The Influence of Perceived Importance of an Ethical Issue on Moral Judgment,Moral Obligation,and Moral Intent

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. Electronic supplementary material   The online version of this article (doi: ) contains supplementary material, which is available to authorized users. Russell Haines is an Assistant Professor of Information Technology at Old Dominion University. He received his B.S. and Master of Accountancy from Brigham Young University and his Ph.D. from The University of Houston. His research interests are in laboratory experiments, ethical decision- making, supply chain decision-making, and computer- mediated communication. Marc D. Street is an Assistant Professor of Management at Salisbury University in Salisbury, Maryland. He received his B.A. from the University of Maryland, College Park (1983); his MBA from the University of Baltimore (1993); and his Ph.D. from the Florida State University (1998). His primary research interests are in the areas of decision-making and business ethics. Dr. Street’s research has been published in journals such as Organizational Behavior and Human Decision Processes, Journal of Business Ethics, and the Journal of World Business, among others. Douglas Haines is Associate Professor of Marketing and Department Chair of the Department of Business in the College of Business and Economics at the University of Idaho. Before acquiring his Ph.D. at the University of Oregon, he worked for 15 years in various positions at the H.J. Heinz company including Vice President of the Weight Watchers Foods Division of Heinz USA. His research interests include decision making, particularly in the marketing channel context, inter firm relationships, and the development of the market for biodiesel and other alternative energy sources.     

The Impact of Ethics Code Familiarity on Manager Behavior

Codes of ethics exist in many, if not the majority, of all large U.S. companies today. But how the impact of these written codes affect managerial attitudes and behavior is still not clearly documented or explained. This study takes a step in that direction by proposing that attention should shift from the codes themselves as the sources of ethical behavior to the persons whose behavior is the focus of these codes. In particular, this study investigates the role of code familiarity as a factor impacting the influence of an ethics code on manager behavior. Data collected from 286 executives from companies in the direct selling industry are used to test hypotheses (1) that the perceived usefulness of ethics codes is positively related to the degree of familiarity with the code, and (2) that ethical climate as assessed by managers is positively related to the code's perceived usefulness. Both hypotheses are supported, and their implications and further research directions are discussed.     

The Effects of Commitment to Moral Self-improvement and Religiosity on Ethics of Business Students

Using survey methodology we examined the relationships between commitment to moral self-improvement (CMSI), religiosity, ethical problem recognition, and behavioral intentions in a sample of 242 business students. Results of the study suggest that CMSI predicts ethical problem recognition and behavioral intentions. Our findings also suggest that CMSI is positively related to religiosity. The study provides some evidence of CMSI being a mediator in the influence of religiosity on ethical problem recognition and behavioral intentions. Compared to religiosity, CMSI turned out to be a better predictor of perceived importance of ethics, ethical problem recognition, and ethical behavioral intentions. The results of the study have implications for increasing understanding of ethical decision-making, future studies of business ethics, and business ethics education.     

Antecedents and Consequences of Perceived Importance of Ethics in Marketing Situations: A Study of Thai Businesspeople

Building on an existing framework concerning ethical intention, this research explores how Thai business people perceive the importance of ethics in various scenarios. This study investigates the relative influences of personal characteristics and the organizational environment underlying the Thai business people’s ethical perception. Corporate ethical values and idealism are shown to positively influence a Thai manager’s perceptions about the importance of ethics. While their ability to perceive the existence of an ethical problem is negatively influenced by relativism, it is positively impacted by their existing perceptions about the importance of ethics. Results also suggest positive relationships between perceived importance of ethics and perceived ethical problems with ethical intention. These results extend research in understanding the relationship between the antecedents and consequences of perceived importance of ethics within an economically growing non-Western culture.     

Codes of Ethics as Signals for Ethical Behavior

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code.     

Codes of Ethics,Orientation Programs,and the Perceived Importance of Employee Incorruptibility

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.     

‘The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers’

This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes, less organizational commitment and both lower idealism and relativism.     

Religious Intensity,Evangelical Christianity,and Business Ethics: An Empirical Study

Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment.     

A Comparison of Ethical Perceptions and Moral Philosophies of American and Egyptian Business Students

This study compares business students fromEgypt and the United States in terms of theirperceptions of ethical problems, personal moralphilosophies (idealism, relativism), and theirperceptions about the importance of ethics. Aself-administered questionnaire was used tocollect data, in the classroom setting. Theresults reveal significant differences betweenthe business students from the two countries,which may be suggestive for variouscross-cultural business interactions. Theauthors derive some implications for businessethics instruction.     

Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes. His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling & Sales Management, and Journal of Business Research. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics.     

