The Influence of Nationality and Gender on Ethical Sensitivity: An Application of the Issue-Contingent Model |
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Authors: | Email author" target="_blank">Can?Simga-MuganEmail author Bonita?A?Daly Dilek?Onkal Lerzan?Kavut |
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Institution: | (1) Department of Business Administration, Middle East Technical University, Ankara, Turkey;(2) School of Business, University of Southern Maine , Portland, ME USA, P.O. Box 9300, 04104;(3) Faculty of Business Administration, Bilkent University, Ankara, Turkey;(4) Faculty of Business Administration, Istanbul University, Istanbul, Turkey |
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Abstract: | When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity.
Can Simga-Mugan is a Professor of Accountancy at Department
of Business Administration of Middle East Technical University,
Ankara, Turkey. She received her Ph.D. in
accountancy from University of Illinois-Urbana-Champaign.
Her current research interests are ethics, international financial
reporting issues, manipulation in the stock market and effect of
news on the stock market.
Bonita A. Daly, Ph.D., is an Assistant Professor of Accounting
in the School of Business, University of Southern Maine in
Portland, Maine. She teaches auditing and financial
accounting to both undergraduate and graduate students. Dr.
Daly also teaches business ethics in continuing education
programs for practicing accountants. Her research on the
accounting profession has appeared in Critical Prespectives
on Accounting, Accounting, Organizations, and
Society, and the St. Johns Law Review, among others.
Dilek Onkal is a Professor of Decision Sciences and is currently
the Acting Dean of the Faculty of Business Administration at
Bilkent University, Turkey. She received a Ph.D. in
Decision Sciences from the University of Minnesota, and is
doing research on ethics judgements, risk perception, risk
communication, and judgmental forecasting.
Lerzan Kavut is an Associate Professor at Faculty of Business
Administration of Istanbul University. She has received her
B.A. and Ph.D. from Istanbul University. Her current
research interest is in the area of behavioral auditing. |
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Keywords: | context cross-cultural ethics ethical sensitivity gender Hofstede issue-contingent model Kohlberg nationality roles |
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