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  1. Jonathan Lowell (2012). Managers and Moral Dissonance: Self Justification as a Big Threat to Ethical Management? [REVIEW] Journal of Business Ethics 105 (1):17-25.
    This article discusses the implications of moral dissonance for managers, and how dissonance induced self justification can create an amplifying feedback loop and downward spiral of immoral behaviour. After addressing the nature of moral dissonance, including the difference between moral and hedonistic dissonance, the writer then focuses on dissonance reduction strategies available to managers such as rationalization, self affirmation, self justification, etc. It is noted that there is a considerable literature which views the organization as a potentially corrupting institution and (...)
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  2. Kirsten Martin & Bidhan Parmar (2012). Assumptions in Decision Making Scholarship: Implications for Business Ethics Research. [REVIEW] Journal of Business Ethics 105 (3):289-306.
    While decision making scholarship in management has specifically addressed the objectivist assumptions within the rational choice model, a similar move within business ethics has only begun to occur. Business ethics scholarship remains primarily based on rational choice assumptions. In this article, we examine the managerial decision making literature in order to illustrate equivocality within the rational choice model. We identify four key assumptions in the decision making literature and illustrate how these assumptions affect decision making theory, research, and practice within (...)
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  3. Juan Carlos Molero & Francesc Pujol (2012). Walking Inside the Potential Tax Evader's Mind: Tax Morale Does Matter. [REVIEW] Journal of Business Ethics 105 (2):151-162.
    We conduct an empirical study on the determinants of the psychological costs of tax evasion, also known as tax morale. As a preliminary step, we build a model of tax evasion including non-monetary considerations, show the relationship between tax compliance and tax morale. In the empirical analysis of tax morale we find, using a binomial logit model, that the justification of tax evasion can be explained by the presence of grievance in absolute terms (those who feel that taxes are too (...)
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  4. Kathryn Pavlovich & Keiko Krahnke (2012). Empathy, Connectedness and Organisation. Journal of Business Ethics 105 (1):131-137.
    In this paper, we conceptually explore the role of empathy as a connectedness organising mechanism. We expand ideas underlying positive organisational scholarship and examine leading-edge studies from neuroscience and quantum physics that give support to our claims. The perspective we propose has profound implications regarding how we organise and how we manage. First, we argue that empathy enhances connectedness through the unconscious sharing of neuro-pathways that dissolves the barriers between self and other. This sharing encourages the integration of affective and (...)
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  5. Scott J. Reynolds, Bradley P. Owens & Alex L. Rubenstein (2012). Moral Stress: Considering the Nature and Effects of Managerial Moral Uncertainty. [REVIEW] Journal of Business Ethics 106 (4):491-502.
    To better illuminate aspects of stress that are relevant to the moral domain, we present a definition and theoretical model of “moral stress.” Our definition posits that moral stress is a psychological state born of an individual’s uncertainty about his or her ability to fulfill relevant moral obligations. This definition assumes a self-and-others relational basis for moral stress. Accordingly, our model draws from a theory of the self (identity theory) and a theory of others (stakeholder theory) to suggest that this (...)
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  6. Gregory W. Stevens, Jacqueline K. Deuling & Achilles A. Armenakis (2012). Successful Psychopaths: Are They Unethical Decision-Makers and Why? Journal of Business Ethics 105 (2):139-149.
    Successful psychopaths, defined as individuals in the general population who nevertheless possess some degree of psychopathic traits, are receiving increasing amounts of empirical attention. To date, little is known about such individuals, specifically with regard to how they respond to ethical dilemmas in business contexts. This study investigated this relationship, proposing a mediated model in which the positive relationship between psychopathy and unethical decision-making is explained through the process of moral disengagement, defined as a cognitive orientation that facilitates unethical choice. (...)
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  7. Yavuz Fahir Zulfikar (2012). Do Muslims Believe More in Protestant Work Ethic Than Christians? Comparison of People with Different Religious Background Living in the US. Journal of Business Ethics 105 (4):489-502.
    This study examines the work ethic characteristics of Protestant, Catholic, and Muslim people who are living in the US. People originally from Turkey were targeted under the Muslim group. Since a significant number of people selected “none” as their religious affiliation in the survey, this group has also been included in the final analysis. Eight hundred and three people (313 Protestants, 180 “none”, 96 Muslims, 86 Catholics, and 128 other) participated in this questionnaire study. The analyses revealed that Muslim Turks (...)
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