Current research in moral development as a decision support system

This paper argues that human beings possess the rational capabilities necessary to achieve the goal of more just and peaceable social orders, but that our educational institutions are failing in their responsibility to do what in fact can be done to produce graduates who make decisions in ways most likely to achieve this goal.Data compiled by us, consistent with other research, indicates that only a small percentage of the individuals graduating from universities and professional schools have developed the capacity for post-conventional moral reasoning. William Y. Penn, Jr. is Associate Professor of Philosophy and Religious Studies at St. Edward's University, Austin, TX. He held a chair at the Department of Religion of the Archbishop Hoban High School. His most important publication is: Kohlberg and Business Ethics, Edwin Mellon Press. A Collection of essays on business ethics is forthcoming. Boyd D. Collier is Professor and Head of the Department of Accounting and Finance at the Tarleton State University. Formerly he was Senior Lecturer at the University of Texas at Austin and Dean at the Center of Business Administration at St. Edward's University. His most important publications are: The Valuation of External Diseconomies of Pollution, The Journal of Environmental Planning and Pollution Control, 1973, Accounting for Convertible Bonds Impact on Earnings Per Share, Management Accounting 1979, and Measurement and Environmental Deterioration, University of Texas Bureau of Business Research Monograph No. 34.     

Organizational politics and the strategic process

In this paper the relationship between organizational politics (OP), and company strategy and performance was explored. Data were collected from 55 manufacturing firms. Controlling for company assets and industry type, OP intensity was associated with various stages of the strategic process. In addition, it was negatively associated with overall company performance. These results were corroborated by canonical analysis. Another important finding was that the stage of company evolution moderates the OP-strategic process relationship. Finally, future research directions and implications for managerial behavior and ethics have been clarified.Dr. Shaker A. Zahra is Associate Professor of Strategic Management, Department of Management, George Mason University, Fairfax, Virginia 22030. His research centers on the role of board of directors in the strategic process, determinants of innovation in large corporations, and ethical issues associated with strategic choices.     

A linguistic decision process in group decision making

Assuming a set of linguistic preferences representing the preferences of the individuals, a linguistic choice process is presented. This is developed using the concept of fuzzy majority for deriving a collective linguistic preference, and the concept of nondominated alternatives for deriving the selected alternatives in the linguistic choice process. The fuzzy majorities are equated with fuzzy linguistic quantifiers. The collective linguistic preference is derived by means of a linguistic ordered weighted averaging operator whose weights are defined using a fuzzy linguistic quantifier. In order to obtain the nondominated alternatives, we present a novel reformulation of Orlovski's nondominance degree under linguistic information.     

The role of moral intensity and moral philosophy in ethical decision making: a cross‐cultural comparison of China and the European Union

The present study uses cross‐cultural samples of marketing practitioners from two European Union (EU) nations (the United Kingdom and Spain) and China to examine the relationships between moral intensity, personal moral philosophies and ethical decision making. Additionally, cross‐cultural comparisons were made regarding intentions, personal moral philosophies and moral intensity. Results indicate that both samples tend to use the perceived harm construct (e.g. magnitude of consequences, probability of effect, temporal immediacy and concentration of effect) to determine intentions in situations involving ethical issues. However, social consensus tends to be situation‐specific for both groups and proximity seems not to be used at all when making decisions in situations involving ethics. As for personal moral philosophies, idealism is only used by the EU sample; however, for both samples, the use of relativism depends upon the specific situation.     

Organizational characteristics and the CRM adoption process

The purpose of this study is to identify the status of Customer Relationship Management (CRM) adoption and explore the influence of organizational characteristics on the CRM adoption process in the Korean fashion industry. Using Rogers' [Rogers EM. Diffusion of innovation. New York: Free Press; 1995] innovation decision process model as the conceptual basis, this study surveyed 94 Korean fashion companies to investigate the persuasion, decision, and implementation stages of CRM adoption. Organizational variables included firm characteristics (size, strategy, maturity of information system), product characteristics (category, fashion position, seasonality), and CEO characteristics (age, education). The most frequently used CRM technology is the development of a customer database, whereas the mostly frequently mentioned benefits of CRM are encouraging repurchase. Moreover, respondents' perceptions of CRM benefits affect CRM adoption, influencing the use of various CRM technologies. Organizational strategy, maturity of information system, and product category all significantly influence the adoption process. Empirical findings provide further support for the innovation decision process model developed by Rogers [Rogers EM. Diffusion of innovation. New York: Free Press; 1995] and the CRM adoption model can be used when fashion companies do strategic planning and evaluate the possibility of adopting CRM strategies.     

Group process and decision performance in a simulated marketing environment

This article presents an exploratory study designed to investigate which factors in a group process relate to effective marketing decision making. The study was conducted with 20 teams playing Markstrat, a marketing-simulation game. Results indicate that decision performance is positively related to the attitudes of the group members toward their task, the level of effort they exert, and the degree to which the more effective decision makers emerge from the group process.     

