This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different (...) accounting settings. Implications for accounting ethics research and accounting practice are then discussed. (shrink)

Max Weber, German economist, historian, sociologist, methodologist, and political thinker, is of philosophical significance for his attempted reconciliation of historical relativism with the possibility of a causal social science; his notion of a verstehende sociology; his formulation, use and epistemic account of the concept of ‘ideal types’; his views on the rational irreconcilability of ultimate value choices, and particularly his formulation of the implications for ethical political action of the conflict between ethics of conviction and ethics of responsibility; (...) and his sociological account of the causes and uniqueness of the western rationalization of life. These topics are closely related: Weber argued that the explanatory interests of the historian and social scientist vary historically and that the objects of their interest were constituted in terms of cultural points of view, and that consequently their categories are ultimately rooted in evaluations, and hence subjective. But he also argued that social science cannot dispense with causality, and that once the categories were chosen, judgments of causality were objective. The explanatory interests of the sociologist, as he defined sociology, were in understanding intentional action causally, but in terms of categories that were culturally significant, such as ‘rational action’. Much of his influence flowed from his formulation of the cultural situation of the day, especially the idea that the fate of the time was to recognize that evaluations were inescapably subjective and that the world had no inherent ‘meaning’. The existential implications of this novel situation for politics and learning were strikingly formulated by him: science could not tell us how to live; politics was as a choice between warring Gods. Weber’s scholarly work and his politics served as a model for Karl Jaspers, and a subject of criticism and analysis for other philosophers, such as Karl Löwith, Max Scheler, and the Frankfurt School. (shrink)

Jones's (1991) issue-contingent model of ethical decision making posits that six dimensions of moral intensity influence decision markers' recognition of an issue as a moral problem and subsequent behavior. He notes that "organizational settings present special challenges to moral agents" (1991, p. 390) and that organizational factors affect "moral decision making and behavior at two points: establishing moral intent and engaging in moral behavior" (1991, p. 391). This model, however, minimizes both the impact of organizational setting (...) and organizational factors on these experiences of ethical issues. In this theory, context is modeled as affecting the moral intent and behavior of the actor rather than directly affecting the issue's moral intensity. Here we look specifically at the effect of context on the moral intensity of ethical issues through a phenomenological study. Our results indicate that in certain environments, context may be critical in affecting the moral intensity of ethical issues. Thus, researchers should consider it more fully when assessing these issues' moral intensity. (shrink)

While some of the great thinkers (Socrates, Kant) have argued for an absolutist view of ethical behavior, over the past 250 years the relativist view has become ascendant. Following the contingency framework of Ferrell and Gresham (1985) and the issue contingent model of Jones (1991), a model for ethical research is proposed. The key components include the moral agent/transgressor, the issue type and its intensity, and the nature of the victim. In addition, a statistical methodology, namely conjoint (...) analysis, is introduced to investigate the trade-offs inherent in relativistic inquiry. In two ethical scenarios, in each of which three factors were varied, conjoint analysis provided important insight. The individual transgressor factor of gender had minimal impact on observer responses to two scenarios of questionable ethicality. In contrast, both the dollar magnitude of the transgression and the organizational status of the transgressor (salesperson/manager/owner) did affect observer responses. (shrink)

This study aims to map out the relationships that make up green innovation initiatives in Brazilian industry. The sample comprised 100 managers at manufacturing companies, most of them operating in the business of farm machinery and equipment and steel structures. To develop this study, Medeiros et al. study, mapping critical factors that drive the success of green product innovation and the paradigm of complexity, was used as a reference study. Based on the results, it was possible to identify that (...) the operational dynamic of the factors and variables that affect market success do not happen in an isolated or fragmented way; they occur systematically with different contingencies and structured basic and intermediate skills in order to meet the expectations of consumers, laws, and environmental legislation. Initially, the technological expertise factor was noted as very important for sustaining green product innovation. Furthermore, since proactive leaders are an important factor for successfully developing environmentally sustainable products, it must be added to technological expertise as the foundation for developing green innovation. After defining the basis for green product innovation, the intermediary conditions necessary for using the available technology appropriately were mapped out. In this sense, variables such as “elimination of cultural barriers,” “capacity for critical reflective analysis,” and “experimentation” are also very important. In addition, some of the variables of the cross-functional collaboration and market knowledge factors were a part of the structure that organizations need to transform potential into developing green products, which is the basis for the third level of the model. The fourth level of the model has the “meeting consumer expectations” and “following law and legislation” factors, which make up the main goals for developing environmentally sustainable products according to a number of surveys that were conducted. (shrink)

