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Summary: What's possible

In James R. Rest & Darcia Narváez (eds.), Moral Development in the Professions: Psychology and Applied Ethics. L. Erlbaum Associates (1994)

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  1. Neural Correlates of Moral Sensitivity and Moral Judgment Associated with Brain Circuitries of Selfhood: A Meta-Analysis.Hyemin Han - 2017 - Journal of Moral Education 46 (2):97-113.
    The present study meta-analyzed 45 experiments with 959 subjects and 463 activation foci reported in 43 published articles that investigated the neural mechanism of moral functions by comparing neural activity between the moral-task and non-moral-task conditions with the Activation Likelihood Estimate method. The present study examined the common activation foci of morality-related task conditions. In addition, this study compared the neural correlates of moral sensibility with the neural correlates of moral judgment, which are the two functional components in the Neo-Kohlbergian (...)
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  • Examining the Link Between Organizational Democracy and Employees’ Moral Development.Armin Pircher Verdorfer & Wolfgang G. Weber - 2016 - Journal of Moral Education 45 (1):59-73.
    While much is understood about the role of the family context and educational experiences for moral development, less attention has been devoted to the occupational context. In this research, we used Kohlberg’s approach of moral education as a framework and investigated the relationship between structurally anchored organizational democracy and employees’ moral development. Employees of five conventional and five democratic enterprises participated in our study. Consistently with our theoretically derived hypotheses, the results provide initial support for the theoretical model in that (...)
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  • EPIC: A Framework for Using Video Games in Ethics Education.Karen Schrier - 2015 - Journal of Moral Education 44 (4):393-424.
    Ethics education can potentially be supplemented through the use of video games. This article proposes a novel framework, which helps educators choose games to be used for ethics education purposes. The EPIC Framework is derived from a number of classic moral development, learning, and ethical decision-making models, including frameworks and theories associated with games and ethics, as well as prior empirical and theoretical research literature. The EPIC Framework consists of seven ethics education goals, and 12 strategies associated with ethics education, (...)
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  • Scaffolding Computer-Mediated Discussion to Enhance Moral Reasoning and Argumentation Quality in Pre-Service Teachers.Hüseyin Özçinar - 2015 - Journal of Moral Education 44 (2):232-251.
    This study investigated the effect of scaffolding computer-mediated discussions to improve moral reasoning and argumentation quality in pre-service teachers. Participants of this study were 76 teaching education students at a Turkish university. They were divided into three groups: a computer-supported argumentation group; a computer-mediated discussion group; and a control group. Participants in the computer-supported argumentation group were instructed in argumentation, and were provided with note starters and graphical argumentation tools. The computer-mediated discussion group, however, was engaged in unstructured interaction on (...)
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  • Analysing Theoretical Frameworks of Moral Education Through Lakatos’s Philosophy of Science.Hyemin Han - 2014 - Journal of Moral Education 43 (1):32-53.
    The structure of studies of moral education is basically interdisciplinary; it includes moral philosophy, psychology, and educational research. This article systematically analyses the structure of studies of moral educational from the vantage points of philosophy of science. Among the various theoretical frameworks in the field of philosophy of science, this article mainly utilizes the perspectives of Lakatos’s research program. In particular, the article considers the relations and interactions between different fields, including moral philosophy, psychology, and educational research. Finally, the potential (...)
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  • The Effect of Personal Orientations Toward Intergroup Relations on Moral Reasoning.Stefano Passini - 2014 - Journal of Moral Education 43 (1):89-103.
    This article examined how the group membership of the person being judged influenced the level of moral reasoning. Nearly 200 ordinary Italians were given two measures of moral ingroup inclusiveness and the short form of Rest’s Defining Issues Test. The protagonists in the dilemmas were either Italian or Romanian. Overall, the post-conventional score was related to higher inclusiveness. However, respondents with a narrow moral ingroup scored lower on post-conventional reasoning when the protagonists were Romanian than when they were Italian. By (...)
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  • Moral Judgement Changes Among Undergraduates in a Capstone Internship Experience.Patricia J. Craig & Sharon Nodie Oja - 2013 - Journal of Moral Education 42 (1):43-70.
