The inconsistency between pro-environmental attitudes and behaviours, known as the “attitude-behaviour” gap, is exceptionally pronounced in scenarios associated with “green” choice. The current literature offers numerous explanations for the reasons behind the “attitude-behaviour” gap, however, the generalisability of these explanations is complex. In addition, the answer to the question of whether the gap occurs between attitudes and intentions, or intentions and behaviours is also unknown. In this study, we propose the moral dimension as a generalisable driver of the “attitude-behaviour” gap (...) and investigate its effectiveness in predicting attitudes, pro-environmental intentions and subsequent behaviours. We do so by using Hunt–Vitell’s moral philosophy-based framework of ethical decision-making, which conceptualises morality as the central decision-making parameter. The results from 557 US MTurk participants revealed that the manipulation of moral dimensions, specifically deontology and teleology, impacted ethical evaluation of presented dilemmas, however, failed to translate into subsequent intentions and behaviours. This finding suggests (i) that the moral dimension has an effect in shaping attitudes toward environmental issues, and (ii) that gap occurs between attitudes and intentions rather than intentions and behaviours. Further investigation of what strengthens and/or overrides the effects of the moral dimension would help understand the reasons why moral attitudes do not always translate into subsequent intentions and behaviours in the pro-environmental domain. (shrink)

Most of the academic research in the field of consumer ethics has focused on the cognitive antecedents and processes of unethical consumer behavior. However, the specific roles of discrete emotions such as fear have not yet been investigated thoroughly. This research examines the role of the need for cognition, the three affective responses—fear, power, and excitement—and perceived issue importance on moral intensity, ethical perceptions, and ethical intentions for four types of unethical consumer behaviors. A sample of consumers from the two (...) cities of Alexandria and Cairo, Egypt participated in the survey. Most research hypotheses were supported. NFC, issue importance, and affect variables were all predictors of moral intensity, ethical perceptions, and ethical intentions in four different consumer ethics scenarios. The specific predictors varied from one consumer ethics scenario to another, however. (shrink)

A controlled experiment was conducted with a cohort of graduate accounting students, which involved a mild form of deception during a class ethics quiz. One of the answers to a difficult question was inadvertently revealed by a visiting scholar, which allowed students an opportunity to use the answer in order to maximise test scores and qualify for a reward. Despite an attempt to sensitize students prior to the test to the importance of moral codes of conduct, a high incidence of (...) cheating was reported. Students who took the opportunity to cheat were more condoning of the behaviour compared to control group members and this difference in attitudes was consistent regardless of the intensity of the issue specified in the survey. The cognitive dissonance associated with the academic dishonesty is believed to reveal behavioural orientations that reflect conscious and unconscious desires to alleviate the discomfort associated with the behaviour by attempting to condone it. This inappropriate behaviour appears to attract students professing no religious faith and is significantly influenced by the reported level of religious commitment. (shrink)

Although prior work on ethical decision-making has examined the direct impact of magnitude of consequences as well as the direct impact of emotions on ethical judgments, the current research examines the interaction of these two constructs. Building on previous research finding disgust to have a varying impact on ethical judgments depending on the specific behavior being evaluated, we investigate how disgust, as well as happiness and sadness, moderates the effect of magnitude of consequences on an individual’s judgments of another person’s (...) unethical behavior. Specifically, we propose and find that because disgust and happiness are both associated with more heuristic-based processing, they both lead to a stronger reliance on the magnitude of consequences when forming ethical judgments. In contrast, because sad and neutral emotional states are associated with more systematic processing, they both result in a weaker reliance on the magnitude of consequences. As such, the effect of magnitude of consequences on judgments of unethical behaviors is stronger when individuals making the judgments are experiencing disgust or happiness versus sadness or a neutral state. This research shows that ethical judgment severity is contingent on individual-level factors, particularly the current emotional state being experienced by the individual, interacting with magnitude of consequences to impact the ethical decision-making process. (shrink)

In addition to a person's character and training, the organization's ethical work climate (EWC) can assess how the organization influences an individual's ethical decision-making process by examining the individuals' perception of "what is the right thing to do" in a particular organizational environment. Relatively little research has explored which EWCs dominate military units and the impact of organizational role and environmental uncertainty on individuals in the military and their ethical decision making. In this study, we examined the predominant EWCs among (...) military units and found that certain organizational influences are associated with the specific EWCs. Based on these discoveries, we discuss the implications of EWC studies and the influence of organizational role and environmental uncertainty for researchers, as well as military leaders. (shrink)

This research explored how (a) information regarding consequences and (b) personal information regarding the potential victim influences perceptions of moral intensity and ethical behavioral intent. An experimental vignette research design was used and 314 professional managers participated. The results of the study indicated that personal information impacted ethical behavioral intent through its influence on perceptions of proximity. In contrast, consequential information''s impact depended on the presence of personal information or prior knowledge. Implications for management and future ethical research are discussed.

