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 (...) employees from democratic firms scored higher on moral development than employees from conventional firms. In turn, contrary to our expectations, the socio-moral climate within organizations failed to explain variance in moral development. Theoretical implications of our findings as well as suggestions for future research are discussed. (shrink)

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, (...) which are also present in video games. Each of the framework’s categories is described in detail, and the limitations of the framework are also discussed. (shrink)

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 (...) the Moodle forum, a free popular learning management system having a threaded discussion forum. The control group did not receive any instruction and neither did they participate in any discussions. As for the results, the computer-supported argumentation group outperformed the control group, but not the computer-mediated discussion group on DIT score and argumentation quality. Thus, it was concluded that both giving instruction on argumentation and appropriately designing the interfaces of computer-mediated discussion environments can enhance argumentation quality in students’ writings and also their moral reasoning. (shrink)

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 (...) impacts of the new trends emerging from natural sciences that seem to be challenging to existing theoretical frameworks of moral education are examined using the vantage points of philosophy of science. (shrink)

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 (...) contrast, those respondents with an inclusive moral ingroup obtained identical P scores on both types of dilemmas. Inclusiveness of the moral ingroup also mediated the relation of political affiliation and post-conventional reasoning. (shrink)

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 (...) reasoning as measured by the DIT-2. (shrink)

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 (...) development managers who expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers became more ethical in this environment. Low cognitive moral development managers also behaved less ethically when their belief in a just world was high. (shrink)

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 (...) the ex ante budgeting stage. More specifically, the effect of external investigation on reducing the propensity of creating budgetary slack is greater than that of self-reporting. This study further reveals that moral development moderates the effect of external investigation on budgetary slack. When comparing subordinates with low moral development with those with high moral development, our results show that the effect of external investigation on budgetary slack is stronger among the former group than the latter group. This study does not find any moderating effect of moral development on the relationship between self-reporting and budgetary slack. Our study sheds some new light on varying effects of two accountability-oriented control aspects of VI on budgetary slack, which are also moderated by different levels of subordinates’ moral development. These results may be considered in the design and implementation of management control systems. (shrink)

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 (...) due to the impact of technology on our political and economic systems and due to the impact of computer communication on our social and educational relations. The new world must be entered with a much richer understanding of the multilayered histories and present situations of our world, if people, groups and nations are to live with one another in mutual respect and dignity. Thus, this paper argues for a vision of moral education as an historical, political and social science of morality, conducted as laboratory experiences which can educate and enable students to take moral perspectives on issues they will inevitably face and to be moral agents as citizens of the earth in the 21st century. (shrink)

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 (...) values, and assume their responsibilities towards both their patients and the military institution? To clarify this situation, and to show how such a reconciliation might be possible, we compared the history and content of two national professional codes of ethics: the Defence Ethics of the Canadian Armed Forces and the Code of Ethics of the Canadian Medical Association. Interestingly, even if the medical code is more focused on duties and responsibility while the military code is more focused on core values and is supported by a comprehensive ethical training program, they also have many elements in common. Further, both are based on the same core values of loyalty and integrity, and they are broad in scope but are relatively flexible in application. While there are still important sources of tension between and limits within these two codes of ethics, there are fewer differences than may appear at first glance because the core values and principles of military and medical ethics are not so different. (shrink)

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 (...) Association of Pakistan through a questionnaire. Pearson correlation results show the overall trend between the constructs of interest. Multiple regression results show that both intrinsic religiosity and extrinsic religiosity are significant positive predictors of ethical judgment. Ethical judgment was also found to be a significant, positive predictor of ethical intention. The main contribution of the study is evidence that ethical judgment acts as a mediator between religiosity and ethical intention in a non-Western highly religious context. This research also found that intrinsic religiosity impacts ethical intention directly as well as indirectly through ethical judgment, but extrinsic religiosity influences ethical intention only through its effect on ethical judgment. We discuss our results along with practical and research implications, and limitations of this research are highlighted to guide future research. (shrink)

