Abstract:This paper outlines three conceptions of the relationship between normative and empirical business ethics, views we refer to asparallel, symbiotic, andintegrative. Parallelism rejects efforts to link normative and empirical inquiry, for both conceptual and practical reasons. The symbiotic position supports a practical relationship in which normative and/or empirical business ethics rely on each other for guidance in setting agenda or in applying the results of their conceptually and methodologically distinct inquiries. Theoretical integration countenances a deeper merging ofprima faciedistinct forms of (...) inquiry, involving alterations or combinations of theory, metatheoretical assumptions, and methodology. This paper explicates these positions, summarizes arguments for and against each, and considers their implications for the future of business ethics research. (shrink)

In this article, the co-editors of the Leadership and Ethics: Quantitative Analysis section of the journal outline some of the key issues about conducting quantitative research at the intersection of business, ethics, and leadership. They offer guidance for authors by explaining the types of papers that are often rejected and how to avoid some common pitfalls that lead to rejection. They also offer some ideas for future research by drawing upon the opinions of four noted experts in the field to (...) consider the types of research questions we should be asking, the types of theory we should be building, the types of models we should be testing, and the types of methods we should be using. (shrink)

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational legitimacy. Yuthas et al. (J Bus Ethics 41:141–157, 2002) challenged such a view, showing that firms reporting earnings surprises engage in ethical discourse with shareholders. We adopt the methodology of Yuthas et al. (J Bus Ethics 41:141–157, 2002) to (...) explore the association between firm performance and the rhetorical features of CEO letters in a large sample of Fortune 500 firms in the wake of the global economic crisis. In contrast to most prior research, we find that optimistic tone is congruent with both past and future performance. We conclude that under tough macroeconomic conditions, incentives to distort public information strategically are low. Rather, firms tend to engage in communicative action aimed at dialoguing with shareholders through sincere disclosure. However, in our conclusions, we warn about the impact of accounting and rhetorical manipulation on the congruence between optimistic tone and financial performance. (shrink)

Drawing on social exchange theory, the present study seeks to understand how ethical leaders channel followers’ responses to positive treatment from the organization into a dutiful mindset, resulting in in-role and extra-role performance. Specifically, it examines the influence of perceived organizational support on both followers’ job performance and organizational citizenship behaviors, and the mediating effects of duty orientation on such relationships. In addition, it examines whether the mediated effects are contingent on the ethical leadership exhibited by the team leader. Based (...) on multi-source, multi-level data obtained from 233 employees in 60 teams from the Chinese public sector, we found that ethical leadership moderated the mediated relationship between perceived organizational support and follower work behaviors through duty orientation, such that this relationship was stronger in the presence of higher ethical leadership. (shrink)

In this study, I examined what channels of socialization influence the moral behavior of cadets. We conducted a regression analysis of the effects of parents' attitudes to moral education, the standard and potential curriculum of schools, peer groups, and communication media on individual ethics and discipline using 399 sample participants. The participants were recruited through a questionnaire survey on cadets from academy of military, naval, and air force, and four-year based students from R.O.C. National Defense University. The analysis results showed (...) that the cultivation of morality among cadets was directly influenced by the school's potential curriculum (i.e., intern cadres and officers in company) and their parents' attitudes to moral education during early childhood. The results also indicated that the influence of teaching by example was more significant than that of teaching by precept. (shrink)

We sought to expand on the concept of the moral self to include not just the duty to develop the moral self but the moral duty to develop the self in both moral and non-moral ways. To do this, we focused on how leaders can promote a climate in which individuals feel a sense of duty to develop themselves for the betterment of the team and organization. In our theoretical model, duty orientation plays a key role in determining whether followers (...) will seek performance feedback to develop their work selves. We hypothesized that followers with ethical leaders would experience a greater sense of duty to improve themselves and would therefore be more likely to seek and less likely to avoid leader feedback. Drawing on social learning theory, we hypothesized that duty orientation would mediate the relationship between ethical leadership and feedback-seeking/feedback-avoiding behavior, expert power would moderate the relationship between ethical leadership and duty orientation such that duty orientation would be higher when followers perceived their leader to be both highly ethical and competent, and expert power would moderate the indirect effect of ethical leadership on feedback-seeking/feedback-avoiding behavior through duty orientation. We tested our hypotheses using a sample of 249 followers across two waves of data collection. Results suggest that ethical leadership and leader competence interact to drive followers’ duty orientation, thereby reducing followers’ feedback-avoiding behaviors. Further, ethical leadership had a direct positive relationship with followers’ feedback-seeking behaviors. (shrink)

Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfea­sance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such mana­gerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

Abstract This paper addresses the teaching of mandatory ethics courses in a military context, with particular reference to the Service Academies of the United States Armed Forces. In seeking to optimize the core ethics course's potential to develop Midshipmen and Cadets' moral reasoning skills I suggest a model that employs case-based scenarios, woven together into a metanarrative, in place of the traditional historical case study and in a manner that gives students deliberate, guided practice in ethical decision-making. The described model (...) also commends a resource- and pedagogy-driven partnership between civilian philosophers/ethicists and senior military officers in teaching the course. Also proposed is the deliberate use of a simple but formal method of applying the central ethical theories usually taught in such courses, what I call ?ethical triangulation?. The employment of Computer Aided Argument Mapping is also recommended. (shrink)

ABSTRACT:Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfeasance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such managerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

The objective of the present study is to compare the effect of three moral education models: the bag-of-virtues, value-clarification, and virtue-ethics models. Students from military colleges in Taiwan were used as research samples, and a questionnaire survey with counterbalanced designs was conducted. The research results indicate that the value-clarification model exhibited lower educational effectiveness than the other two models did, but the virtue-ethics model increased student moral behavior, and the bag-of-virtues model facilitated the construction of student moral values. Additionally, the (...) students rated the bag-of-virtues model as the most educationally effective among the three models. (shrink)