共查询到20条相似文献,搜索用时 15 毫秒
1.
This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. 相似文献
2.
Previous work suggests that moral intensity and the perceived importance of an ethical issue can influence individual ethical decision making. However, prior research has not explored how the various dimensions of moral intensity might differentially affect PIE, or how moral intensity might function together with (or in the presence of) PIE to influence ethical decision making. In addition, prior work has also not adequately investigated how the operational context of an organization, which may embody conditions or practices that create barriers to ethical decision making, may differ from other functional areas of an organization. Consequently, this study investigated the relationships among moral intensity, perceived ethical issue importance, and three stages of the ethical reasoning process: recognition of an ethical issue, ethical judgment, and ethical intention. Using an internet-based, self-report survey containing two operations management scenarios and various ethics measures, information was collected from business professionals working for a Midwestern financial services organization. The hierarchical regression results indicated that some dimensions of moral intensity were positively related to PIE, ethical issue recognition, and ethical judgment, and that PIE was associated with increased ethical issue recognition and ethical judgment. The steps of ethical reasoning were also positively interrelated. 相似文献
3.
The Impact of Ethical Ideologies,Moral Intensity,and Social Context on Sales-Based Ethical Reasoning
Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning
in different business situations. However, the manner in which these constructs work together to shape different steps of
the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring
the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on
the recognition of an ethical issue and ethical intention. Utilizing a sales-based scenario and multiple ethics measures included
on a self-report questionnaire, data were collected from a regional sample of business students, most of whom had modest work
experience. The results indicated that perceived moral intensity was associated with increased ethical issue recognition and
ethical intention. Idealism was also associated with increased ethical issue recognition, and relativism was associated with
decreased ethical intention. Social consensus was positively related to ethical issue recognition and intention, while competitive
context was inversely related to ethical intention. Finally, ethical issue recognition was associated with increased ethical
intention. Idealism, moral intensity, social consensus, and work experience worked together as predictors of ethical issue
recognition, whereas recognition of an ethical issue, relativism, moral intensity, social consensus, and competitive context
worked together to predict ethical intention. 相似文献
4.
Individuals are faced with the many opportunities to pirate. The decision to pirate or not may be related to an individual's attitudes toward other ethical issues. A person's ethical and moral predispositions and the judgments that they use to make decisions may be consistent across various ethical dilemmas and may indicate their likelihood to pirate software. This paper investigates the relationship between religion and a theoretical ethical decision making process that an individual uses when evaluating ethical or unethical situations. An ethical decision making model was studied for general unethical scenarios and for the unethical behavior of software piracy. The research model was tested via path analysis using structural equation modeling and was found to be appropriate for the sample data. The results suggest that there is a relationship between religion and the stages of an ethical decision making process regarding general ethical situations and software piracy. 相似文献
5.
Individuals are downloading copyrighted materials at escalating rates (Hill 2007; Siwek 2007). Since most materials shared within these networks are copyrighted works, providing, exchanging, or downloading files is considered to be piracy and a violation of intellectual property rights (Shang et al. 2008). Previous research indicates that personal moral philosophies rooted in moral absolutism together with social context may impact decision making in ethical dilemmas; however, it is yet unclear which motivations and norms contextually impact moral awareness in a peer-to-peer (P2P) file sharing context (Shang et al. 2008). In sum, factors affecting the decision to share copyrighted material require further clarification and investigation (Shang et al. 2008). The purpose of this study was to use a consumer-based scenario and multiple ethics measures to explore how idealism, formalism, and perceived social consensus impact users’ propensity to recognize that the sharing of copyrighted media through P2P networks was an ethical issue and their subsequent ethical intentions. Results showed that high levels of idealism and formalism were associated with an increased recognition that file sharing was an ethical issue, but neither construct had a direct effect on ethical intention. Strong social consensus among respondents that other people consider file sharing to be unethical was also positively related to the recognition that file sharing was an ethical issue, and ethical recognition was a moderate predictor of intention not to engage in file sharing. Finally, a post hoc mediation analysis indicated that idealism, formalism, and social consensus operated through recognition of an ethical issue to impact ethical intention (indirect-only mediation). 相似文献
6.
