Switch to: References

Add citations

You must login to add citations.
  1. The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531-551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   26 citations  
  • A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues.Edina Eberhardt-Toth & David M. Wasieleski - 2013 - Journal of Business Ethics 117 (4):735-751.
    This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • Institutionalizing Ethical Innovation in Organizations: An Integrated Causal Model of Moral Innovation Decision Processes.E. Günter Schumacher & David M. Wasieleski - 2013 - Journal of Business Ethics 113 (1):15-37.
    This article answers several calls—coming as well from corporate governance practitioners as from corporate governance researchers—concerning the possibility of complying simultaneously with requirements of innovation and ethics. Revealing the long-term orientation as the variable which permits us to link the principal goal of organization, being “survival,” with innovation and ethic, the article devises a framework for incorporating ethics into a company’s processes and strategies for innovation. With the principal goal of organizations being “survival” in the long-term, it is assumed that (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   9 citations  
  • Observers' Impressions of Unethical Persons and Whistleblowers.Wayne H. Decker & Thomas J. Calo - 2007 - Journal of Business Ethics 76 (3):309 - 318.
    Since there have been many recent occurrences of alleged wrongdoing by business persons and other professionals, it seems additional ethics research is needed to obtain knowledge that will impact real-world behavior. An empirical study assessed business students’ impressions of hypothetical wrongdoers and whistleblowers. To some extent, impressions of an unethical executive and a whistleblower were influenced by the same variables and in opposite directions. Female respondents judged the unethical executive less favorably and the whistleblower more favorably than did males. The (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   3 citations  
  • Military Ethical Decision Making: The Effects of Option Choice and Perspective Taking on Moral Decision-Making Processes and Intentions.Megan M. Thompson, Tonya Hendriks & Ann-Renée Blais - 2018 - Ethics and Behavior 28 (7):578-596.
    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.
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark  
  • The Reputation Effects of Earnings Management in the Internal Labor Market.Steven E. Kaplan & Susan P. Ravenscroft - 2004 - Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
    Direct download (6 more)  
     