    This mixed-methods study explored the moral growth of undergraduates in a recreation management internship experience. The quantitative phase reported moral judgement gains in Personal Interest and Post-conventional schema, and N-2 scores, as measured by the Defining Issues Test 2, among 33 interns. The case-study method used a pattern matching technique to show congruence between the theoretical patterns of Neo-Kohlbergian theory of moral development and observed patterns of judgement and action among 10 intern cases representing low and high levels of post-conventional (...)
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  • Using Frankenstein-Themed Science Activities for Science Ethics Education: An Exploratory Study.Areej Mawasi, Peter Nagy, Ed Finn & Ruth Wylie - forthcoming - Journal of Moral Education:1-17.
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  • Bad Apples in Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, and Ethical Decision-Making.Neal M. Ashkanasy, Carolyn A. Windsor & Linda K. Treviño - 2006 - Business Ethics Quarterly 16 (4):449-474.
    Abstract: In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectancies based on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral development and belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers’ outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers’ cognitive moral development to influence managers’ ethical decision-making. In particular, low-cognitive moral (...)
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  • The Impact of Accountability-Oriented Control Aspects of Variance Investigation on Budgetary Slack and Moderating Effect of Moral Development.Deqiang Deng, Lana Yan Jun Liu & Subin Wen - 2020 - Frontiers in Psychology 11.
    Variance investigation has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: the extent to which two different accountability-oriented control aspects of VI affect budgetary slack and the extent of the moderating effect of moral development on the relationship between these two accountability-oriented control aspects and budgetary slack. Our experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at (...)
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  • Moral Education as an Historical/Political/Social Science.Ann Higgins-D'Alessandro - 1996 - Journal of Moral Education 25 (1):57-66.
    Abstract This paper introduces a vision of moral education for the future. It argues that for moral education to take its place as essential in the curriculum, moral educators must acknowledge and adopt the goal for moral education expected by lay?people and by society; that is, to create better societies and a better world in addition to developing the character and moral acumen of individuals. Examples are used to argue that the world is a smaller, and also a new, place (...)
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  • Moral Reasoning as a Catalyst for Cultural Competence and Culturally Responsive Care.Kathleen Markey - 2021 - Nursing Philosophy 22 (1).
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  • Are Military and Medical Ethics Necessarily Incompatible? A Canadian Case Study.Christiane Rochon & Bryn Williams-Jones - 2016 - Journal of Law, Medicine and Ethics 44 (4):639-651.
    Military physicians are often perceived to be in a position of ‘dual loyalty’ because they have responsibilities towards their patients but also towards their employer, the military institution. Further, they have to ascribe to and are bound by two distinct codes of ethics, each with its own set of values and duties, that could at first glance be considered to be very different or even incompatible. How, then, can military physicians reconcile these two codes of ethics and their distinct professional/institutional (...)
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  • Reciprocal Relationships Between Moral Competence and Externalizing Behavior in Junior Secondary Students: A Longitudinal Study in Hong Kong.Daniel T. L. Shek & Xiaoqin Zhu - 2019 - Frontiers in Psychology 10.
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  • The Impact of Intrinsic and Extrinsic Religiosity on Ethical Decision-Making in Management in a Non-Western and Highly Religious Country.Samia Tariq, Nighat G. Ansari & Tariq Hameed Alvi - 2019 - Asian Journal of Business Ethics 8 (2):195-224.
    The primary purpose of this study was to explore the indirect effect of intrinsic religiosity and extrinsic religiosity on ethical intention through ethical judgment. A review of the literature shows the need for more research at the intersection of religiosity and ethics, especially in non-Western, highly religious contexts. This research, therefore, addresses the research question: Do intrinsic religiosity and extrinsic religiosity indirectly impact ethical intention through influencing the ethical judgment of management professionals? Data were gathered from members of the Management (...)
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  • Transformational Leadership and Leaders' Mode of Care Reasoning.Sheldene Simola, Julian Barling & Nick Turner - 2012 - Journal of Business Ethics 108 (2):229-237.
    Previous research on the moral foundations of transformational leadership has focused primarily on stage of justice reasoning; this study focuses on developmental mode of care reasoning. Multilevel regression analyses were conducted on data coded from interviews with a sample of Canadian public sector managers ( N = 58) and survey responses from their subordinates ( N = 119). Results indicated that managers’ developmental mode of care reasoning significantly and positively predicted subordinates’ reports of transformational (but not transactional) leadership, with significant (...)
