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  1. Measuring Ethical Ideology in Business Ethics: A Critical Analysis of the Ethics Position Questionnaire. [REVIEW]Mark A. Davis, Mark G. Andersen & Mary B. Curtis - 2001 - Journal of Business Ethics 32 (1):35 - 53.
    Individual differences in ethical ideology are believed to play a key role in ethical decision making. Forsyths (1980) Ethics Position Questionnaire (EPQ) is designed to measure ethical ideology along two dimensions, relativism and idealism. This study extends the work of Forsyth by examining the construct validity of the EPQ. Confirmatory factor analyses conducted with independent samples indicated three factors – idealism, relativism, and veracity – account for the relationships among EPQ items. In order to provide further evidence of the instruments (...)
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  • 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 (...)
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  • Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions.Gene Brown - 1999 - Business Ethics Quarterly 9 (2):183-206.
    This study examined the relationship between the individual difference variables of personal moral philosophy, locus of control, Machiavellianism, and just world beliefs and ethical judgments and behavioral intentions. A sample of 602 marketing practitioners participated in the study. Structural equation modeling was used to test hypothesized relationships. The results either fully or partially supported hypothesized direct effects for idealism, relativism, and Machiavellianism. Findings also suggested that Machiavellianism mediated the relationship between individual difference variables and ethical judgments/behavioral intentions.
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  • The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning.Sean R. Valentine & Connie R. Bateman - 2011 - Journal of Business Ethics 102 (1):155-168.
    Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning in different business situations. However, the manner in which these constructs work together to shape different steps of the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on the recognition of an ethical issue and ethical intention. Utilizing a sales-based (...)
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  • Ethical Orientation and Awareness of Tourism Students.Simon Hudson & Graham Miller - 2005 - Journal of Business Ethics 62 (4):383-396.
    The tourism industry is one of the largest industries in the world, and despite recent events that have made its operating environment more complex, the industry continues to grow [Theobald, 2005, Global Tourism, 3rd edn., Butterworth-Heinemann/Elsevier]. Commensurate to the size of the industry is a growth in the number of students pursuing degree courses in tourism around the world. Despite an increasingly sophisticated literature, the relative recency of the industry and its study has meant little attention has been paid in (...)
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  • Ethical Perceptions of Business Students in a New Zealand University: Do Gender, Age and Work Experience Matter?Gabriel Eweje & Margaret Brunton - 2010 - Business Ethics 19 (1):95-111.
    Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...)
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  • Ethical Judgments and Intentions: A Multinational Study of Marketing Professionals.Scott J. Vitell, Aysen Bakir, Joseph G. P. Paolillo, Encarnacion Ramos Hidalgo, Jamal Al‐Khatib & Mohammed Y. A. Rawwas - 2003 - Business Ethics: A European Review 12 (2):151-171.
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  • Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior. [REVIEW]Howard F. Buchan - 2005 - Journal of Business Ethics 61 (2):165 - 181.
    The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...)
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  • Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control. [REVIEW]Randy K. Chiu - 2003 - Journal of Business Ethics 43 (1-2):65-74.
    The growing body of whistleblowing literature includes many studies that have attempted to identify the individual level antecedents of whistleblowing behavior. However, cross-cultural differences in perceptions of the ethicality of whistleblowing affect the judgment of whistleblowing intention. This study ascertains how Chinese managers/professionals decide to blow the whistle in terms of their locus of control and subjective judgment regarding the intention of whistleblowing. Hypotheses that are derived from these speculations are tested with data on Chinese managers and professionals. Statistical analysis (...)
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  • Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. [REVIEW]Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121 - 137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees (...)
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  • Ethical Judgments and Intentions: A Multinational Study of Marketing Professionals.Scott J. Vitell, Aysen Bakir, Joseph G. P. Paolillo, Encarnacion Ramos Hidalgo, Jamal Al-Khatib & Mohammed Y. A. Rawwas - 2003 - Business Ethics 12 (2):151–171.