This study aims to map out the relationships that make up green innovation initiatives in Brazilian industry. The sample comprised 100 managers at manufacturing companies, most of them operating in the business of farm machinery and equipment and steel structures. To develop this study, Medeiros et al. study, mapping critical factors that drive the success of green product innovation and the paradigm of complexity, was used as a reference study. Based on the results, it was possible to identify that (...) the operational dynamic of the factors and variables that affect market success do not happen in an isolated or fragmented way; they occur systematically with different contingencies and structured basic and intermediate skills in order to meet the expectations of consumers, laws, and environmental legislation. Initially, the technological expertise factor was noted as very important for sustaining green product innovation. Furthermore, since proactive leaders are an important factor for successfully developing environmentally sustainable products, it must be added to technological expertise as the foundation for developing green innovation. After defining the basis for green product innovation, the intermediary conditions necessary for using the available technology appropriately were mapped out. In this sense, variables such as “elimination of cultural barriers,” “capacity for critical reflective analysis,” and “experimentation” are also very important. In addition, some of the variables of the cross-functional collaboration and market knowledge factors were a part of the structure that organizations need to transform potential into developing green products, which is the basis for the third level of the model. The fourth level of the model has the “meeting consumer expectations” and “following law and legislation” factors, which make up the main goals for developing environmentally sustainable products according to a number of surveys that were conducted. (shrink)

In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest's 1986 model. Jones claimed that moral intensity, which is "the extent of issue-related moral imperative in a situation", consists of six characteristics: magnitude of consequences, social consensus, probability of effect, temporal immediacy, proximity, and concentration of effect. This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized (...) by a 12-item Perceived Moral Intensity Scale adapted from the work of Sing-hapakdi et al. [1996, Journal of Business Research, 36, 245-255] and Frey [2000, Journal of Business Ethics, 26, 181-195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC, PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones. (shrink)

A large body of the literature on sustainability indicators, assessments and reporting is currently available. However, sustainability performance measurement systems have an insubstantial presence in the literature. Invariably, a sustainability performance measurement system presents the potential for certain trade-offs or opportunity costs for organizations. Extant sustainability platforms and standards are largely silent about how to deal with trade-offs. Utilizing evidence from the literature, as well as contingency factors, this paper seeks to present a heuristic model for establishing trade-offs (...) in corporate sustainability performance measurement systems. Trade-offs in this area revolve around performance measurement, stakeholder management, competitive advantage, as well as the vertical and horizontal integration of the performance platform. This is particularly important for organizations seeking to establish, integrate or expand their environmental management systems into the area of sustainability. As yet, formalistic attempts to deal with trade-offs in sustainability performance measurement systems are infrequent and vague. (shrink)

We examine three business-related initiatives designed to achieve peace positive impacts in the Cape Town township of Langa. Each was seemingly straightforward in its purpose, logic, and implementation. However, their positive intent was frustrated and their impacts ultimately harmful to their articulated goals. Understanding why this is so can be difficult in violent, turbulent, and information-poor environments such as Langa, confounding progress even by actors with ethical intentions. To aid in sense making and to provide insight for more positive future (...) action, we develop from 125 interviews conducted for this study causal loop models for these initiatives within their conflict subsystems. These explain the perverse impacts of these initiatives by illuminating their (lack of) salience to key conflict factors, their (in)sufficiency to effect positive change in light of competing systems dynamics, and their (in)attentiveness to interdependencies with the intentions and actions of others. We thus contribute to understanding of the factors required to achieve positive social outcomes in more extreme contexts. More generally, we demonstrate the value of systems analysis both for scholarship related to business and peace and for reducing blind spots that can inhibit sound planning for ethical business action amidst complexity. (shrink)

A multifaceted, holistic approach to identifying potential predictors is needed to eradicate workplace bullying. The current study investigated the impact of an unfavourable organisational climate that plays a role in breeding workplace bullying. The present study also postulated that individual personality differences mediate between a caring climate and workplace bullying. Similarly, the interaction between workplace bullying and personality impacts PTSD. We also checked the role of workplace bullying as a mediator between a caring climate and PTSD. This research tested all (...) the proposed hypotheses, and the study was conducted in Pakistan. The data is analysed using the two-step partial least square structural equation modelling procedure. The first part assesses the measurement model, while in the second step, the structural model is evaluated. The results supported all the proposed hypotheses of this study. Type A behaviour moderated the caring climate—person-related bullying relationship, whereas it did not moderate the caring climate—work-related bullying in the suggested direction. Type A behaviour is moderated for both types of bullying and PTSD. Results also show significant indirect effects of a caring climate on PTSD through workplace bullying. This study will contribute theoretically to filling the literature gap on studies of climate-bullying and bullying-stress using contingency factors. (shrink)

The governance of nanotechnology seeks to limit its risks, without constraining opportunities. The literature on the effectiveness of approaches to governance has neglected approaches that impact directly on the behavior of a researcher. We analyze the effectiveness of legal regulations versus regulation via self-commitment. Then, we refine this model by analyzing competition and autonomy as key contingency factors. In the first step, qualitative interviews with nanotechnology researchers are conducted to reflect this model. In the second step, its (...) empirical relevance is tested using a survey of 90 nanotech researchers. The results indicate that legal regulations, as well as self-commitment to an informal CoC reduce the scope of behavior. Finally, that competition and autonomy affect the relative strength of these governance factors. (shrink)

To promote ethical and pro-environmental behavior, hypocrisy sometimes is made salient to individuals: i.e., they are made aware that their past behavior does not conform to expressed norms. The fact that this strategy may backfire and may even reduce the likelihood of individuals performing the desired action has been largely overlooked. This paper develops a theory of how hypocrisy stimulates two opposing heuristic processes: one that favors the former, positive outcome and one that renders hypocrisy non-effective. We test the (...) class='Hi'>model and reveal important boundary conditions using the finding of a comprehensive field experiment. Situational and individual factors determine which of the competing mechanisms is activated. The paper contributes a novel understanding to managers and scholars of how hypocrisy operates and illuminates the contingencies of when this strategy is beneficial. (shrink)