ABSTRACT:In this article, we review and build on intergenerational and behavioral ethics research to consider how the motive to build a lasting legacy can impact ethical behavior in intergenerational decision making. We discuss how people can utilize their relationships to organizations to craft their legacies. Further, we elucidate how the legacy motive can enhance business ethics, incorporating theory and empirical findings from research on intergenerational decision making, generativity, and terror management theory to develop the legacy construct and to outline the (...) psychological underpinnings of motivations to leave a positive legacy. We discuss the ways in which legacies can provide a link between life-meaning and pro-social motivation, and we consider the ways in which individuals’ social environments can moderate the intensity of the legacy motive and can impact legacy-building behavior by determining the types of legacies that are valued. Finally, we highlight the implications of these ideas for ethical behavior and sustainable decision making in business contexts. (shrink)

The present study uses cross‐cultural samples of marketing practitioners from two European Union (EU) nations (the United Kingdom and Spain) and China to examine the relationships between moral intensity, personal moral philosophies and ethical decision making. Additionally, cross‐cultural comparisons were made regarding intentions, personal moral philosophies and moral intensity. Results indicate that both samples tend to use the perceived harm construct (e.g. magnitude of consequences, probability of effect, temporal immediacy and concentration of effect) to determine intentions in situations involving ethical (...) issues. However, social consensus tends to be situation‐specific for both groups and proximity seems not to be used at all when making decisions in situations involving ethics. As for personal moral philosophies, idealism is only used by the EU sample; however, for both samples, the use of relativism depends upon the specific situation. (shrink)

The present study uses cross‐cultural samples of marketing practitioners from two European Union (EU) nations (the United Kingdom and Spain) and China to examine the relationships between moral intensity, personal moral philosophies and ethical decision making. Additionally, cross‐cultural comparisons were made regarding intentions, personal moral philosophies and moral intensity. Results indicate that both samples tend to use the perceived harm construct (e.g. magnitude of consequences, probability of effect, temporal immediacy and concentration of effect) to determine intentions in situations involving ethical (...) issues. However, social consensus tends to be situation‐specific for both groups and proximity seems not to be used at all when making decisions in situations involving ethics. As for personal moral philosophies, idealism is only used by the EU sample; however, for both samples, the use of relativism depends upon the specific situation. (shrink)

Ethics has assumed a dominant position in the current economic debate, and this study focuses on ethics as a legitimate underpinning to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical decision making is extended. Results support the mediating influence of the PRESOR construct (an individual’s perception of the importance of ethics and social responsibility for the effectiveness of the organization) on relativistic and idealistic moral thinking when one is considering the (...) moral intensity of a situation. In addition, the study found support for the relationship between relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thereby providing additional support for the prior theory. Finally, a thorough review of the extant literature and suggestions for future ethics research in the marketing field are included. (shrink)

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. (...) Finally, ethical judgment and moral intensity were positively linked to ethical intention; psychopathy was negatively associated with ethical intention. (shrink)

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 (...) scenario and multiple ethics measures included on a self-report questionnaire, data were collected from a regional sample of business students, most of whom had modest work experience. The results indicated that perceived moral intensity was associated with increased ethical issue recognition and ethical intention. Idealism was also associated with increased ethical issue recognition, and relativism was associated with decreased ethical intention. Social consensus was positively related to ethical issue recognition and intention, while competitive context was inversely related to ethical intention. Finally, ethical issue recognition was associated with increased ethical intention. Idealism, moral intensity, social consensus, and work experience worked together as predictors of ethical issue recognition, whereas recognition of an ethical issue, relativism, moral intensity, social consensus, and competitive context worked together to predict ethical intention. (shrink)

