The production of knowledge should be premised on the inclusion of all epistemologies to provide possibilities to build a more just world. However, knowledge production, as we have it today, is premised on Western epistemology which is used to distil other knowledges before they could be accepted as legitimate. This approach stifles possibilities to find different ways of knowing that could contribute to imagining the world anew. There is a need, therefore, to unthink the West such that we find other (...) ways to understand the world. The article helps in unthinking the West to allow an authentic understanding of the indigenous people of South Africa. I argue that the ontology of AmaZulu – one of the indigenous groups in South Africa – is an ethic-orientated ontology that is expressed through the concept of ukukhonza – a process where one surrenders their identity in order to belong to the group (this can also refer to worship). In ukukhonza, the surrendering of one’s identity is to ensure harmonious living centred on a common identity that is unified by the principles of ubuntu. Drawing on the nuances of ukukhonza, this article argues that the ontology of AmaZulu is centred on respecting life in its different forms because it is believed that everything is interconnected. This understanding of life provides a different conceptualisation of God which anchors the religion that is practised everyday such that doing good is inescapable. This is an ethic-oriented ontology which when brought forth in its authentic form can address the many ills of modern society.Contribution: This is the conceptual article that contributes to rethinking religion from an African perspective to provide a possibility of an ethic-centred society that can inform the new ways of being in the world. (shrink)

Finance is an area that, in practice, is plagued by accusations of unethical activity; the study of finance had adopted a largely nonbehavioral approach to business ethics research. We address this gap in by assessing whether individual ethical orientations predict the acceptability of questionable decisions about financial issues. Results show that individual ethical orientations are associated with different levels of acceptability of questionable decisions about financial issues, though the pattern of these differences varies across individual ethical orientations assessed. These results (...) represent evidence that ethical individual differences are associated with the acceptability of questionable finance decisions and are discussed in terms of methodological limitations and future directions in finance ethics research. (shrink)

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 (...) the ethics literature to the dilemmas facing tourism managers and its students. Based on interviews with senior members of the tourism industry six scenarios are developed with pertinence to the challenges faced by industry practitioners today. This paper then applies the Multidimensional Ethics Scale [Reidenbach and Robin, 1990, Journal of Business Ethics, 9, 639–653] to tourism students at three prominent universities in the U.K., Canada and Australia. In total, 438 responses are achieved. The results have importance for the instruction of tourism students for the future, but also in informing decisions about the tools tourism destinations can effectively employ to control the future direction of the industry. (shrink)

A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...) tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy. (shrink)

The topics of ethical conduct and governance in academic research in the business field have attracted scientific and public attention. The concern is that research misconduct in organizations such as business schools and universities might result in practitioners, policymakers, and researchers grounding their decisions on biased research results. This study addresses ethical research misconduct by investigating whether the ethical orientation of business researchers is related to the likelihood of research misconduct, such as selective reporting of research findings. We distinguish between (...) deontological and consequentialist ethical orientations and the competition between researchers and investigate the moderating role of their perceived autonomy. Based on global data collected from 1031 business scholars, we find that researchers with a strong deontological ethical orientation are less prone to misconduct. This effect is robust against different levels of perceived autonomy and competition. In contrast, researchers having a consequentialist ethical orientation is positively associated with misconduct in business research. High levels of competition in the research environment reinforce this effect. Our results reveal a potentially toxic combination comprising researchers with a strong consequentialist orientation who are embedded in highly competitive research environments. Our research calls for the development of ethical orientations grounded on maxims rather than anticipated consequences among researchers. We conclude that measures for ethical governance in business schools should consider the ethical orientation that underlies researchers’ decision-making and the organizational and institutional environment in which business researchers are embedded. (shrink)