As the implementation of new approaches and procedures of medical ethics is as complex and resource-consuming as in other fields, strategies and activities must be carefully planned to use the available means and funds responsibly. Which facilitators and barriers influence the implementation of a medical ethics decision-making model in daily routine? Up to now, there has been little examination of these factors in this field. A medical ethics decision-making model called METAP was introduced on (...) three intensive care units and two geriatric wards. An evaluation study was performed from 7 months after deployment of the project until two and a half years. Quantitative and qualitative methods including a questionnaire, semi-structured face-to-face and group-interviews were used. Sixty-three participants from different professional groups took part in 33 face-to-face and 9 group interviews, and 122 questionnaires could be analysed. The facilitating factors most frequently mentioned were: acceptance and presence of the model, support given by the medical and nursing management, an existing or developing ethics culture, perception of a need for a medical ethics decision-making model, and engaged staff members. Lack of presence and acceptance, insufficient time resources and staff, poor inter-professional collaboration, absence of ethical competence, and not recognizing ethical problems were identified as inhibiting the implementation of the METAP model. However, the results of the questionnaire as well as of explicit inquiry showed that the respondents stated to have had enough time and staff available to use METAP if necessary. Facilitators and barriers of the implementation of a medical ethics decision-making model are quite similar to that of medical guidelines. The planning for implementing an ethics model or guideline can, therefore, benefit from the extensive literature and experience concerning the implementation of medical guidelines. Lack of time and staff can be overcome when people are convinced that the benefits justify the effort. (shrink)

The objective of the present research was two-fold: to provide a new definition of ethical competence, and to clarify the influence of empathy, personal values, and the five-factor model of personality on ethical competence. The present research provides a comprehensive overview about recent approaches and empirically explores the interconnections of these constructs. 366 German undergraduate students were examined in a cross-sectional study that investigated the relationship of empathy, personal values, and the five-factor model of personality with moral judgment (...) competence and counterproductive work behavior as indicators of moral judgment and behavior. We found self-transcendence values to be related to both, high levels of empathy and ethical competence, in contrast to self-enhancement values. Multiple mediation analysis revealed unique effects of empathy on ethical competence through values as mediators. Affective empathy transmitted its effect on ethical competence through benevolence, conformity, tradition, power, and hedonism. Most importantly, perspective taking lost its predictive power when investigated alongside affective empathy dimensions. These results converge to an important role of affective empathy, in particular empathic concern, with regard to personal values and ethical competence. Furthermore, the five-factor model of personality explained variance in measures of ethical competence. Our research suggests that organizational decision makers should consider the role of empathy, personal values, and the five-factor model in their human resource management in order to select employees with high ethical competence. (shrink)

Given that services differ from goods in terms of intangibility, heterogeneity, and inseparability, customers may evaluate green services differently from how they evaluate green goods. Previous research has investigated customers’ perceptions and purchase decisions regarding green products. However, limited attention has been paid to the impact of green practices on customer evaluations of the service experience as well as important contingencies that bear on this relationship. Drawing on stakeholder theory, our study examines the impact of green practices on customer evaluations (...) and further considers the influences of environmental- and firm-level contingencies. We test our model with a multi-source dataset in the Chinese hotel industry. The findings indicate that green practices improve customer evaluations of the service experience. This positive impact is, however, weaker in external environments characterized by high internet penetration and market complexity but is stronger for hotels with innovative services and for business hotels. Our findings provide novel insights into the environmental ethics and stakeholder management literatures by revealing the role of green practices in promoting positive service evaluations as well as the contingent influences of external environments and internal firm-level characteristics. (shrink)

This book highlights the unique need for philosophy among engineers, which stems from issues regarding their knowledge, role or being and influence. It discusses practice, context, ethics, models and failure as key aspects of engineering, and provides an easy but essential introduction to philosophy for engineers by presenting four key philosophers and linking them to these aspects: Karl Popper, Thomas Kuhn, Michael Polanyi and Martin Heidegger. Popper, Kuhn and Polanyi are philosophers of science who have challenged the view that (...) science is a ‘cool, detached’ discipline, since it also depends on human imagination, consensus and judgment plus artistry ; factors that are central to engineering. Heidegger critiqued technology on the one hand, but also stressed the importance of ‘doing’ over ‘knowing,’ thus ‘authenticating’ the highly pragmatic engineering profession. Science is the ‘core’ component of engineering, which is overlaid by a variety of heuristics. Practice-based knowledge can be formalized, with artificial intelligence offering a valuable tool for engineering, just as mathematics has done for science. The book also examines systems thinking in engineering. Featuring numerous diagrams, tables and examples throughout, the book is easily accessible to engineers. (shrink)

