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Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz (2001). The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments.

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  1.  10
    Relationship Between Ethical Ideology and Moral Judgment: Academic Nurse Educators’ Perception.Ebtsam Aly Abou Hashish & Nadia Hassan Ali Awad - forthcoming - Nursing Ethics:096973301772282.
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  2.  1
    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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  3.  11
    The Relationship Between Social Cynicism Belief, Social Dominance Orientation, and the Perception of Unethical Behavior: A Cross-Cultural Examination in Russia, Portugal, and the United States.Valerie Grissom, Miguel M. Torres, Olga Kovbasyuk, Theophilus B. A. Addo & Maria Cristina Ferreira - forthcoming - Journal of Business Ethics.
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  4. Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & Hans J. van Oosterhout - forthcoming - Journal of Business Ethics:1-19.
    Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...)
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  5. Winning at a Losing Game? Side-Effects of Perceived Tournament Promotion Incentives in Audit Firms.Jorien L. Pruijssers, Pursey P. M. A. R. Heugens & J. van Oosterhout - forthcoming - Journal of Business Ethics.
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  6.  1
    Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence From Wholesale Banking.O. S. Zaal Raymond, J. M. Jeurissen Ronald & A. G. Groenland Edward - forthcoming - Journal of Business Ethics:1-24.
    In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the (...)
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  7.  12
    Villains, Victims, and Verisimilitudes: An Exploratory Study of Unethical Corporate Values, Bullying Experiences, Psychopathy, and Selling Professionals’ Ethical Reasoning.Sean Valentine, Gary Fleischman & Lynn Godkin - 2018 - Journal of Business Ethics 148 (1):135-154.
    This study assesses the relationships among unethical corporate values, bullying experiences, psychopathy, and selling professionals’ ethical evaluations of bullying. Information was collected from national/regional samples of selling professionals. Results indicated that unethical values, bullying, and psychopathy were positively interrelated. Psychopathy and unethical values were negatively associated with moral intensity, while moral intensity was positively related to ethical issue importance. Psychopathy and unethical values were negatively related to issue importance, and issue importance and moral intensity were positively related to ethical judgment. (...)
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  8.  2
    The Relationship Between Social Cynicism Belief, Social Dominance Orientation, and the Perception of Unethical Behavior: A Cross-Cultural Examination in Russia, Portugal, and the United States.Alexandra Valerie, M. Torres Miguel, Kovbasyuk Olga, B. A. Addo Theophilus & Ferreira Maria Cristina - 2017 - Journal of Business Ethics 146 (3):545-562.
    Most studies investigating the relationship between cultural constructs and ethical perception have focused on individual- and societal-level values without much attention to other type of cultural constructs such as social beliefs. In addition, we need to better understand how social beliefs are linked to ethical perception and the level of analysis at which social beliefs may best predict ethical perceptions. This research contributes to the cross-cultural ethical perception literature by examining the relationship of individual-level social cynicism belief, one of five (...)
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  9.  4
    Influence of Ethical Ideology on Job Stress.Abhishek Shukla & Rajeev Srivastava - 2017 - Asian Journal of Business Ethics 6 (2):233-254.
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  10.  5
    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.
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  11.  7
    Beyond the Particular and Universal: Dependence, Independence, and Interdependence of Context, Justice, and Ethics.Marion Fortin, Thierry Nadisic, Chris M. Bell, Jonathan R. Crawshaw & Russell Cropanzano - 2016 - Journal of Business Ethics 137 (4):639-647.
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  12.  4
    Organizational Ethics Research: A Systematic Review of Methods and Analytical Techniques.Michael S. McLeod, G. Tyge Payne & Robert E. Evert - 2016 - Journal of Business Ethics 134 (3):429-443.
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  13.  3
    The Moral of the Story: Re-Framing Ethical Codes of Conduct as Narrative Processes.Matt Statler & David Oliver - 2016 - Journal of Business Ethics 136 (1):89-100.
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  14.  14
    The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of Their Firms’ Ethical Environment.Donna D. Bobek, Amy M. Hageman & Robin R. Radtke - 2015 - Journal of Business Ethics 126 (1):125-141.
    A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...)
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  15.  39
    A Cognitive–Intuitionist Model of Moral Judgment.Adenekan Dedeke - 2015 - Journal of Business Ethics 126 (3):1-21.
    The study of moral decision-making presents to us two approaches for understanding such choices. The cognitive and the neurocognitive approaches postulate that reason and reasoning determines moral judgments. On the other hand, the intuitionist approaches postulate that automated intuitions mostly dominate moral judgments. There is a growing concern that neither of these approaches by itself captures all the key aspects of moral judgments. This paper draws on models from neurocognitive research and social-intuitionist research areas to propose an integrative cognitive–intuitive model (...)