The purpose of this paper is to investigate the attitudes and orientations of Hispanic business students regarding ethical and unethical actions as well as what rewards or punishments are considered appropriate for specific scenarios. A survey was developed using a 2 × 2 randomized experimental design to measure students’ ethical orientations and 38 items were developed to measure students’ attitudes regarding factors that can influence the decision to cheat or not to cheat. The results suggest that Hispanic business students are (...) predominantly concerned with the ethical dimension of an act relative to the outcome of the act. Also, contrary to previous studies findings, some Hispanic business students are likely to cheat on any type of graded work based on the reason for cheating rather than the type of graded work. The paper utilizes an established framework for measuring ethical attitudes and orientations. The study offers a preliminary inductive path towards a more in depth understanding of Hispanic business students which is a rapidly growing population segment whose influence will become more widespread in the coming decades. Some of the findings are not consistent with previous research that examined student bodies as a whole. This might suggest that student ethics researchers may be missing valuable information regarding differences between student body segments that can further inform our understanding of students’ ethical views. Further, this insight may provide an avenue for a more effective approach to guiding the ethical development of students. (shrink)

This study identifies the roles of consumers’ ethical orientations and CSR motives and the dynamics of these two variables on the subsequent consumers’ attitudinal and behavioral responses to CSR—perceived corporate authenticity and pro-firm behavioral intentions. To examine the impact of individual consumers’ ethical orientations, the authors measured consumers’ ethical orientations such as deontology and consequentialism through a Web-based survey conducted in Korea and in the USA. Further, to investigate the role of perceived CSR motives, the authors measured the perception of (...) a company’s business-oriented motives and society-oriented motives in conducting CSR. Results demonstrate the different role of ethical orientation in impacting consumers’ responses across these countries. Consumers’ consequentialist orientation appears to be positively associated with pro-firm behavioral intention in both the Korean and the US studies. In the Korean study, Consumers’ deontological orientation reduces perceived corporate authenticity when corporate motives seem business-oriented. Theoretical and practical implications are discussed. (shrink)

In view of the heightened societal attention to the ethical aspects of business behaviour, there has been, in recent years, a great deal of discussion regarding individual and organisational factors influencing managerial decision making. The main focus of this paper is on understanding the attitudes of managers toward ethical dimension of their choices and judgments, as also the forces that pressurise, provide them with opportunities, or contribute to shaping their intentions, for ethical or unethical actions. Findings reported here are based (...) on a questionnaire-survey of 381 managers from 41 commercial organisations in Malaysia. (shrink)

This article is the second of a two-part investigation, the first part of which was published in Ethics and Education, vol. 5, issue 2, 2010, under the title ?Preface to an ethics of education as a practice in its own right?. Although it builds on the arguments of that ?preface?, this second part of the investigation can be read as a stand-alone essay. It begins with a brief review of a new subordination of educational practice achieved by a neo-liberal tenor (...) in international educational reforms in recent decades in Western societies. The practical context for the essay however is that failure of many of these reforms, like the failure of neo-liberal dominance in socio-economic policy, has given rise to emergent opportunities where inspirations for educational debate and policy-making are concerned. Arguing for the uptake of such opportunity, the ethical tenor of education as a practice in its own right is explored under four headings: (1) review and clarification of the inherent purposes of education as a practice; (2) investigation of educationally productive pathways that are characteristic of education as a practice in its own right; (3) elucidation of a recognisable family of virtues that arise from that practice itself; (4) exploration of the kinds of relationships through which these virtues, and their educational fruits, are nourished. (shrink)

There has been much controversy concerning the benefits of the certification (professionalization) of financial planners and the merits of various compensation systems; this study examined the controversy insofar as it concerned ethical orientation rather than competence issues. The study was delimited to financial planners practicing in the United States of America. It was found that Certified Financial Planner (CFP) designees manifested higher ethical orientation scores than non-designees. Fee-based planners manifested no significantly different ethical orientation scores as compared to their counterparts. (...) Lower ethical orientation scores were noted among planners whose career tenure exceeded 10 years. (shrink)

The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual’s ethical orientation and decision-making. (...) Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers. (shrink)