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 (...) to ethical decision making, may differ from other functional areas of an organization. Consequently, this study investigated the relationships among moral intensity, perceived ethical issue importance, and three stages of the ethical reasoning process: recognition of an ethical issue, ethical judgment, and ethical intention. Using an internet-based, self-report survey containing two operations management scenarios and various ethics measures, information was collected from business professionals working for a Midwestern financial services organization. The hierarchical regression results indicated that some dimensions of moral intensity were positively related to PIE, ethical issue recognition, and ethical judgment, and that PIE was associated with increased ethical issue recognition and ethical judgment. The steps of ethical reasoning were also positively interrelated. (shrink)

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated with (...) an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research. (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)

The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review 16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension.

Business ethics educators strive to produce graduates who not only grasp the principles of ethical decision-making, but who can apply that business ethics education when faced with real-world challenges. However, this has proven especially difficult, as good intentions do not always translate into ethical awareness and action. Complementing a behavioral ethics approach with insights from social psychology, we developed an interventional class module with both online and in-class elements aimed at increasing students’ awareness of their own susceptibility to unconscious biases (...) and, consequently, unethical behaviors. We deployed this intervention within a problem-based learning course, in which students completed real-world projects for actual business clients. Our results suggest that although students appeared universally aware of the importance of ethical issues in business and generally espoused intentions to act ethically, those who received the intervention were significantly more likely to recognize their own susceptibility to perpetuating unethical business behavior and to identify ethical issues specific to their real-world projects. These results have important implications for behavioral ethics pedagogy and provide a de-biasing interventional approach for bridging classroom knowledge with real-world skills. (shrink)

We investigated the ethical decision-making processes and intentions of 151 military personnel responding to 1 of 2 ethical scenarios drawn from the deployment experiences of military commanders. For each scenario, option choice and perspective affected decision-making processes. Differences were also found between the 2 scenarios. Results add to the emerging literature concerning operational ethical conflicts and highlight the complexity and challenge that often accompanies operational ethics.

. This descriptive study discusses cognitive mapping as a technique for analyzing ethical sensitivity, examines whether the method allows comparisons between people, compares the ethical sensitivity levels of participants from three organizations, examines which indicators of ethical sensitivity are most salient to members of specific organizations, and examines whether education level or organizational membership is the best predictor of an individual’s ethical sensitivity level. Subjects from three organizations read background information, listened to two audiotaped scenarios containing multiple ethical issues related (...) to organizational communication, responded to focused interview questions, and completed questionnaires. The interviews were taped, transcribed, and analyzed using cognitive mapping techniques. Significant differences in levels of ethical sensitivity were found between the members of the three organizations. However, a hierarchical regression model demonstrated that the difference was likely due to the differences in level of education in each organization. Organizational membership seemed to affect the particular aspects of the scenarios that participants noticed. (shrink)

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 (...) ethics. Following a review of the literature, we discuss the development of the model. We then illustrate how the model can be used to rank-order three well-known ethical reasoning cases in terms of the magnitude of consequences. The work concludes with implications for theory, practice, and future research. Specifically we discuss how this work extends the previous work by Collins ( Journal of Business Ethics 8 , 1, 1989) regarding the nature of harm variable. We also discuss the contribution this work makes in the development of ethical scenarios used to test hypotheses in the field of business ethics. Finally, we discuss how the model can be used for after-action review, contribute to organizational learning, train employees in ethical reasoning, and aid in the design and development of decision support systems that support ethical reasoning. (shrink)

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. (...) We then illustrate how the model can be used to rank-order three well-known ethical reasoning cases in terms of the magnitude of consequences. The work concludes with implications for theory, practice, and future research. Specifically we discuss how this work extends the previous work by Collins regarding the nature harm variable. We also discuss the contribution this work makes in the development of ethical scenarios used to test hypotheses in the field of business ethics. Finally, we discuss how the model can be used for after-action review, contribute to organizational learning, train employees in ethical reasoning, and aid in the design and development of decision support systems that support ethical reasoning. (shrink)