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  • Applying Ethical Concepts to the Study of “Green” Consumer Behavior: An Analysis of Chinese Consumers' Intentions to Bring Their Own Shopping Bags.Ricky Y. K. Chan, Y. H. Wong & T. K. P. Leung - 2008 - Journal of Business Ethics 79 (4):469-481.
    Drawing on the general ethics and social psychology literature, this study presents a model to delineate the major factors likely to affect consumers' intentions to bring their own shopping bags when visiting a supermarket . The model is empirically validated using a survey of 250 Chinese consumers. Overall, the findings support the hypothesized direct influence of teleological evaluation and habit on BYOB intention, as well as that of deontological evaluation and teleological evaluation on ethical judgment about the BYOB practice. Teleological (...)
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  • A Comparison of Nigerian to American Views of Bribery and Extortion in International Commerce.John Tsalikis & Osita Nwachukwu - 1991 - Journal of Business Ethics 10 (2):85 - 98.
    This study investigates the differences in the way bribery and extortion is perceived by two different cultures — American and Nigerian. Two hundred and forty American business students and one hundred and eighty Nigerian business students were presented with three scenarios describing a businessman offering a bribe to a government official and three scenarios describing a businessman being forced to pay a bribe to an official in order to do business. The Reidenbach-Robin instrument was used to measure the ethical reactions (...)
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  • Ethical Ideology and Ethical Judgment Regarding Ethical Issues in Business.Tim Barnett, Ken Bass & Gene Brown - 1994 - Journal of Business Ethics 13 (6):469 - 480.
    Differences in ethical ideology are thought to influence individuals'' reasoning about moral issues (Forsyth and Nye, 1990; Forsyth, 1992). To date, relatively little research has addressed this proposition in terms of business-related ethical issues. In the present study, four groups, representing four distinct ethical ideologies, were created based on the two dimensions of the Ethical Position Questionnaire (idealism and relativism), as posited by Forsyth (1980). The ethical judgments of individuals regarding several business-related issues varied, depending upon their ethical ideology.
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  • Improving Sales Performance Through Ethics: The Relationship Between Salesperson Moral Judgment and Job Performance. [REVIEW]Charles H. Schwepker & Thomas N. Ingram - 1996 - Journal of Business Ethics 15 (11):1151 - 1160.
    This study examines the relationship between salespeople's moral judgment and their job performance. Results indicate a positive relationship between moral judgment and job performance when certain characteristics are present. Implications for sales managers and sales researchers are provided. Additionally, directions for future research are given.
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  • Ethical Judgments: What Do We Know, Where Do We Go? [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2013 - Journal of Business Ethics 115 (3):575-597.
    Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of (...)
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  • The Ethical Decision Making of Men and Women Executives in International Business Situations.Sean R. Valentine & Terri L. Rittenburg - 2007 - Journal of Business Ethics 71 (2):125-134.
    While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than (...)
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  • The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: A Cross-Cultural Comparison.John Cherry - 2006 - Journal of Business Ethics 68 (2):113-132.
    The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral (...)
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  • The Role of Moral Intensity and Moral Philosophy in Ethical Decision Making: A Cross-Cultural Comparison of China and the European Union.Scott J. Vitell & Abhijit Patwardhan - 2008 - Business Ethics 17 (2):196–209.
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  • Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives.William Shafer - 2002 - Journal of Business Ethics 38 (3):243 - 262.
    This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...)
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  • Machiavellianism, Profit, and the Dimensions of Ethical Judgment: A Study of Impact. [REVIEW]Donald H. Schepers - 2003 - Journal of Business Ethics 42 (4):339 - 352.
    Research by Reidenbach and Robin (1990) provides a means to study the differential impact of three dimensions of attitude toward ethics: moral equity, relativism, and contractualism. It is hypothesized that moral equity will be the most significant predictor of ethical judgment and intent to act. It is also hypothesized that Machiavellianism and profit will affect relativism and contractualism dimensions, but not moral equity. Additionally, it is hypothesized that Machiavellianism will interact with profit to affect intent to act. Moral equity was (...)
