It is widely accepted in psychology and cognitive science that there are two “systems” in the mind: one system is characterized as quick, intuitive, perceptive, and perhaps more primitive, while the other is described as slower, more deliberative, and responsible for our higher-order cognition. I use the term “reflectivism” to capture the view that conscious reflection—in the “System 2” sense—is a necessary feature of good moral judgment and decision-making. This is not to suggest that System 2 (...) must operate alone in forming our moral decisions, but that it plays a normatively ineliminable role. In this paper, I discuss arguments that have been offered in defense of reflectivism. These arguments fit into two broad categories; let us think of them as two sides of a coin. On the first side are arguments about the efficaciousness of conscious reasoning—for example, without conscious deliberation we will make bad moral judgments and decisions. On the other side of the coin are arguments about the centrality of conscious deliberation to normative actions—for example, without conscious deliberation we are no more agential than animals or automatons. Despite their attractiveness, I argue that these arguments do not successfully establish that reflection is a necessary component of good moral judgment and decision-making. If I am right, the idea that good moral judgment and decision-making can result from entirely automatic and subconscious processes gains traction. My goal in this paper is to show that reflectivism fails to include the full range of cases of moral decision-making and that a theory of automaticity may do a better job. I briefly discuss at the end of the paper how an account of successful automatic moral judgment and decision-making might begin to take shape. (shrink)

Three studies test eight hypotheses about (1) how judgment differs between people who ascribe greater vs. less moral relevance to choices, (2) how moral judgment is subject to task constraints that shift evaluative focus (to moral rules vs. to consequences), and (3) how differences in the propensity to rely on intuitive reactions affect judgment. In Study 1, judgments were affected by rated agreement with moral rules proscribing harm, whether the dilemma under consideration made (...) moral rules versus consequences of choice salient, and by thinking styles (intuitive vs. deliberative). In Studies 2 and 3, participants evaluated policy decisions to knowingly do harm to a resource to mitigate greater harm or to merely allow the greater harm to happen. When evaluated in isolation, approval for decisions to harm was affected by endorsement of moral rules and by thinking style. When both choices were evaluated simultaneously, total harm -- but not the do/allow distinction -- influenced rated approval. These studies suggest that moral rules play an important, but context-sensitive role in moral cognition, and offer an account of when emotional reactions to perceived moral violations receive less weight than consideration of costs and benefits in moral judgment and decision making. (shrink)

We critically review themushrooming literature addressing the neuralmechanisms of moral cognition (NMMC), reachingthe following broad conclusions: (1) researchmainly focuses on three inter-relatedcategories: the moral emotions, moral socialcognition, and abstract moral reasoning. (2)Research varies in terms of whether it deploysecologically valid or experimentallysimplified conceptions of moral cognition. Themore ecologically valid the experimentalregime, the broader the brain areas involved.(3) Much of the research depends on simplifyingassumptions about the domain of moral reasoningthat are motivated by the need (...) to makeexperimental progress. This is a valuablebeginning, but as more is understood about theneural mechanisms of decision-making, morerealistic conceptions will need to replace thesimplified conceptions. (4) The neuralcorrelates of real-life moral cognition areunlikely to consist in anything remotely like a``moral module'' or a ``morality center.'' Moralrepresentations, deliberations and decisionsare probably highly distributed and notconfined to any particular brainsub-system. Discovering the basic neuralprinciples governing planning, judgment anddecision-making will require vastly more basicresearch in neuroscience, but correlatingactivity in certain brain regions withwell-defined psychological conditions helpsguide neural level research. Progress on socialphenomena will also require theoreticalinnovation in understanding the brain'sdistinctly biological form of computationthat is anchored by emotions, needs, drives,and the instinct for survival. (shrink)

The strength of emotions in moral judgment and decision-making under risk The focus of this paper is the role of emotions in judgments and choices associated with moral issues. Study 1 shows that depending on the strength of emotions when making a moral decision, people become sensitive to the severity and the probability of harm that their decisions can bring to others. A possible interpretation is that depending on the strength of emotions, (...) people in their moral judgments choose to be either utilitarian or deontologist. In Study 2, following the priority heuristic model, we found that in situations in which the violation of moral norms does not evoke strong negative emotions, people are sensitive to quantitative risk parameters, and the decision-making process requires a relatively longer time. In moral situations in which a violation of the moral norm evokes strong emotions, decision-making is based on arguments other than quantitative risk parameters, and the process takes a shorter time. (shrink)