Contingent valuation of the environment has proven popular amongst environmental economists in recent years and has increased the role of monetary valuation in public policy. However, the underlying economic model of human psychology fails to explain why certain types of stated behaviour are observed. Thus, good scope exists for interdisciplinary research in the area of economics and psychology with regard to environmental valuation. A critical review is presented here of some recent research by social psychologists in the US (...) attempting to explain stated behaviour in contingent valuation. Attitudinal scales have been used to analyse the role of ecocentric, biocentric and altruistic motives for giving. However, the research is shown to draw some potentially misleading conclusions and be unrepresentative of contingent valuation. Two recent economic studies using contingent valuation are then reported and shown to have identified non-economic motives for WTP. The complexity of value formation and expression is found to go far beyond that generally accepted by economic models. Greater consideration of the role played by attitudes and ethical considerations then becomes relevant to the interpretation of results being used in standard cost-benefit analysis and environmental policy. (shrink)

It is a philosophical truism that we must think of others as moral agents, not merely as causal or statistical objects. But why? I argue that this follows from the best resolution of an antinomy between our experience of morality as necessarily binding on the will and our knowledge that all moral beliefs originate in contingent histories. We can address this antinomy only by understanding moral deliberation via interpersonal relationships, which simultaneously vindicate and constrains morality’s bind on the will. (...) This means that moral agency is fundamentally social. I model an attitude toward our causal nature on sociologist Erving Goffman’s concept of ‘civil inattention’; our social practice of agency requires that we give minimal attention to the contingent origins of moral judgments in ourselves and others. Understood this way, seeing ourselves as moral agents requires avoiding appeal to causal aetiology to settle substantive moral disagreement. (shrink)

When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism (...) dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity. (shrink)

Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action , theory of planned behavior and the extended model of the theory of planned behavior in predicting accounting students’ intentions to act unethically . Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent (...) variables significantly predicted students’ intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals. (shrink)

Despite the existence of a large number of models to explain the ethical decision-making process, rarely have the models been tested. This research validated the use of such models by showing that both issue-contingent variables and individual characteristics affect two commonly-proposed model components: i.e., moral judgment and moral intent. As proposed by Jones' (1991) ethical decision-making model and elaborated on by the author, the main effect of an issue-contingent variable, social consensus, and a closely-related variable, seriousness (...) of consequences, influenced both moral judgment and moral intent.Many ethical decision-making models also argue for the inclusion of individual characteristics in the decision-making process. This study proposed and found that the individual characteristics of rule orientation and denial of responsibility influenced moral judgment and moral intent, respectively. However, contrary to some models, interactions between issue-contingent variables and individual characteristics were insignificant relative to the main effects variables. The relationships found have implications for future model testing, as well as for practising managers. (shrink)

This article examines ethical implications from workplace romances that may subsequently turn into sexual harassment through the use of social media technologies, such as YouTube, Facebook, LinkedIn, Twitter, text messaging, IMing, and other forms of digital communication between office colleagues. We examine common ethical models such as Jones (Acad Manag Rev 16:366–395, 1991) issue-contingent decision-making model, Rest’s (Moral development: Advances in research and theory, 1986) Stages of Ethical Decision-Making model, and Pierce and Aguinis’s (J Org Behav 26(6):727–732,2005) (...) review of workplace romance versus sexual harassment issues. The article makes a contribution by developing a new communication ethics model that includes response positive and response negative contingencies to guide decision-making about inappropriate social media contacts that spillover into the workplace. In addition, we recommend that human resource personnel take a more active role in communicating appropriate ethical rules of conduct concerning the use of social media technologies inside and outside the office. (shrink)

Research ethics committees—animal ethics committees for animal-based research and institutional research boards for human subjects—have a key role in research governance, but there has been little study of the factors influencing their effectiveness. The objectives of this study were to examine how the effectiveness of a research ethics committee is influenced by committee composition and dynamics, recruitment of members, workload, participation level and member turnover. As a model, 28 members of AECs at four universities in (...) western Canada were interviewed. Committees were selected to represent variation in the number and type of protocols reviewed, and participants were selected to include different types of committee members. We found that a bias towards institutional or scientific interests may result from a preponderance of institutional and scientist members, an intimidating atmosphere for community members and other minority members, recruitment of community members who are affiliated with the institution and members joining for reasons other than to fulfil the committee mandate. Thoroughness of protocol review may be influenced by heavy workloads, type of review process and lack of full committee participation. These results, together with results from the literature on research ethics committees, suggested potential ways to improve the effectiveness of research ethics committees. (shrink)

Ethics research in Accounting has not proceeded beyond the descriptive level while, at the same time, ethics is a vital part of accounting decisions to the point where professional codes of etherics are necessary. A theoretical model is offered using cognitive and contingency (field) theories to gain insight into how ethical considerations enter into accounting decisions. Propositions are generated so that the use of ethics in accounting decisions can be predicted.

A model is developed which identifies and describes various factors which affect ethical and unethical behavior in organizations, including a decision-maker's social, government and legal, work, professional and personal environments. The effect of individual decision maker attributes on the decision process is also discussed. The model links these influences with ethical and unethical behavior via the mediating structure of the individual's decision-making process.

