported the effectiveness of the instrument to differentiate patterns of consistency in MR within decision groups. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)

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.

In this study, researchers examined the assumption that senior-level undergraduate students from private colleges universities possess higher levels of moral and ethical development than students from public institutions. In addition, the researchers sought to determine (a) if there was a relationship between narcissistic personality traits and the level of moral reasoning, and (b) there was a difference in the level of narcissistic personality tendencies of business students from private vs. public institutions based on demographic and textual variables. A cluster sampling (...) approach was used in the sample selection. The sample was limited to students majoring in general business at seven public and six private universities in North Dakota and Minnesota. A total of 269 subjects participated in the research project: 145 at private institutions and 124 at public institutions. The Defining Issues Test version 2 (DIT-2) and the Narcissistic Personality Inventory (NPI) were used to collect data at seven public and six private institutions. Students from public and private universities scored similarly on the DIT-2. A significant difference between the NPI scores of the private college students and the public college students was found. No significant relationship was found between the NPI score and level of moral reasoning. Business educators should be concerned that an increase in the number of business ethics courses completed did not significantly impact students' moral reasoning or narcissistic traits. (shrink)

The Kohlberg Gilligan Controversy has received intermittent but inconclusive attention for many years, perhaps reflecting the difficulty of bridging the two positions. This article explores the published evidence for Gilligan's claims of gender difference, gender identity difference, and role of caring in people's ethics. It seems that the evidence for pronounced gender differences in ethical attitudes within business is weak, even if gender identity is used instead of physical gender. The main propositions of Care Theory and recent advances in its (...) thinking are discussed. Special focus emerges on the notion of Attachment which seems to be the Care Theory ingredient both most able to survive critical scrutiny and most promising for bridging the divide between the Kohlberg and Gilligan paradigms. The Social Bonding Model and other possible bridge building conceptual structures are introduced. Finally, Max Weber's division between ethics of conviction and ethics of responsibility provides an overarching perspective both of the gap still to be bridged and the need to keep trying to bridge it. (shrink)

Managers often face situations that challenge their ability to reason morally. Avariety of factors, including the issue itself and personal and organizational influences, may affect their responses. Using Kohlberg’s moral development theory and the Adapted Moral Judgment Interviewtechnique, we examine the influences of context, age, gender, type of work, and industry membership on 308 managers’ moral reasoning. No significant differences are found when considering age or gender. Differences are discovered when assessing the context of the dilemmas, managers’ type of work (...) (managerial vs. technical), and industry membership (manufacturing vs. service). Implications from our findings are discussed. (shrink)

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. (...) M. Smith : 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development. (shrink)

In this article, cluster analysis is used to explore the conflicting results reported when the Defining Issues Test is used to explain moral reasoning ability in business situations. Using a convenience sample, gender, age, work experience, and ethics training were examined to determine their impact on the level of moral reasoning ability as measured by the Defining Issues Test. Using the whole sample, a significant difference was found for average P scores reported for males and females, but no significant differences (...) were found based on age, work experience, and ethics training. However, the sample fell into distinct clusters that identified distinct male and female groupings. While females naturally fell into two distinct high- and low-moral reasoning ability clusters, male clusters were dominated more by work experience and ethics training. Clearly there are other factors mitigating the level of moral reasoning ability for males which require further exploration. The findings suggest that while the P score provides an initial point of comparison, the real benefit to the test is in exploring what is different for males and females in terms of training needs, and the impact of work experience on the moral reasoning ability, and most importantly, how to make ethics training enticing. Recommendations for future research are also discussed. (shrink)

The construct of cognitive moral development seemingly has powerful practical relevance in many areas of life. Nonetheless, moral reasoning seems of marginal relevance at best in the context of business ethics. Simply put, moral reasoning measurement indices are often only weakly related to many other apparently pertinent variables, and such findings cast doubt upon the construct validity of cognitive moral development. Many such unexpectedly weak relationships, however, may stem from two largely unrecognized methodological artifacts. The first artifact is an almost (...) total reliance on the P index of the Defining Issues Test (DIT) designed to assess moral development even when this index may be inappropriate in a particular context. A second artifact that seems particularly salient in the context of attitudes toward authority involves a not always appropriate reliance on samples that include respondents whose moral reasoning is uncoupled from their action choices. These artifacts may restrict the amount of variance explained in observed relationships, and thus constrain the potential for moral reasoning to understand and explain behavior and attitudes relevant in the context of business ethics. Researchers are urged to use DIT D scores (in addition to P scores) in specific situations, and to examine relationships among high DIT U scorers whose moral reasoning is tightly coupled with their action choices. The application of these guidelines may have profound implications for advancing our fundamental understanding of moral reasoning, and of increasing its relevance to business ethics. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

This research examines the association between attitudes on cheating and cognitive moral development. In this research, we use Rest's (1979a) Defining Issues Test, the Attitudes on Honesty Scale (Authors) and Academic Integrity Index (Authors); the last two are adaptations of the DIT. A total of 220 students from three universities participated in the study (66 psychology majors and 154 business majors). The data indicate that 66.4 percent of the students reported that they cheated in high school, college, or both high (...) school and college. Psychology majors scored higher than business majors on both the Defining Issues Test (Rest, 1979a) and the Attitudes on Honesty Scale (AHS, Authors). Using factor analysis, we found significant associations between students' ratings of the importance considerations present in the three cheating scenarios and their estimates of whether cheating would occur (i.e., the Academic Integrity Index). Finally, using logistic regression, we found that the scores on the Attitudes on Honesty Scale and Academic Integrity Index associate with the self-reported cheating behavior of college students. (shrink)