This study uses judgment and decision-making (JDM) perspective with the help of framing and schema literature from cognitive psychology to evaluate how managers behave when problems with unethical overtones are presented to them in a managerial frame rather than an ethical frame. In the proposed managerial model, moral judgment of the situation is one of the inputs to managerial judgment, among several other inputs regarding costs and benefits of various alternatives. Managerial judgment results (...) in managerial intent leading to managerial action. The model and the effects of taking an ethics course on ethical and managerial judgment and managerial intent were then indirectly tested in this study, wherein subjects judged the ethical wrongness, managerial badness, and the managerial intent regarding decisions made in a case. Forty-nine MBA students analyzed a case involving budget-based bonuses and production, in which the ethical issue evolved over three stages. It appears from the Path-analysis results that managerial judgment mediated between moral judgment and the judgment of managerial intent as suggested by the proposed model, and that taking an ethics course directly affected managerial judgment but did not affect the moral judgment. Additionally, in the first stage of decision-making (early stage of a developing “ethical slippery slope”), moral judgment did not significantly influence managerial judgment. However, students with ethics course still were more inclined to judge the decision as managerially bad as compared to others, indicating that they were more aware or sensitive to the moral issues involved. (shrink)

Recent allegations of unethical decision-making by leaders in prominent business organizations have jeopardized the world’s confidence in American business. The purpose of this research was to develop a measure of managerial moral judgment that can be used in future research and managerial assessment. The measure was patterned after the Defining Issues Test, a widely used general measure of moral judgment. With content validity as the goal, we aimed to sample the domain of managerial ethical (...) situations by establishing links to dimensions of managerial performance, as well as to the types of organizational justice issues managers encounter. Proposed scenarios were evaluated for realism by ethics officers and human resource managers. Results indicated that the new measure is reliable and correlates with a number of relevant variables in the hypothesized manner, demonstrating evidence of construct validity. Implications for future research and for human resources management are discussed. (shrink)

We propose that the prevalent moral aversion to AWS is supported by a pair of compelling objections. First, we argue that even a sophisticated robot is not the kind of thing that is capable of replicating human moral judgment. This conclusion follows if human moral judgment is not codifiable, i.e., it cannot be captured by a list of rules. Moral judgment requires either the ability to engage in wide reflective equilibrium, the ability to (...) perceive certain facts as moral considerations, moral imagination, or the ability to have moral experiences with a particular phenomenological character. Robots cannot in principle possess these abilities, so robots cannot in principle replicate human moral judgment. If robots cannot in principle replicate human moral judgment then it is morally problematic to deploy AWS with that aim in mind. Second, we then argue that even if it is possible for a sufficiently sophisticated robot to make ‘moral decisions’ that are extensionally indistinguishable from (or better than) human moral decisions, these ‘decisions’ could not be made for the right reasons. This means that the ‘moral decisions’ made by AWS are bound to be morally deficient in at least one respect even if they are extensionally indistinguishable from human ones. Our objections to AWS support the prevalent aversion to the employment of AWS in war. They also enjoy several significant advantages over the most common objections to AWS in the literature. (shrink)

We developed and tested a behavioral version of the Defining Issues Test-1 revised (DIT-1r), which is a measure of the development of moral judgment. We conducted a behavioral experiment using the behavioral Defining Issues Test (bDIT) to examine the relationship between participants’ moral developmental status, moral competence, and reaction time when making moral judgments. We found that when the judgments were made based on the preferred moral schema, the reaction time for moral (...) judgments was significantly moderated by the moral developmental status. In addition, as a participant becomes more confident with moral judgment, the participant differentiates the preferred versus other schemas better particularly when the participant’s abilities for moral judgment are more developed. (shrink)

Recent allegations of unethical decision-making by leaders in prominent business organizations have jeopardized the world's confidence in American business. The purpose of this research was to develop a measure of managerial moral judgment that can be used in future research and managerial assessment. The measure was patterned after the Defining Issues Test, a widely used general measure of moral judgment. With content validity as the goal, we aimed to sample the domain of managerial ethical (...) situations by establishing links to dimensions of managerial performance, as well as to the types of organizational justice issues managers encounter. Proposed scenarios were evaluated for realism by ethics officers and human resource managers. Results indicated that the new measure is reliable and correlates with a number of relevant variables in the hypothesized manner, demonstrating evidence of construct validity. Implications for future research and for human resources management are discussed. (shrink)

