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1.
The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review
16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components
influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to
previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns
in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension. 相似文献
2.
Deborah L. Leitsch 《Journal of Business Ethics》2004,53(3):313-323
The purpose of this study was to gain a better understanding of the impact of moral issues on the moral decision-making process within the field of accounting. In particular, the study examined differences in the perceptions of the underlying characteristics of moral issues on the specific steps of the moral decision-making process of four different accounting situations. The research results suggested that student's perception of the components of moral intensity as well as the various stages of the moral decision-making process was influenced by the type and intensity of the moral issue. In general, accounting student's perceptions of the importance of these variables varied between less unethical and more unethical accounting issues. The differences in perceptions of four moral intensity components: magnitude of consequences, concentration of effect, probability of effect and proximity stood out more in the accounting issues analyzed. The findings presented in this research extend the existing understanding about the importance of the components of moral intensity in the ethical decision-making process of accounting processionals. The results can be integrated into revised or newly adopted company codes of ethics to comply with the requirements of the newly enacted Sarbones-Oxley Act of 2002. They can also be used to enhance ethics coursework and training programs in educational settings and industry. 相似文献
3.
This research project seeks to discover whether certain characteristics of a moral issue facilitate individuals’ abilities
to detect violators of a conditional rule. In business, conditional rules are often framed in terms of a social contract between
employer and employee. Of significant concern to business ethicists is the fact that these social contracts are frequently
breached. Some researchers in the field of evolutionary psychology argue that there is a biological basis to social contract
formation and dissolution in business. However, although it is inescapable that biological forces shaped a fixed neural structure
that guides and limits humans’ abilities, we argue that characteristics of the situation in which the person finds himself
or herself moderate the activation of these neural circuits in ordinary business social contract situations. Specifically,
the moral intensity associated with the social contract conditional rule is likely to influence peoples’ abilities to detect
violators of the rule. This study utilizes adapted versions of the Wason selection task and manipulates the issue-contingent
moral intensity characteristics of magnitude of consequences, proximity, and social consensus to assess if moral intensity
facilitates detection of rule violators. Results from this empirical study indicate no relationship between moral intensity
characteristics and issue recognition but do provide insights into the evolutionary psychology approach.
David M. Wasieleski is an Assistant Professor in the Leadership and Change Management Division of the A.J. Palumbo School
of Business Administration and the John F. Donahue Graduate School of Business at Duquesne University. He received his Ph.D.
from the University of Pittsburgh. David’s recent research focuses on individuals’ biological propensity for ethical behavior
and its effect on workplace relationships. His other research interests include moral intensity, cognitive moral development,
stakeholder agenda-building, and policy learning.
Sefa Hayibor is an Assistant Professor of Management in the Sobey School of Business at Saint Mary’s University (Canada).
He received his Ph.D. from the University of Pittsburgh. His research interests include business ethics and ethical decision-making,
stakeholder motivation and management, charismatic leadership, and cognitive heuristics and biases. 相似文献
4.
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
5.
Tommy Jensen 《Journal of Business Ethics》2010,96(3):425-434
In this article, six demoralising processes in the context of the company are identified. These processes promote a realm
of ‘being-with’, in which outcomes of human interaction are evaluated on rational grounds, and on whether or not a particular
action accorded with stipulated ethical rules. Thereby the realm of ‘being-for’, in which individuals are supported to take
increased responsibility, is marginalized. The conclusion made is that not only do the demoralizing processes systematically
produce moral distance between humans, which weakens individual spontaneous outbursts of sympathy to take increased moral
responsibility, they also promise to release individuals from their moral ambivalence by declaring organised action morally
indifferent. Organisational action is, in other words, declared as adiaphoric – beyond good and evil. 相似文献
6.
Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers’ moral decision-making
patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire
consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism,
utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional
ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on the utilitarian principles
is a core ethical evaluation criterion amongst top business managers in Finland. This study proves that managers’ moral decision-making
patterns change over time. According to the results of this research, managers’ moral decision-making became more multidimensional
during the study period. The change is explained by (1) the inclusion of female ethics items in the scale which allows managers
to show more diversity in their decision- making, (2) the change in the Finnish economic context from depression to economic
prosperity and growth during the study period, which is conducive to the spread of post materialist values, such as the importance
of social relations and (3) the increasing public discussion of the importance ethical issues in business. 相似文献
7.
We present an instrument developed to explain to students the concept of the personal ethical threshold (PET). The PET represents
an individual’s susceptibility to situational pressure in his or her organization that makes moral behavior more personally
difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable
to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET
reflects an individual’s greater likelihood of adhering to the morally correct path, even in the face of high situational
pressures (personal costs) and low moral intensity (collective importance). PET questionnaires were completed by 506 students
representing eight business schools throughout the United States. Relationships between respondents’ PET and their gender,
age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older
students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs.