    Export citation  
     
    Bookmark   8 citations  
  • Dishonesty in the Classroom: The Effect of Cognitive Dissonance and the Mitigating Influence of Religious Commitment. [REVIEW]Gordon F. Woodbine & Vimala Amirthalingam - 2013 - Journal of Academic Ethics 11 (2):139-155.
    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 (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean.Philmore Alleyne, Diana Weekes-Marshall, Stacey Estwick & Robertine Chaderton - 2014 - Journal of Academic Ethics 12 (2):129-144.
    Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action , theory of planned behavior and the extended model of the theory of planned behavior in predicting accounting students’ intentions to act unethically . Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables significantly (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Moral Intensity, Issue Importance, and Ethical Reasoning in Operations Situations.Sean Valentine & David Hollingworth - 2012 - Journal of Business Ethics 108 (4):509 - 523.
    Previous work suggests that moral intensity and the perceived importance of an ethical issue can influence individual ethical decision making. However, prior research has not explored how the various dimensions of moral intensity might differentially affect PIE, or how moral intensity might function together with (or in the presence of) PIE to influence ethical decision making. In addition, prior work has also not adequately investigated how the operational context of an organization, which may embody conditions or practices that create barriers (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   18 citations  
  • Erratum To: Institutionalizing Ethical Innovation in Organizations: An Integrated Causal Model of Moral Innovation Decision Processes. [REVIEW]E. Günter Schumacher & David M. Wasieleski - 2013 - Journal of Business Ethics 113 (1):181-182.
    This article answers several calls—coming as well from corporate governance practitioners as from corporate governance researchers—concerning the possibility of complying simultaneously with requirements of innovation and ethics. Revealing the long-term orientation as the variable which permits us to link the principal goal of organization, being “survival,” with innovation and ethic, the article devises a framework for incorporating ethics into a company’s processes and strategies for innovation. With the principal goal of organizations being “survival” in the long-term, it is assumed that (...)
    Direct download (6 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • The Ethics of Meaningful Work: Types and Magnitude of Job-Related Harm and the Ethical Decision-Making Process.Douglas R. May, Cuifang Li, Jennifer Mencl & Ching-Chu Huang - 2014 - Journal of Business Ethics 121 (4):651-669.
    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 (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • 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 (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   12 citations  
  • Ethical Decision Making and the Employed Lawyer.Sally Gunz & Hugh Gunz - 2007 - Journal of Business Ethics 81 (4):927-944.
    This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue. [REVIEW]Kanika T. Bhal & Anubha Dadhich - 2011 - Journal of Business Ethics 103 (3):485-496.
    Given the prevalence of corporate frauds and the significance of whistle blowing as a mechanism to report about the frauds, the present study explores the impact of ethical leadership and leader–member exchange (LMX) on whistle blowing. Additionally, the article also explores the moderating role of the moral intensity [studied as magnitude of consequences (MOC)] of the issue on this relationship. The article reports results of three experimental studies conducted on the postgraduate students of a premier technology institute in India. Ethical (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   13 citations  
  • The Effect of Moral Intensity on Ethical Judgment.Joan Marie McMahon & Robert J. Harvey - 2007 - Journal of Business Ethics 72 (4):335-357.
    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 (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   35 citations  
  • A New Methodological Approach for Studying Moral Reasoning Among Managers in Business Settings.James Weber & Elaine McGivern - 2010 - Journal of Business Ethics 92 (1):149-166.
    The introduction and validation of a new instrument, The Moral Reasoning Inventory, designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting is the subject of this article. The instrument consists of two moral dilemma scenarios with eight MR statements. Two measurement scales were used for analyzing patterns of individual responses: the strength of belief in the reasons and the importance of those reasons for resolving the dilemma. Managers enrolled in a part-time (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   6 citations  
  • Ethical Antecedents of Cheating Intentions: Evidence of Mediation. [REVIEW]Jeremy J. Sierra & Michael R. Hyman - 2008 - Journal of Academic Ethics 6 (1):51--66.
    Although the pedagogy literature indicates significant relationships between cheating intentions and both personal and situational factors, no published research has examined the joint effect of personal moral philosophy and perceived moral intensity components on students’ cheating intentions. Hence, a structural equation model that relates magnitude of consequences, relativism, and idealism to willingness to cheat, is developed and tested. Using data from undergraduate business students, the empirical results provide insight into these relationships and evidence of mediation for magnitude of consequences on (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   4 citations  
  • The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions.Breda Sweeney, Don Arnold & Bernard Pierce - 2010 - Journal of Business Ethics 93 (4):531 - 551.
    This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   27 citations  
  • Relative Importance Measurement of the Moral Intensity Dimensions.John Tsalikis, Bruce Seaton & Philip Shepherd - 2008 - Journal of Business Ethics 80 (3):613-626.
    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.
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   12 citations  
  • Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management.Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader - 2007 - Journal of Business Ethics 74 (2):149-164.
    Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...)
    Direct download (6 more)  
     
    Export citation  
     
    Bookmark   9 citations  
  • The Joint Moderating Impact of Moral Intensity and Moral Judgment on Consumer’s Use Intention of Pirated Software.Mei-Fang Chen, Ching-Ti Pan & Ming-Chuan Pan - 2009 - Journal of Business Ethics 90 (3):361 - 373.
    Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a joint (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   16 citations  
  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375-413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   281 citations  
  • Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations.Sefa Hayibor & David M. Wasieleski - 2009 - Journal of Business Ethics 84 (S1):151 - 165.
    Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly on understanding ethical decision-making. This increased interest is due largely to managers' desire to reduce the incidence of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process - moral intensity. In particular, we explore the potential influence of a particular cognitive heuristic - the availability heuristic -on perceptions of moral intensity. It is our contention that (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   10 citations  
  • Professionals' Tax Liability Assessments and Ethical Evaluations in an Equitable Relief Innocent Spouse Case.Gary Fleischman & Sean Valentine - 2003 - Journal of Business Ethics 42 (1):27-44.
    This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   26 citations  
  • Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants' Propensity to Manage Earnings.Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta - 2009 - Journal of Business Ethics 84 (3):367 - 387.
    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 (...)
    Direct download (4 more)  
    Translate
     