We argue that moral decision making is reasons-based, focusing on the idea that people encounter decisions as questions to be answered and that they process reasons to the extent that they can see them as putative answers to those questions. After introducing our topic, we sketch the erotetic reasons-based framework for decision making. We then describe three experiments that extend this framework to moral decision making in different question frames, cast doubt on (...) theories of moral decision making that discount reasons and appeal, and replicate our initial finds in moral contexts that do not involve direct physical harm. We conclude by reinterpreting Stanley Milgram’s studies in destructive obedience in our new framework. (shrink)

The study addresses two separate but related issues in connection with people's real-life moral decisions and judgements. First, the notion of moral orientation is examined in terms of its consistency across varying contexts, its relation to gender and to gender role. Secondly, a new aspect of moral reasoning is explored--the influence on moral decision-making of considering the consequences of an action. Fifty-eight undergraduate students were asked to discuss two personal and two impersonal real-life (...) class='Hi'>moral dilemmas. The results reveal a significant interaction between gender role and type of dilemma. However, moral orientation was not consistent across various dilemmas and gender was not related to any particular orientation. Also the results indicate a significant difference between the reasoning of consequences of personal-antisocial conflicts and impersonal-antisocial conflicts. These findings suggest that different moral orientations may be embedded in life experience and connect with an individual's sense of his or her moral identity in real-life situations. (shrink)

Multiple moral emotions were examined from a dynamic motivational framework through two hypothetical dilemmas that originate from the cognitive-developmental research program in morality. A questionnaire based on recognition task measurement of moral motivation and emotions was administered to 546 college students. As part of the dynamic complexity of moral motivation, intrapersonal operation of multiple emotions were expected and found toward each emotion target in each judgment context. Compassion and distress were among the most important moral (...) emotions. Relatively strong degrees of anger and hate were reported toward the victimizers in ways that distinguished judgment choices. Participants distinguished a variety of positive emotions from anger and hate through differential associations with judgment choices. The study revealed orderly patterns of variability in the multiplicity of moral emotional experience based on relations with specific emotion targets, judgment choices, and developmental quality of moral motivation. The overall developmental quality of moral motivation was negatively associated with hate and positively associated with anger toward the victimizers. Emotional awareness was also found to be positively related to the developmental quality of moral motivation. Exploring the intrapersonal multiplicity of moral emotional experience has important implications for understanding the complexity of moral decision making and motivation. (shrink)

This article is concerned with the role of moral principles, specifically the Fundamental Principles of Olympism, in the judgements of the International Olympic Committee (IOC) on matters of performance enhancement. The article begins with two pairs of distinctions, that between moral judgements and morally-laden judgements, and that between the moral judgement of cases and the ethical environment of a society. The article is concerned with working through the implications of those distinctions in the context of the IOC's (...) judgements on performance enhancement. The article favours a particularist account of the moral judgement of cases, while preserving a place for meaningful general moral statements as contributions to the ethical environment of a society, but not as general action-guiding statements or principles that can be applied to judgements in specific cases. The article illustrates the implications of this conclusion in the context of the decision-making of the IOC on performance enhancement (the case of Alain Baxter is considered). It is argued that there is a danger of the decision-making of the IOC suffering deep confusion over the difference between general and particular statements, the nature of reasons and the logic of what it is to apply a general action-guiding statement. (shrink)

Berger (forthcoming) states that moral intimacy is important in applying the best interests standard. But what he calls moral intimacy requires that someone has overcome epistemic burdens needed to represent the patient. We argue elsewhere that good surrogate decision-making is first and foremost a matter of overcoming epistemic burdens, or those obstacles that stand in the way of a surrogate decision-maker knowing what a patient wants and how to satisfy those preferences. Berger’s notion of (...) class='Hi'>moral intimacy depends on epistemic intimacy: the fact that a surrogate's epistemic burdens with respect to the best interests of the incapacitated patient have been adequately surmounted, plus some other feature. Thus, where a particular patient-surrogate relationship fails to be morally intimate, what is lacking is either epistemic intimacy or this second feature. Furthermore, Berger uses the notion of moral intimacy as an explanans for the application of the best interests standard. We argue that the notions of epistemic intimacy and epistemic burdens not only help to explain the notion of moral intimacy, but also better explain the application of the best interests standard. Given the role of epistemic burdens and the epistemic intimacy that overcoming them enables, bioethicists and physicians should consider a surrogate’s epistemic standing relative to the patient’s best interests before pronouncing on the former’s ethical probity. (shrink)