Global harmonisation of the professional behaviour of accountants

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants . Using data collected from a survey document, the paper analyses the extent of the model code's influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC.     

Testing a model of signals in the IPO offer process

This study examines agency and market signals related to a sample of high-technology firms seeking an initial public offering (IPO). We test a model of the IPO offer process in high-technology firms. Results indicate that certain pre-market and primary market factors affect the offer price received by entrepreneurs and investors, while the secondary market factor did not. Our model may help entrepreneurs position their organization prior to and during the IPO process.     

A conceptual model of corporate moral development

The conceptual model presented in this article argues that corporations exhibit specific behaviors that signal their true level of moral development. Accordingly, the authors identify five levels of moral development and discuss the dynamics that move corporations from one level to another. Examples of corporate behavior which are indicative of specific stages of moral development are offered.R. Eric Reidenbach is Professor of Marketing and Director of the Center for Business Development and Research at the University of Southern Mississippi. He has written extensively on business and marketing ethics.Donald P. Robin, Professor of Business Ethics and Professor of Marketing at the University of Southern Mississippi, is coauthor with R. Eric Reidenbach of two recent books on business ethics with Prentice-Hall. He is a frequent lecturer on business ethics and is the author of several articles on the subject.     

How consumers use product reviews in the purchase decision process

This paper uses individual level data to examine the influence of product reviews in different stages of the consumer’s purchase decision process. Specifically, a two-stage model consisting of consideration set formation and choice is posited, where the consumer can incorporate information from product reviews in each stage. The model is estimated using an online panel survey about hotel choice. We find that (1) consumers use product reviews more in the consideration set stage and less in the choice stage, (2) Bayesian updating of prior perceived quality better explains how consumers use product reviews compared to two competing updating methods, and (3) the monetary value of a unit increase in the mean of product reviews is computed. Our results suggest that managers should make product review information (their number, average, and variance) available from the beginning of the search process and encourage satisfied customers to write reviews.     

The effect of formalism on unethical decision making: The mediating effect of moral disengagement and moderating effect of moral attentiveness

This study examined the relationship between formalism and unethical decision making among Chinese working adults. A total of 316 Chinese adult employees completed measures of ethical predispositions, unethical decision making, moral disengagement, and moral attentiveness. The results showed that formalism was related to a weaker propensity to morally disengage. Moral disengagement positively predicted unethical decision making and mediated the relationship between formalism and unethical decision making. Further, perceptual moral attentiveness negatively moderated the relationship between formalism and moral disengagement. The theoretical and practical implications of these findings are presented.     

Judging the morality of business practices: The influence of personal moral philosophies

Individuals' moral judgments of certain business practices and their decisions to engage in those practices are influenced by their personal moral philosophies: (a) situationists advocate striving for the best consequences possible irrespective of moral maxims; (b) subjectivists reject moral guidelines and base judgments on personal values and practical concerns; (c) absolutists assume that actions are moral, provided they yield positive consequences and conform to moral rules; (d) exceptionists prefer to follow moral dictates but allow for exceptions for practical reasons. These variations, which are based on two fundamental dimensions (concern for principles and concern for promoting human welfare) influence a variety of moral processes and have implications for ethical debates over business practices.Donelson R. Forsyth is Professor in the Department of Psychology at Virginia Commonwealth University. A social psychologist, his three major interests are affective and attributional reactions in interpersonal, education, and clinical settings, individual differences in ethical ideology, and the dynamics of interacting groups. He is the author of numerous journal articles, as well as several books dealing with social psychology, group processes, and health.     

The mobile shopping revolution: Redefining the consumer decision process

The use of mobile devices by consumers and the accompanying response by retailers is rapidly revolutionizing the retail environment. In the past, retailers have focused primarily on the outcome (to purchase or not to purchase) of the consumer decision process, but now mobile technologies give retailers the opportunity to more actively influence the entire consumer decision-making processes. The increasing use of mobile devices by consumers makes shopping a continuous rather than discrete activity that requires retailers to engage with their customers at critical touch points of the decision process in order to provide a more customer-centric experience. This change in focus from the decision outcome to the decision process signifies an important paradigm shift for the retailing industry. After an extensive review of the literature, we identify four pillars that form the foundation for the mobile shopping revolution and represent the essential ways and means through which retailers can engage with consumers during the decision process. We also discuss the different areas in which the pillars can enable retailers to achieve a sustainable competitive advantage in the mobile shopping era.     