The human resources profession emphasizes the personal and interpersonal aspects of work, that make it conscious of complex ethical issues in relationships in the workplace, while finance specialists are conversant with routine compliance with regulations. Marketing professionals are under pressure to produce revenue results. Thus, this research hypothesized that human resources managers would be more disapproving of unethical conduct than both finance and marketing functional managers, and that finance managers would be more disapproving than marketing managers. When asked to evaluate (...) instances of unethical behavior in vignettes, human resources and finance managers were both significantly more disapproving than marketing managers. However, human resources managers were not significantly more disapproving than finance managers. Explanations for the results lie in the divergent antecedent conditions, objectives, perceptions of ethical problems and demands of the various functions. Alternative behavior patterns to resolve ethical dilemmas and expected consequences by the different functions also define their ethical orientations. Average responses on the disapproving side from all three functional groups are explained by two complementary trends that promote ethical awareness among all functional managers. One is the adoption of homogeneous conventions in ethical business practice. The other trend is the increase in ethical awareness specific to each of the functional professions. (shrink)

The purpose of this study was to determine the degree to which the review of corporate ethics codes is associated with individuals’ perceptions of the importance of virtue ethics, or more specifically, employee incorruptibility. A convenience sample of individuals working for a university or one of several business organizations located in the Mountain West region of the United States was compiled with a self-report questionnaire. A usable sample of 143 persons representing both the public and private industries was secured for (...) use in this study. The results of an analysis of covariance showed that reviewing ethics codes during employee orientation was positively related to individuals’ beliefs that incorruptibility is an important individual virtue. The managerial implications of the findings are discussed along with suggestions for future research. (shrink)

An onslaught of ethically questionable actions by top government, business, and religious leaders during the 1980s has brought the issue of ethics in decision making to the forefront of public consciousness. This study examines the ethical orientation of university students in four decision-making situations. The dependent variable — ethical orientation toward work-related decisions — is measured through student responses to questions following four work-related vignettes. Possible responses to each vignette are structured to permit categorization of respondents into two broad orientations: (...) egoistic and ethical. Independent variables are academic major, ethics in business orientation, gender, and religiosity. Generally, students tended to choose an ethical orientation over an egoistic orientation in each vignette. Business majors were generally no less likely to choose an ethical orientation toward work-related decisions than nonbusiness majors. Respondents characterized by moral unity (belief in the consistency between general ethical principles and work-related ethical standards) were more likely to have an ethical orientation toward work-related decisions than those subscribing to the amoral theory of business. Females showed a consistent tendency to be more ethically oriented toward work-related decisions than males. Finally, respondents high on religiosity tended to be more ethically oriented. (shrink)

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

Ethics and associated values influence not only managerial behavior but also managerial success (England and Lee, 1973). Gender socialization theory hypothesizes gender differences in ethics variables whether or not individuals are full time employees; occupational socialization hypothesizes gender similarity in employees. The conflicting hypotheses were investigated using questionnaire responses from a sample of 308 individuals. Analysis of variance and hierarchical regression yielded unexpected results. Although no significant gender differences emerged in individuals lacking full time employment, significant differences existed between employed (...) women and men, with women appearing more ethical. While occupational socialization predicts an interaction between employment status and gender, these group differences were opposite to those predicted. An implication for the two theories and the current conflicting research support is that these commonly used theories may be of limited usefulness. Some alternative concepts are proposed. (shrink)

Erik Erikson's work in psychosocial developmental theory has made valuable contributions to the field of religious ethics on some very basic issues. This paper makes scattered elements of Erikson's explicit ethical perspective available in concise fashion for critical ethical reflection. It does this in such a way as to highlight the centrally important fact for religious ethics that implicitly operative in Erikson's view is a criterion of "self-transcendence" as definitive of mature personal (fully human, ethical) development.

Results of a study investigating the relation between personality traits and ethical-orientation indicate sex is not an good predictor for differences in Machiavellian-, Type A personality- or ethical-orientation. Intelligence is found to be positively associated with Machiavellian- and Type A personality-orientation but negatively associated with ethical-orientation. Machiavellians tend to have Type A personalities, but tend to be less ethically-oriented than Nonmachiavellians. Type A personalities are more ethically-orientated than Type B personalities.