While individual differences in the willingness and ability to engage analytic processing have long informed research in reasoning and decision making, the implications of such differences have not yet had a strong influence in other domains of psychological research. We claim that analytic thinking is not limited to problems that have a normative basis and, as an extension of this, predict that individual differences in analytic thinking will be influential in determining beliefs and values. Along with assessments of (...) cognitive ability and style, religious beliefs, and moral values, participants judged the wrongness of acts considered disgusting and conventionally immoral, but that do not violate care- or fairness-based moral principles. Differences in willingness to engage analytic thinking predicted reduced judgements of wrongness, independent of demographics, political ideology, religiosity, and moral values. Further, we show that those who were higher in cognitive ability were less likely to indicate that purity, patriotism, and respect for traditions and authority are important to their moral thinking. These findings are consistent with a “Reflectionist” view that assumes a role for analytic thought in determining substantive, deeply-held human beliefs and values. (shrink)

Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There (...) is a strong positive relationship between religiosity and idealism. There were mixed findings in examining the correlates of religiosity and various components of ethical intentions. Moroccan managers were more homogenous in their corporate ethical values than were the U.S. managers. The results demonstrate that (in general) idealism is a good predictor of ethical intentions and behaviors. Additionally, managers from the two countries differed in the degree of relationship between perceptions and intentions in three of the four scenarios. This study’s results confirm other research findings that, in general, female business managers have higher ethical sensitivity in terms of their ethical judgment than their male counterparts. Managerial implications are also discussed. (shrink)

Ethical decision-making is a multi-faceted phenomenon, and our understanding of ethics rests on diverse perspectives. While considering how leaders ought to act, scholars have created integrated models of moral reasoning processes that encompass diverse influences on ethical choice. With this, there has been a call to continually develop an understanding of the micro-level factors that determine moral decisions. Both rationalist, such as moral processing, and non-rationalist factors, such as virtue and humanity, shape ethical decision- (...) class='Hi'>making. Focusing on the role of moral judgement and moral intent in moral reasoning, this study asks what bearings a trait of mindfulness and a sense of moral responsibility may have on this process. A survey measuring mindfulness, moral responsibility and moral judgement completed by 171 respondents was used for four hypotheses on moral judgement and intent in relation to moral responsibility and mindfulness. The results indicate that mindfulness predict moral responsibility but not moral judgement. Moral responsibility does not predict moral judgement, but moral judgement predicts moral intent. The findings give further insight into the outcomes of mindfulness and expand insights into the models of ethical decision-making. We offer suggestions for further research on the role of mindfulness and moral responsibility in ethical decision-making. (shrink)

While there is much evidence for the influence of automatic emotional responses on moral judgment, the roles of reflection and reasoning remain uncertain. In Experiment 1, we induced subjects to be more reflective by completing the Cognitive Reflection Test prior to responding to moral dilemmas. This manipulation increased utilitarian responding, as individuals who reflected more on the CRT made more utilitarian judgments. A follow-up study suggested that trait reflectiveness is also associated with increased utilitarian judgment. In (...) Experiment 2, subjects considered a scenario involving incest between consenting adult siblings, a scenario known for eliciting emotionally driven condemnation that resists reasoned persuasion. Here, we manipulated two factors related to moral reasoning: argument strength and deliberation time. These factors interacted in a manner consistent with moral reasoning: A strong argument defending the incestuous behavior was more persuasive than a weak argument, but only when increased deliberation time encouraged subjects to reflect. (shrink)

Ideas from cognitive science are increasingly influential and provide insight into the nature of moral judgement. Three core ideas are discussed: modern schema theory, the frequency of automatic decision-making and implicit processes as the default mode of human information processing. The Defining Issues Test (DIT) measures the beginnings of moral understanding, which are largely non-verbal and intuitive, in contrast to the Moral Judgement Interview (MJI), which measures the highest level of verbal understanding. The positive attributes (...) of the DIT and its conceptualisation of moral judgement schemas are more apparent in a time of increasing respect for implicit knowledge and processing. The DIT offers a means of measuring moral judgement that fits with current views in cognitive science. Although the MJI and interview techniques generally are worthwhile for measuring production competence, the DIT is better able to measure understanding at the level that drives most decisions for most people. (shrink)