We develop and use an integrated individual-level model to explain the driving forces behind digital piracy practice in two nations. The proposed model combines the Norm Activation model and Unified Theory of Acceptance and Use of Technology models. This study also explores the effect of culture on intention to practice DP in two nations: US and India. A survey instrument was used to collect data from 231 US and 331 Indian participants. Use of the integrated model (...) proves to be a powerful and a viable approach to understanding DP across cultures. In each nation, all 10 path coefficients on the research model are statistically significant thereby establishing the fact that personal norm, together with other factors, influences INT to engage in DP, which in turn, may influence the actual practice. The results reveal a support for cross-cultural generalizability and applicability of the proposed model. Culture clearly plays a strong moderating role in two out of the three paths tested. The implications of the findings are discussed. (shrink)

Leadership which lacks ethical conduct can be dangerous, destructive, and even toxic. Ethical leadership, though well discussed in the literature, has been tested empirically as a construct in very few studies. An empirical investigation of ethical leadership in Singapore's construction industry is reported. It is found that ethical leadership is positively and significantly associated with transformational leadership, transformational culture of organization, contingent reward dimension of transactional leadership, leader effectiveness, employee willingness to put in extra effort, and employee satisfaction with (...) the leader. However, it is also found that ethical leadership bears no correlations with transactional leadership. Also, it is negatively correlated with laissez-faire leadership and transactional culture of the organization. The findings also reveal that ethical leadership plays a mediating role in the relationship between employee outcomes and organizational culture. Practical implications of these findings are discussed. Directions for future research are also suggested. (shrink)

We examine the link between the growing emphasis on corporate social responsibility at the organizational level and beliefs about social responsibility at work (SRW) expressed by individuals. Drawing from theories of professionalism and diffusion of innovations (including practices and beliefs), we advance hypotheses about beliefs of managers and non-managers in 11 countries at two time periods, and use a unique international data set to test our hypotheses. Our general prediction that managers would score higher than non-managers on a measure of (...) SRW was not supported. However, further analysis revealed a more complex relationship moderated by the contextual factors of time frame and country inequality level. We discuss implications and extensions for future research. (shrink)

We examine the link between the growing emphasis on corporate social responsibility at the organizational level and beliefs about social responsibility at work (SRW) expressed by individuals. Drawing from theories of professionalism and diffusion of innovations (including practices and beliefs), we advance hypotheses about beliefs of managers and non‐managers in 11 countries at two time periods, and use a unique international data set to test our hypotheses. Our general prediction that managers would score higher than non‐managers on a measure of (...) SRW was not supported. However, further analysis revealed a more complex relationship moderated by the contextual factors of time frame and country inequality level. We discuss implications and extensions for future research. (shrink)

Purpose To examine process factors that either facilitate or inhibit learning medical ethics during case-based learning. Methods A qualitative research approach using microanalysis of transcribed videotaped discussions of three consecutive small-group learning sessions on medical ethics teaching for three groups, each with 10 students. Results This research effort revealed 12 themes of learning strategies, divided into 6 coping and 6 evasive strategies. Cognitive-based strategies were found to relate to Kamin's model of critical thinking in medical education, (...) thereby supporting our distinction between the themes of coping and evasive strategies. The findings also showed that cognitive efforts as well as emotional strategies are involved in discussions of ethical dilemmas. Based on Kamin's model and the constructivist learning theory, an examination of the different themes within the two learning strategies—coping and evasive—revealed that these strategies may be understood as corresponding to process factors either facilitating or inhibiting MET in SGL, respectively. Conclusions Our classification offers a more nuanced observation, specifically geared to pinpointing the desired and less desired process factors in the learning involved in MET in the SGL environment. Two key advantages of this observation are: it brings to the forefront process factors that may inhibit and not merely facilitate MET in SGL and it acknowledges the existence of emotional and not just cognitive process factors. Further enhancement of MET in SGL may thus be achieved based on these observations. (shrink)

Little is known about how certain patient characteristics can affect the timing of an ethics consultation, which has been hypothesized to affect patient length of stay. This study assessed how specific patient characteristics affect the timing of an ethics consultation, namely, age (over 65 years), race, Medicaid status, the presence of a living will, the presence of a health care proxy, and the absence of decisional capacity. Moving beyond the typical case-series evaluation of an ethics consultation service, (...) this study used an innovative approach to model how predisposing, enabling, and need factors affect health behavior and subsequently affect health outcomes for patients who received an ethics consultation at a Catholic health care system in Oklahoma. (shrink)

Despite the importance of scientific integrity to the well-being of society, recent findings suggest that training and mentoring in the responsible conduct of research are not very reliable or effective inhibitors of research misbehavior. Understanding how and why individual scientists decide to behave in ways that conform to or violate norms and standards of research is essential to the development of more effective training programs and the creation of more supportive environments. Scholars in business management, psychology, and other disciplines have (...) identified many important factors that affect ethical behavior, including individual, contextual, and organizational factors. Surprisingly little research has been conducted to examine the role of these factors in either the development of ethical decision-making skills, or their applicability to ethical issues commonly encountered in research and other scholarly and professional activities. Interdisciplinary approaches combined with research and discipline relevant paradigms should greatly enhance understanding of the individual contextual and organizational factors involved in ethical and unethical research conduct. Such studies will inform and facilitate the development of more effective ethics education programs in the sciences and engineering professions. (shrink)