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 (...) differences in follower reports of transformational leadership between those using more versus less advanced modes of care reasoning. Conceptual implications for understanding transformational leadership and the ethics of leadership, directions for future research, and suggestions for leadership interventions are discussed. (shrink)

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 (...) to summarize the psychological and neuroscience research findings relevant to moral decision making and consider how educators who teach ethics courses can apply them in developing ethics courses grounded in research. (shrink)

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. (...) Second, experiment 2, a middle school classroom-level experiment with a quasi-experimental design, demonstrated that peer exemplars, who are perceived to be attainable and relevant to students, better promoted service engagement compared with historic figures in moral education classes. (shrink)

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 (...) framework for this educational program designed to promote development of moral reasoning and conceptual complexity among the participants. Significant gains were achieved for participants in the Deliberate Psychological Education intervention when compared with a control group in which the participants received the ethics training in a more traditional lecture format. (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)

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 (...) to rationalize fallacious silence. We use a survey of graduate accounting students to test hypothesized factors that contribute to fallacious silence rationalizations in an academic setting. We find evidence that the ability to rationalize fallacious silence is related to community influences and personal traits such as awareness and moral competence. (shrink)

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 (...) manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must considerwhether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity)than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

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 (...) dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must considerwhether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario than in the second . In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

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 (...) for the distinction between compliance-based ethics programs and values-based ethics programs. We then explore three potential drawbacks of ethics programs: the specter of indoctrination, a politicization of ethics, and an atrophy of competence. Ethics programs that rely on coercive control may undermine their own effectiveness at stemming misbehavior. (shrink)

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.

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 (...) particular relevance as one path through which responsiveness to the human aspects of sustainable business practice might occur. Consideration is given to care as both an individual and organizational level construct. Business case examples are offered and directions for future research described. (shrink)

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 (...) larger study on clinical ethics committees and nurses’ and physicians’ use of these committees. We describe nine themes of clinical ethical conflict that were common to both hospital nurses and physicians, and three themes that were specific to physicians. Following this, we suggest reasons for differences in nurses’ and physicians’ ethical conflicts and discuss implications for practice and research. (shrink)

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.

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 (...) based on previous research on the relationship between ethics and moral psychology. This article especially attempts to show that meaningful links between the two concepts possible by using theoretical frameworks constructed by the most influential philosophers of science such as Kuhn and Lakatos. (shrink)

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.

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.

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.

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. (...) Descriptive norms also accounted for more variance in journalists’ ethical behavior than injunctive norms did on unethical behavior. The findings advance the Four-Component Model in significantly improving moral behavior predictability and offer a new way to assess journalists’ moral reasoning. (shrink)

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 (...) moral guidance. It has a sound historical basis, has face validity and emphasizes those social moral principles that allow psychologists to best serve individuals and society. Psychologists may nevertheless be confronted with conflicting demands because there are other norm systems that also regulate their behavior as researchers and practitioners, and they, like all people, are influenced by their conscience. Ultimately, psychologists working in the psycholegal field will be best served if they have good knowledge of, and have internalized, the ethical principles of psychology. (shrink)

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 (...) article explores the concept of professional virtue and argues that compliance is capable of becoming a professional virtue like scientific honesty. This requires, however, that regulatory and IRB demands contribute to human well-being and to the aims of research as a profession and that researchers, therefore, internalize the norms that underlie regulatory and IRB demands. This, in turn, requires a series of changes in the way society develops, promulgates, and enforces regulatory and IRB rules. The challenge is, simply put, to embed compliance into the world of living morality. (shrink)

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 (...) of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10 , 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10 , 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13 , 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services ). (shrink)

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 (...) in a context with strong Islamic beliefs. The framework goes beyond the platform of mere Islamic philanthropy and is based on CSR-stakeholder management practices. Following an exploratory research design and collecting interview data from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman, the study offers a snapshot of the CSR reality from the perspective of those living the phenomenon. The results suggest that the practice and perception of CSR in the examined context are largely grounded in the areas of social and altruistic actions but they cannot be examined in isolation from the religious context of CSR operation. This focus is mainly attributed to the dominant role of Islam in the examined sample, which leads to forms of non-structured or semi-structured approaches to CSR. Apart from the theoretical advancements offered to the CSR literature, the study also provides contributions for practitioners and policy makers. (shrink)