Using theoretical understandings from many fields, this article makes a detailed argument for how it is that reading literature is one of the best ways to cultivate the moral imagination. Drawing on sources from cognitive science, philosophy, literature and education, I analyse the inter-relationship between literature, moral imagination and moral judgement by connecting the cognitive underpinnings of the moral imagination (prototypes, metaphor and narrative) to the process of moral judgement. Furthermore, this article argues that a (...) cultivated moral imagination will have greater ability to make sound moral judgements. In this way, an explanation of how we actually make decisions in matters of moral significance is put forth and applied to educational pursuits. (shrink)

Building artificial moral agents (AMAs) underscores the fragmentary character of presently available models of human ethical behavior. It is a distinctly different enterprise from either the attempt by moral philosophers to illuminate the “ought” of ethics or the research by cognitive scientists directed at revealing the mechanisms that influence moral psychology, and yet it draws on both. Philosophers and cognitive scientists have tended to stress the importance of particular cognitive mechanisms, e.g., reasoning, moral sentiments, heuristics, intuitions, (...) or a moral grammar, in the making of moral decisions. However, assembling a system from the bottom-up which is capable of accommodating moral considerations draws attention to the importance of a much wider array of mechanisms in honing moral intelligence. Moral machines need not emulate human cognitive faculties in order to function satisfactorily in responding to morally significant situations. But working through methods for building AMAs will have a profound effect in deepening an appreciation for the many mechanisms that contribute to a moral acumen, and the manner in which these mechanisms work together. Building AMAs highlights the need for a comprehensive model of how humans arrive at satisfactory moral judgments. (shrink)

The present study aims to examine the relationship between the cortical midline structures (CMS), which have been regarded to be associated with selfhood, and moral decision making processes at the neural level. Traditional moral psychological studies have suggested the role of moral self as the moderator of moral cognition, so activity of moral self would present at the neural level. The present study examined the interaction between the CMS and other moral-related regions (...) by conducting psycho-physiological interaction analysis of functional images acquired while 16 subjects were solving moral dilemmas. Furthermore, we performed Granger causality analysis to demonstrate the direction of influences between activities in the regions in moral decision-making. We first demonstrate there are significant positive interactions between two central CMS seed regions—i.e., the medial prefrontal cortex (MPFC) and posterior cingulate cortex (PCC)—and brain regions associated with moral functioning including the cerebellum, brainstem, midbrain, dorsolateral prefrontal cortex, orbitofrontal cortex and anterior insula (AI); on the other hand, the posterior insula (PI) showed significant negative interaction with the seed regions. Second, several significant Granger causality was found from CMS to insula regions particularly under the moral-personal condition. Furthermore, significant dominant influence from the AI to PI was reported. Moral psychological implications of these findings are discussed. The present study demonstrated the significant interaction and influence between the CMS and morality-related regions while subject were solving moral dilemmas. Given that, activity in the CMS is significantly involved in human moral functioning. (shrink)

Neuroimaging studies on moral decision-making have thus far largely focused on differences between moral judgments with opposing utilitarian (well-being maximizing) and deontological (duty-based) content. However, these studies have investigated moral dilemmas involving extreme situations, and did not control for two distinct dimensions of moral judgment: whether or not it is intuitive (immediately compelling to most people) and whether it is utilitarian or deontological in content. By contrasting dilemmas where utilitarian judgments are counterintuitive with (...) dilemmas in which they are intuitive, we were able to use functional magnetic resonance imaging to identify the neural correlates of intuitive and counterintuitive judgments across a range of moral situations. Irrespective of content (utilitarian/deontological), counterintuitive moral judgments were associated with greater difficulty and with activation in the rostral anterior cingulate cortex, suggesting that such judgments may involve emotional conflict; intuitive judgments were linked to activation in the visual and premotor cortex. In addition, we obtained evidence that neural differences in moral judgment in such dilemmas are largely due to whether they are intuitive and not, as previously assumed, to differences between utilitarian and deontological judgments. Our findings therefore do not support theories that have generally associated utilitarian and deontological judgments with distinct neural systems. (shrink)

Moral development has become an integral part in military training and the importance of moral judgment and behavior in military operations can hardly be overestimated. Many armed forces have integrated military ethics and moral decision-making interventions in their training programs. However, little is known about the effectiveness of these interventions. This study examined the effectiveness of a 1-week training program in moral decision making in the Swiss Armed Forces. The program was (...) based on a strategy-based interactional moral dilemma approach. Results of this quasi-experimental intervention study showed significant improvements in content-related (moral and instrumental awareness, quality of moral information processing, development of compensatory actions) as well as process-related (situational analysis, development and evaluation of alternative solutions, justification of decision) aspects in moral decision making. Results of a follow-up test indicated positive long-term effects with regard to moral and instrumental awareness and process-related aspects. Findings are discussed, and consequences for leadership development programs and further research are explored. (shrink)

