Ethical Decision-Making Differences Between American and Moroccan Managers

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.     

Ethical judgments and intentions: a multinational study of marketing professionals

A multinational study of marketing professionals was conducted in the US, England, Spain and Turkey. Respondents from these countries were compared on various ethics-related constructs such as idealism, relativism, moral intensity and corporate ethical values. Analyses of variance indicated that moral intensity had a signi ?cant impact on both ethical judgments and behavioral intentions. However, corporate ethical values, an idealistic ethical perspective and a relativistic ethical perspective only partially impacted ethical judgments and intentions. Country differences showed that the US was highest in terms of corporate ethical values while being the lowest in terms of relativism and signi?cantly lower than Spain and Turkey in terms of idealism. Turkey was the highest in terms of both idealism and relativism yet lowest in terms of corporate ethical values. Country differences in terms of moral intensity tended to be situation-speci?c. One managerial implication, for ?rms in all four countries, is that a clear set of corporate policies concerning ethics can positively in?uence the behavioral intentions of employees. It is important that employees do not misinterpret the desires of top management where ethical issues are involved.     

Personal Characteristics Underlying Ethical Decisions in Marketing Situations: A Survey of Small Business Managers*

This study analyzes the marketing ethics decision‐making process of small business managers. In particular, it examines the relative influences of ethical perceptions, personal moral philosophies, and gender on ethical intentions of small business managers. The sample of this study consists of professional members of the American Marketing Association working in companies with 500 employees or fewer. The results reveal that perceived ethical problem is a positive factor of a small business manager's ethical intention. The results generally support our hypothesis that female managers tend to be more ethical in their intention than their male counterparts. However, the results indicate that neither dimension of personal moral philosophy—idealism and relativism—is a significant predictor of a manager's ethical intention.     

Corporate ethical values in South Africa

This study analyzes the influence of a number of variables on the ethical decision making process of South African marketers. Specifically, it measures the relative influences of ethical perception, idealism, relativism, and corporate ethical values on the ethical intentions of the marketers. The target respondents were practitioner members of the South African Institute of Marketing Management. The survey results indicate that perception of an ethical problem and relativism are significant predictors of ethical intentions, as hypothesized. The other two predictor variables (idealism and corporate ethical values) were not significant. The results regarding idealism are generally consistent with those from previous studies, but corporate ethical values has usually been found to be significant, and not just in the United States. These nonsignificant findings are among the most intriguing of the study. © 2001 John Wiley & Sons, Inc.     

‘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.     

Understanding the Complex Relationship Between Creativity and Ethical Ideologies

The relationship between individuals’ creativity and their ethical ideologies appears to be complex. Applying Forsyth’s (1980, 1992) personal moral philosophy model which consists of two independent ethical ideology dimensions, idealism and relativism, we hypothesized and found support for a positive relationship between creativity and relativism. It appears that creative people are less likely than non-creative people to follow universal rules in their moral decision making. However, contrary to our hypothesis and the general stereotype that creative people are less caring about others, we found a positive relationship between creativity and idealism. These findings indicate that highly creative people are likely to be what Forsyth called “situationists,” individuals with both an ethic of caring and a pragmatic moral decision-making style. The finding that creative individuals tend to be situationists, and particularly that they tend to be high in idealism, appears to refute the line of reasoning that argues for a “creative personality” characterized in part by social insensitivity. Understanding the relationship between creativity and ethical ideologies has important implications for researchers, managers and teachers.     

Some Important Factors Underlying Ethical Decision Making of Managers in Thailand

This study analyzes the marketing ethics decision-making process of Thai managers. In particular, it examines the relative influences of ethical perceptions, religiosity, personal moral philosophies, and corporate ethical values on ethical intentions of managers in Thailand. Managers enrolled in executive MBA or special MBA programs from public and private universities throughout Thailand were selected as target respondents. The survey results generally indicate that both dimensions of moral philosophies, idealism and relativism, are significant predictors of a Thai manager's ethical intention, as hypothesized. The results also reveal that perceived ethical problem is a positive factor of a Thai manager's ethical intention. The results generally support our hypothesis regarding the influence of corporate ethical values, that Thai managers in organizations with higher levels of ethical values tend to have a more ethical intention than the managers in organizations with lower levels of ethical values. The survey results regarding the influences of religiosity, however, are mixed.     

Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession

The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments.     

Is Cross-Cultural Similarity an Indicator of Similar Marketing Ethics?

This study compares Australian marketers with those in the United States along lines that are particular to the study of ethics. The test measured two different moral philosophies, idealism and relativism, and compared perceptions of ethical problems, ethical intentions, and corporate ethical values. According to Hofstede's cultural typologies, there should be little difference between American and Australian marketers, but the study did find significant differences. Australians tended to be more idealistic and more relativistic than Americans and the other results were mixed, making it difficult to generalize about the effects of moral philosophies on the components of ethical decision-making measured here. This is an important finding; as firms become increasingly more globalized, marketers will more often be involved in cross-cultural ethical dilemmas and it seems natural to assume that similar cultures will have similar ethical orientations. That assumption may well prove erroneous.     

Rules,standards, and ethics: Relativism predicts cross-national differences in the codification of moral standards

This research examines the relationship between the code of ethics adopted by businesses in a country and the ethics positions of the inhabitants of that country. Ethics Position Theory (EPT) maintains that individuals’ personal moral philosophies influence their ethical judgments, actions, and emotions. The theory, when describing individual differences in moral philosophies, stresses two dimensions: relativism (skepticism with regards to inviolate moral principles) and idealism (concern for positive outcomes). Extending previous research that identified differences in relativism and idealism between residents of different countries and world regions, we examined the relationship between relativism, idealism, and the regulatory standards governing commercial activities of firms headquartered in Australia, Austria, Belgium, Canada, Hong Kong, Ireland, Japan, New Zealand, Spain, the UK, and the US. The results indicated that the level of relativism of a nation's populace predicted degree of ethical codification of commerce in that nation. These findings suggest that the ethical conduct of business will be more closely regulated in countries where relativism is low (e.g., Australia, Canada) but less closely regulated in countries where the residents are more ethically relativistic (e.g., Hong Kong, Spain).     

Ethical ideologies,perceived gambling value,and gambling commitment: An Asian perspective

This study evaluates the relationship between ethical ideology and gambling commitment, and the moderating effect of perceived gambling value. Through a field survey of patrons of a leading Asia's gambling establishment, 382 usable responses were received. Data were analyzed using factor analysis and hierarchical multiple regression. The results show that ethical ideologies and perceived gambling value predict a significant amount of variance in gambling commitment. Specifically, idealism has a negative relationship with number of years of gambling and amount gambled. Relativism associates positively with number of years of gambling and amount gambled. Customer value negatively moderates the relationship between idealism and the two dimensions of commitment, and positively moderates the relationship between relativism and the commitment dimensions. Furthermore, idealism has a negative effect on perceived gambling value, and relativism has a positive effect on perceived gambling value.     

Ethical Ideologies of Senior Australian Managers: An Empirical Study

Forsyth’s (1980) Ethics Position Questionnaire and Hunt et al.’s (1989) Corporate Ethical Value Questionnaire are used to examine the ethical ideologies of senior managers from organizations listed in the Australian Stock Exchange. The results indicate how corporate ethical values, religion, gender, and age are related to the idealism and relativism of senior Australian managers. After discussing the results, limitations of the study are offered. Finally, managerial implications are provided and recommendations for future research are given. Mario Fernando (PhD, MBA, BCom) is a Senior Lecturer at␣the School of Management and Marketing, University of Wollongong, Australia, and a Visiting Research Fellow of the Centre for Studies in Religion and Society, University of␣Victoria, Canada. His current teaching and research focus is on organizational virtuousness, workplace spirituality, ethical and spiritual leadership. His most recent work is due to be published in a book titled Spiritual Leadership in the Entrepreneurial Business: A Multifaith Study (2007, Edward Elgar). Shyamali C. Dharmage (PhD, MD, MSc, MBBS) is a Senior Lecturer at the Centre for MEGA (Molecular, Environmental, Genetic & Analytic) Epidemiology, School of Population Health, University of Melbourne, Australia. Her main research focus is on the epidemiology of allergy and airway diseases. In addition, she contributes to the methodological and analytical aspects of research projects in other areas. Shamika Almeida (MSc, MBA) is a PhD candidate in the Work and Organisational Studies Discipline at the University of Sydney, Australia. Her research is on social and human capital issues.     