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  • Applying Research Findings to Enhance Pre-Practicum Ethics Training.Alfred Allan - 2018 - Ethics and Behavior 28 (6):465-482.
    Professions have a social obligation to ensure that their members’ professional behavior is morally appropriate. The psychology profession in most jurisdictions delegates the responsibility of ensuring that psychologists entering the profession are ethically competent to pre-practicum training programs. Educators responsible for teaching the ethics courses in these programs often base them on Rest’s theory that does not take into account a vast amount of contemporary psychological and neuroscientific research data on moral decision making. My aim with this article is therefore (...)
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  • Attainable and Relevant Moral Exemplars Are More Effective Than Extraordinary Exemplars in Promoting Voluntary Service Engagement.Hyemin Han, Jeongmin Kim, Changwoo Jeong & Geoffrey L. Cohen - 2017 - Frontiers in Psychology 8:283.
    The present study aimed to develop effective moral educational interventions based on social psychology by using stories of moral exemplars. We tested whether motivation to engage in voluntary service as a form of moral behavior was better promoted by attainable and relevant exemplars or by unattainable and irrelevant exemplars. First, experiment 1, conducted in a lab, showed that stories of attainable exemplars more effectively promoted voluntary service activity engagement among undergraduate students compared with stories of unattainable exemplars and non-moral stories. (...)
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  • Promoting the Moral and Conceptual Development of Law Enforcement Trainees: A Deliberate Psychological Educational Approach.Barbara Morgan, Franklyn Morgan, Victoria Foster & Jered Kolbert - 2000 - Journal of Moral Education 29 (2):203-218.
    The history of ethical problems and corruption in American law enforcement is well documented. Current law enforcement training lacks a significant focus on ethics training and is in need of modifications which would include a greater emphasis on ethics education. This study drew on cognitive development theory, applied specifically to the domains of moral and conceptual development, to create and implement an educational programme for police officer trainees and college students studying criminal justice. The Deliberate Psychological Education model provided the (...)
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  • Individual and Organizational Predictors of the Ethicality of Graduate Students’ Responses to Research Integrity Issues.Philip J. Langlais & Blake J. Bent - 2014 - Science and Engineering Ethics 20 (4):897-921.
    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 (...)
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  • The Impact of an End-of-Life Healthcare Ethics Educational Intervention.Claire Molloy, Joan McCarthy & Mark Tyrrell - 2016 - Clinical Ethics 11 (1):28-37.
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  • The Silent Samaritan Syndrome: Why the Whistle Remains Unblown.Jason MacGregor & Martin Stuebs - 2014 - Journal of Business Ethics 120 (2):1-16.
    Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the whistle when presented with the opportunity. Instead, individuals often remain fallaciously silent and, in essence, become passive fraudsters themselves. Using the fraud triangle and models of moral behavior, we model and analyze fallacious silence and identify factors that may motivate an individual (...)
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  • The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan.Cynthia Jeffrey, William Dilla & Nancy Weatherholt - 2004 - Business Ethics Quarterly 14 (3):553-579.
    This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior,and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) was (...)
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  • The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan.Cynthia Jeffrey, William Dilla & Nancy Weatherholt - 2004 - Business Ethics Quarterly 14 (3):553-579.
    This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior,and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered was manipulated in this scenario. The second (...)
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  • Ethics Programs and The Paradox of Control.Jason Stansbury & Bruce Barry - 2007 - Business Ethics Quarterly 17 (2):239-261.
    We analyze corporate ethics programs as control systems, arguing that how control is exercised may have pernicious consequencesand be morally problematic. In particular, the control cultivated by ethics programs may weaken employees’ ability and motivation toexercise their own moral judgment, especially in novel situations. We develop this argument first by examining how organization theorists analyze control as an instrument of management coordination, and by addressing the political implications of control. We discuss coercive and enabling control as variations that help account (...)
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  • The Strange Case of Dr. B and Mr. Hide: Ethical Sensitivity as a Means to Reflect Upon One’s Actions in Managing Conflict of Interest: Comment on “Toward a Sociology of Conflict of Interest in Medical Research” by Sarah Winch and Michael Sinnott. [REVIEW]Marie-Josée Potvin - 2012 - Journal of Bioethical Inquiry 9 (2):225-227.