Individual and collective ethical stances regarding ethical consumption and related outcomes are usually seen as both a form of concern about extant market offerings and as opportunities to develop new offerings. In this sense, demand and supply are traditionally portrayed as interacting dialectically on the basis of extant business models. In general, this perspective implicitly assumes the juxtaposition of demand side ethical stances and supply side corporate initiatives. The Eataly story describes, however, a different approach to market transformation; in this (...) case a company and a social movement (Slow Food) have negotiated and collaborated prior to initiating a new business model. This collaboration process and its outcomes are described, focusing specifically on ordinary Eataly customers’ and Slow Food members’ reactions. Given that Eataly can be regarded as a case of mainstreaming, ordinary customers seem satisfied with the new offering and the Slow Food support for the initiative; the more purist members of the Slow Food movement had critical concerns, however, as happened in similar conditions, according to literature, with regard to Fair Trade. The Slow Food endorsement of the new venture has also been observed from the attitude–behaviour gap perspective, as it contributed to addressing the factors affecting the gap between attitudes and actual behaviours. Extensive qualitative data were collected and analysed over a 3-year period. The main study implications refer to the ways in which companies and social movements could interact to co-design new business models, as well as outlining consumers’ attitudes and behaviours towards such new offerings. (shrink)

According to social learning theory, we explored the relation between ethical leadership and knowledge hiding. We developed a moderated mediation model of the psychological safety linking ethical leadership and knowledge hiding. Surveying 436 employees in 78 teams, we found that ethical leadership was negatively related to knowledge hiding, and that this relation was mediated by psychological safety. We further found that the effect of ethical leadership on knowledge hiding was contingent on a mastery climate. Finally, theoretical and practical (...) implications were discussed for leadership and knowledge management. (shrink)

More than a purely philosophical problem, straddling the ambivalent terrain between necessity and impossibility, contingency seems to have become today the very horizon of our everyday life. Often used as a synonym for the precariousness of working conditions under neoliberalism, for the unknown threats posed by terrorism, or for the uncertain future of the planet itself, contingency needs to be calculated and controlled in the name of the protection of life. The overcoming of contingency is not only called upon to (...) justify questionable mechanisms of political control; it serves as a central legitimating factor for Enlightenment itself. In this volume, nine major philosophers and theorists address a range of questions around contingency and moral philosophy. How can we rethink contingency in its creative aspects, outside the dominant rhetoric of risk and dangerous exposure? What is the status of contingency-as the unnecessary and law-defying-in or for ethics? What would an alternative "ethics of contingency"-one that does not simply attempt to sublate it out of existence-look like? The volume tackles the problem contingency has always posed to both ethical theory and dialectics: that of difference itself, in the difficult mediation between the particular and the universal, same and other, the contingent singularity of the event and the necessary generality of the norms and laws. From deconstruction to feminism to ecological thought, some of today's most influential thinkers reshape many of the most debated concepts in moral philosophy: difference, agency, community, and life itself. Contributors: Étienne Balibar, Rosi Braidotti, Thomas Claviez, Drucilla Cornell, Hans Ulrich Gumbrecht, Viola Marchi, Michael Naas, Cary Wolfe, Slavoj Žižek. (shrink)

BackgroundClinical ethical practice (CEP) is required for healthcare workers (HCWs) to improve health-care delivery. However, there are gaps between accepted ethical standards and CEP in Ethiopia. There have been limited studies conducted on CEP in the country. Therefore, this study aimed to determine the magnitude and associated factors of CEP among healthcare workers in healthcare facilities in Ethiopia.MethodFrom February to April 2021, a mixed-method study was conducted in 24 health facilities, combining quantitative and qualitative methods. Quantitative (survey questionnaire) and (...) qualitative (semi-structured interviews) data were collected. For quantitative and qualitative data analysis, Stata version 14 and Atlas.ti version 7 were utilized. Multiple logistic regression and thematic analysis for quantative and qualitative respectively used.ResultsFrom a total of 432 study participants, 407 HCWs were involved in the quantitative analysis, 36 participants were involved in five focus group discussions (FGDs), and eleven key informant interviews (KIIs) were involved in the qualitative analysis. The score of good CEP was 32.68%. Similarly, the scores of good knowledge and attitude were 33.50% and 25.31%, respectively. In the multiple logistic regression models, satisfaction with the current profession, availability of functional CECs, compassionate leaders, previously thought clinical ethics in pre-service education and good attitude were significant factors associated with CEP. Among these significant factors, knowledge, compassionate leaders, poor infrastructure, a conducive environment and positive attitudes were also determinants of CEP according to qualitative findings.ConclusionsThe CEP in health care services in Ethiopia is low. Satisfaction with the current profession, functional CECs, positive attitude, compassionate leaders and previously thought clinical ethics were significant factors associated with CEP. The Ministry of Health (MoH) should integrate interventions by considering CECs, compassionate leadership, and positive attitudes and enhance the knowledge of health professionals. Additionally, digitalization, intersectoral collaboration and institutionalization are important for promoting CEP. (shrink)