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  16.  7
    The Moderating Effect of Perceived Organizational Ethical Context on Employees’ Ethical Issue Recognition and Ethical Judgments.David Hollingworth & Sean Valentine - 2015 - Journal of Business Ethics 128 (2):457-466.
    When investigating the impact of organizational ethical context on individual ethical decision-making, past work has reported mixed results, with some studies indicating that a strong ethical work environment is associated with increased ethical reasoning, and other studies indicating that such an environment has little to no influence on the way ethical issues are addressed. Given these contradictory findings, we utilize multiple theoretical perspectives to assess the degree to which employees’ perceptions of ethical values, ethical culture, and corporate social responsibility moderate (...)
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  17.  7
    Personal Attributes, Organizational Conditions, and Ethical Attitudes: A Social Cognitive Approach.Dirk Holtbrügge, Anastasia Baron & Carina B. Friedmann - 2015 - Business Ethics: A European Review 24 (3):264-281.
    This paper investigates the impact of personal attributes and organizational conditions on attitudes toward corporate misdeeds. On the basis of social cognitive theory, we develop hypotheses that are tested against data collected from 215 German employees using an online survey. Our findings suggest that personal attributes have a much greater impact on ethical attitudes than organizational conditions. Further, a moderating effect of control-oriented culture on the relationship between personality traits and attitudes toward corporate misdeeds is found. We derive implications for (...)
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  18.  14
    Influence of Emotional Intelligence, Ethical Climates, and Corporate Ethical Values on Ethical Judgment of Malaysian Auditors.Suhaiza Ismail - 2015 - Asian Journal of Business Ethics 4 (2):147-162.
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  19.  3
    When Ethical Tones at the Top Conflict: Adapting Priority Rules to Reconcile Conflicting Tones.Danielle E. Warren, Marietta Peytcheva & Joseph P. Gaspar - 2015 - Business Ethics Quarterly 25 (4):559-582.
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  20.  13
    The Relationship Between Salespersons’ Ethical Philosophy and Their Ethical Decision-Making Process.Mirahmad Amirshahi, Mahmood Shirazi & Sara Ghavami - 2014 - Asian Journal of Business Ethics 3 (1):11-33.
    The aim of the present research is studying the relationship between the salespersons’ ethical philosophy and their ethical decision-making process and seeks to answer two fundamental questions: first, what is the ethical philosophy of salespersons? And second, how does the salespersons’ ethical philosophy affect their ethical decision-making process? Statistical population of this research is salespersons who have passed the sales training course at the Department of Commerce Research Centre. One hundred thirty-seven questionnaires of total 300 accessible populations were analyzed through (...)
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  21.  22
    Ethical Context and Ethical Decision Making: Examination of an Alternative Statistical Approach for Identifying Variable Relationships.Sean Valentine, Seong-Hyun Nam, David Hollingworth & Callie Hall - 2014 - Journal of Business Ethics 124 (3):509-526.
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  22.  24
    An Empirical Analysis of the Ethical Reasoning of Tax Practitioners.Doyle Elaine, Frecknall Hughes Jane & Summers Barbara - 2013 - Journal of Business Ethics 114 (2):325-339.
    How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...)
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  23.  20
    Individual and Organizational Antecedents of Professional Ethics of Public Relations Practitioners in Korea.Ji Yeon Han, Hyun Soon Park & Hyeonju Jeong - 2013 - Journal of Business Ethics 116 (3):553-566.
    This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the (...)
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  24.  14
    Ethical Organisational Culture as a Context for Managers' Personal Work Goals.Mari Huhtala, Taru Feldt, Katriina Hyvönen & Saija Mauno - 2013 - Journal of Business Ethics 114 (2):265-282.
    The aims of this study were to investigate what kinds of personal work goals managers have and whether ethical organisational culture is related to these goals. The sample consisted of 811 Finnish managers from different organisations, in middle and upper management levels, aged 25–68 years. Eight work-related goal content categories were found based on the managers self-reported goals: (1) organisational goals (35.4 %), (2) competence goals (26.1 %), (3) well-being goals (12.1 %), (4) career-ending goals (7.3 %), (5) progression goals (...)
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  25.  22
    The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction.Conor O'Leary & Jenny Stewart - 2013 - Journal of Business Ethics 113 (2):225-241.
    Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and assesses the interaction of teaching methods and learning styles in an ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year accounting students were evaluated pre-instruction. They were then subject to three different teaching methods while (...)
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  26.  12
    Using Social Identity Theory to Predict Managers' Emphases on Ethical and Legal Values in Judging Business Issues.John A. Pearce - 2013 - Journal of Business Ethics 112 (3):497-514.