Discussions on the impact and future directions of technology often proceed from an empirical point of view that seems to presume that the ebb and flow of technological developments is beyond the control of humankind, so that all that humanity can do is adjust to it. However, such an approach easily neglects several crucial normative considerations that could enhance the standing of individual human beings and whole communities as rational users of technology rather than its slaves. Besides, more often than (...) not, technological products are designed in ways that neglect the needs of persons with disabilities, thereby perpetuating their exclusion from society. Consequently, this article proposes four normative considerations to guide the initiatives of African societies in their deployment of the technologies of the Fourth Industrial Revolution, namely, inclusiveness to meet the needs of all human beings, affordability to bridge the digital divide, respect for cultural identity to guard against cultural imperialism, and an ethical orientation as the overarching guide to building a truly human society. (shrink)

A sample of 227 business students from the United States and Australia was used to evaluate factors that impact business students' ethical orientation and factors that impact students' perceptions of ethical classroom behaviors. Perceptions of classroom behaviors was considered a surrogate for future perceptions of business behaviors. Independent factors included age, gender, religious orientation, country of origin, personality, and ethical orientation. A number of factors were related to ethical orientation, but only age and religious orientation exhibited much impact upon perceptions (...) of ethical classroom behaviors. (shrink)

Traditional approaches describe ethical decision-making of leaders as driven by conscious deliberation and analysis. Accordingly, existing approaches of ethically-oriented leader development usually focus on the promotion of deliberative ethical decision-making, based on normative knowledge and moral reasoning. Yet, a continually growing body of research indicates that a considerable part of moral functions involved in ethical decision-making is automatic and intuitive. In this article, we discuss the implications of this moral intuition approach for the domain of ethically-oriented leader development. Specifically, we (...) introduce a conceptual model and develop a set of theoretical propositions, suggesting that the moral intuition perspective significantly contributes to effective ethically-oriented leader development. The discussion examines theoretical implications and practical applications of the presented propositions and outlines directions for future research. (shrink)

Socially Assistive Robots are increasingly conceived as applicable tools to be used in aged care. However, the use carries many negative and positive connotations. Negative connotations come forth out of romanticized views of care practices, disregarding their already established technological nature. Positive connotations are formulated out of techno-deterministic views on SAR use, presenting it as an inevitable and necessary next step in technological development to guarantee aged care. Ethical guidance of SAR use inspired by negative connotations tends to be over-restrictive (...) whereas positive connotations tend to provide over-permissive guidance. To avoid these extremes, we report on the development and content of 21 ethical orientations regarding SAR use in aged care. These orientations resulted from a multi-phased project, which consisted of empirical-ethical research focusing on older adults’ intuitions regarding SAR use and philosophical-ethical research focusing on philosophical-ethical argumentations regarding SAR use. This project led to the Socio-historical contextualization of the ethics of SAR use, in which the ethical impact of SAR use is localized on three interrelated analysis levels: societal, organizational, and individual-relational. The 21 novel orientations regarding SAR use are structured according to these levels and further categorized into foundational and applied orientations. The first category leads to critical reflection on SAR use while the latter category inspires decision-making processes regarding this use. While going beyond the care-romantic and techno-deterministic gaze of SAR use in aged care, the described orientations balance themselves between their over-restrictiveness and over-permissiveness. (shrink)

Research has demonstrated that employee reactions to monitoring systems depend on both the characteristics of the monitoring system and how it is implemented. However, little is known about the role individual differences may play in this process. This study proposes that individuals have generalized attitudes toward organizational control and monitoring activities. We examined this argument by assessing the relationship between employees’ baseline attitudes toward a set of monitoring and control techniques that span the employment relationship. We further explore the effects (...) of employees’ generalized attitudes toward monitoring and their individual ethical orientations on their attitudinal reactions to an Internet monitoring system implemented in their workplace. Results of a longitudinal study indicate that as expected, prior beliefs and ethical orientation interact to affect employees’ reactions to monitoring systems. Implications for research and practice are discussed. (shrink)