The initial purpose of this study is to provide an empirical validation of Victor and Cullen’s ethical-climate model (1987, Frederick (ed.), Research in Corporate Social Performance and Policy, Vol. 9, pp. 51–71; 1988, Administrative Science Quarterly 33, 101–125; 1990, Frederick and Preston (eds.), Business Ethics: Research Issues and Empirical Studies (JAI Press Inc., Greenwich, Connecticut), pp. 77–97). Testing the model on a sample of Danish firms, this study demonstrates that the empirical model as suggested by Victor (...) and Cullen is much stronger than suggested by previous research. Based on a confirmatory factor model, the results of this study suggest a revised ethical structure. Especially a sixth dimension – own interest – is separated from the original instrumental dimension. Further, this study suggests that the ethical-climate model can be enhanced with the dimension of autonomy deriving from Koys and DeCotiis’ (1991, Human Relations 44(3), 265–285.) dimensional psychological climate instrument. (shrink)

Concerns about emerging and re-emerging infectious diseases have given a new lease of life to quarantinist measures: a series of time-honoured techniques for controlling the spread of infectious diseases through breaking the chain of human contagion. Since such measures typically infringe individual rights or privacy their use is subject to legal regulations and gives rise to ethical and political worries and suspicions. Yet in some circumstances they can be very effective. After considering some case studies that show how epidemics are (...) unique, fluid and affected by a multitude of contingent factors, it is argued that the legal and ethical guidelines may not always be the best approach to discipline the use of quarantinist measures. An alternative model based on ex-post political accountability for reasonableness is proposed. This model restores the centrality of political decision and expert judgement in situations characterized by high risk, uncertainty and contingency. It is argued that such alternative model affords quicker and more flexible responses to serious outbreaks of infections, while providing adequate protection against abuses. (shrink)

This article reports the results of research to develop a survey instrument and its use to validate an ethical business culture construct (CEBC Model). The reported three-stage quantitative study builds on our previous qualitative work, aimed at identifying dimensions of ethical business cultures. The research resulted in a parsimonious construct, covering five dimensions of ethical business cultures, and a ten-question instrument, measuring this construct. In this article, we report results of exploratory and confirmatory factor analyses and convergent construct validity (...) testing, discuss the potential applications of the construct and instrument in assessment and development of ethical business cultures, and provide recommendations for industry practitioners and for further research. (shrink)

The stock market crash of 1987 had a profound effect on corporate Australia and the Australian community in general. The fall-out revealed that some of our most respected business figures had not been as ethical, or even as lawful, as we would have hoped. This impropriety produced in Australia an awakening to business ethics. Whilst many companies endeavoured to introduce ethical practices into their corporations, they perceived ethics as a way of minimising damage to the corporation and in (...) some cases as a means of competitive advantage. What was lost was the reason that one should embark on business ethics; and that is to make the society and corporate Australia a more ethical place in which to exist.This paper proposes a model based on 2 factors: commitment and partnerships, as a means of enabling corporate Australia to refocus attention on the main purpose of being inherently ethical in all that we do. This ethical model requires a commitment to partnerships with all stakeholders both internal and external in an attempt to enhance the level of ethical business practices that are contemplated and pursued within corporate Australia. Whilst the research agenda and the information collected is Australian-based, it is hoped that the ideas contained within this paper will have a wider appeal to corporations in similar cultural settings. (shrink)

I argue that Kant acknowledges two models of spontaneous self-determination that rational beings are capable of. The first model involves absolute unconditional necessity and excludes any form of contingency. The second model involves (albeit not as a matter of definition) a form of contingency which entails alternative possibilities for determining oneself. The first model would be exhibited by a divine being; the second model is exhibited by human beings. Human beings do, however, partake in the divine (...) model up to an extent, namely, as far as the legislative spontaneity of their law-giving faculties are concerned. I conclude by suggesting that for Kant, the mechanistic principle that we are exclusively determined by natural causes poses a twofold threat for human agency. In one respect (in relation to the second model), it threatens us with the obliteration of contingency, or with the universality of hypothetical necessity. But in another respect (in relation to the first model), it threatens us (and our putative "laws") with the obliteration of absolute necessity, or with the universality of contingency. (shrink)

A key issue in the business ethics field is the design of effective measures for assessing the ethical culture of organizations. The Corporate Ethical Virtues Model (CEV), developed by Kaptein in 2008, is an instrument for measuring ethical culture, and has been applied, adapted and validated in different contexts. In 2013, DeBode, Armenakis, Field and Walker developed the CEV–S, a shortened version of the original scale. Both the CEV and CEV–S assess eight dimensions based on corporate ethical virtues: (...) clarity, congruency of supervisors, congruency of senior management, feasibility, supportability, transparency, discussability and sanctionability. The objective of this study is to present a Spanish version of the CEV–S and its validation process. The scale was applied to two samples of 114 and 193 Colombian employees from two companies operating in the services sector. The confirmatory factor analyses revealed a good fit for the eight-factor structure of the Spanish CEV–S and the statistical tests applied showed good levels of reliability and validity for this scale. The adequate psychometric properties shown by the Spanish CEV–S may support its use in future research to measure organizational ethical culture in Spanish-speaking settings. (shrink)