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 (...) are discussed as well as directions for future research. (shrink)

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. (...) We applied this program to a group of Korean high school science students gifted in science and engineering. To measure the effects of this program, we used an essay-based qualitative measurement. The results indicate that there was significant development in both epistemological beliefs and moral judgment. In closing, we briefly discuss the need to develop epistemological beliefs and moral judgment using an STS-based science ethics education program. (shrink)

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 (...) perceived frequency of unethical behavior towards customers and to the moral acceptability judgment of this type of unethical behavior. No support was found for the claim that features of organizational architecture are associated with the perceived frequency of unethical behavior towards customers. This is the first study to document the differential effects of organizational architecture and organizational ethical culture on perceived unethical behavior of employees towards customers, in wholesale banking. Implications for managers and future research are discussed. (shrink)

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 (...) components, one related to protection and the other to the preservation of relationships. Although gender does not affect moral reasoning directly, we find that it does so indirectly via personality, controlling for age, professional status, and professional background. We do not find a significant effect of managerial status on ethics of justice, but do find that holding a managerial position has a negative impact on ethics of care. Regarding personality, we detect significant positive effects of conscientiousness on ethics of justice and of neuroticism on ethics of care. (shrink)

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.

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 (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

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 (...) and Jones’ issue-contingent model of ethical decision making. We developed the conceptual model of consumer ethical decision making for CTE by incorporating four key elements from the issue-contingent model, i.e. moral recognition, moral judgement, moral intention and moral intensity, while personal moral philosophies were introduced as an antecedent to the consumer ethical decision-making process. The study was conducted on a sample of consumers from Slovenia, where CTE is a widespread phenomenon. The findings confirm that consumers’ recognition of CTE as a moral issue is influenced by their moral philosophy and perceptions regarding the magnitude of CTE’s consequences, their visibility, probability, and temporal immediacy. These perceptions also play an important role in determining consumers’ moral judgements and intentions regarding CTE. Moreover, through the process of moral recognition and moral judgement, consumers form intentions to participate in, or avoid CTE. The study holds important implications for public policy makers who are trying to reduce the tax gap in times of economic instability and fiscal crisis. (shrink)

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 (...) of moral decision-making. The model suggests that moral decision-making includes five interdependent, yet functionally distinct steps, issue framing, pre-processing, moral judgment, moral reflection, and moral intent. The model proposes a cognitive–intuitive view of moral judgment and it describes how emotion regulation, perceived moral intensity, and perceived ethical climate constructs impact the formation of moral intent. The paper discusses the theories that link emotions to moral judgment and implications of the model for future research and its implication for managers. (shrink)

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 (...) reported significantly higher levels of ethical intent relative to those who viewed the components as either all weakly implemented or not present. Combinations including training initiatives plus one other element had a similar impact to the fully implemented approach. Contrary to expectations, ethics-oriented performance appraisal content did not relate more strongly to ethical intent than codes of ethics. (shrink)

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 (...) completed at the beginning and end of the education process, our results indicate a positive shift in moral judgement intensity. We, therefore, recommend appeal to moral identity as a leverage strategy to be employed in business ethics education in order to strengthen students’ moral judgment. (shrink)

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 (...) exclusively online methods can support the wide range of goals necessary to good moral pedagogy in SEE, though there seems no a priori reason to rule this out. Only careful, goal-based assessment of online case study SEE teaching can resolve this question. (shrink)

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 (...) the importance of a balanced working life (cognitive legitimacy) and (3) satisfying younger lawyers' needs for personal support, autonomy and responsibility (pragmatic legitimacy). The principled actions of partners are portrayed as the cornerstone of shaping a moral community in legal practise. (shrink)