    The Strange Case of Dr. B and Mr. Hide: Ethical Sensitivity as a Means to Reflect Upon One’s Actions in Managing Conflict of Interest Content Type Journal Article Category Case Studies Pages 1-3 DOI 10.1007/s11673-012-9360-4 Authors Marie-Josée Potvin, Programmes de bioéthique, Department of Social and Preventive Medicine, Université de Montréal, C.P. 6128, succ. Centre-ville, Montréal, Québec, Canada H3C 3J7 Journal Journal of Bioethical Inquiry Online ISSN 1872-4353 Print ISSN 1176-7529.
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  • Exploring “Embodied Care” in Relation to Social Sustainability.Sheldene Simola - 2012 - Journal of Business Ethics 107 (4):473-484.
    Although there has been a proliferation of interest in sustainable business practice, recent research has identified concerns with the relative neglect of the social versus environmental aspects of sustainability. It is argued here that due to its reliance on internally held, concrete and intrinsically motivated forms of responsiveness, as well as its ability to be authentically social versus parochial in nature, that the ethical construct of “embodied care” (Hamington, Embodied Care: Jane Addams, Maurice Merleau-Ponty, and Feminist Ethics, 2004 ) has (...)
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  • Clinical Ethical Conflicts of Nurses and Physicians.Alice Gaudine, Sandra M. LeFort, Marianne Lamb & Linda Thorne - 2011 - Nursing Ethics 18 (1):9-19.
    Much of the literature on clinical ethical conflict has been specific to a specialty area or a particular patient group, as well as to a single profession. This study identifies themes of hospital nurses’ and physicians’ clinical ethical conflicts that cut across the spectrum of clinical specialty areas, and compares the themes identified by nurses with those identified by physicians. We interviewed 34 clinical nurses, 10 nurse managers and 31 physicians working at four different Canadian hospitals as part of a (...)
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  • The Development of Moral Imagination.Mark A. Seabright - 2000 - Business Ethics Quarterly 10 (4):845-884.
    Moral imagination is a reasoning process thought to counter the organizational factors that corrupt ethical judgment. We describethe psychology of moral imagination as composed of the four decision processes identified by Rest (1986), i.e., moral sensitivity, moraljudgment, moral intention, and moral behavior. We examine each process in depth, distilling extant psychological research andindicating organizational implications. The conclusion offers suggestions for future research.
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  • Exploring the Relationship Between Virtue Ethics and Moral Identity.Changwoo Jeong & Hyemin Han - 2013 - Ethics and Behavior 23 (1):44-56.
    The concept of moral identity based on virtue ethics has become an issue of considerable import in explaining moral behavior. This attempt to offer adequate explanations of the full range of morally relevant human behavior inevitably provokes boundary issues between ethics and moral psychology. In terms of the relationship between the two disciplines, some argue for ?naturalized (or psychologized) morality,? whereas, on the other hand, others insist on ?moralized psychology.? This article investigates the relationship between virtue ethics and moral identity (...)
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  • Moral Language in Newspaper Commentary: A Kohlbergian Analysis.Wendy Barger - 2003 - Journal of Mass Media Ethics 18 (1):29-43.
    This study begins with the question of whether the press is conveying messages that help readers in their moral development. Using a Kohlbergian model, this study explores the question by analyzing the moral language in columns and letters to the editor from three Oregon newspapers. The study's content analysis reveals that most arguments presented in the opinion section of the three papers are done so at either Kohlberg's preconventional or conventional levels.
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  • Five Baselines for Justification in Persuasion.Sherry Baker - 1999 - Journal of Mass Media Ethics 14 (2):69-81.
    A framework is introduced consisting of five baselines of ethical justification for professional persuasive communications. The models provide a conceptual structure by which to identify and analyze the ethical reasoning, underlying justifications, motivations, and decision making in professional persuasive practices. Although the emphasis of this article is on defining the constructs, their ethical soundness as justification for persuasive practices and their usefulness in establishing direction and methodologies for research in persuasive also are addressed.
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  • A Neo-Kohlbergian Approach to Morality Research.James R. Rest, Darcia Narvaez, Stephen J. Thoma & Muriel J. Bebeau - 2000 - Journal of Moral Education 29 (4):381-395.
