Journal of Business Ethics 53 (3):313-323 (2004)
Abstract |
The purpose of this study was to gain a better understanding of the impact of moral issues on the moral decision-making process within the field of accounting. In particular, the study examined differences in the perceptions of the underlying characteristics of moral issues on the specific steps of the moral decision-making process of four different accounting situations.The research results suggested that student's perception of the components of moral intensity as well as the various stages of the moral decision-making process was influenced by the type and intensity of the moral issue. In general, accounting student's perceptions of the importance of these variables varied between less unethical and more unethical accounting issues. The differences in perceptions of four moral intensity components: magnitude of consequences, concentration of effect, probability of effect and proximity stood out more in the accounting issues analyzed.
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Keywords | moral intensity ethics accounting business ethics moral issue |
Categories | (categorize this paper) |
DOI | 10.1023/B:BUSI.0000039378.74446.df |
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References found in this work BETA
A Review of Empirical Studies Assessing Ethical Decision Making in Business. [REVIEW]Terry W. Loe, Linda Ferrell & Phylis Mansfield - 2000 - Journal of Business Ethics 25 (3):185 - 204.
The Role of Moral Intensity in Moral Judgments: An Empirical Investigation. [REVIEW]Sara A. Morris & Robert A. McDonald - 1995 - Journal of Business Ethics 14 (9):715 - 726.
The Role of Moral Intensity in Ethical Decision Making A Review and Investigation of Moral Recognition, Evaluation, and Intention.Douglas R. May & Kevin P. Pauli - 2002 - Business and Society 41 (1):84-117.
Ethical Behavior of Marketing Managers.David J. Fritzsche & Helmut Becker - 1983 - Journal of Business Ethics 2 (4):291 - 299.
Citations of this work BETA
A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW]Jana L. Craft - 2013 - Journal of Business Ethics 117 (2):221-259.
Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions.Nitish Singh, Yung-Hwal Park & Kevin Lehnert - 2015 - Journal of Business Ethics 129 (1):195-219.
Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 155 (1):289-304.
Investigating and Assessing the Quality of Employee Ethics Training Programs Among US-Based Global Organizations.James Weber - 2015 - Journal of Business Ethics 129 (1):27-42.
The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
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