John Paul IIs prescriptions for humanizing the world economy are not likely to have the impact of Leo XIIIs Rerum Novarum because the reception accorded reform proposals depends on opportunity and circumstances as well as the ethical soundness and the logic of the principles advanced. Because of historical circumstances, Thomas Mores critique of the emerging agricultural capitalism of his time was ignored while Catholic Social Teaching inspired by Kettelers work, endorsed and publicized by Leo, strongly impacted the industrializing world of (...) a century ago. Whereas More defended a church seen as an impediment to economic progress by leading-edge Protestant entrepreneurs, Catholic Social Teaching was propagated at a time when Catholicism was enmeshed in the spread of industrialization. In our current world economy, increasingly dominated by non-Catholic regions of the East and a resurgent liberalism in the West, John Pauls recommendations currently seem more likely to meet the fate of Mores critique than of Leos. Implications for stakeholder theory are also discussed. (shrink)

Managing ethical behavior is a one of the most pervasive and complex problems facing business organizations today. Employees' decisions to behave ethically or unethically are influenced by a myriad of individual and situational factors. Background, personality, decision history, managerial philosophy, and reinforcement are but a few of the factors which have been identified by researchers as determinants of employees' behavior when faced with ethical dilemmas. The literature related to ethical behavior is reviewed in this article, and a (...) class='Hi'>model for understanding ethical behavior in business organizations is proposed. It is concluded that managing ethics in business organizations requires that managers engage in a concentrated effort which involves espousing ethics, behaving ethically, developing screening mechanisms, providing ethical training, creating ethics units and reinforcing ethical behavior. (shrink)

Considerable progress in personality and social psychology has been largely ignored by philosophers, many of whom still remain sceptical concerning whether the conception of character presupposed by virtue theory is descriptively adequate. Here, I employ the five-factor model of personality, currently the consensus view in personality psychology, to respond to a strong reading of the situationist challenge, whereby most people lack dispositions that are both cross-situationally consistent and temporally stable. I show that situationists rely on a false dichotomy between (...) character traits and situations, and that evidence supports the empirical adequacy of the sorts of character traits presupposed by virtue ethics. Additionally, I suggest that the personality traits of the five-factor model are relevant to virtue theory, in so far as they are malleable, morally salient, and seem to structurally parallel Aristotelian virtues and vices. Thus, contra situationism, the five-factor model supports the descriptive adequacy of a virtue-theoretical framework. (shrink)

Although consumers are increasingly engaged with ethical factors when forming opinions about products and making purchase decisions, recent studies have highlighted significant differences between consumers' intentions to consume ethically, and their actual purchase behaviour. This article contributes to an understanding of this 'Ethical Purchasing Gap' through a review of existing literature, and the inductive analysis of focus group discussions. A model is suggested which includes exogenous variables such as moral maturity and age which have been well covered in (...) the literature, together with further impeding factors identified from the focus group discussions. For some consumers, inertia in purchasing behaviour was such that the decision-making process was devoid of ethical considerations. Several consumers manifested their ethical views through post-purchase dissonance and retrospective feelings of guilt. Others displayed a reluctance to consume ethically due to personal constraints, a perceived negative impact on image or quality, or an outright negation of responsibility. Those who expressed a desire to consume ethically often seemed deterred by cynicism, which caused them to question the impact they, as an individual, could achieve. These findings enhance the understanding of ethical consumption decisions and provide a platform for future research in this area. (shrink)

Abstract.Since the gene splicing debates of the 1980s, the public has been exposed to an ongoing sequence of genetic and reproductive technologies. Many issue areas have outcomes that lose track of people's inner values or engender opposing religious viewpoints defying final resolution. This essay relocates the discussion of what is an acceptable application from the individual to the societal level, examining technologies that stand to address large numbers of people and thus call for policy resolution, rather than individual fiat, in (...) their application. A major source of guidance is the “Genetic Frontiers” series of professional dialogues and conferences held by the National Conference for Community and Justice from 2002 to 2004. Genetic testing, human gene therapy, genetic engineering of plants and animals, and stem cell technology are examined. While differences in perspective on the beginning of life persist, a stepwise approach to the examination of genetic testing reveals areas of general agreement. Stewardship of life, human co‐creativity with the divine, and social justice help define the bounds of application of genetic engineering and therapy; compassionate care plays a major role in establishing stem cell policy. Active, sustained dialogue is a useful resource for enabling sharing of religious values and crystallization of policies. (shrink)

Inspired by Confucianism, Daoism, and Buddhism, many East Asian ethical leaders have aspired to emulate seemingly unattainable sages and buddhas throughout history. This aspiration challenges the common psychological view that significant gaps between role models and actual selves might hinder emulation motivation. It also differs from Western findings, which suggest that ethical leadership often emerges from emulating attainable exemplars like immediate supervisors or mentors. To decipher this intriguing emulation behavior in East Asia, this study employed a multiple-case approach involving 25 (...) ethical leaders from Taiwan. Results indicate that these ethical leaders formulate three approaches to sustain emulation motivation for seemingly unattainable exemplars. First, they draw on East Asian philosophies to address demotivating factors such as ego threats and goal unattainability. Second, they embrace the cultural values of the Sinosphere, amplifying motivators like self-betterment, altruism, and life purpose. Lastly, they capitalize on the collective tendency of their culture to assimilate positive environmental influences, including societal norms and social support. These findings elucidate how and why many East Asian ethical leaders sustain buddha/sage emulation: The cultural resources of the Sinosphere nurture effective psychological strategies, underpinned by universal psychological mechanisms that suggest wider applicability across various societies. (shrink)