Barbara Culiberg 《International Journal of Consumer Studies》2014,38(1):90-97
Recycling is a post‐purchase consumer activity where the consumer usually considers not only individual but also social goals, ideas and ideologies. Accordingly, ethics is an inherent part of recycling; however, very few studies have explored this behaviour from an ethical point of view. The purpose of this paper is to explain consumer recycling by taking a multifaceted ethical approach. The conceptual model builds on theoretical underpinnings related to ethical consumption by exploring the extensions of the theory of planned behaviour, Jones' ethical decision‐making model and Holbrook's conceptualization of ethical consumption. Thus, the attitude‐intention framework incorporates three ethics‐related concepts: (1) moral obligation, i.e. the level of guilt to perform the behaviour, (2) moral intensity, i.e. the moral issue characteristics, and (3) collectivism, i.e. an individual‐level value orientation. The data were collected from a sample of Slovenian consumers, using an online consumer panel. The sample reflected the Slovenian population in terms of gender and age. The proposed conceptual model was tested using structural equation modelling. The results suggest the proposed ethical concepts play a significant role in the attitude‐intention framework. The more collectivistic individuals have more positive attitudes towards recycling. Moreover, the more consumers perceive recycling as morally intense, the more favourable their attitudes are. In turn, attitudes positively affect intentions to recycle. In addition, higher levels of moral obligation positively influence intentions to recycle. The only hypothesis that is not supported in this study refers to the influence of moral intensity on intentions to recycle. The implications for public policymakers and social marketers stem from a complex interplay of the antecedents of recycling behaviour. Future studies could go in several directions by extending the model to other moral issues, conducting a study in a cross‐cultural setting or taking a longitudinal approach. 相似文献
7.
The purpose of this study was to assess the relationships among ethical context, organizational commitment, and person-organization fit using a sample of 304 young working adults. Results indicated that corporate ethical values signifying different cultural aspects of an ethical context were positively related to both organizational commitment and person-organization fit. Organizational commitment was also positively related to person-organization fit. The findings suggest that the development and promotion of an ethical context might enhance employees' workplace experiences, and companies should consider adopting ethical policies that support principled conduct, punish unethical actions, and increase individual perceptions of an ethical company environment. 相似文献
8.
Karianne Kalshoven Deanne N. Den Hartog Annebel H. B. De Hoogh 《Journal of Business Ethics》2011,100(2):349-366
Most research on ethical leadership to date investigates the consequences of ethical leadership rather than its antecedents.
Here, we aim to contribute to this field by studying leader personality as a potential antecedent of ethical leader behavior.
In two multisource studies, we investigated the relationships between personality traits and ethical leader behavior. Leader
personality was measured through self-ratings using the five-factor personality framework. Two subordinates rated their leaders’
ethical behavior. Study 1 used a uni-dimensional Ethical Leadership Scale (ELS). In study 2 we used this scale as well as
an instrument distinguishing three different ethical leader behaviors, namely, fairness, role clarification, and power sharing.
Further, in study 2 we controlled for the influence of the relationship between leader and followers (LMX). As expected, conscientiousness
and agreeableness were most consistently related to ethical leadership. In study 1, after controlling for the other personality
traits, conscientiousness related positively with ethical leadership. In study 2, after controlling for other traits and LMX,
conscientiousness related positively with ethical leadership and the behavior role clarification, and agreeableness with power
sharing and fairness. Also, emotional stability related positively with ethical leadership and role clarification after controlling
for LMX. As expected, openness to experience and extraversion were unrelated to ethical leader behaviors. 相似文献
9.
