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1.
Maria May Seitanidi Dimitrios N. Koufopoulos Paul Palmer 《Journal of Business Ethics》2010,97(1):139-158
Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics
76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture
8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour
gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring
together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist
54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology
22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research
2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers.
This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the
understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic
direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. 相似文献
2.
Robert W. Kolodinsky Timothy M. Madden Daniel S. Zisk Eric T. Henkel 《Journal of Business Ethics》2010,91(2):167-181
Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known
as corporate social responsibility (CSR). Applying Forsyth’s (1980, Journal of Personality and Social Psychology
39, 175–184, 1992, Journal of Business Ethics
11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes,
and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality
among business students did not significantly predict CSR attitudes. Understanding the relationship between CSR attitudes
and the significant predictors has important implications for researchers and teachers in particular. 相似文献
3.
Jerry M. Calton 《Journal of Business Ethics》2006,68(3):329-346
This paper applies Wempe’s (2005, Business Ethics Quarterly
15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy
11(1), 85–112; 1994, Academy of Management Review
19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change.Jerry M. Calton is Professor of Management at the University of Hawaii at Hilo. His research interests encompass multi-stakeholder learning dialogue, trust-based network governance, and the social contracting approach to ethical decision-making. His publications have appeared in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, the Journal of Corporate Citizenship, and elsewhere. 相似文献
4.
Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given
its importance to understanding people’s ethical choices, future research should explore the psychological processes that
produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that
the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several
extant definitions, the authors offer a definition of the construct and discuss its advantages. Second, future ethical judgment
research would benefit from greater integration between theories of ethical decision making and theories of social cognition.
Drawing upon the Hunt–Vitell (Journal of Macromarketing
6(Spring), 5–15, 1986; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing. Irwin, Homewood, IL, pp. 775–784, 1992) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology
39(November), 752–766, 1980), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical
judgments. 相似文献
5.
Measuring the relative importances of social responsibility components: A decision modeling approach
In this study, a decision modeling approach is used to measure the relative importances of four social responsibility components. When given information concerning the economic, legal, ethical and philanthropic activities of 16 hypothetical organizations, 159 junior and senior management students judged the social responsibility of these firms. The study used two types of analysis: first, a within-subject regression, then a between-subject ANOVA. Results showed ethical behavior to be most important in judging social responsibility; legal behavior was second, discretionary behavior third, and economic behavior was least important. In addition, all but one rater consistently applied the social responsibility components. The implications of these results and suggestions for future research are discussed.
Barbara A. Spencer is Assistant Professor of Management at Clemson University. Her current research interests include strategic management, social issues, and business ethics. She has published several articles on corporate social responsibility.
John K. Butler is Associate Professor of Organizational Behavior at Clemson University. He has published articles on job satisfaction, trust, group processes, political representation, and research methods in academic journals and proceedings. 相似文献
6.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
7.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
8.
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. 相似文献
9.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
10.
The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However,
aspects of guanxi-related behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics
41(December), 361–384) in its investigation of the underlying modes of moral reasoning in ethical decisions relating to aspects
of guanxi, amongst Hong Kong managers. Managers’ ethical judgements and underlying moral reasoning relating to a series of guanxi-related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning
described in Kohlberg’s (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347–480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-related behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were
those corresponding to Kohlberg’s stages four and five which relate to moral reasoning based on law and order, and on reason
rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably
less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. 相似文献
11.
Of recent time, there has been a proliferation of concerns with ethical leadership within corporate business not least because of the numerous scandals at Enron, Worldcom, Parmalat, and two major Irish banks – Allied Irish Bank (AIB) and National Irish Bank (NIB). These have not only threatened the position of many senior corporate managers but also the financial survival of some of the companies over which they preside. Some authors have attributed these scandals to the pre-eminence of a focus on increasing shareholder value in Western business schools and/or to their failure to inculcate ethical standards. In this paper, we challenge these accounts and the aetiological view of knowledge from which they derive but are grateful for the consensus that they convey regarding the importance of business ethics. The paper focuses on different approaches to ethical leadership concluding with a view that some hybrid of MacIntyre’s virtue ethics and Levinas’s ethics of responsibility may serve as an inspiration for both educators and practitioners.
Dr. David Knights is a Professor of Organisational Analysis in the School of Economic and Management Studies at Keele University. He previously held chairs in Manchester, Nottingham and Exeter Universities. He is a founding and continuing editor of the journal Gender, Work and Organisation and his most recent books include: Management Lives, Sage, 1999 (with H. Willmott) and Organization and Innovation, McGraw-Hill, 2003 (with D. McCabe).
Majella O’Leary is a Lecturer in Management at the University of Exeter. Her research interests include corporate scandals, ethical leadership, disaster sensemaking, and organizational storytelling. Majella’s most recent publications have appeared in Human Relations and European Journal of Business Ethics. 相似文献
12.
13.
This paper examines ethical issues involved in the mass marketing of securities to individuals. The marketing of products
deemed “socially questionable” or “sinful” (like tobacco and alcohol) has long been recognized as posing special ethical challenges
(Kotler, P. and S. Levy: 1971, Harvard Business Review
49, 74–80; Davidson, D. K: 1996, Selling Sin: The Marketing of Socially Unacceptable Products (Quorum Press, Westport). We contend that marketers should consider securities (i.e. common stock, options) in a similar
vein, as a potentially dangerous product. Given the inherent volatility of equity prices, responsible marketers need to exercise
caution and restraint in promoting securities. We evaluate whether the NYSE’s current guidelines adequately encourage ethical
marketing practices and deter unethical ones. Using recent examples of controversial brokerage advertisements, we expose weaknesses
in the Exchange’s vague injunction that members not “mislead” reasonable people by making “exaggerated claims” in their communications.