    The need to fill three gaps in ethics research in a business context sparked the current study. First, the distinction between the concepts of “ethical” and “legal” needs to be incorporated into theory building and empiricism. Second, a unifying theory is needed that can explain the variables that influence managers to emphasize ethics and legality in their judgments. Third, empirical evidence is needed to confirm the predictive power of the unifying theory, the discernable influence of personal and organizational variables, and (...)
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  27.  35
    The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...)
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  28.  65
    Ethical Decision Making: Special or No Different? [REVIEW]Dawn R. Elm & Tara J. Radin - 2012 - Journal of Business Ethics 107 (3):313-329.
    Theories of ethical decision making assume it is a process that is special, or different in some regard, from typical individual decision making. Empirical results of the most widely known theories in the field of business ethics contain numerous inconsistencies and contradictions. In an attempt to assess why we continue to lack understanding of how individuals make ethical decisions at work, an inductive study of ethical decision making was conducted. The results of this preliminary study suggest that ethical decision making (...)
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  29.  33
    A Multidimensional Analysis of Ethical Climate, Job Satisfaction, Organizational Commitment, and Organizational Citizenship Behaviors.C. -C. Huang, C. -S. You & M. -T. Tsai - 2012 - Nursing Ethics 19 (4):513-529.
    The high turnover of nurses has become a global problem. Several studies have proposed that nurses’ perceptions of the ethical climate of their organization are related to higher job satisfaction and organizational commitment and thus lead to higher organizational citizenship behaviors. This study uses hierarchical regression to understand which types of ethical climate, facets of job satisfaction, and the three components of organizational commitment influence different dimensions of organizational citizenship behaviors. Questionnaires were distributed to 450 nurses, and 352 usable questionnaires (...)
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  30.  9
    The Impact of Ethical Tools on Aggressiveness in Financial Reporting.Brian M. Nagle, David M. Wasieleski & Stephen Rau - 2012 - Business and Society Review 117 (4):477-513.
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  31.  36
    Moral Intensity, Issue Importance, and Ethical Reasoning in Operations Situations.Sean Valentine & David Hollingworth - 2012 - Journal of Business Ethics 108 (4):509 - 523.
    Previous work suggests that moral intensity and the perceived importance of an ethical issue can influence individual ethical decision making. However, prior research has not explored how the various dimensions of moral intensity might differentially affect PIE, or how moral intensity might function together with (or in the presence of) PIE to influence ethical decision making. In addition, prior work has also not adequately investigated how the operational context of an organization, which may embody conditions or practices that create barriers (...)
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  32.  10
    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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  33.  22
    Public Versus Private Sector Procurement Ethics and Strategy: What Each Sector Can Learn From the Other. [REVIEW]Timothy G. Hawkins, Michael J. Gravier & Edward H. Powley - 2011 - Journal of Business Ethics 103 (4):567-586.
    The government purchasing market constitutes the largest business sector in the world. While marketers would benefit from a deep understanding of both sectors, how the two sectors differ in terms of ethics and strategy largely remains unknown. The purpose of this research, therefore, is to explore differences between the for-profit and not-for-profit sectors on two critical aspects of business-to-business procurement: ethics and strategy. Using survey data from a sample of 328 procurement professionals in the for-profit and not-for-profit sectors, key differences (...)
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  34.  16
    Supervisor Role Modeling, Ethics-Related Organizational Policies, and Employee Ethical Intention: The Moderating Impact of Moral Ideology.Pablo Ruiz-Palomino & Ricardo Martinez-Cañas - 2011 - Journal of Business Ethics 102 (4):653-668.
    The moral ideology of banking and insurance employees in Spain was examined along with supervisor role modeling and ethics-related policies and procedures for their association with ethical behavioral intent. In addition to main effects, we found evidence supporting that the person–situation interactionist perspective in supervisor role modeling had a stronger positive relationship with ethical intention among employees with relativist moral ideology. Also as hypothesized, formal ethical polices and procedures were positively related to ethical intention among those with universal beliefs, but (...)
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  35.  44
    The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning.Sean R. Valentine & Connie R. Bateman - 2011 - Journal of Business Ethics 102 (1):155-168.
    Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning in different business situations. However, the manner in which these constructs work together to shape different steps of the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on the recognition of an ethical issue and ethical intention. Utilizing a sales-based (...)
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  36.  48
    The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531 - 551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...)
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  37.  41
    Role Conflict, Mindfulness, and Organizational Ethics in an Education-Based Healthcare Institution.Sean Valentine, Lynn Godkin & Philip E. Varca - 2010 - Journal of Business Ethics 94 (3):455 - 469.
    Role conflict occurs when a job possesses inconsistent expectations incongruent with individual beliefs, a situation that precipitates considerable frustration and other negative work outcomes. Increasing interest in processes that reduce role conflict is, therefore, witnessed. With the help of information collected from a large sample of individuals employed at an education-based healthcare institution, this study identified several factors that might decrease role conflict, namely mindfulness and organizational ethics. In particular, the results indicated that mindfulness was associated with decreased role conflict, (...)
