Moral reasoning as a determinant of organizational citizenship behaviors: A study in the public accounting profession [Book Review]

Journal of Business Ethics 33 (3):233 - 244 (2001)

Abstract

This study examines the relationship between an employee's level of moral reasoning and a form of work performance known as organizational citizenship behaviors (OCB). Prior research in the public accounting profession has found higher levels of moral reasoning to be positively related to various types of ethical behavior. This study extends the ethical domain of accounting behaviors to include OCB. Analysis of respondents from a public accounting firm in the northeast region of the United States (n = 107) support a positive and significant relationship between moral reasoning and two dimensions of OCB: interpersonal helping behaviors and sportsmanship behaviors. This study controls for previously identified determinants of OCB (e.g., procedural justice) and demographic variables (age, sex, tenure and social desirability). Results suggest that moral reasoning accounts for professional behaviors that are perceived as intrinsically good by the employee and economically beneficial by the employer.

Download options

PhilArchive



    Upload a copy of this work     Papers currently archived: 72,879

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Analytics

Added to PP
2009-01-28

Downloads
60 (#194,048)

6 months
1 (#386,001)

Historical graph of downloads
How can I increase my downloads?