From a moral perspective, we find it troublesome that intentionality need not be present for a promotion to be considered
misleading. Also problematic is the continued invocation of the reasonable person standard to judge the propriety of advertisements.
We close with some thoughts on improving the quality of securities marketing. We suggest that the NYSE, in the interests of
fostering higher ethical behavior among member marketers, may need to revive a marketing code of conduct prevalent on Wall
Street in an earlier era. 相似文献
14.
Cultural Values,Economic Growth
and Development 总被引:1,自引:1,他引:0
Symphorien Ntibagirirwa 《Journal of Business Ethics》2009,84(3):297-311
This empirical study investigates the effects of nine ethical climate types (self-interest, company profit, efficiency, friendship,
team interest, social responsibility, personal morality, company rules and procedures, and lastly laws and professional codes)
on employee work satisfaction. The ethical climate typology developed by Victor and Cullen (in W. C. Frederick (ed.) Research in Corporate Social Performance and Policy, 1987; Administrative Science Quarterly
33, 101–125, 1988) is tested on a sample of staff and managers from 62 different telecommunication firms in Turkey. The results
obtained from the 1174 usable questionnaires confirm the existence of nine different ethical climate types observed in western
cultures in the present sample context, which is a developing Muslim country. Regarding the effects of ethical climatic factors
on employee work satisfaction, self-interest climate type appears to negatively influence work satisfaction, whereas team
interest, social responsibility and law and professional codes climate types are found to have positive impacts. Managerial
and further research implications of the findings are discussed. 相似文献
15.
Jeanette Ng Gregory P. White Alina Lee Andreas Moneta 《Journal of Business Ethics》2009,84(3):367-387
The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers’ propensity
to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants’
propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry.
Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or
low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis.
The findings of this study have positively validated the instrument, with three of the five moral intensity components identified
as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures
the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between
the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario
of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation
of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use
of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior
studies have focussed on moral intensity and the general ethical decision-making process. 相似文献
16.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
17.
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
18.
This study provides an additional partial test of the Hunt–Vitell theory [1986, Journal of Macromarketing, 8, 5–16; 1993, ‘The General Theory of Marketing Ethics: A Retrospective and Revision’, in N. C. Smith and J. A. Quelch (eds.),
Ethics in Marketing (Irwin Inc., Homewood), pp. 775–784], within the consumer ethics context. Using structural equation modeling, the relationships
among an individual’s personal values (conceptualized by the typology of Schwartz [1992, ‘Universals in the Content and Structure
of Values: Theoretical Advances and Empirical Tests in 20 Countries’, in M. P. Zanna (ed.), Advances in Experimental Social Psychology (Vol. 25, Academic Press, Orlando), pp. 1–65] ethical ideology and ethical beliefs are investigated. The validity of the
model is assessed in a two-step procedure. First, a measurement model of constructs is tested for key validity dimensions.
Next, the hypothesized causal relationships are examined in several path models, comparing no mediation, partial and complete
mediation of ethical ideology. The empirical results indicate that individual differences in value priorities (resultant conservation
and resultant self-enhancement) directly and indirectly (through idealism) influence the judgment of ethically questionable
consumer practices. These findings may significantly contribute to the theoretical understanding of ethical decision-making. 相似文献
19.
ABSTRACTIn studies of consumption, social theories of practice foreground the purchasing and use of resources not for intrinsic pleasure but rather in the routine accomplishment of “normal” ways of living. In this paper, we argue that a key strength of theories of practice lies in their ability to expose questions of power in the construction of normality, but that this has been largely overlooked. Since practice theories are leveraged in understanding urgent questions of climate change, we use ethnographic data of a sustainable community in England to examine the normative dimension of sustainability. Using Michel Foucault's approach to practice, we elucidate the social technologies operating in the community that govern sustainable practices in the absence of a singular cultural authority. We illustrate how shared understanding guiding normative sustainable practice was negotiated and maintained through collective ethical work, the paramount importance of interpersonal harmony, and the continual formation of ethical subjects. 相似文献
20.
Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly
on understanding ethical decision-making. This increased interest is due largely to managers’ desire to reduce the incidence
of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process – moral
intensity. In particular, we explore the potential influence of a particular cognitive heuristic – the availability heuristic
– on perceptions of moral intensity. It is our contention that moral intensity is a perceptual construct, and that individuals’
use of the availability heuristic will influence perceptions of moral intensity which, in turn, will affect how moral issues
are viewed and ultimately resolved. In this article, we present propositions concerning possible relationships between the
availabilities of various phenomena and the components that moral intensity comprises, and report on two studies examining
the effects of availabilities on two␣of these components: magnitude of consequences and social consensus. Our findings indicated
that the availability of consequences associated with an act was positively related to perceptions of the magnitude of consequences
of that act. We also found that the availability of others who believe that a particular act is morally acceptable is positively
related to perceptions of social consensus that that act is morally acceptable. We posit that our results suggest the possibility
that perceptions of moral intensity can be actively influenced to reduce unethical behavior in organizations. 相似文献