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  1. An Empirical Investigation of the Relationships Among a Consumer’s Personal Values, Ethical Ideology and Ethical Beliefs.Sarah Steenhaut & Patrick van Kenhove - 2006 - Journal of Business Ethics 64 (2):137 - 155.
    This study provides an additional partial test of the Hunt-Vitell theory [1986, Journal of Macro-marketing, 8, 5-16; 1993, 'The General Theory of Marketing Ethics: A Retrospective and Revision', in N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing (Irwin Inc., Homewood), pp. 775-784], within the consumer ethics context. Using structural equation modeling, the relationships among an individual's personal values (conceptualized by the typology of Schwartz [1992, 'Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests (...)
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  • A Multi-layered Illustration of Exemplary Business Ethics Practices with Voices of the Engineers in the Health Products Industry.Dayoung Kim & Justin L. Hess - forthcoming - Journal of Business Ethics:1-15.
    Promoting ethical practice within an organization has been a continuous challenge in the business ethics community. To enrich organizational practices for promoting business ethics across an organization, this paper aims to introduce the voices of practitioners working in organizations that offer exemplary practices. Based on semi-structured interviews with 21 engineers working in the health products industry, we identified 12 pervasive ethical values that we grouped to four categories: fiduciary, economic, engineering, and process values. As ethics has been embraced as a (...)
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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 - 2020 - Journal of Business Ethics 163 (2):309-328.
    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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  • 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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  • Influence of Ethical Ideology on Job Stress.Abhishek Shukla & Rajeev Srivastava - 2017 - Asian Journal of Business Ethics 6 (2):233-254.
    The relationship between ethical ideology and job stress appears to be complex. This study is based on a model presented by Forsyth, showing two dimensions that play an important role in ethical evaluation and behavior. Based on a survey of 561 employees of hotel industry in India, ethical ideologies were found to be negatively associated with job stress. The data were analyzed using Pearson correlations and multiple regressions. The result showed that relativism is negatively correlated with job stress. Further, it (...)
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  • 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.
    The purpose of this study was to investigate the relationship between organizational ethical context and the individual ethical decision-making process. In addition, a new statistical approach combining cluster and discriminant analyses was developed to overcome violations of regression assumptions, which are commonly not identified and/or ignored in behavioral and psychological research. Using regressions and this new alternative method, the findings indicated that ethical context does indeed influence the various components of ethical reasoning. However, social desirability was the strongest predictor of (...)
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  • 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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  • 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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  • 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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  • 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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  • 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.
    This paper re-frames business ethical codes as narrative processes by reflecting critically on key ontological assumptions underpinning the existing research, and introducing new and relevant concepts based on alternative assumptions. The first section draws on recent decision-making research to develop a theoretical account of BCEs as complex, socially embedded sensemaking processes. The second section addresses the content of codes, and differentiates between narrative and logico-scientific modes of reasoning. The third section focuses on the quality of code communication and identifies several (...)
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  • The Effect of Pedagogy on Students' Perceptions of the Importance of Ethics and Social Responsibility in Business Firms.Chris Manolis, Ravi Chinta, Rashmi H. Assudani & David J. Burns - 2011 - Ethics and Behavior 21 (2):103-117.
    Ethics is increasingly viewed to be an important component of business education. However, assessment of the ethics component of business education has not received the same degree of examination as has assessment of the functional areas. Instead, ethics education is often simply assumed to be effective. Is it? The objective of this study is to begin to explore this question by examining the effects of the integration of ethics into a functional area of business education, specifically a management principles course. (...)
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  • The Ethical Ideologies of Psychologists and Physicians: A Preliminary Comparison.Shannon Fuchs-Lacelle, Donald Sharpe, David C. Malloy & Thomas Hadjistavropoulos - 2003 - Ethics and Behavior 13 (1):97-104.
    The ethical ideologies of psychologists and physicians were compared using the Ethics Position Questionnaire. The findings reveal that psychologists tend to be less relativistic than physicians. Further, we explored the degree to which physicians and psychologists report being influenced by a variety of factors in their ethical decision making. Psychologists were more influenced by their code of ethics and less influenced by family views, religious background, and peer attitudes than were physicians. We argue that these differences reflect the varied professional (...)
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  • Linking Culture and Ethics: A Comparison of Accountants' Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts. [REVIEW]Aileen Smith & Evelyn C. Hume - 2005 - Journal of Business Ethics 62 (3):209 - 220.
    This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or (...)
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  • Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts.Aileen Smith & Evelyn C. Hume - 2005 - Journal of Business Ethics 62 (3):209-220.
    This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...)
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  • How to Effectively Communicate Your Code of Ethics: An Empirical Study Using a Cluster Randomized Control Trial Experiment.Eugenio Gómez-Alatorre, Juncal Cuñado & Ignacio Ferrero - 2022 - Business and Society Review 127 (1):69-96.
    Business and Society Review, Volume 127, Issue 1, Page 69-96, Spring 2022.
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  • 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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  • Applying the Ignatian Pedagogical Paradigm to the Creation of an Accounting Ethics Course.Joan Van Hise & Dawn W. Massey - 2010 - Journal of Business Ethics 96 (3):453 - 465.
    This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...)
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  • 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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  • Personal Versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe.Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee - 2005 - Business Ethics, the Environment and Responsibility 14 (3):277-289.
  • The Joint Effect of Ethical Idealism and Trait Skepticism on Auditors’ Fraud Detection.Inez G. F. Verwey & Stephen K. Asare - 2022 - Journal of Business Ethics 176 (2):381-395.
    Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting, research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth theorizes that there is an association between ethical idealism (...)
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  • Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics.Mouna Hazgui & Marion Brivot - 2022 - Journal of Business Ethics 175 (4):741-758.