These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures
and intrapersonal processes that can impede their moral behavior in organizations. 相似文献
8.
The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries,
namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making
processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional
certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors'
value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical
dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference
between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences
between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions
of moral intensity influenced both ethical judgments and behavioral intensions. 相似文献
9.
In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest’s 1986 model (awareness, judgment, intention, and behavior). Jones claimed that
moral intensity, which is “the extent of issue-related moral imperative in a situation” (p. 372), consists of six characteristics:
magnitude of consequences (MC), social consensus (SC), probability of effect (PE), temporal immediacy (TI), proximity (PX),
and concentration of effect (CE). This article reports the findings of two studies that analyzed the factor structure of moral
intensity, operationalized by a 12-item Perceived Moral Intensity Scale (PMIS) adapted from the work of Singhapakdi et al.
[1996, Journal of Business Research, 36, 245–255] and Frey [2000, Journal of Business Ethics, 26, 181–195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into
the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC,
PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third
factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones. 相似文献
10.
Kleio Akrivou Dimitrios Bourantas Shenjiang Mo Evi Papalois 《Journal of Business Ethics》2011,102(1):119-133
Building on research and measures on solitude, ethical leadership theories, and decision making literatures, we propose a
conceptual model to better understand processes enabling ethical leadership neglected in the literature. The role of solitude
as antecedent is explored in this model, whereby its selective utilization focuses inner directionality toward growing authentic
executive awareness as a moral person and a moral manager and allows an integration between inner and outer directionality
toward ethical leadership and resulting decision-making processes that will have an impact on others’ perceptions of leader
authentic ethical leadership. Thus it is proposed that utilization of solitude positively predicts executive-level authentic ethical leadership action and in turn, ethical decision making perceived fairness and integrity. We also propose two moderators, strengthening the hypothesized (positive) association between solitude
and ethical leadership; these are the executive’s ability for moral reasoning and a motivation for socialized (as opposed
to personalized) power. 相似文献
11.
A longstanding debate exists in both academic literature and popular culture about whether non-informative marketing tactics
are manipulative. However, given that we tend to believe that some marketing tactics are manipulative and some are not, the
question that marketers, their critics, and consumers need to ask themselves is that of how to actually determine whether
any particular marketing tactic is manipulative and whether a given manipulative tactic is, in fact, immoral. This article
proposes to operationalize criteria that can be used by marketers for making such determinations and attempts to provide some
clarification toward our under- standing of the concept of manipulation and the conditions for the moral acceptability of
manipulative marketing practices. It argues that a marketing tactic is manipulative if it is intended to motivate by undermining
what the marketer believes is his/her audience’s normal decision-making process either by deception or by playing on a vulnerability
that the marketer believes exists in his/her audience’s normal decision-making process. Such a tactic is morally objectionable
on several grounds, which make it morally impermissible unless outweighed by sufficient “redemptive” moral considerations. 相似文献
12.
Matthew C. Altman 《Journal of Business Ethics》2007,74(3):253-266
Kant is gaining popularity in business ethics because the categorical imperative rules out actions such as deceptive advertising
and exploitative working conditions, both of which treat people merely as means to an end. However, those who apply Kant in
this way often hold businesses themselves morally accountable, and this conception of collective responsibility contradicts
the kind of moral agency that underlies Kant’s ethics. A business has neither inclinations nor the capacity to reason, so
it lacks the conditions necessary for constraint by the moral law. Instead, corporate policies ought to be understood as analogous
to legal constraints. They may encourage or discourage certain actions, but they cannot determine a person’s maxim – which
for Kant is the focus of moral judgment. Because there is no collective intention apart from any intentions of the individual
agents who act as members of the corporation, an organization itself has no moral obligations. This poses a dilemma: either
apply the categorical imperative to the actions of particular businesspeople and surrender the notion of collective responsibility,
or apply a different moral theory to the actions of businesses themselves. Given the diffusion of responsibility in a bureaucracy,
the explanatory usefulness of collective responsibility may force business ethicists to abandon Kant’s moral philosophy. 相似文献
13.