While research has focused on why certain entrepreneurs elect to create innovative solutions to social problems, very little is known about why some social entrepreneurs choose to scale their solutions while others do not. Research on scaling has generally focused on organizational characteristics often overlooking factors at the individual level that may affect scaling decisions. Drawing on the multidimensional construct of moral intensity, we propose a theoretical model of ethical decision making to explain why a social entrepreneur’s perception of moral (...) intensity of the social problem, coupled with their personal desire for control, can significantly influence scaling decisions. Specifically, we propose that higher levels of perceived moral intensity will positively influence the likelihood of scaling through open as opposed to closed modes in order to achieve greater speed and scope of social impact. However, we also propose this effect will be negatively moderated by a social entrepreneur’s higher levels of desire for control. Our model has implications for research and practice at the interface of ethics and social entrepreneurship. (shrink)

Although various factors have been studied for their influence on consumers’ ethical judgments, the role of incidental emotions has received relatively less attention. Recent research in consumer behavior has focused on studying the effect of specific incidental emotions on various aspects of consumer decision making. This paper investigates the effect of two negative, incidental emotional states of anger and fear on ethical judgment in a consumer context using a passive unethical behavior scenario. The paper presents two experimental studies. Study 1 (...) focuses on the interaction of moral intensity and incidental emotion state in predicting the ethical judgment while study 2 investigates the underlying causal mechanism behind the process, using a mediation analysis. The results reveal a significant interaction between moral intensity and incidental emotion. Specifically, individuals in the state of incidental fear exhibit higher levels of ethical judgment as the moral intensity increases as compared to individuals in the state of incidental anger. Further, perceived control is found to mediate the relationship between emotional state and ethical judgment under higher moral intensity condition. (shrink)

This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...) likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds. (shrink)

Abstract:This article suggests that there are individual differences in how people define important moral values, and that these differences are made manifest in differences in the situations. It identifies five dimensions along which individuals can differ in their understandings of values: 1)value category(where the value lies in the hierarchy), 2)agent(how voluntary the action is and whether it is morally required of the agent), 3)object(how close the self is to the object of the action; whether the action offends God) 4)effect(whether the (...) effect of the action is to harm or help), and 5)intention(whether the intention of the action is to harm or help). It then addresses four important values entailing moral dimensions: respect for life, respect for property, honest communication, and respect for religion. The article suggests that empirical research, classroom teaching, and business practice can be strengthened by considering these dimensions. (shrink)

This paper explores the influence of group context on the ethical predispositions of group members. Results indicate that groups exert a powerful influence on individuals' ethical frameworks, and that the patterns of these influences differ depending on the type of ethical framework involved. Individuals' ethical utilitarianism was affected by both leadership style and group cohesiveness. Ethical formalism was most affected by the leadership style in the group.

This paper examines the advent of the Web as a critical media tool in the promotion and sale of goods to consumers and the ethical questions it raises that are issues of public policy. We examine four traditional ethical rationales that guide organizational decision-making – utilitarianism, distributive justice, moral rights of man and relativism, further characterized as "ends-based", "equity-based", "rules-based" and "comparison-based" rationales – and we apply them to four moral dilemmas attributed to the proliferation of dot.com companies as they (...) relate to consumer welfare. We find that ethical rationale in the New Media is largely non-existent, and where it exists, it is primarily reactive and driven by utilitarian or relativistic reasoning. We attribute this condition to the newness of the industry and to its economic context, representing, as it does, many characteristics embodied in the concept of the "perfect market." We offer some remedies to improve ethical conduct by e-business. (shrink)

Researchers have considered individual and organizational factors of ethical decision making. However, they have little interest in situational factors :101–125, 2013) which is surprising given the many situations sales persons face. We address this issue using two pilot qualitative studies successively and a 2 by 2 within-subject experiment with sales scenarios. Qualitative and quantitative data are obtained from front-line employees of the main French retail banks that serve low-income customers. We show that the recognition of an ethical issue differs depending (...) on the role behavior salespersons are engaged in and the nature of the conflict of interest they face. Moreover, the combined effect of these two situational characteristics is mediated by moral intensity. This study not only adds evidence on situational factors affecting ethical decision but also extends empirical research on sales ethics by revealing sales situations that are not considered in the empirical literature. The research implications of the findings are discussed along with the study’s limitations and suggestions for future research. (shrink)