While the influence of emotion on individuals'' ethical decisions has been identified by numerous researchers, little is known about how emotions influence individuals'' ethical decision process. Thus, it is not clear whether different emotions promote and/or discourage ethical decision-making in the workplace. To address this gap, this paper develops a model that illustrates how emotion affects the components of individuals'' ethical decision-making process. The model is developed by integrating research findings that consider the two dimensions (...) of emotion, arousal and feeling state, into an applied cognitive-developmental perspective on the process of ethical decision-making. The model demonstrates that certain emotional states influence the individual''s propensity to identify ethical dilemmas, facilitate the formation of the individual''s prescriptive judgments at sophisticated levels of moral development, lead to ethical decision choices that are consistent with the individual''s prescriptive judgements, and promote the individual''s compliance with his or her ethical decision choices. In particular, the model suggests that individuals experiencing arousal and positive affect resolve ethical dilemmas in a manner consistent with more sophisticated cognitive moral structures. Implications for theory and practice are discussed. (shrink)

A two stage model was developed and tested to explain how ethical leadership relates to followers’ ethical judgment in an organizational context. Drawing on social learning theory, ethical leadership was hypothesized to promote followers’ self-leadership focused on ethics. It was found that followers’ perceived accountability fully accounts for this relationship. In stage two, the relationship between self-leadership focused on ethics and moral judgment in a dual decision-making system was described and tested. Self-leadership focused on ethics (...) was only related to moral judgment when followers use active judgment as opposed to their intuition. This provides support that a deliberate application of self-leadership focused on ethics leads to higher moral judgment. Theoretical and practical implications as well as future research opportunities are discussed. (shrink)

This paper discusses the philosophical argument and the application of the Triple Font Theory for moral evaluation of human acts and attempts to integrate the conceptual components of major moral theories into a systematic internally consistent decision-making model that is theoretically driven. The paper incorporates concepts such as formal and material cooperation and the Principle of Double Effect into the theoretical framework. It also advances the thesis that virtue theory ought to be included in any adequate (...) justification of morality and the need to integrate or coordinate notions of virtue into various act-oriented or principles-based ethics. The TFT offers a comprehensive and practical approach to ethical decision-making and is a useful alternative embedded in traditional wisdom. This paper provides a more general framework of the TFT than traditionally presented. Practical judgment is shown to play a constitute role in providing a guide for right action and is the “glue” that integrates the various components of the TFT. (shrink)

Abstract People rarely make the types of moral judgement evoked by Kohlberg's test when they make moral decisions in their everyday lives. The anticipated consequences of real?life moral decisions, to self and to others, may influence moral choices and the structure of moral reasoning. To understand real?life moral judgement we must attend to its functions, which, although they occasionally involve resolving hypothetical moral dilemmas like those on Kohlberg's test, more often involve promoting good (...) social relations, upholding favourable self?concepts and justifying self?interested behaviour. We argue that a functional model of moral judgement and moral behaviour derived from evolutionary theory may supply a better account of real?life morality than the Kohlbergian model. (shrink)

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical (...) judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world. (shrink)

In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making - the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures. Finally, we argue that (...) the link between moral judgment and behavior is related to individualism and collectivism. (shrink)

It is commonly thought that moral rules and principles, such as ‘Keep your promises,’ ‘Respect autonomy,’ and ‘Distribute goods according to need ,’ should play an essential role in our moral deliberation. Particularists have challenged this view by arguing that principled guidance leads us to engage in worse decision making because principled guidance is too rigid and it leads individuals to neglect or distort relevant details. However, when we examine empirical literature on the use of rules (...) and principles in other domains, we find that people can learn to use rules discriminately and that rule-based models tend to outperform even expert judgment. I argue that this evidence poses a problem for the moral particularist. If the particularist claims that we should not rely on decision-making rules when making practical decisions and it turns out that these rules help us make better decisions, then the particularists’ prescriptive account is deficient. However, if the particularist claims that we should rely on practical decision-making rules but not on moral rules, she needs to explain how practical rules are different from moral rules and why we should rely on the former but not the latter. (shrink)