     
    Export citation  
     
    Bookmark   5 citations  
  • Consumers' Evaluation of Unethical Marketing Behaviors: The Role of Customer Commitment. [REVIEW]Rhea Ingram, Steven J. Skinner & Valerie A. Taylor - 2005 - Journal of Business Ethics 62 (3):237 - 252.
    While there is a significant amount of research investigating managerial ethical judgments, a limited amount examines consumer judgments of unethical corporate behavior and its impact on the marketplace. This study examines how consumers’ commitment to a company impacts not only their ethical judgment of corporate behavior but also the outcomes of that judgment. The authors test hypotheses with data from 334 consumers and find that consumers’ level of commitment attenuates the level of perceived fairness. More specifically, highly committed consumers may (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   23 citations  
  • The Role of Moral Intensity and Fairness Perception in Judgments of Ethicality: A Comparison of Managerial Professionals and the General Public. [REVIEW]M. S. Singer - 1996 - Journal of Business Ethics 15 (4):469 - 474.
    Using a scenario approach involving hypothetical moral decisions, the study aims to (1) compare managerial professionals' ethicality judgments with those made by the general public, and (2) ascertain the roles of perceived intensity (Jones, 1991) as well as perceived fairness of the moral issue in judgments of ethicality. While the two respondent groups made similar ratings on variables of moral intensity, fairness, and ethicality; the evaluation processes underlying their ethicality judgments were different. Empirically, the study has also established a link (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   45 citations  
  • The Role of Ethics and Social Responsibility in Organizational Success: A Spanish Perspective.Scott John Vitell, Encarnación Ramos & Ceri M. Nishihara - 2010 - Journal of Business Ethics 91 (4):467-483.
    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 (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   12 citations  
  • The Applicability of a Contingent Factors Model to Accounting Ethics Research.Jeffrey R. Cohen & Nonna Martinov Bennie - 2006 - Journal of Business Ethics 68 (1):1-18.
    This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   20 citations  
  • What Would I Do? Civilians' Ethical Decision Making in Response to Military Dilemmas.Ann-Renée Blais & Megan M. Thompson - 2013 - Ethics and Behavior 23 (3):237-249.
    This research explored the ethical decision-making process of civilians in response to real-world military dilemmas. Results revealed the complexity of these dilemmas, with about equal proportions of civilians choosing each of two response options. The moral intensity dimension of social consensus significantly predicted moral judgment in both dilemmas, whereas that of magnitude of consequences did so in only one dilemma, partially supporting our hypothesis. Both dimensions were significant predictors of moral intent in both dilemmas as was moral judgment, also supporting (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • A Review of The Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW]Michael J. O’Fallon & Kenneth D. Butterfield - 2005 - Journal of Business Ethics 59 (4):375 - 413.
    This review summarizes and critiques the empirical ethical decision-making literature from 1996-2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable - awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   289 citations  
  • Deception in Business Networks: Is It Easier to Lie Online?Jeanne M. Logsdon & Karen D. W. Patterson - 2009 - Journal of Business Ethics 90 (S4):537 - 549.
    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 (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Implicit Theories and Issue Characteristics as Determinants of Moral Awareness and Intentions.Kurt Wurthmann - 2017 - Journal of Business Ethics 142 (1):93-116.
    Individuals’ implicit theories that people’s character is fixed versus malleable are associated with their holding beliefs that morality is primarily determined by fulfilling prescribed duties versus upholding basic rights of others, respectively. Three studies provide evidence that the ability to recognize that a situation can legitimately be considered from a moral point of view is interactively dependent upon the nature of perceivers’ implicit theories and the extent to which the issue involves a violation that emphasizes a failure to fulfill a (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Investigating Moral Ideology, Ethical Beliefs, and Moral Intensity Among Consumers of Pakistan.Syed Afzal Moshadi Shah & Shehla Amjad - 2017 - Asian Journal of Business Ethics 6 (2):153-187.