Abstract:This study tests the usefulness of a person-situation interactionist framework in examining the willingness of a salesperson to lie to get an order. Using a survey of 389 salespersons, our results demonstrate that organizational relationships influence willingness to lie. Specifically, salespersons are less willing to lie to their own company than to their customer, than to a channel partner, and finally, than to a competitor firm. Furthermore, respondents from firms with a clear and positive ethical climate are less willing to (...) lie. Finally, our study finds that interactions between personality factors, such as high Machiavellianism and high self-monitoring, and situational factors have an impact on willingness to lie. Our results suggest that firms can take steps to influence employee ethical behavior. (shrink)

We contribute to the study of offshoring and outsourcing by examining how stakeholders' ethical evaluations of these decisions are influenced by both their roles and the issues embedded within the decisions. Although offshoring and outsourcing have been studied from a transactional perspective, the moral issues embedded within these decisions can profoundly affect how the organization is perceived by outside stakeholders. First, we contend that investors use different moral paradigms compared with consumer stakeholders, as a result the stakeholder role an individual (...) occupies significantly influences their ethical evaluation of offshoring and outsourcing decisions. Next, we examine whether embedded issues of product quality and information security increase the moral intensity of offshoring and outsourcing decisions, thereby negatively influencing ethical evaluations. Using vignettes, we find that respondents viewed either offshoring or outsourcing less favorably than relocation. Surprisingly, respondents viewed offshoring with data security risks more negatively than offshore outsourcing with quality risks, suggesting that the issue of information security has a greater moral intensity than the issue of product or service quality for both consumer and investor stakeholders. Thus, we show that that embedded issues play a significant role in stakeholders' ethical judgments of business decisions, such as offshoring and outsourcing. (shrink)

Although work tasks often address substantive social issues, the effects of issue characteristics on task motivation are little understood. This study explores this topic by examining how the moral characteristics of an issue (moral intensity) affect motivation in tasks intended to address the issue (task motivation). Adopting the lens of work design theory, I hypothesize that moral intensity increases task motivation through the mediation of perceived task impacts on the community (perceived community impacts), and that this effect will occur after (...) controlling for the effects of perceived task impact on the worker and their organization. In two studies in the context of volunteering I find that, rather than acting in parallel with other task impacts, the effect of moral intensity through perceived community impacts is fully mediated by perceived organization and self impacts in a three-stage mediation. These findings demonstrate the potential relevance of issue characteristics such as moral intensity to work design theory and shed new light on the psychological mechanisms through which perceived prosocial impacts promote task motivation. I discuss implications for research and practice. (shrink)

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 (...) studying ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the teaching methods were found to have influenced active learners more than passive ones. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated significantly. Students displayed a preference for passive learning styles, despite being so advanced in their education. The implications are that instructors should consider learning styles before deciding on appropriate teaching methods, in accounting ethics environments. (shrink)

This article provides a conceptual framework for studying the influence of mood on managerial ethical decision making. We draw on mood-congruency theory and the affect infusion model to propose that mood influences managerial ethical decision making through deliberate and conscious assessments of the moral intensity of an ethical issue. By accounting for proscriptive and prescriptive morality—i.e., harmful and prosocial behavior, respectively—we demonstrate that positive and negative mood may have asymmetrical and paradoxical effects on ethical decision making. Specifically, our analysis suggests (...) that individuals in a positive mood will be more likely to engage in prosocial behavior but less likely to refrain from activities that have harmful consequences for others, whereas individuals in a negative mood will be more likely to avoid activities that put others at risk or harm but at the same time less prone to engaging in activities that have positive consequences for others. Importantly, we account for the context within which managers make their decisions by examining how situational strength may moderate the influence of mood on managerial ethical decision making. Finally, we discuss how organizations can leverage the double-edged sword effect of mood on ethical decision making and prevent, control and manage the risk of unethical decision making on the part of managers. (shrink)

The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry. Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or (...) low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior studies have focussed on moral intensity and the general ethical decision-making process. (shrink)

The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry. Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or (...) low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior studies have focussed on moral intensity and the general ethical decision-making process. (shrink)