The main objective of this study is to introduce and validate a new model of ethical consumption intention with the aim of identifying salient factors that influence consumer's attitude and purchase intention towards ethical products. For this purpose, this study introduces an extended model of the theory of reasoned action, which embraces the emotional component (positive anticipated affection) and socially oriented value component (altruism), as predictors of ethical consumption attitude and intention. Using a questionnaire‐based survey, the data were collected from 343 respondents who had previously purchased ethical products. The result showed that ethical obligation, self‐identity and altruism were positively related to consumer attitude towards ethical consumption. Also, ethical obligation and altruism were found to positively influence ethical consumption intention. Further, attitude and positive‐anticipated affection positively affected ethical consumption intention. 相似文献
10.
《Journal of Retailing and Consumer Services》2014,21(5):717-724
This study make provides service marketers, particularly those delivering information technology (IT) related service, with insight to the factors that consumers use when evaluating IT services. We develop a service continuance model that includes the antecedents of the consumer׳s decision to continue using information technology (IT) related services in a B2C service environment. Using data from the smart phone service consumers, a covariance-based structural equation modeling analysis is used to test the research model. Results from our empirical study suggest that the association between service usefulness and service continuation intention is fully mediated by service satisfaction. Though both system-service quality and customer-service quality are positively associated with service satisfaction, consumers of IT related services attach greater importance to system-service quality than to custom service quality. Likewise, the indirect path to service continuation intention is stronger in system-service quality than in customer-service quality. Our findings have practical implication for growing market share in IT related services by recognizing the importance of system-service quality in technology service delivery. 相似文献
11.
This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. 相似文献
12.
Pablo Ruiz-Palomino Ricardo Martínez-Cañas Joan Fontrodona 《Journal of Business Ethics》2013,116(1):173-188
We build on limited research concerning the mediation processes associated with the relationship between ethical culture and employee outcomes. A multidimensional measure of ethical culture was examined for its relationship to overall Person-Organization (P–O) fit and employee response, using a sample of 436 employees from social economy and commercial banks in Spain. In line with previous research involving unidimensional measures, ethical culture was found to relate positively to employee job satisfaction, affective commitment, and intention to stay. New to the literature, ethical culture was also found to be associated positively with employee willingness to recommend the organization to others. These effects were observed even when perceptions of P–O fit were controlled. Importantly, ethical culture was also positively related to overall P–O fit, which in turn, partially mediated the relationship between ethical culture and employee outcomes. Our findings add to studies that focus on the importance of the degree of ethical congruence between the individual employee and the organization. They suggest that ethical culture, with its expected impact on virtuousness and emotional well-being, will positively influence outcomes independently of the degree to which there is a match between employee and organizational values. 相似文献
13.
Business ethics searches: A socioeconomic and demographic analysis of U.S. Google Trends in the context of the 2008 financial crisis
下载免费PDF全文
![点击此处可从《Business ethics (Oxford, England)》网站下载免费的PDF全文](/ch/ext_images/free.gif)
A socioeconomic and demographic analysis of U.S. Google Trends for queries about Business Ethics and Greed is proposed in the context of the 2008 financial crisis. The framework is grounded in the ethical decision‐making literature. Two models using micro and macro‐type variables are tested using GLM and GEE regression techniques. The frequency of these Google queries varies positively with the ratio of females, educational attainment, younger adult age, some measures of economic hardship or inequalities, and the lesser the weight of the finance industry represented in each State. The frequency of queries intensifies for these same socioeconomic and demographic categories, in the aftermath of the financial crisis. This article is the first to study the salience of business ethics as an issue in the empirical literature using a nationwide database. It also provides a first empirical study in the specialized literature on “ethics in a time of crisis”. This study lays a preliminary groundwork to identify pro‐ethical reform segments of the population, with practical use for financial regulatory agencies. 相似文献
14.
This study examines asset allocations of near‐elderly couples when spouses have different longevity expectations. Since the risk‐adjusted return on equities increases with investment horizon, a spouse who expects longer retirement period has an incentive to hold riskier portfolio. Using data from the Health and Retirement Study, we show that portfolio riskiness increases with the subjective survival probability of the decision‐making spouse. As predicted by the bargaining model, portfolio outcomes are uncorrelated with the horizon of the spouse who has less bargaining power. Results also show that the extent expected horizon is incorporated into asset allocation depends on the decider's gender. The share of equities depends on the husband's expected horizon when he leads decision making but not on the wife's horizon when she has more power. These findings contradict the prediction that wife‐led households may hold more equities than do husband‐led households because of their longer lifespan. 相似文献
15.