    The purpose of the study is to empirically examine moral ideology, ethical beliefs, and moral intensity in the context of Pakistan. Jones, 366–395, 1991) model and Muncy and Vitell have extensively been investigated and validated in west for examining ethical decision-making process. This study examines and validates these models in a collectivist cultural settings, i.e., Pakistan. A self-administered online survey technique using convenience sampling technique was used to gather data from a sample of 1000 consumers in Pakistan. Final analysis was (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Subjective Probability Assessments of the Incidence of Unethical Behavior: The Importance of Scenario–Respondent Fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics 20 (1):1-11.
    Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark   5 citations  
  • The Effect of Moral Intensity on Ethical Decision Making in Accounting.Hui‐Ling Yang & Wei‐Pang Wu - 2009 - Journal of Moral Education 38 (3):335-351.
    The purpose of this study was to examine the dimensionality of a moral intensity construct in four ethical accounting scenarios and how the dimensions directly affect the specific processes of moral decision making of accounting students. A survey was conducted with 233 accounting students enrolled in the school of accounting in a university of mainland China. Results indicated that the dimensions of moral intensity were significantly related to moral recognition, moral judgement and moral intention in relation to moral issues. The (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   6 citations  
  • Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings.Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta - 2009 - Journal of Business Ethics 84 (3):367-387.
    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 (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   4 citations  
  • Ethical Decision–Making: A Multidimensional Construct.Danielle S. Beu, M. Ronald Buckley & Michael G. Harvey - 2003 - Business Ethics 12 (1):88–107.
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   50 citations  
  • Moral Intensity as a Predictor of Social Responsibility.Eugene D. Jaffe & Hanoch Pasternak - 2006 - Business Ethics 15 (1):53–63.
  • Subjective Probability Assessments of the Incidence of Unethical Behavior: The Importance of Scenario-Respondent Fit.Darlene Bay & Alexey Nikitkov - 2011 - Business Ethics: A European Review 20 (1):1-11.
  • The Joint Moderating Impact of Moral Intensity and Moral Judgment on Consumer’s Use Intention of Pirated Software.Mei-Fang Chen, Ching-Ti Pan & Ming-Chuan Pan - 2009 - Journal of Business Ethics 90 (3):361-373.
    Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer's use intention of pirated software. This study aims to understand the consumer's use intention of pirated software in Taiwan based on the theory of planned behavior proposed by Ajzen. In addition, moral intensity and moral judgment are adopted as a joint moderator to examine their combined influence on the proposed research (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   17 citations  
  • Consumers’ Evaluation of Unethical Marketing Behaviors: The Role of Customer Commitment.Rhea Ingram, Steven J. Skinner & Valerie A. Taylor - 2005 - Journal of Business Ethics 62 (3):237-252.
    While there is a significant amount of research investigating managerial ethical judgments, a limited amount examines consumer judgments of unethical corporate behavior and its impact on the marketplace. This study examines how consumers' commitment to a company impacts not only their ethical judgment of corporate behavior but also the outcomes of that judgment. The authors test hypotheses with data from 334 consumers and find that consumers' level of commitment attenuates the level of perceived fairness. More specifically, highly committed consumers may (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   20 citations  
  • Observers’ Impressions of Unethical Persons and Whistleblowers.Wayne H. Decker & Thomas J. Calo - 2007 - Journal of Business Ethics 76 (3):309-318.
    Since there have been many recent occurrences of alleged wrongdoing by business persons and other professionals, it seems additional ethics research is needed to obtain knowledge that will impact real-world behavior. An empirical study assessed business students' impressions of hypothetical wrongdoers and whistleblowers. To some extent, impressions of an unethical executive and a whistleblower were influenced by the same variables and in opposite directions. Female respondents judged the unethical executive less favorably and the whistleblower more favorably than did males. The (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   3 citations  
  • Organizational Role and Environmental Uncertainty as Influences on Ethical Work Climate in Military Units.James Weber & Virginia W. Gerde - 2011 - Journal of Business Ethics 100 (4):595 - 612.
    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 (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Moral Intensity as a Predictor of Social Responsibility.Eugene D. Jaffe & Hanoch Pasternak - 2006 - Business Ethics: A European Review 15 (1):53-63.
  • Ethical Decision-Making: A Multidimensional Construct.Danielle S. Beu, M. Ronald Buckley & Michael G. Harvey - 2003 - Business Ethics: A European Review 12 (1):88-107.
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   46 citations