The purpose of this study is to investigate the influence of the dimensions of the theory of planned behavior, gender and course majors on unethical behavior intentions among Generation Y undergraduates. The sample of this study comprises 245 undergraduates from a private higher education institution (PHEI) in Malaysia. The instrument of this study is developed based on concepts developed from extant literature. Reliability and validity is accessed using Cronbach’s Alpha and Exploratory Factor Analysis respectively. Social desirability bias was monitored utilizing (...) concepts adapted from Phillips and Clancy (American Journal of Sociology, 77(5), 921–940, 1972 ). Multiple Linear Regression and Independent sample T-tests were used for hypotheses testing. As a whole, results indicate that egoism, utilitarianism and magnitude of consequences exerted significant influence on unethical behavior intentions. Peer influence was not significant. In terms of gender, unethical intentions among males were influenced by egoism and peer influenced while females by utilitarianism and magnitude of consequences. Business majors did not consider magnitude of consequences significant in unethical behavior intentions. Ethical values form the fundamentals of ethical culture within organizations and a business environment which is increasingly based on self-regulation. Ethics is an essential part of the holistic personal development of future business leaders. As such, by understanding ethical attitudes and perceptions, we can draw implications for the further enhancements of teaching and learning of Business Ethics in academia as well as the development of ethical culture in the Malaysian context. Educators, parents and society also need to realise their role in the ethical development of these future Malaysian leaders. The framework of this study could be extended to actual behaviors, adult samples and also account for religiosity and age. This study utilizes the established dimensions and framework of the Theory of Planned Behavior in bridging the gap of research in unethical behavior within the context of a PHEI in Malaysia. (shrink)

Psychological theory and research in ethical decision making and ethical professional practice are presently hampered by a failure to take appropriate account of an extensive background in moral philosophy. As a result, attempts to develop models of ethical decision making are left vulnerable to a number of criticisms: that they neglect the problems of meta-ethics and the variety of meta-ethical perspectives; that they fail clearly and consistently to differentiate between descriptive and prescriptive accounts; that they leave unexplicated the theoretical assumptions (...) derived from the underlying moral theories; and that they fail to accommodate the complexity and comprehensiveness of the processes involved in the making and implementing of ethical decisions. Many of these problems also have implications for the methodological domain. This paper offers an analysis of the difficulties, and makes a number of recommendations for future theory, research and practical applications, including: the need for training in moral philosophy; clarification of the status of Professional Codes in decisional models; the development of theoretically comprehensive prescriptive models; and the testing of these models in ways that do justice to their dimensional scope and theoretical complexity. (shrink)

Empowerment and teamwork are buzzwords of progressive human resource practices. Along with these new job design methods come reduced hierarchical control mechanisms. In light of recent ethical scandals, there is considerable concern regarding the effectiveness of the control systems of these more recent work designs. This study compared the willingness of participants to report unethical behavior when presented with work scenarios in which the perpetrator was in the relative position of team member, peer, or subordinate and in cohesive or non-cohesive (...) conditions of relational closeness. After accounting for the covariates, both main effects and interaction effects were found, indicating that reporting behavior was influenced by relative position and relational closeness. (shrink)

The goals of this research were to (1) explore the direct effects of and interactions between magnitude of consequences and various types of proximity - social, psychological, and physical - on the ethical decision-making process and (2) investigate the influence of empathy on the ethical decision-making process. A carpal tunnel syndrome vignette and questionnaire were administered to a sample of human resource management professionals to test the hypothesized relationships. Significant relationships were found for the main effects between magnitude of consequences (...) and principle-based evaluation, cognitive empathy and principle-based evaluation, and empathy and moral intention. Physical proximity moderated the relationships between magnitude of consequences and utilitarian evaluation as well as magnitude of consequences and moral intention. Cognitive empathy moderated the relationships between magnitude of consequences and principle-based evaluation and physical proximity and utilitarian evaluation. Affective empathy marginally moderated the relationship between physical proximity and principle-based evaluation. Future research directions, management implications, and strengths and weaknesses of the research are discussed. (shrink)

Following an extensive review of the moral intensity literature, this article reports the findings of two studies (one between-subjects, the other within-subject) that examined the effect of manipulated and perceived moral intensity on ethical judgment. In the between-subjects study participants judged actions taken in manipulated high moral intensity scenarios to be more unethical than the same actions taken in manipulated low moral intensity scenarios. Findings were mixed for the effect of perceived moral intensity. Both probable magnitude of consequences (a factor (...) consisting of magnitude of consequences, probability of effect, and temporal immediacy) and social consensus had a significant effect; proximity did not. In the within-subject study manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. Regression of ethical judgment on age, gender, major, and the three perceived moral intensity factors was significant between-subjects, but not within-subject. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. (shrink)