Following on theoretical work and studies that assert a relationship between unethical activities and diminished well-being, and a common belief that those more ethically inclined experience greater well-being, the present study examined whether individual differences in ethical orientation may be associated with the experience of well-being. This paper reports the findings of two separate studies showing that individual differences in moral attentiveness, moral identity, idealism, relativism, and integrity were associated with differences in a wide range of well-being measures. Of particular (...) significance is not all ethical orientations were found to contribute to well-being. In fact, some negatively impacted individual levels of well-being. Implications for integrating these new findings into existing ethical theory and considerations for future research are explored. (shrink)

Is there a relationship between the psychological construct of hierarchic managerial role motivation and the moral construct of role-related ethical orientation? In this study we examine this question using responses from a sample of 147 business students in Hong Kong. Managerial role motivation or motivation to manage is defined as an internal force that leads select individuals to pursue, enjoy, and succeed in management positions in relatively large hierarchical organizations. As hypothesized, respondents with higher levels of managerial role motivation demonstrated (...) greater managerial role-related ethical orientation as compared with their less managerially motivated counterparts. Similarly, respondents with higher levels of respect for authority figures, competitive games, competitive situations, assertive role, imposing wishes, and a liking for routine administrative functions possessed greater ethical orientations. The research significance, limitations and future field applications are discussed. (shrink)

Despite an increase in international business ethics research in recent years, the number of studies focused on Latin America and China has been deficient. As trade among Pacific Rim nations increases, an understanding of the ethical beliefs of the people in this region of the world will become increasingly important. In the current study 208 respondents from Peru and China are queried about their ethical ideologies, firm practices, and commitment to organizational performance. The empirical results reveal that Chinese workers are (...) more relativistic and less idealistic than their Peruvian counterparts. One explanation for the disparity between these two groups is likely the variation in collectivism that can be traced to different levels of importance across ingroups and outgroups. In addition to a summary of the results, future research directions and managerial implications are discussed. (shrink)

The purpose of this study is to explore the ethical orientations of Taiwan's school leaders by means of a questionnaire survey of 573 school leaders. A multidimensional ethical framework, including utilitarianism, justice, care, critique, and virtue, was used. The results demonstrate that the most frequent ethical orientation of Taiwan's school leaders is justice. Second, the ethical orientation of Taiwan's school leaders is influenced by Confucian ethics to some degree, especially in terms of virtue ethics. However, the ethical orientation of school (...) leaders significantly varies depending on gender, age, position, years of teaching experience, and educational administration ethics training. (shrink)

This paper starts off from what seems to be a difficulty of ethics in African Business today. For several years now Transparency International has placed some African countries high on its list of most corrupt countries of the world. The conclusion one draws from this assessment is that either African culture has no regard or concern for ethics, or that there has been a gradual loss of the concept of the ethical and the moral in contemporary African society. Equally problematic (...) is the teaching and promotion of Business ethics in organizations. Western philosophical theories and systems alone have not succeeded in providing access to ethical life of people in modern Africa. This paper is an attempt to inject an orientation that takes into account African manners and customs, their religious convictions and their understanding of the world as a whole, in the teaching of Business Ethics. East and Central Africa have been selected due to their common lingua franca, Kiswahili, and the fact that the author has more teaching experience within that region. (shrink)

A sample of 227 business students from the United States and Australia was used to evaluate factors that impact business students' ethical orientation and factors that impact students' perceptions of ethical classroom behaviors. Perceptions of classroom behaviors was considered a surrogate for future perceptions of business behaviors. Independent factors included age, gender, religious orientation, country of origin, personality, and ethical orientation. A number of factors were related to ethical orientation, but only age and religious orientation exhibited much impact upon perceptions (...) of ethical classroom behaviors. (shrink)