    This qualitative field study is based on interviews with 20 experienced audit partners in France and documents the dialogical dimension of ethical deliberation in auditing. We ask: do audit partners consult each other when faced with an ethical dilemma at work? Who among their peers do they prefer to consult and why? Our analysis provides evidence that audit partners do not deliberate alone, contrary to what psychological experimental research on audit ethics usually postulates. When faced with an uncertain situation in (...)
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  • Mutually Enhancing Responsibility: A Theoretical Exploration of the Interaction Mechanisms Between Individual and Corporate Moral Responsibility.Muel Kaptein & Mihaela Constantinescu - 2015 - Journal of Business Ethics 129 (2):325-339.
    Moral responsibility for outcomes in corporate settings can be ascribed either to the individual members, the corporation, or both. In the latter case, the relationship between individual and corporate responsibility has been approached as inversely proportional, such that an increase in individual responsibility leads to a corresponding decrease in corporate responsibility and vice versa. In this article, we develop a non-proportionate approach, where, under specific conditions, individual and corporate moral responsibilities interact dynamically, leading to a mutual enhancement of responsibility: the (...)
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  • 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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  • Citizens' Autonomy and Corporate Cultural Power.Lisa Herzog - 2020 - Journal of Social Philosophy 51 (2):205-230.
  • 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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  • Team Ethical Cultures Within an Organization: A Differentiation Perspective on Their Existence and Relevance.Guillem C. Cabana & Muel Kaptein - 2021 - Journal of Business Ethics 170 (4):761-780.
    Studies on the ethical culture of organizations have mainly focused on ethical culture at the organizational level. This study explores ethical culture at the team level because this can add a more detailed understanding of the ethics of an organization, which is necessary for more customized and effective management interventions. To find out whether various teams within an organization can have different ethical cultures, we employ the differentiation perspective and conduct a survey of 180 teams from one organization. The results (...)
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  • 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 Alexandra, Miguel M. Torres, Olga Kovbasyuk, Theophilus B. A. Addo & Maria Cristina Ferreira - 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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  • 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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  • 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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  • Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis.Maria Ishaque - 2019 - Journal of Business Ethics 169 (3):537-555.
    This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, control (...)
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  • 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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  • The Influence of Unethical Peer Behavior on Observers' Unethical Behavior: A Social Cognitive Perspective. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2012 - Journal of Business Ethics 109 (2):117-131.
    The relationship between unethical peer behavior and observers’ unethical behavior traditionally has been examined from a social learning perspective. We employ two additional theoretical lenses, social identity theory and social comparison theory, each of which offers additional insight into this relationship. Data from 600 undergraduate business students in two universities provide support for all the three perspectives, suggesting that unethical behavior is influenced by social learning, social identity, and social comparison processes. Implications for managers and future research are discussed.
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  • 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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  • Personal Versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe.Donald F. Arnold, Richard A. Bernardi, Presha E. Neidermeyer & Josef Schmee - 2005 - Business Ethics: A European Review 14 (3):277-289.
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  • Experiences of Pre-Hospital Emergency Medical Personnel in Ethical Decision-Making: A Qualitative Study.Mohammad Torabi, Fariba Borhani, Abbas Abbaszadeh & Foroozan Atashzadeh-Shoorideh - 2018 - BMC Medical Ethics 19 (1):95.
    Emergency care providers regularly deal with ethical dilemmas that must be addressed. In comparison with in-hospital nurses, emergency medical service personnel are faced with more problems such as distance to resources including personnel, medico-technical aids, and information; the unpredictable atmosphere at the scene; arriving at the crime scene and providing emergency care for accident victims and patients at home. As a result of stressfulness, unpredictability, and often the life threatening nature of tasks that ambulance professionals have to deal with every (...)
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  • 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.
    This article reflects on context effects in the study of behavioral ethics and organizational justice. After a general overview, we review three key challenges confronting research in these two domains. First, we consider social scientific versus normative approaches to inquiry. The former aims for a scientific description, while the latter aims to provide prescriptive advice for moral conduct. We argue that the social scientific view can be enriched by considering normative paradigms. The next challenge we consider, involves the duality of (...)
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  • 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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  • 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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  • 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 - 2020 - Journal of Business Ethics 162 (1):149-167.
    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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  • 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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  • Team Ethical Cultures Within an Organization: A Differentiation Perspective on Their Existence and Relevance.Guillem C. Cabana & Muel Kaptein - 2019 - Journal of Business Ethics 170 (4):761-780.
    Studies on the ethical culture of organizations have mainly focused on ethical culture at the organizational level. This study explores ethical culture at the team level because this can add a more detailed understanding of the ethics of an organization, which is necessary for more customized and effective management interventions. To find out whether various teams within an organization can have different ethical cultures, we employ the differentiation perspective and conduct a survey of 180 teams from one organization. The results (...)
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  • 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 - 2020 - Journal of Business Ethics 162 (1):149-167.
    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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  • 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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  • 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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  • 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.
    The present study attempts to investigate the effect of emotional intelligence, corporate ethical values, and ethical climates on the ethical judgment of auditors in Malaysia. The study used a questionnaire survey comprising instruments on emotional intelligence, 483, 2004), corporate ethical values, 339–359, 1985), ethical climate, and ethical vignettes related to the auditors’ job, 287–306, 1971 and Cohen et al. 1994). A total 263 usable responses were obtained and analyzed using statistical tests of mean score, standard deviation, correlation, and multiple regression. (...)
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  • An Empirical Analysis of the Ethical Reasoning of Tax Practitioners.Elaine Doyle, Jane Frecknall Hughes & Barbara Summers - 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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  • 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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  • 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 impact (...)
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  • 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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