The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics 7, 871–879; 1990, Journal of Business Ethics 9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review (...) 16, 366–395); and, to examine the items for measurement precision using item-response theory (IRT) methods. Results of confirmatory and exploratory factor analysis failed to conclusively support the hypothesized 3- (short form) or 5-factor (long form) structure; both instruments were instead dominated by a general factor. Item response theory analyses using Samejima’s (1969, Psychometrika Monograph Supplement 34, (4, Pt. 2)) graded response model revealed that many items in the 30-item pool performed very well, and suggested that a different collection of items be used to form a short-form version of the MES. Our proposed 10-item instrument includes more discriminating items than the 8-item version, and has the added advantage of including two items from each of the five ethical philosophies represented in the original 30-item pool. (shrink)

This research on the ethics of meaningful work examined how types of job-related harm and their magnitude of consequences influenced components of ethical decision-making. The research also investigated the moderating effects of individual differences on the relation between the MOC and the ethical decision-making elements for each type of harm. Using a sample of 185 Chinese professionals, a between-subjects, fully crossed experimental scenario design revealed that physical and economic job-related harm were recognized as moral issues to a greater extent than (...) cognitive or emotional harm. Second, physical job-related harm stimulated a higher level of moral evaluations than economic and cognitive harm. Third, individuals intended to act ethically when MOC was high versus low. Finally, experience with layoffs and IMO helped explain the relations between MOC and moral evaluations for economic and cognitive job-related harm, respectively. Implications for research and management are discussed. (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)

This article synthesizes research presented in several models of unethical behavior to develop propositions about the factors that facilitate and mitigate deception in online business communications. The work expands the social network perspective to incorporate the medium of communication as a significant influence on deception. We go beyond existing models by developing seven propositions that identify how social network and issue moral intensity characteristics influence the probability of deception in online business communication in comparison to traditional communication channels. Remedies to (...) detect and discourage deception in online business networks are also offered, as well as limitations and future research directions. (shrink)

The relationship between intuition and ethical decision-making has been researched extensively during the past two decades. This study aimed at exploring empirically observable associations between intuition and the moral intensity of ethical decision-making processes. A scenario-based quantitative approach was used to collect data from 157 practising professional spirit mediums. It was found that only collective universal intuition had a significant positive association with the moral intensity of ethical decision-making processes. Personal experience intuition and collective archetype intuition were not significantly associated (...) with moral intensity. This may explain why previous studies were unable to gauge the effects of intuition on ethical decision-making. The results suggest that a pure mind can improve one’s ability to make decisions. Thus, decision-makers would benefit by being more attuned to their sense of morality. (shrink)

The purpose of this study was to gain a better understanding of the impact of moral issues on the moral decision-making process within the field of accounting. In particular, the study examined differences in the perceptions of the underlying characteristics of moral issues on the specific steps of the moral decision-making process of four different accounting situations.The research results suggested that student's perception of the components of moral intensity as well as the various stages of the moral decision-making process was (...) influenced by the type and intensity of the moral issue. In general, accounting student's perceptions of the importance of these variables varied between less unethical and more unethical accounting issues. The differences in perceptions of four moral intensity components: magnitude of consequences, concentration of effect, probability of effect and proximity stood out more in the accounting issues analyzed. (shrink)

The development of effective means to enhance research integrity by universities requires baseline measures of individual, programmatic, and institutional factors known to contribute to ethical decision making and behavior. In the present study, master’s thesis and Ph.D. students in the fields of biological, health and social sciences at a research extensive university completed a field appropriate measure of research ethical decision making and rated the seriousness of the research issue and importance for implementing the selection response. In addition they were (...) asked to rate their perceptions of the institutional and departmental research climate and to complete a measure of utilitarian and formalistic predisposition. Female students were found to be more ethical in their decision making compared to male students. The research ethical decision measure was found to be related to participants’ ethical predisposition and overall perception of organizational and departmental research climate; however, formalism was the only individual predictor to reach statistical significance and none of the individual subscales of the research climate measure were significantly correlated to ethicality. Participants’ ratings of the seriousness of the issue were correlated with their ratings of the importance of carrying out their selected response but neither was significantly predictive of the ethicality of their responses. The implications of these findings for the development of more effective training programs and environments for graduate students in research ethics and integrity are discussed. (shrink)