    Kohlberg's work in moral judgement has been criticised by many philosophers and psychologists. Building on Kohlberg's core assumptions, we propose a model of moral judgement (hereafter the neo-Kohlbergian approach) that addresses these concerns. Using 25 years of data gathered with the Defining Issues Test (DIT), we present an overview of Minnesota's neo-Kohlbergian approach, using Kohlberg's basic starting points, ideas from Cognitive Science (especially schema theory), and developments in moral philosophy.
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  • From Thinking to Doing: Effects of Different Social Norms on Ethical Behavior in Journalism.Angela M. Lee, Renita Coleman & Logan Molyneux - 2016 - Journal of Media Ethics 31 (2):72-85.
    ABSTRACTJournalists have been shown to be highly capable of making good moral decisions, but they do not always act as ethically as studies show them to be able. Using the Reasoned Action Model, this study explores the gap between moral motivation and moral behavior and tests the proposition that different social norms can help predict how journalists behave across three ethical and three unethical behaviors. The study found that descriptive norms predicted ethical behaviors and that injunctive norms predicted unethical behaviors. (...)
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  • Ethics in Psychology and Law: An International Perspective.Alfred Allan - 2015 - Ethics and Behavior 25 (6):443-457.
    Some psychologists working in the psychology and law field feel that the profession does not provide them with adequate ethical guidance even though the field is arguably one of the oldest and best established applied fields of psychology. The uncertainty psychologists experience most likely stems from working with colleagues whose professional ethics differs from their own while providing services to demanding people and the many moral questions associated with the administration of law. I believe psychology’s ethics does, however, provide adequate (...)
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  • Is Compliance a Professional Virtue of Researchers? Reflections on Promoting the Responsible Conduct of Research.James M. DuBois - 2004 - Ethics and Behavior 14 (4):383 – 395.
    Evidence exists that behavioral and social science researchers have been frustrated with regulations and institutional review boards (IRBs) from the 1970s through today. Making matters worse, many human participants protection instruction programs - now mandated by IRBs - offer inadequate reasons why researchers should comply with regulations and IRBs. Promoting compliance either for its own sake or to avoid penalties is contrary to the developmental aims of moral education and may be ineffective in fostering the responsible conduct of research. This (...)
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  • The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence.Gregory Liyanarachchi & Chris Newdick - 2009 - Journal of Business Ethics 89 (1):37-57.
    This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on one (...)
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  • Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East.Petya Koleva - forthcoming - Journal of Business Ethics:1-25.
    Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility. Driven by the increased geopolitical and economic importance of the Middle East and identified gaps in knowledge, the study aims to examine if indeed there is a divergent form of CSR exercised in the region. The study identifies unique CSR dimensions and constructs presented through an empirical framework in order to outline the practice and perception of CSR (...)
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  • To Cheat or Not to Cheat?: The Role of Personality in Academic and Business Ethics.Virginia K. Bratton & Connie Strittmatter - 2013 - Ethics and Behavior 23 (6):427-444.
    Past research (Lawson, 2004; Nonis & Swift, 2001) has revealed a correlation between academic and business ethics. Using a sample survey, this study extends this inquiry by examining the role of dispositional variables (neuroticism, extraversion, and conscientiousness) and academic honesty on business ethics perceptions. Results indicate that (1) neuroticism and conscientiousness were positively related to more ethical perceptions in a work context, and (2) academic honesty partially mediated the relationship between conscientiousness and business ethics. Implications to business practitioners and educators (...)
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  • Improving Epistemological Beliefs and Moral Judgment Through an STS-Based Science Ethics Education Program.Hyemin Han & Changwoo Jeong - 2014 - Science and Engineering Ethics 20 (1):197-220.
    This study develops a Science–Technology–Society (STS)-based science ethics education program for high school students majoring in or planning to major in science and engineering. Our education program includes the fields of philosophy, history, sociology and ethics of science and technology, and other STS-related theories. We expected our STS-based science ethics education program to promote students’ epistemological beliefs and moral judgment development. These psychological constructs are needed to properly solve complicated moral and social dilemmas in the fields of science and engineering. (...)
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  • Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence From Wholesale Banking.Raymond O. S. Zaal, Ronald J. M. Jeurissen & Edward A. G. Groenland - 2019 - Journal of Business Ethics 158 (3):825-848.