The relationship between spiritual wellbeing and ethical orientations in decision making is examined through a survey of executives in organizations listed on the Australian Stock Exchange. The four domains of spiritual well-being, personal, communal, environmental and transcendental (Fisher, Spiritual health: its nature and place in the school curriculum, PhD thesis, University of Melbourne, 1998; Gomez and Fisher, Pers Individ Differ 35:1975–1991, 2003) are examined in relation to idealism and relativism (Forsyth, J Pers Soc Psychol 39(1): 175–184, 1980). Results reveal that (...) spiritual well-being, in particular the communal domain of spiritual well-being, is correlated with and predictive of idealism. However, the relationship between spiritual well-being and relativism is weak. Implications of the study are discussed in terms of developing managerial programs that enhance communal well-being which should lead to greater idealism in decision making. Limitations of the study and future research opportunities are outlined. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)

(1990). The effects of patrol officers' defensivesness toward the outside world on their ethical orientations. Criminal Justice Ethics: Vol. 9, No. 2, pp. 24-42. doi: 10.1080/0731129X.1990.9991879.

The process of reviving an independent democratic Ukraine with its desire to become a full member in the world civilization implies a comprehensive incorporation into the social and individual life of the civilizational foundations of life based on humanistic principles, values ​​and norms. The importance of the philosophy and methodology of education in shaping the consciousness of the young generation, not only on the basis of scientific understanding of reality and material realization of the relevant worldview, but also at a (...) higher spiritual and moral level with priority of universal values ​​is emphasized in the state program "Towards People". Its task is to overcome not only the socio-economic but also the spiritual and moral crisis, the transformation of Ukrainian society into a developed civilized nation. (shrink)

Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation of a person’s (...) long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications for business managers and academics, are also discussed. (shrink)

Nanotechnology presents significant challenges in terms of developing a regulatory framework. This is due to a lack of scientific knowledge about the behaviour of the technology in its interactions with biological and ecological processes, the environment and other technologies. Crucially, there is a great deal of uncertainty surrounding the potential environmental and human health and safety impacts of NT. Consequently, the development of NT is a potential test case for framing new models of ‘soft law’ voluntary governance as a substitute (...) for traditional command and control type regulation. Driven by ‘new science governance,’ an approach based on a combination of ideas in anticipatory ethics, future-oriented responsibility, upstream public engagement and deliberation and theories of justice may offer a solution. The uniqueness of the approach can be found in the incorporation of anticipatory approaches via public participation and deliberation as the input into procedural justice approaches with distributional justice as the output. The overarching objective of this work is to contribute to the discussion in relation to the internalisation of responsibility and the building of intellectual and societal capacity to anticipate negative consequences before they arise in the hope that such an approach could be the antithesis of the retrospective imposition of responsibility and liability after the harm is done, which is the outcome of traditional regulatory and ethical approaches. Ultimately, the purpose is to contribute to the long-term sustainability of NT. (shrink)

Generative AI enables automated, effective manipulation at scale. Despite the growing general ethical discussion around generative AI, the specific manipulation risks remain inadequately investigated. This article outlines essential inquiries encompassing conceptual, empirical, and design dimensions of manipulation, pivotal for comprehending and curbing manipulation risks. By highlighting these questions, the article underscores the necessity of an appropriate conceptualisation of manipulation to ensure the responsible development of Generative AI technologies.

Manufacturing and industry practices are undergoing an unprecedented revolution as a consequence of the convergence of emerging technologies such as artificial intelligence, robotics, cloud computing, virtual and augmented reality, among others. This fourth industrial revolution is similarly changing the practices and capabilities of operators in their industrial environments. This paper introduces and explores the notion of the Operator 4.0 as well as how this novel way of conceptualizing the human operator necessarily implicates human values in the technologies that constitute it. (...) The design approach known as value sensitive design (VSD) is used to explore how these Operator 4.0 technologies can be designed for human values. Expert elicitation surveys were used to determine the values of industry stakeholders and examples of how the VSD methodology can be adopted by engineers in order to design for these values is illustrated. The results provide preliminary adoption strategies that industrial teams can take to Operator 4.0 technology for human values. (shrink)

Public accounting in the United States is generally guided by the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA). It has been suggested that education in understanding and accepting their ethical code would increase accountants' adherence and ethicality.This study was designed to examine the level of consensus to AICPA ethical standards by accounting students (ethical orientation). Situation ethics provided the theoretical rationale for this study.

