Moral reasoning as a determinant of organizational citizenship behaviors: A study in the public accounting profession [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 33 (3):233 - 244 (2001)
This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). Prior research in the public accounting profession has found higher levels of moral reasoning to be positively related to various types of ethical behavior. This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n = 107) support a positive and significant relationship between moral reasoning and two dimensions of OCB: interpersonal helping behaviors and sportsmanship behaviors. This study controls for previously identified determinants of OCB (e.g., procedural justice) and demographic variables (age, sex, tenure and social desirability). Results suggest that moral reasoning accounts for professional behaviors that are perceived as intrinsically good by the employee and economically beneficial by the employer.
|Keywords||accountants' organizational citizenship behaviors moral reasoning professional behaviors|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Monica M. Sharif & Terri A. Scandura (2013). Do Perceptions of Ethical Conduct Matter During Organizational Change? Ethical Leadership and Employee Involvement. Journal of Business Ethics:1-12.
David M. Wasieleski & James Weber (2009). Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application. Journal of Business Ethics 85 (1):187 - 199.
Jeffrey A. Roberts & David M. Wasieleski (2012). Moral Reasoning in Computer-Based Task Environments: Exploring the Interplay Between Cognitive and Technological Factors on Individuals' Propensity to Break Rules. [REVIEW] Journal of Business Ethics 110 (3):355-376.
Carmel Herington & Scott Weaven (2008). Improving Consistency for Dit Results Using Cluster Analysis. Journal of Business Ethics 80 (3):499 - 514.
Deanne N. Hartog & Frank D. Belschak (2012). Work Engagement and Machiavellianism in the Ethical Leadership Process. Journal of Business Ethics 107 (1):35-47.
Similar books and articles
Natalia M. Mintchik & Timothy A. Farmer (2009). Associations Between Epistemological Beliefs and Moral Reasoning: Evidence From Accounting. [REVIEW] Journal of Business Ethics 84 (2):259 - 275.
Dan S. Chiaburu & Audrey S. Lim (2008). Manager Trustworthiness or Interactional Justice? Predicting Organizational Citizenship Behaviors. Journal of Business Ethics 83 (3):453 - 467.
Nyan-Myau Lyau Chieh-Peng Lin, Wen-Yung Chen Yuan-Hui Tsai & Chou-Kang Chiu (forthcoming). Modeling Corporate Citizenship and its Relationship with Organizational Citizenship Behaviors. Journal of Business Ethics.
Stephen J. Conroy, Tisha L. N. Emerson & Frank Pons (2010). Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related? Journal of Business Ethics 91 (2):183-194.
J. Conroy Stephen, L. N. Emerson Tisha & Frank Pons (2010). Ethical Attitudes of Accounting Practitioners: Are Rank and Ethical Attitudes Related? Journal of Business Ethics 91 (2).
Gail Eynon, Nancy Thorley Hills & Kevin T. Stevens (1997). Factors That Influence the Moral Reasoning Abilities of Accountants: Implications for Universities and the Profession. [REVIEW] Journal of Business Ethics 16 (12-13):1297-1309.
Julie Rayner, Alan Lawton & Helen M. Williams (2012). Organizational Citizenship Behavior and the Public Service Ethos: Whither the Organization? [REVIEW] Journal of Business Ethics 106 (2):117-130.
Mohammad J. Abdolmohammadi & C. Richard Baker (2006). Accountants' Value Preferences and Moral Reasoning. Journal of Business Ethics 69 (1):11 - 25.
Alicia S. M. Leung (2008). Matching Ethical Work Climate to In-Role and Extra-Role Behaviors in a Collectivist Work Setting. Journal of Business Ethics 79 (1/2):43 - 55.
Arménio Rego, Neuza Ribeiro & Miguel P. Cunha (2010). Perceptions of Organizational Virtuousness and Happiness as Predictors of Organizational Citizenship Behaviors. Journal of Business Ethics 93 (2):215 - 235.
Added to index2009-01-28
Total downloads23 ( #116,841 of 1,699,568 )
Recent downloads (6 months)2 ( #269,935 of 1,699,568 )
How can I increase my downloads?