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  1. East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism.Donelson R. Forsyth, Ernest H. O’Boyle & Michael A. McDaniel - 2008 - Journal of Business Ethics 83 (4):813-833.
    Ethics position theory (EPT) maintains that individuals’ personal moral philosophies influence their judgments, actions, and emotions in ethically intense situations. The theory, when describing these moral viewpoints, stresses two dimensions: idealism (concern for benign outcomes) and relativism (skepticism with regards to inviolate moral principles). Variations in idealism and relativism across countries were examined via a meta-analysis of studies that assessed these two aspects of moral thought using the ethics position questionnaire (EPQ; Forsyth, Journal of Personality and Social Psychology 39, 175–184, (...)
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  • An Exploration of Ethical Decision-Making Processes in the United States and Egypt.Rafik I. Beekun, Ramda Hamdy, James W. Westerman & Hassan R. HassabElnaby - 2008 - Journal of Business Ethics 82 (3):587-605.
    In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...)
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  • The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior.A. C. Greenfield, Carolyn Strand Norman & Benson Wier - 2008 - Journal of Business Ethics 83 (3):419-434.
    The purpose of this study is twofold. The first objective is to examine the impact of an individual's ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual's ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual's ethical orientation and decision-making. (...)
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  • Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-Intellectualism: A Profile of Canadian Accountants.Anis Triki, Gail Lynn Cook & Darlene Bay - 2017 - Journal of Business Ethics 144 (3):623-635.
    Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants’ personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation, anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and (...)
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  • Do Firms’ Slack Resources Influence the Relationship Between Focused Environmental Innovations and Financial Performance? More is Not Always Better.la Hiz Dante I. Leyva-de, Ferron-Vilchez Vera & Aragon-Correa J. Alberto - forthcoming - Journal of Business Ethics:1-13.
    Environmental research has usually highlighted that the existence of slack resources in an organization helps allocate investment to innovative initiatives. However, the existing literature has paid very limited attention to how slack resources can influence the effects of focused and diversified innovations in different ways. Agency theory scholars claim that a manager’s first preference when confronted with discretionary resources will not generate positive investments for the firm, but their own opportunistic preferences. The differences between focused and diversified environmental innovations allow (...)
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  • The Ethical Orientations of Chinese Auditors and the Effect on the Judgements They Make.Gordon Woodbine, Ying Han Fan & Glennda Scully - 2012 - Asian Journal of Business Ethics 1 (2):195-216.
    A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...)
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  • Ethical Value Positioning of Management Students of India and Germany.Sonali Bhattacharya, Netra Neelam & Venkatesh Murthy - 2018 - Journal of Academic Ethics 16 (3):257-274.
    This study attempts to compare ‘the ethical value positioning’ of students of Business and Management studies from India and Germany. A complete enumerative survey was conducted for management students using the Ethical Positioning Questionnaire of Forsyth. There were 134 respondents from India and 57 from Germany. The objective was to confer the differences in ethical positioning of students of two economically and culturally diverse nations. By the end of the research, it was constituted that both German and Indian students demonstrate (...)
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  • Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions From the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - forthcoming - Journal of Business Ethics:1-20.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  • A Comparative Study of Ethical Perceptions of Managers and Non–Managers.Noel Y. M. Siu & Kit-Chun Joanna Lam - 2009 - Journal of Business Ethics 88 (S1):167 - 183.
    This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...)
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  • A Comparative Study of Ethical Perceptions of Managers and Non-Managers.Noel Y. M. Siu & Kit-Chun Joanna Lam - 2009 - Journal of Business Ethics 88 (S1):167-183.
    This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...)
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  • Does Collectivism Affect Environmental Ethics? A Multi-Level Study of Top Management Teams From Chemical Firms in China.Xinran Wang & Michael N. Young - 2014 - Journal of Business Ethics 122 (3):387-394.
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  • Ethical Ideologies Among Senior Managers in China.Bala Ramasamy & Matthew C. H. Yeung - 2013 - Asian Journal of Business Ethics 2 (2):129-145.
    The ethical judgment of Chinese business leaders has become increasingly important particularly due to the important role that China plays in the global economy. Previous studies tend to categorize Chinese managers as more relativist and thus more lenient in their ethical judgments. In this study we survey 256 senior managers from mainland China and find that they are in fact less relativist and more idealist than the global average. A significant portion of them are absolutists which imply that these managers (...)
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