Christian Voegtlin 《Journal of Business Ethics》2011,102(1):57-75
This article extends our understanding of the firm–nongovernmental organization (NGO) relationship by emphasizing the role
of language in shaping organizational behavior. It focuses on discursive and rhetorical activity through which firms and NGOs
jointly – and not always consciously – define boundaries for socially acceptable corporate behavior. It explores the discursive
legitimation struggles of a leading Finnish forest industry company StoraEnso and Greenpeace during 1985–2001 and examines
how these struggles participated in the (re)definition and institutionalization of corporate social responsibility. I find
a mixture of rational and moral struggles as a key feature of this legitimation work and show how different manifestations
of these struggles act as a central mechanism that redefines what the boundaries of corporate responsibility are in a specific
setting at a given point of time. The study illustrates how the actors’ ability to sense the public’s views contribute to
rhetorical difficulties of the industry and unintended societal consequences for the activists, and how the rational and moral
struggles build up in time to trigger changes in the actors’ sensemaking and actions. 相似文献
14.
The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on
individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation
is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of
explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation
and intention. The number of explanations is expected to be negatively related to ethical decision-making while the number
of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five
ethical vignettes, manipulated four treatment groups – explanation, counterexplanation, explanation/counterexplanation, and
counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements
of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations
led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However,
when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads
to more ethical decision-making. The study also reports that individuals with high social desirability bias (a tendency to
present oneself in a culturally acceptable manner) may generate less counterexplanations. Implications of the findings are
explained in the paper. 相似文献
15.
The Effects of Proximity and Empathy
on Ethical Decision-Making:
An Exploratory Investigation 总被引:1,自引:0,他引:1
The goals of this research were to (1) explore the direct effects of and interactions between magnitude of consequences and
various types of proximity – social, psychological, and physical – on the ethical decision-making process and (2) investigate
the influence of empathy on the ethical decision-making process. A carpal tunnel syndrome vignette and questionnaire were
administered to a sample of human resource management professionals to test the hypothesized relationships. Significant relationships
were found for the main effects between magnitude of consequences and principle-based evaluation, cognitive empathy and principle-based
evaluation, and empathy and moral intention. Physical proximity moderated the relationships between magnitude of consequences
and utilitarian evaluation as well as magnitude of consequences and moral intention. Cognitive empathy moderated the relationships
between magnitude of consequences and principle-based evaluation and physical proximity and utilitarian evaluation. Affective
empathy marginally moderated the relationship between physical proximity and principle-based evaluation. Future research directions,
management implications, and strengths and weaknesses of the research are discussed. 相似文献
16.
Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics
education within accounting programs. This paper investigates the ethical decisions of accountancy students and in particular
analyses the effect of group (as opposed to individual) decision-making on ethical decisions. Final year accountancy students (sample size of 165) were randomly allocated into
two experimental conditions. The participants were then presented with five (5) ethical vignettes. One experimental condition
involved completing the ethical decisions as individuals (60). The other involved completing the ethical decision-making as
a group of 3–4 participants (34). A consistent pattern of behaviour was observed in the analysis of individual versus group
responses. Individuals displayed stronger tendencies than groups to take the extreme actions of acting either unethically
or ethically (whistleblowing), whereas groups displayed stronger tendencies to take the safer (neutral) options. It was concluded
that groups reached consensus decisions, in an ethical context, probably as a result of peer pressure. The significant implication
of this finding is in relation to the emphasis accounting programs place on group work. Group work may enhance students’ abilities
to work as a team. However, as revealed in this study’s results, group work may not be an effective means of producing the
optimal decision in all subject matter areas, especially complex areas such as ethical decision-making. 相似文献
17.
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
18.
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. 相似文献
19.
John F. McVea 《Journal of Business Ethics》2007,70(4):375-390
This paper develops a pragmatist approach to ethical business decision-making. It draws primarily on the work of John Dewey
and applies his deliberative approach to ethics to the challenges of business practitioners. In particular the paper proposes
the value of Dewey’s concept of dramatic rehearsal in emphasizing the task of “constructing the good” in ethical decision-making.
The contribution of the paper is, first, to build on recent foundational work to bring American pragmatism into the mainstream
business ethics literature; second, to offer a perspective that is accessible to practitioners and integrates ethics into
their daily tasks; and third, to identify a number of related research imperatives – in particular the importance of focusing
efforts on gaining a deeper understanding of the deliberative process itself. 相似文献
20.
This commentary essay reflects on the article titled “When an irresistible force meets an immovable object: The interplay of agency and structure in the UK financial crisis” (Ashby et al., this issue). Specifically, managers took on excessive risk that ultimately contributed to financial crisis. This essay discusses whether the decision to accept excessive risk falls under ethical decision-making, including the degree of moral intensity as possibly perceived by risk and financial managers. The components for determining moral intensity include (1) magnitude of consequences, (2) social consensus, (3) probability of effect, (4) temporal immediacy, (5) proximity, and (6) concentration of effect. 相似文献