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  • Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession.Pedro Augusto Marques & José Azevedo-Pereira - 2009 - Journal of Business Ethics 86 (2):227-242.
    The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...)
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  • The Mismeasure of Morals: Antisocial Personality Traits Predict Utilitarian Responses to Moral Dilemmas.Daniel M. Bartels & David A. Pizarro - 2011 - Cognition 121 (1):154-161.
  • The Effects of Gender and Setting on Accountants' Ethically Sensitive Decisions.Robin R. Radtke - 2000 - Journal of Business Ethics 24 (4):299 - 312.
    This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...)
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  • Corporate Ethical Values, Group Creativity, Job Satisfaction and Turnover Intention: The Impact of Work Context on Work Response. [REVIEW]Sean Valentine, Lynn Godkin, Gary M. Fleischman & Roland Kidwell - 2011 - Journal of Business Ethics 98 (3):353 - 372.
    A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...)
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  • Ethical Ideology and the Ethical Judgments of Marketing Professionals.Tim Barnett, Ken Bass, Gene Brown & Frederic J. Hebert - 1998 - Journal of Business Ethics 17 (7):715-723.
    The present study extends the study of individuals' ethical ideology withinthe context of marketing ethics issues. A national sample of marketing professionals participated. Respondents' ethical ideologies were classified as absolutists, situationists, exceptionists, or subjectivists using the Ethical Position Questionnaire (Forsyth, 1980). Respondents then answered questions about three ethically ambiguous situations common to marketing and sales. The results indicated that marketers' ethical judgments about the situations differed based on their ethical ideology, with absolutists rating the actions as most unethical. The findings (...)
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  • Some Ethical Implications of Individual Competitiveness.Peter E. Mudrack, James M. Bloodgood & William H. Turnley - 2012 - Journal of Business Ethics 108 (3):347-359.
    This study examined some ethical implications of two different individual competitive orientations. Winning is crucially important in hypercompetitiveness , whereas a personal development (PD) perspective considers competition as a means to self-discovery and self-improvement. In a sample of 263 senior-level undergraduate business students, survey results suggested that hypercompetitiveness was generally associated with “poor ethics” and PD competitiveness was linked with “high ethics”. For example, hypercompetitive individuals generally saw nothing wrong with self-interested gain at the expense of others, but PD competitors (...)
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  • Psychometric Properties of the Reidenbach–Robin Multidimensional Ethics Scale.Joan Marie McMahon & Robert J. Harvey - 2007 - Journal of Business Ethics 72 (1):27-39.
    The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics 7, 871–879; 1990, Journal of Business Ethics 9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review (...)
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  • A Multidimensional Approach to Finnish Managers' Moral Decision-Making.Johanna Kujala - 2001 - Journal of Business Ethics 34 (3-4):231 - 254.
    This paper analyses managers'' moral decision-making, and studies the role of ethical theories in it by following the research tradition using the multidimensional ethics scale. The research question is: what kinds of ethical dimensions do Finnish business managers reveal when they are making moral decisions, and how have these dimensions changed in the 1990s? This question is answered by examining what kinds of factors emerge when the multidimensional ethics scale is used to analyse Finnish managers'' attitudes toward moral dilemmas. The (...)
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  • The Quest to Improve the Human Condition: The First 1 500 Articles Published in Journal of Business Ethics. [REVIEW]Denis Collins - 2000 - Journal of Business Ethics 26 (1):1 - 73.
    In 1999, the Journal of Business Ethics published its 1 500th article. This article commemorates the journal's quest "to improve the human condition" (Michalos, 1988, p. 1) with a summary and assessment of the first eighteen volumes. The first part provides an overview of JBE, highlighting the journal's growth, types of methodologies published, and the breadth of the field. The second part provides a detailed account of the quantitative research findings. Major research topics include (1) prevalence of ethical behavior, (2) (...)
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  • A Cross-Cultural Comparison of the Deliberative Reasoning of Canadian and Chinese Accounting Students.Lin Ge & Stuart Thomas - 2008 - Journal of Business Ethics 82 (1):189-211.
    Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting (...)
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  • Ethical Judgments in Business Ethics Research: Definition, and Research Agenda.John R. Sparks & Yue Pan - 2010 - Journal of Business Ethics 91 (3):405-418.
    Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given its importance to understanding people’s ethical choices, future research should explore the psychological processes that produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several extant definitions, the authors offer a definition of the construct and discuss its (...)
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  • Spanish and American Business Professionals' Ethical Evaluations in Global Situations.Sean R. Valentine & Terri L. Rittenburg - 2004 - Journal of Business Ethics 51 (1):1-14.
    More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and intentions to (...)
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  • Religiosity, Ethical Ideology, and Intentions to Report a Peer's Wrongdoing.Tim Barnett, Ken Bass & Gene Brown - 1996 - Journal of Business Ethics 15 (11):1161 - 1174.
    Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects read (...)
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  • A Cross-Cultural Application of a Theoretical Model of Business Ethics: Bridging the Gap Between Theory and Data. [REVIEW]John Cherry, Monle Lee & Charles S. Chien - 2003 - Journal of Business Ethics 44 (4):359 - 376.
    Hunt and Vitell''s General Theory (1992) is used in a cross-cultural comparison of U.S. and Taiwanese business practitioners. Results indicate that Taiwanese practitioners exhibit lower perceptions of an ethical issue in a scenario based on bribery, as well as milder deontological evaluations and ethical judgments relative to their U.S. counterparts. In addition, Taiwan respondents showed higher likelihood of making the payment. Several of the paths between variables in the theory are confirmed in both U.S. and Taiwan samples, with summary data (...)
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  • Lost in Cyberspace: Ethical Decision Making in the Online Environment. [REVIEW]Joan M. McMahon & Ronnie Cohen - 2009 - Ethics and Information Technology 11 (1):1-17.
    In this study, a 20-item questionnaire was used to elicit undergraduates’ (N = 93) ethical judgment and behavioral intention regarding a number of behaviors involving computers and internet usage. Machiavellianism was found to be uncorrelated with both ethical judgment and behavioral intention. Gender was found to be negatively correlated with both ethical judgment and behavioral intention, such that females judged the behaviors as being less ethical than males, and were less likely to engage in the behaviors than males. A disconnect (...)
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  • An Analysis of the Factor Structure of Jones’ Moral Intensity Construct.Joan M. McMahon & Robert J. Harvey - 2006 - Journal of Business Ethics 64 (4):381-404.
    In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest's 1986 model. Jones claimed that moral intensity, which is "the extent of issue-related moral imperative in a situation", consists of six characteristics: magnitude of consequences, social consensus, probability of effect, temporal immediacy, proximity, and concentration of effect. This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized by a 12-item (...)
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  • A Multidimensional Scale for Measuring Business Ethics: A Purification and Refinement. [REVIEW]Randall S. Hansen - 1992 - Journal of Business Ethics 11 (7):523 - 534.
    Many researchers in the field of business ethics have attempted to develop methods to determine and evaluate the ethics of a variety of different classes of people, including students, professionals, and mixed samples of students and professionals. Unfortunately, most of these studies were disjunctive, simply adding confusion to an already unfocused area of research. However, Reidenbach and Robin (1988, 1990), have changed this trend by attempting to quantify the various ethical philosophies into a multi-dimensional scale of business ethics. This paper (...)
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  • 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 (...)
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  • Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics.R. E. Reidenbach & D. P. Robin - 1990 - Journal of Business Ethics 9 (8):639 - 653.
    This study represents an improvement in the ethics scales inventory published in a 1988 Journal of Business Ethics article. The article presents the distillation and validation process whereby the original 33 item inventory was reduced to eight items. These eight items comprise the following ethical dimensions: a moral equity dimension, a relativism dimension, and a contractualism dimension. The multidimensional ethics scale demonstrates significant predictive ability.