Consumer Ethics: Determinants of Ethical Beliefs of African Americans

This study explores the ethical ideol-ogies and ethical beliefs of African American consumers using the Forsyth ethical position questionnaire (EPQ) and the Muncy-Vitell consumer ethics questionnaire (MVQ). The two dimensions of the EPQ (i.e., idealism and relativism) were the independent constructs and the four dimensions of the MVQ (i.e., illegal, active, passive and no harm) were the dependent variables. In addition, this paper explores the consumer ethics of African Americans across four demographic factors (i.e., age, education, gender, and marital status). A sample of 315 African American consumers was used to explore these relationships. Results confirmed that consumers who score high on the idealism scale are more likely to reject questionable consumer activities, but there was no relationship between relativism and consumers' rejection of questionable activities. Older, more educated and married consumers rejected questionable activities more than younger, less educated and single consumers. Gender did not have any significant relationship to consumers' ethical orientation.     

The Role of Ethics and Social Responsibility in Organizational Success: A Spanish Perspective

Ethics has assumed a dominant position in the current economic debate, and this study focuses on ethics as a legitimate underpinning to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical decision making is extended. Results support the mediating influence of the PRESOR construct (an individual’s perception of the importance of ethics and social responsibility for the effectiveness of the organization) on relativistic and idealistic moral thinking when one is considering the moral intensity of a situation. In addition, the study found support for the relationship between relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thereby providing additional support for the prior theory. Finally, a thorough review of the extant literature and suggestions for future ethics research in the marketing field are included.     

The Effect of Moral Philosophy and Ethnocentrism on Quality-of-Life Orientation in International Marketing: A Cross-Culturaal Comparison

This paper examines the effects of moral philosophy and ethnocentrism on quality of life orientation in international marketing. It also provides a cross-cultural comparison of ethical values between Koreans and Americans. International quality-of-life (IQOL) orientation refers to marketers' disposition to make decisions to enhance the well-being of consumers in foreign markets while preserving the well-being of other stakeholders. It is hypothesized that marketers' moral philosophy and ethnocentrism influence the development of marketers' IQOL. Specifically, the higher the IQOL orientation of international managers, the higher their moral idealism, the higher their moral relativism, and the lower their ethnocentrism. Also, it is hypothesized that American managers are likely to score higher on moral relativism but lower on moral idealism compared to their Korean counterparts. Also, Korean managers are expected to be more ethnocentric than American managers. Data were collected from business professionals who enrolled in professional MBA courses both from the U.S. and Korea. The results provided support for the hypothesized relationships. Managerial implications of these relationships are discussed.     

An Exploration of Ethical Decision-making Processes in the United States and Egypt

In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined.     

The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

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

The Role of Ethical Ideology in Reactions to Injustice

Forsyth (J Pers Soc Psychol 39(1):175–184, 1980) argued that ethical ideology includes the two orthogonal dimensions of relativism and idealism. Relativists determine morality by looking at the complexities of the situation rather than relying on universal moral rules, while idealists believe that positive consequences can always be obtained without harming others. This study examined the role of ethical ideology as a moderator between justice and constructive and deviant reactions to injustice. Students with work experience (N = 200) completed Bennett and Robinson’s (J Appl Psychol 85(3):349–360, 2000) measure of Workplace Deviance, Gill’s (Reactions to injustice: Development and validation of a measure. Unpublished doctoral dissertation, University of Western Ontario, 2005) Reactions to Injustice measure, and the Ethics Position Questionnaire (Forsyth, 1980), and provided ratings of justice in their own workplace. Hierarchical regressions revealed a significant main effect of idealism on deviance and constructive behaviors, and three-way interactions between idealism, relativism, and some types of justice. These findings suggest that ethical ideology plays a significant role in predicting responses to injustice.     

Corporate Ethical Values,Group Creativity,Job Satisfaction and Turnover Intention: The Impact of Work Context on Work Response

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided.     

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.