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  38.  71
    Individual and Organizational Antecedents of Misconduct in Organizations.Nicole Andreoli & Joel Lefkowitz - 2009 - Journal of Business Ethics 85 (3):309-332.
    A heterogeneous survey sample of for-profit, non-profit and government employees revealed that organizational factors but not personal characteristics were significant antecedents of misconduct and job satisfaction. Formal organizational compliance practices and ethical climate were independent predictors of misconduct, and compliance practices also moderated the relationship between ethical climate and misconduct, as well as between pressure to compromise ethical standards and misconduct. Misconduct was not predicted by level of moral reasoning, age, sex, ethnicity, job status, or size and type of organization. (...)
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  39.  42
    Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations.Sefa Hayibor & David M. Wasieleski - 2009 - Journal of Business Ethics 84 (S1):151 - 165.
    Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly on understanding ethical decision-making. This increased interest is due largely to managers' desire to reduce the incidence of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process - moral intensity. In particular, we explore the potential influence of a particular cognitive heuristic - the availability heuristic -on perceptions of moral intensity. It is our contention that (...)
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  40.  38
    A Comparison of Personal Values of Chinese Accounting Practitioners and Students.George Lan, Zhenzhong Ma, JianAn Cao & He Zhang - 2009 - Journal of Business Ethics 88 (S1):59 - 76.
    This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...)
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  41.  39
    Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession.Pedro Augusto Marques & José Azevedo-Pereira - 2009 - Journal of Business Ethics 86 (2):227-242.
    The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...)
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  42.  63
    Ethical Decision-Making Differences Between American and Moroccan Managers.A. Ben Oumlil & Joseph L. Balloun - 2009 - Journal of Business Ethics 84 (4):457-478.
    Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There is a strong (...)
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  43.  36
    Using the Analytical Hierarchy Process (Ahp) to Construct a Measure of the Magnitude of Consequences Component of Moral Intensity.Eric W. Stein & Norita Ahmad - 2009 - Journal of Business Ethics 89 (3):391 - 407.
    The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of “moral intensity” (Jones, Academy of Management Review 16 (2),366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process (AHP) (Saaty, The Analytic Hierarchy Process , 1980) and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of (...)
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  44.  13
    Using the Analytical Hierarchy Process to Construct a Measure of the Magnitude of Consequences Component of Moral Intensity.Eric W. Stein & Norita Ahmad - 2009 - Journal of Business Ethics 89 (3):391-407.
    The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of "moral intensity", 366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of ethics. Following a review of the literature, we discuss the development of the model. (...)
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  45.  24
    Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application.David M. Wasieleski & James Weber - 2009 - Journal of Business Ethics 85 (S1):187 - 199.
    A review of extent business ethics research uncovered well over 200 published articles that investigated the role of job functions within a business organization as an explanatory factor of ethical or unethical behavior. While an important body of work, ethical breaches are often found to cut across job functions and involve multiple disciplines embedded in a business organization. This research seeks to explore a crossfunctional explanation for ethical reasoning by using an instrument new to business ethics research, the Wason selection (...)
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  46.  41
    The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior.A. C. Greenfield Jr, 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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  47.  28
    Matching Ethical Work Climate to in-Role and Extra-Role Behaviors in a Collectivist Work Setting.Alicia S. M. Leung - 2008 - Journal of Business Ethics 79 (1-2):43-55.
    This paper studies the relationship between organizational ethical climate and the forms of organizational citizenship behavior , including in-role and extra-role behaviors, and examines the mediating effect of employee loyalty. A sample of employees from a traditional Hong Kong-based company was used as a study group. The purpose of this study was to examine the causes and implications of how various ethical work climates affect employee performance. Based on a model proposed by Victor and Cullen, ethical climate is arranged from (...)
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  48.  44
    The Effect of Groupwork on Ethical Decision-Making of Accountancy Students.Conor O’Leary & Gladies Pangemanan - 2007 - Journal of Business Ethics 75 (3):215-228.
    Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs. This paper investigates the ethical decisions of accountancy students and in particular analyses the effect of group (as opposed to individual) decision-making on ethical decisions. Final year accountancy students (sample size of 165) were randomly allocated into two experimental conditions. The participants were then presented with five (5) ethical vignettes. One experimental condition involved completing the ethical decisions as (...)
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  49.  60
    Accountants' Value Preferences and Moral Reasoning.Mohammad J. Abdolmohammadi & C. Richard Baker - 2006 - Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  50.  39
    The Applicability of a Contingent Factors Model to Accounting Ethics Research.Jeffrey R. Cohen & Nonna Martinov Bennie - 2006 - Journal of Business Ethics 68 (1):1-18.
    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 (...)
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