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  • A Cross-National Comparison of University Students' Perceptions Regarding the Ethics and Acceptability of Sales Practices.Thomas H. Stevenson & Charles D. Bodkin - 1998 - Journal of Business Ethics 17 (1):45 - 55.
    This scenario-based study examines the perceptions of university students in the United States and Australia regarding the ethics and acceptability of various sales practices. Study results indicate several significant differences between U.S. and Australian university students regarding the perceptions of ethical and acceptable sales practices. These differences centered on company-salesperson and salesperson-customer relationships. The findings are significant for the employer, and have consequences for customers and competitors. They also have implications for recruiters and managers of salespeople, academics with an interest (...)
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  • Considerations in Ethical Decision-Making and Software Piracy.Suzanne C. Wagner & G. Lawrence Sanders - 2001 - Journal of Business Ethics 29 (1-2):161 - 167.
    Individuals are faced with the many opportunities to pirate. The decision to pirate or not may be related to an individual''s attitudes toward other ethical issues. A person''s ethical and moral predispositions and the judgments that they use to make decisions may be consistent across various ethical dilemmas and may indicate their likelihood to pirate software. This paper investigates the relationship between religion and a theoretical ethical decision making process that an individual uses when evaluating ethical or unethical situations. An (...)
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  • Why Managers Fail to Do the Right Thing: An Empirical Study of Unethical and Illegal Conduct.N. Craig Smith, Sally S. Simpson & Chun-Yao Huang - 2007 - Business Ethics Quarterly 17 (4):633-667.
    We combine prior research on ethical decision-making in organizations with a rational choice theory of corporate crime from criminology to develop a model of corporate offending that is tested with a sample of U.S. managers. Despite demands for increased sanctioning of corporate offenders, we find that the threat of legal action does not directly affect the likelihood of misconduct. Managers’ evaluations of the ethics of the act, measured using a multidimensional ethics scale, have a significant effect, as do outcome expectancies (...)
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  • Why Managers Fail to Do the Right Thing.N. Craig Smith, Sally S. Simpson & Chun-Yao Huang - 2007 - Business Ethics Quarterly 17 (4):633-667.
    We combine prior research on ethical decision-making in organizations with a rational choice theory of corporate crime from criminology to develop a model of corporate offending that is tested with a sample of U.S. managers. Despite demands for increased sanctioning of corporate offenders, we find that the threat of legal action does not directly affect the likelihood of misconduct. Managers’ evaluations of the ethics of the act, measured using a multidimensional ethics scale, have a significant effect, as do outcome expectancies (...)
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  • Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions.Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121-137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...)
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  • Applying Ethical Concepts to the Study of “Green” Consumer Behavior: An Analysis of Chinese Consumers’ Intentions to Bring Their Own Shopping Bags.Ricky Chan, Y. Wong & T. Leung - 2008 - Journal of Business Ethics 79 (4):469-481.
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  • Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications.Julia Zhang, Randy Chiu & Liqun Wei - 2009 - Journal of Business Ethics 88 (S1):25-41.
    In response to the lack of empirical studies examining the internal disclosure behavior in the Chinese context, this study tested a whistleblowing -decision-making process among employees in the Chinese banking industry. For would-be whistleblowers, positive affect and organizational ethical culture were hypothesized to enhance the expected efficacy of their whistleblowing intention, by providing collective norms concerning legitimate, management-sanctioned behavior. Questionnaire surveys were collected from 364 employees in 10 banks in the Hangzhou City, China. By and large, the findings supported the (...)
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  • Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior.Howard F. Buchan - 2005 - Journal of Business Ethics 61 (2):165-181.
    The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...)
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  • A Validation and Extension of a Multidimensional Ethics Scale.Jeffrey Cohen, Laurie Pant & David Sharp - 1993 - Journal of Business Ethics 12 (1):13 - 26.
    Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...)
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  • A Multidimensional Analysis of Tax Practitioners' Ethical Judgments.Cheryl A. Cruz, William E. Shafer & Jerry R. Strawser - 2000 - Journal of Business Ethics 24 (3):223 - 244.
    This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...)
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