In recent years, increasing attention has been given to virtue ethics in business. Aristotle's thought is often seen as the basis of the virtue ethics tradition. For Aristotle, the idea of phronësis, or 'practical wisdom', lies at the foundation of ethics. Confucian ethics has notable similarities to Aristotelian virtue ethics, and may embody some similar ideas of practical wisdom. This article considers how ideas of moral judgment in these traditions are consistent with modern ideas about intuition in management (...) decision making. A hypothetical case is considered where the complexity of ethical decision making in a group context illustrates the importance of intuitive, phronësis-like judgment. It is then noted that both Aristotelian and Confucian virtue ethics include suggestions about support for moral decision making that are also consistent with modern theory. (shrink)

Learning to address moral dilemmas is important for participants on courses in business ethics and corporate social responsibility (CSR). While modern, rule-based ethical theory often provides the normative input here, this has faced criticism in its application. In response, post-modern and Aristotelian perspectives have found favour. This paper follows a similar line, presenting an approach based initially on a critical interpretation of Ross's theory of prima facie duties, which emphasises moral judgement in actual situations. However, the retention of (...) a modern element is suggested, with an invitation to hypothetically universalise detailed proposals for action, following Hare. This further step may reassure students/managers who seek additional closure in their decision-making. Some pedagogical implications are also briefly raised regarding the use of case material and the need to recognise questions of social interaction and personal character as features of dilemma resolution in actual organisational contexts. (shrink)

The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation. A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent as predicted. Moral obligation is suggested to be a process that occurs (...) after a moral judgment is made and explained a significant portion of the variance in moral intent. (shrink)

Philosophers have predominantly regarded morality and aesthetics judgments as fundamentally different. However, whether this claim is empirically founded has remained unclear. In a novel task, we measured brain activity of participants judging the aesthetic beauty of artwork or the moral goodness of actions depicted. To control for the content of judgments, participants assessed the age of the artworks and the speed of depicted actions. Univariate analyses revealed whole-brain corrected, content-controlled common activation for aesthetics and morality judgments in frontopolar, dorsomedial (...) and ventrolateral prefrontal cortex. Temporoparietal cortex showed activation specific for morality judgments, occipital cortex for aesthetics judgments. Multivariate analyses revealed both common and distinct whole-brain corrected representations for morality and aesthetics judgments in temporoparietal and prefrontal regions. Overall, neural commonalities are more pronounced than predominant philosophical views would predict. They are compatible with minority accounts that stress commonalities between aesthetics and morality judgments, such as sentimentalism and a valuation framework. (shrink)

This article concerns itself with the relationship between implicit moral cognitions and decisions in the realm of business ethics. Traditionally, business ethics research emphasized the effects of overt or explicit attitudes on ethical decision-making and neglected intuitive or implicit attitudes. Therefore, based on an implicit social cognition approach it is important to know whether implicit moral attitudes may have a substantial impact on managerial ethical decision-making processes. To test this thesis, a study with 50 (...) participants was conducted. In this study the participants were asked to work on a deliberative managerial ethical decision-making task, in which they had to decide on one of two options. Implicit moral attitudes towards the two options were measured using the implicit association test (IAT). A semantic differential scale was used to diagnose explicit moral attitudes towards the two options. Each step taken within the deliberative decision-making process, as well the decision itself, was assessed using a scoring model-based decision analysis and a decision-making questionnaire. The results of this study show that implicit moral attitude has a great influence on the deliberative ethical decision-making process. The derived conclusion is that complex and deliberative decision-making processes in the context of business ethics can be affected by implicit social cognitions such as implicit moral attitudes. (shrink)

This review summarizes the research on ethical decision-making from 2004 to 2011. Eighty-four articles were published during this period, resulting in 357 findings. Individual findings are categorized by their application to individual variables, organizational variables, or the concept of moral intensity as developed by Jones :366–395, 1991). Rest’s four-step model for ethical decision-making is used to summarize findings by dependent variable—awareness, intent, judgment, and behavior. A discussion of findings in each category is provided in (...) order to uncover trends in the ethical decision-making literature. A summary of areas of suggested future research is provided. (shrink)

Intuitive-automatic processes are crucial for making judgements and decisions. The fascinating complexity of these processes has attracted many decision researchers, prompting them to start investigating intuition empirically and to develop numerous models. Dual-process models assume a clear distinction between intuitive and deliberate processes but provide no further differentiation within both categories. We go beyond these models and argue that intuition is not a homogeneous concept, but a label used for different cognitive mechanisms. We suggest that these mechanisms have (...) to be distinguished to allow for fruitful investigations of intuition. Specifically, we argue that researchers should concentrate on investigating the processes underlying intuition before making strong claims about its performance. We summarise current models for intuition and propose a categorisation according to the underlying cognitive processes: (a) associative intuition based on simple learning-retrieval processes, (b) matching intuition based on comparisons with prototypes/exemplars, (c) accumulative intuition based on automatic evidence accumulation, and (d) constructive intuition based on construction of mental representations. We discuss how this differentiation might help to clarify the relationship between affect and intuition and we derive a very general hypothesis as to when intuition will lead to good decisions and when it will go astray. (shrink)