Many environmental problems are longitudinal collective action problems. They arise from the cumulative unintended effects of a vast amount of seemingly insignificant decisions and actions by individuals who are unknown to each other and distant from each other. Such problems are likely to be effectively addressed only by an enormous number of individuals each making a nearly insignificant contribution to resolving them. However, when a person’s making such a contribution appears to require sacrifice or costs, the problem of inconsequentialism arises: (...) given that a person’s contribution, although needed (albeit not necessary), is nearly inconsequential to addressing the problem and may require some cost from the standpoint of the person’s own life, why should the person make the effort, particularly when it is uncertain (or even unlikely) whether others will do so? In this article I argue that justifications for making the effort to respond to longitudinal collective action environmental problems are, on the whole, particularly well supported by virtue-oriented normative theories, on which character traits are evaluated as virtues and vices consequentially or teleologically and actions are evaluated in terms of virtues and vices. If ethical theories are to be assessed on their theoretical and practical adequacy, and if providing a compelling response to the problem of inconsequentialism is an instance of such adequacy, then this is a reason for preferring virtue-oriented ethical theory over non-virtue-oriented ethical theories, such as Kantian, act utilitarian, and global utilitarian theories. (shrink)

This study examines the relation of ethical leadership with loyalty to supervisor, as well as mediating and moderating variables of this relation by proposing a moderated mediation model. Specifically, we employed time-lagged research design to collect two waves of data from 395 supervisor-subordinate dyads in 74 teams, and used multilevel structural equation modeling to test the moderated mediation model. Results indicated that ethical leadership was positively related to loyalty to supervisor, interactional justice mediated the relationship between ethical leadership and loyalty (...) to supervisor, and collectivistic orientation moderated the relationship between ethical leadership and interactional justice. Moreover, collectivistic orientation moderated the strength of the indirect effect of ethical leadership on loyalty to supervisor, and the mediated relationship was stronger for high collectivistic subordinates than for low collectivistic subordinates. Theoretical and practical implications and future research directions were discussed. (shrink)

Studies on fair-trade consumption have concentrated on economic, demographic, and ethical issues, and research on consumers’ moral emotions and self-orientation is limited. Although consumers’ satisfaction with their consumption has been emphasized in consumer studies and marketing, little substantive empirical research has addressed ethical consumers’ emotional satisfaction and the link between their motivations and happiness. This study focused on ethical consumers who regularly purchase fair-trade coffee to understand their moral emotions and self-orientation as motivations for fair-trade consumption and determine whether empathy (...) and self-oriented motivations led to their happiness. A survey was conducted on 471 regular purchasers of at least one cup of fair-trade coffee weekly or a pack of fair-trade coffee beans monthly. The survey data were analyzed using partial least squares. The results showed that guilt was positively associated with empathy, which positively influenced self-actualization. Contrary to the proposed hypothesis, empathy did not elicit consumers’ happiness. As expected, narcissism affected self-actualization, which in turn elicited happiness. Happiness was positively associated with customers’ repurchase intentions for fair-trade coffee. The results of this study demonstrate the strong associations of the paths from narcissism to self-actualization, self-actualization to happiness, and self-actualization to repurchase intentions compared to the paths from guilt to empathy, empathy to happiness, and empathy to repurchase intentions. Contrary to common expectations, the results indicate that self-oriented motivations focused on self-actualization rather than moral emotions play key roles in ethical consumers’ happiness with fair-trade consumption. (shrink)

Should parents be able to select the sexual orientation of their children, if that were possible through prenatal interventions? _Ethics, Sexual Orientation, and Choices about Children_ reviews the history of this debate which started in the 1970s and has been invigorated by scientific reports about the origins of sexual orientation. This book describes the debate and offers an evaluation of key issues in parental rights, children's rights, and family welfare.