    In this study, we propose and test a model of the effects of organizational ethical culture and organizational architecture on the perceived unethical behavior of employees towards customers. This study also examines the relationship between organizational ethical culture and moral acceptability judgment, hypothesizing that moral acceptability judgment is an important stage in the ethical decision-making process. Based on a field study in one of the largest financial institutions in Europe, we found that organizational ethical culture was significantly related to the (...)
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  • Circles of Ethics: The Impact of Proximity on Moral Reasoning.Cristina Wildermuth, Carlos A. De Mello E. Souza & Timothy Kozitza - 2017 - Journal of Business Ethics 140 (1):17-42.
    We report the results of an experiment designed to determine the effects of psychological proximity—proxied by awareness of pain and friendship—on moral reasoning. Our study tests the hypotheses that a moral agent’s emphasis on justice decreases with proximity, while his/her emphasis on care increases. Our study further examines how personality, gender, and managerial status affect the importance of care and justice in moral reasoning. We find support for the main hypotheses. We also find that care should be split into two (...)
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  • The Role of Four Universal Moral Competencies in Ethical Decision-Making.Rafael Morales-Sánchez & Carmen Cabello-Medina - 2013 - Journal of Business Ethics 116 (4):717-734.
    Current frameworks on ethical decision-making process have some limitations. This paper argues that the consideration of moral competencies, understood as moral virtues in the workplace, can enhance our understanding of why moral character contributes to ethical decision-making. After discussing the universal nature of four moral competencies (prudence, justice, fortitude and temperance), we analyse their influence on the various stages of the ethical decision-making process. We conclude by considering the managerial implications of our findings and proposing further research.
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  • Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2014 - Journal of Business Ethics 122 (4):1-19.
    While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):1-12.
    The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...)
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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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  • Level of Coherence Among Ethics Program Components and Its Impact on Ethical Intent.Pablo Ruiz, Ricardo Martinez, Job Rodrigo & Cristina Diaz - 2015 - Journal of Business Ethics 128 (4):725-742.
    Three ethics program components, a code of ethics, ethics training initiatives and ethics-oriented performance appraisal content, were examined for their relationship to ethical intent using a sample of 525 employees from the Spanish financial services industry. As expected, all three components contributed to the prediction of ethical intent. Importantly, clusters of employees who reported experiencing distinct combinations of the program components were identified and compared for their level of ethical intent. Employees who perceived all three components to be strongly implemented (...)
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  • Strengthening Moral Judgment: A Moral Identity-Based Leverage Strategy in Business Ethics Education.Cristina Neesham & Jun Gu - 2015 - Journal of Business Ethics 131 (3):527-534.
    In this study, we examine the relationship between appeal to self-perceptions of moral identity, included in the teaching of ethics, and the strengthening of moral judgment among postgraduate business students. As appeal to moral identity emphasizes personal engagement in the appraisal of an ethically charged situation, it addresses critiques of abstract rule application and principle transfer leveled at traditional business ethics teaching. Eighty-one participants completed a series of reflective writing exercises throughout a twelve-week business ethics unit. Based on an instrument (...)
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  • Moral Pedagogy and Practical Ethics.Chuck Huff & William Frey - 2005 - Science and Engineering Ethics 11 (3):389-408.
    Online science and engineering ethics (SEE) education can support appropriate goals for SEE and the highly interactive pedagogy that attains those goals. Recent work in moral psychology suggests pedagogical goals for SEE education that are surprisingly similar to goals enunciated by several panels in SEE. Classroom-based interactive study of SEE cases is a suitable method to achieve these goals. Well-designed cases, with appropriate goals and structure can be easily adapted to courses that have online components. It is less clear that (...)
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  • The Principled Legal Firm: Insights Into the Professional Ideals and Ethical Values of Partners and Lawyers. [REVIEW]Richard Winter - 2011 - Journal of Business Ethics 98 (2):297 - 306.
    Understanding how the professional ideals and values of partners influence lawyers' everyday life is a relatively unexplored area given the inherent difficulties of gaining access to lawyers. This case study sheds light on the professional ideals and ethical values of partners and lawyers in a mid-tier Sydney law firm. Semi-structured interviews with partners and lawyers/legal clerks reveal how partners' professional ideals and ethical values play a pivotal role in: (1) upholding positive normative evaluations of lawyer/firm propriety (moral legitimacy), (2) stressing (...)
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