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 of moral decision-making. The model suggests that moral decision-making includes five interdependent, yet functionally distinct steps, issue framing, pre-processing, moral judgment, moral reflection, and moral intent. The model proposes a cognitive–intuitive view of moral judgment and it describes how emotion regulation, perceived moral intensity, and perceived ethical climate constructs impact the formation of moral intent. The paper discusses the theories that link emotions to moral judgment and implications of the model for future research and its implication for managers. (shrink)

Intuitive-automatic processes are crucial for making judgements and decisions. The fascinating complexity of these processes has attracted many decision researchers, prompting them to start investigating intuition empirically and to develop numerous models. Dual-process models assume a clear distinction between intuitive and deliberate processes but provide no further differentiation within both categories. We go beyond these models and argue that intuition is not a homogeneous concept, but a label used for different cognitive mechanisms. We suggest that these mechanisms have (...) to be distinguished to allow for fruitful investigations of intuition. Specifically, we argue that researchers should concentrate on investigating the processes underlying intuition before making strong claims about its performance. We summarise current models for intuition and propose a categorisation according to the underlying cognitive processes: (a) associative intuition based on simple learning-retrieval processes, (b) matching intuition based on comparisons with prototypes/exemplars, (c) accumulative intuition based on automatic evidence accumulation, and (d) constructive intuition based on construction of mental representations. We discuss how this differentiation might help to clarify the relationship between affect and intuition and we derive a very general hypothesis as to when intuition will lead to good decisions and when it will go astray. (shrink)

This paper attempts to build on the contribution to moral imagination theory by Patricia Werhane by further integrating moral imagination with new theoretical developments that have taken place in the business ethics field. To accomplish this objective, part one will review the concept of moral imagination, from its definitional origins to its full theoretical conceptualization. Part two will provide a brief literature review of how moral imagination has been applied in empirical research. Part three will analyze (...) and apply the construct of moral imagination as it relates to the key process stages of ethical decision making including awareness, judgment, intention, and behavior. Immoral imagination is then discussed, along with other behavioral ethics concepts as they relate to moral imagination. The paper concludes with potential future research directions, as well as teaching and managerial implications for the moral imagination construct. (shrink)

This paper explores, in the light of recent empirical results from neurobiology, some issues having to do with the contrast between “emotion” and “cognition” and the ways in which these figure in moral judgment and decision-making. The role of reward learning in emotional processing and the implications of this for "rationalist" moral theories is emphasized.

To date, our understanding of ethical decision making and behavior in organizations has been concentrated in the area of moraljudgment, largely because of the hundreds of studies done involving cognitive moral development. This paper addresses the problemof our relative lack of understanding in other areas of human morality by applying a recently developed construct—moral approbation—to illuminate the link between moral judgment and moral action. This recent work is extended here by exploring the effect (...) thatorganizations have on ethical behavior in terms of the moral approbation construct. (shrink)

Applying Snyder and Feldman's 1984 consolidation?transition model to moral judgement development has enabled further understanding of how moral judgement translates to moral functioning. In this study, 178 college students were identified as being in consolidated versus transitional phases of moral judgement development using Rest's Defining Issues Test (DIT). Participant moral functioning was inferred through an honest decision?making index along with Attitudes Towards Human Rights Inventory (ATHRI) and Volunteer Functions Inventory (VFI) scores. Multivariate Analyses (...) of Variance revealed that the consolidated group was significantly more honest than the transitional group. No differences attributable to moral judgement phase were seen for ATHRI and VFI scores. Findings support the claim that consolidated phases improve the explanatory power of moral judgement for certain moral functional outcomes?particularly those involving ambiguity and minimal time for decision?making. (shrink)

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 (...) class='Hi'>moral intention in relation to moral issues. The mediational analyses revealed that moral judgement partly mediated the relation between moral recognition and moral intention and implied that the effect of moral recognition on moral intention was significantly reduced by a combination of moral recognition and moral judgement. (shrink)