Combined influence of selective focus and decision involvement on attitude–behavior consistency in a context of memory‐based decision making

Marketers often use salient stimuli to draw consumers' attention to a specific brand in the hope that a selective focus on the brand increases the sales of this brand. However, previous studies are inconsistent concerning the impact that selectively focusing on a specific brand has on final brand choice. To offer an explanation for these inconsistent results, this paper introduces decision involvement as a moderator of the relation between selective focus and attitude–decision consistency. Two studies indicate that selectively focusing on a not preferred alternative indeed alters choice decisions, but only when decision involvement is low. Study 1 further shows that this interaction effect between selective focus and involvement takes place in the selection rather than the brand consideration stage. By introducing level of processing along with decision involvement, Study 2 shows that the interaction effect emerges even in limited processing conditions. The study also reconciles different explanations for the negative effect of selective focus on attitude–behavior consistency. Selectively focusing on a not preferred choice option when consumers are low involved and use limited processing seems to lead to inconsistent choices because of an increased accessibility of the focal option, whereas selective focus on a not preferred option when consumers are low involved and use deep processing lead to inconsistent choices because of attitude polarization. © 2011 Wiley Periodicals, Inc.     

Personal values of accountants and accounting trainees in Cyprus

Accountants are neither devoid of ethical dilemmas nor are they immune from financial scandals. In order to improve the credibility of the profession, it is important to study the personal values that qualified and trainee accountants consider important. Using Maccoby's instrument, which measures ‘head’ and ‘heart’ values, qualified accountants (chartered and certified) and trainee accountants were surveyed for the first time in a European Union member country (Cyprus) to ascertain their character ethical traits/personal values. Accountants were found to value ‘head’ more than ‘heart’ traits and there were no gender differences. For male respondents, age and years of professional experience were significant correlates of the importance attributed to head traits, while having religious beliefs was associated with valuing heart traits more. Finally, the implications for accounting education and the professional bodies are considered.     

Development of a media selection model using the analytic network process

The authors develop and test a comprehensive model for media selection utilising the Analytic Network Process (ANP). ANP is a flexible and powerful multi-attribute decision aid developed by Saaty (1996) for solving complex decision-making problems. It is aimed at integrating different measures (both qualitative/intangible and quantitative/tangible) into a single overall score for ranking decision alternatives. In applying the ANP method, the authors specifically incorporate web/internet media advertising into their list of media alternatives, using many of the same standard media attributes that have typically been employed in comparing more traditional media. The result is a model that may be utilised by expert and/or novice media planners with equal effectiveness.     

Competition and its influence on consumer decision making in social marketing

Abstract

This paper extends the largely conceptual understanding of competition in social marketing by empirically investigating, from a consumer perspective, the nature of competition and its influence on decision making at the individual level. Two phases of qualitative inquiry in Australia, comprising 30 and 20 semi-structured interviews, respectively, examined the role of competition in young adults’ decision to adopt and maintain help-seeking for mental ill-health. The findings from thematic analysis suggest that competition operates at both the behavioural and goal level to influence consumers’ decision to perform behaviour and that the types of competition in operation may vary from the adoption to the maintenance of behaviour. The findings are integrated into a framework that social marketers could employ to identify, analyse and address competition.     

Organizational Moralities and Social Transition: Towards a Conceptualization of Organizational Regulation in a Transitional Age

This essay attempts to think through the impact of what we call our "transitional age" on organizational life, specifically on organizational regulation, and thus on organizational moral life. It provides notes towards a reconceptualization of organizational moral life that may be helpful to all students and practitioners of organization and business ethics who would want to make sense of the often significant contextuality, unpredictability, and undecidability of contemporary organizational life.     

The influence of stated organizational concern upon ethical decision making

This experimental study evaluated the influence of stated organizational concern for ethical conduct upon managerial behavior. Using an in-basket to house the manipulation, a sample of 113 MBA students with some managerial experience reacted to scenarios suggesting illegal conduct and others suggesting only unethical behavior. Stated organizational concern for ethical conduct was varied from none (control group) to several other situations which included a high treatment consisting of a Code of Ethics, an endorsement letter by the CEO and specific sanctions for managerial misconduct. Only in the case of suggested illegal behavior tempered by high organizational concern were managers influenced by organizational policy to modify the morality of their actions. However, the responses to the illegal scenarios were significantly more ethical than the reactions given to the unethical (but not illegal) situations. The implications of these findings are then discussed. Gene R. Laczniak is Professor of Business at Marquette University (Milwaukee, WI) and he is co-author of Marketing Ethics (with P. E. Murphy), Boston: Lexington Books, 1985. He has also written various articles on Business Ethics. Edward J. Inderrieden is Assistant Professor of Management at Marquette University.     

The concept of learning in the Uppsala internationalization process model: a critical review

In behavioral models dealing with the internationalization process, such as the Uppsala Internationalization Process Model, knowledge and learning have a profound impact on how the firm is seen to approach foreign markets. In the light of recent work on learning in organizations, this paper addresses some issues related to how the process of learning is conceptualized in the Uppsala Model. It is argued that the model builders apply a more narrow interpretation of learning than that allowed by the literature, which limits the ability of the model to explain certain forms of internationalization behavior. It is also claimed that perceiving a firm to be a loosely coupled organization causes some problems in relation to the model’s possibility to predict the internationalization behavior. The consequences of the strong emphasis on individuals as the holders of market-specific knowledge are also discussed. The paper concludes with some remarks on the emergence of interesting research issues about the internationalization behavior if a broader concept of organizational learning is applied.