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. 相似文献
16.
More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and intentions to act ethically than the Spanish individuals. These findings have implications for global companies, which are presented along with the study's limitations and future research suggestions. 相似文献
17.
To Help or Not to Help? The Good Samaritan Effect and the Love of Money on Helping Behavior 总被引:1,自引:0,他引:1
Thomas Li-Ping Tang Toto Sutarso Grace Mei-Tzu Wu Davis Dariusz Dolinski Abdul Hamid Safwat Ibrahim Sharon Lynn Wagner 《Journal of Business Ethics》2008,82(4):865-887
This research tests a model of employee helping behavior (a component of Organizational Citizenship Behavior, OCB) that involves
a direct path (Intrinsic Motives → Helping Behavior, the Good Samaritan Effect) and an indirect path (the Love of Money →
Extrinsic Motives → Helping Behavior). Results for the full sample supported the Good Samaritan Effect. Further, the love
of money was positively related to extrinsic motives that were negatively related with helping behavior. We tested the model
across four cultures (the USA., Taiwan, Poland, and Egypt). The Good Samaritan Effect was significant for all four countries.
For the indirect path, the first part was significant for all countries, except Egypt, whereas the second part was significant
for Poland only. For Poland, the indirect path was significant and positive. The love of money may cause one to help in one culture (Poland) but not to help in others. Results were discussed in the light of ethical decision making.
相似文献
Sharon Lynn WagnerEmail: |
18.
This study attempts to help explain the ethical decision making of individual employees by determining how the perceived organizational environment is related to that decision. A self- administered questionnaire design was used for gathering data in this study with a sample size of 245 full-time employees. Perceived supervisor expectation, formal policies, and informal policies were used to assess the expressed ethical decision of the respondents. The findings indicate that the perceived organizational environment is significantly related to the ethical decision of the respondent. 相似文献
19.
Jones's (1991) issue-contingent model of ethical decision making posits that six dimensions of moral intensity influence decision makers' recognition of an issue as a moral problem and subsequent behavior. He notes that "organizational settings present special challenges to moral agents" (1991, p. 390) and that organizational factors affect "moral decision making and behavior at two points: establishing moral intent and engaging in moral behavior" (1991, p. 391). This model, however, minimizes both the impact of organizational setting and organizational factors on these experiences of ethical issues. In this theory, context is modeled as affecting the moral intent and behavior of the actor rather than directly affecting the issue's moral intensity. Here we look specifically at the effect of context on the moral intensity of ethical issues through a phenomenological study. Our results indicate that in certain environments, context may be critical in affecting the moral intensity of ethical issues. Thus, researchers should consider it more fully when assessing these issues' moral intensity. 相似文献
20.
Thus far, we know much more about the significant outcomes of perceived ethical leadership than we do about its antecedents. In this study, we focus on multiple types of ethical role models as antecedents of perceived ethical leadership. According to social learning theory, role models facilitate the acquisition of moral and other types of behavior. Yet, we do not know whether having had ethical role models influences follower perceptions of one’s ethical leadership and, if so, what kinds of role models are important. We conducted a field study, surveying supervisors and their subordinates to examine the relationship between three types of ethical role models and ethical leadership: the leader’s childhood role models, career mentors, and top managers. We found that having had an ethical role model during the leader’s career was positively related to subordinate-rated ethical leadership. As expected, this effect was moderated by leader age, such that the relationship between career mentoring and ethical leadership was stronger for older leaders. Leader age also moderated the relationship between childhood models and ethical leadership ratings, such that having had childhood ethical role models was more strongly and positively related to ethical leadership for younger leaders. We found no effect for top management ethical role models. Implications for research and practice are discussed. 相似文献