Information Technology Professionals’ Perceived Organizational Values and Managerial Ethics: An Empirical Study

This paper summarizes the results of an analysis of empirical data on ethical attitudes of professionals and managers in relation to organizational core values in the Information Technology (IT) industry. This study investigates the association between key organizational values as independent variables and the ethical attitudes of IT managers as dependent variables. The study also delves into differences among IT non-managerial professionals, mid-level managers, and upper-level managers in their ethical attitudes and perceptions. Research results indicated that IT professionals from mechanistic organizations were much more likely to report – compared to those from organic organizations – that managers in their corporate environment engage in behaviors considered unethical and that successful managers were more unethical relative to unsuccessful managers. There were significant differences between the upper-level managers and the mid-level managers and between the mid-level managers and the IT non-managerial professionals on certain key ethical issues. This paper discusses the conceptual framework, hypotheses, research methodology, data analysis, implications of the findings, and suggested areas of further research. K. Gregory Jin, D.B.A, is Professor of the MIS Department, Ancell School of Business, Western, Connecticut State University. He has published numerous conference papers, chapters, and articles in such areas as MIS professional ideology and ethics, communication and control, behavioral issues in information systems development, role of IT and human factors in business process reengineering, service learning in database design, systems theory, MIS participant action research strategy, and political factors in IT management. He has more than twenty years of MIS administrative and professional experiences. He holds a D.B.A. in Information Technology Management from George Washington University. He is a member of the Association of Information Technology Professionals and a former member of DSI. Ronald G. Drozdenko, Ph.D., is Professor and Chair of the Marketing Department, Ancell School of Business, Western Connecticut State University. He is also the founding Director of the Center for Business Research at the Ancell School. Dr. Drozdenko has co-directed more than 100 proprietary research projects since 1978 for the marketing and research and development departments of several corporations, including major multinationals. These projects were in the areas of strategic planning, marketing research, product development, direct marketing, and marketing database analysis. Dr. Drozdenko co-authored Optimal Database Marketing: Strategy, Development and Data Mining and also has published professional and academic articles and book chapters. He holds a Ph.D. in Experimental Psychology from the University of Missouri and is a member of the American Marketing Association, the Society for Consumer Psychology, and the Academy of Marketing Sciences. Richard A. Bassett, D.P.S, is an Associate Professor of Management Information Systems at Western Connecticut State University. He was founder and CEO of Bassett Computer Systems, Inc. for 17 years where he was involved with the design and implementation of information systems for hundreds for small and midsized businesses. He has authored several papers and articles in such areas as web-design as a web-master, web-based course design, the security threats and concerns faced by telecommuters, minimal steps required to secure a Local Area Network and the technology decision challenges which growing companies face. He is actively involved with technology endeavors of numerous nonprofit organizations including: The Children’s Center, Bridges of Milford, North Haven Rotary, Communicare, and the Amber Alert System. He holds a D.P.S. in Computing from Pace University.     

基于心理契约的IT企业员工行为风险分析与管理

IT企业员工作为知识员工的代表,在知识经济时代的作用和地位日益提高,逐渐成为人力资源管理的核心。而知识员工的行为风险问题是当前制约IT企业组织绩效的关键因素。从心理契约角度来系统分析IT企业员工行为风险的含义、原因、表现及对策,对我国IT企业员工的管理具有重要的指导意义。     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.     

The Impact of Ethics Education on Reporting Behavior

We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort, participants who completed the ethics program misreported at significantly lower rates than those who did not receive the ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but it can impact ethical behavior.     

Managerial Ethics: An Empirical Study of Business Students in the American University of Beirut

This is a study that investigated the extent of use of the three principles of ethics – utility, morality, and justice – in managerial ethical decision making, in addition to the personal attitude towards them. It involved undergraduate and graduate business students (total N=163) from the Olayan School of Business in the American University of Beirut, Lebanon. Two kinds of measurements were done: self assessment, and testing with the Saschkin’ s Managerial Value Profile (1997). It showed that morality was the overriding ethical principle used, especially in the graduate group (professionals). Business students still believed in the justice system despite the weakness of the country’s law. Utility was the least used, although males were found to be more utilitarian than females. Finally there was no relation between personal attitudes toward the three ethical principles, and the intentional behavior when faced with ethical dilemmas. The findings were discussed and recommendations were given.     

The Hypothesized Relationship Between Accountability and Ethical Behavior

Unethical behavior is important to study because it may have an adverse influence on organizational performance. This paper is an attempt to better understand why individuals behave as they do when faced with ethical dilemmas. We first explore the definition, theories and models of ethical behaviors and accountability. This discussion of societal ethics and accountability as forms of social control segues into a discussion of how accountability may influence ethical behaviors. Based on the business ethics and accountability literatures, we suggest a number of research questions and hypotheses that need to be tested, as well as an appropriate research strategy.     

The Influence of Organizational and Code-Supporting Variables on the Effectiveness of a Code of Ethics

Prior findings on the effectiveness of the codeof ethics in promoting ethical behavior aremixed. Perhaps more is required to promoteethical behavior than the mere existence of thecode within the organization. The presentstudy proposes, first, that the extent to whichthe organization communicates, enforces andencourages reference to the code is importantto achieving the desired results. Second,organizational ethics variables (namely, topmanagement support for ethical behavior, theassociation between ethical behavior and careersuccess, and organizational ethical climate)can have a significant influence on ethicalbehavior of organizations over and above theimpact of the implementation and use of thecode. Both propositions are supported based onregression analyses of data from a survey of237 managers, the majority of whom hold middleand top level positions within organizations.     

Ethical Behavior of Marketing Managers and MBA Students: A Comparative Study

The ethical tendencies of graduate business students from the United States were examined by analyzing their reactions to ethical dilemmas in a replicated study, which presented a set of ethical problem situations. These dilemmas dealt with coercion and control, conflict of interest, physical environment, paternalism and personal integrity. A comparison of these findings with the previous study of marketing managers indicates that the MBA students exhibited a greater degree of sensitivity to the ethical dimensions of business decision-making. Implications are drawn for business education and further research.     

Contents of Codes of Ethics of Professional Business Organizations in the United States

This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues.