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1.
While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of
research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples.
Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and
intentions to act ethically. While no significant differences between males and females were found with respect to ethical
judgments, females exhibited higher intentions to act more ethically than males. This difference was true of both U.S. and
Spanish executives. Further research is warranted to develop a clearer understanding of the linkage between ethical judgment
and intention to act in an ethical manner. These findings have implications for global firms, particularly regarding codes
of conduct and ethics training.
Sean Valentine is an Assiciate Professor of Management at the University of Wyoming. His research has appeared in journals
such as Human Relations, Journal of Business Research, Journal of Business Ethics, and Journal of Personal Selling & Sales
Management.
Terri Rittenburg is an Associate Professor of Marketing at the Univesity of Wyoming; she is a member of the Editorial Policy
Board for the Journal of Macromarketing. Her research has appeared in journals such as Psychology and Marketing, Journal of
Business Ethics, and Journal of Macromarketing. 相似文献
2.
This study examined how sales managers react to ethical and unethical acts by their salespeople. Deontological considerations and, to a much lesser extent, teleological considerations predicted sales managers' ethical judgments. Sales managers' intentions to reward or discipline ethical or unethical sales force behavior were primarily determined by their ethical judgments. An organization's perceived ethical work climate was not a significant predictor of sales managers' intentions to intervene when ethical and unethical sales force behavior was encountered. 相似文献
3.
A study involving purchasing managers was conducted to test specific Hunt-Vitell theoretical propositions concerning the determinants of managers' teleological evaluations. We extended the Hunt-Vitell model by developing a new integrative construct, namely the desirability of consequences to self versus others. We hypothesized that desirability of consequences affects teleological evaluations in that the more desirable the consequences of a particular action, the more likely managers evaluate that action positively. The results of the present study provided support for this hypothesis. Furthermore, we extended the Hunt-Vitell model by developing a new integrative construct, namely the desirability of consequences of self versus others. We hypothesized that cognitive moral development moderates the relationship between the desirability of consequences of self versus others and teleological evaluation. The results failed to support this hypothesis. We explained the lack of support in terms of the level of aggregation of the data, the possibility of the confounding effect of respondents' sensitivity to ethical issues, and the possibility that deontological evaluations confounded the respondents' teleological judgments. Future research and managerial implications of the findings were also discussed. 相似文献
4.
This study explores differences between executives in the U.S. and Spain in their perceptions of ethical issues in pricing, specifically comparing a domestic firm's actions affecting a foreign market versus a foreign firm's actions affecting the domestic market. Overall, Spanish and American executives provided somewhat different responses to the scenarios. Findings indicate that ethical judgments and intentions among Spanish executives did not vary based on which country was harmed. U.S. executives generally perceived that a morally questionable act directed at a foreign country was more unethical than a morally questionable act directed at the United States. Possible explanations for these findings are suggested. 相似文献
5.
The Moderating Effect of Individuals' Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions 总被引:11,自引:0,他引:11
Dimensions of the ethical work climate, as conceptualized by Victor and Cullen (1988), are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, there were significant moderating effects. Climates perceived as emphasizing social responsibility and rules/codes moderated the individual ethical judgment-behavioral intentions relationship such that individuals were less likely to say that they would engage in a questionable selling practice even when they themselves did not believe the practice to be unethical. Respondents were somewhat more likely to form intentions consistent with their judgment that the questionable practice was morally acceptable when the ethical climate was characterized by an emphasis on team/friendship. 相似文献
6.
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
7.
Investigations into ethical judgments generally seem fuzzy as to the relevant research domain. We first attempted to clarify the construct and determine domain parameters. This attempt required addressing difficulties associated with pinpointing relevant literature, most notably the varied nomenclature used to refer to ethical judgments (individual evaluations of actions’ ethicality). Given this variation in construct nomenclature and the difficulties it presented in identifying pertinent focal studies, we elected to focus on research that cited papers featuring prominent and often-used measures of ethical judgments (primarily, but not exclusively, the Multidimensional Ethics Scale). Our review of these studies indicated a preponderance of inferences and conclusions unwarranted by empirical evidence (likely attributable at least partly to inconsistent nomenclature). Moreover, ethical judgments related consistently to few respondent characteristics or any other variables, emergent relationships may not always be especially meaningful, and much research seems inclined to repetition of already verified findings. Although we concluded that knowledge about ethical judgments seems not to have advanced appreciably after decades of investigation, we suggested a possible path forward that focuses on the content of what is actually being judged as reflected in the myriad of vignettes used in the literature to elicit judgments. 相似文献
8.
Organizational Consequences, Marketing Ethics and Salesforce Supervision: Further Empirical Evidence
Bülent Mengüç 《Journal of Business Ethics》1998,17(4):333-352
This study comparatively examines supervisory reactions of Turkish sales managers to potentially ethical and unethical salesperson behaviors while replicating Hunt and Vasquez-Parraga (1993). Four scenarios representing ethical and unethical conditions of over-stating plant capacity utilization and over-recommending expensive products were presented to the managers. As a result of this comparative study, it is empirically demonstrated that Turkish managers primarily rely on the inherent rightness of a behavior with a focus on the individual (i.e., deontological evaluations) in determining whether a salesperson's behaviors ethical or unethical, but the moral worth of a behavior (i.e., teleological evaluations) also play a role. Turkish managers rely both on the deontological and teleological evaluations in determining their intention to intervene through discipline and rewards. Furthermore, the results are consistent with Hunt and Vitell (1986), Etzioni's moderate deontology and inconsistent with the P-utility theory and ethical egoism. 相似文献
9.
Janet Marta Anusorn Singhapakdi Dong-Jin Lee Sebnem Burnaz Y. Ilker Topcu M. G. Serap Atakan Tugrul Ozkaracalar 《Journal of Business Ethics》2012,106(2):229-241
The goals of this study are to test a pattern of ethical decision making that predicts ethical intentions of individuals within
corporations based primarily on the ethical values embedded in corporate culture, and to see whether that model is generally
stable across countries. The survey instrument used scales to measure the effects of corporate ethical values, idealism, and
relativism on ethical intentions of Turkish, Thai, and American businesspeople. The samples include practitioner members of
the American Marketing Association in the U.S., and full-time businesspeople enrolled in executive MBA programs in Thailand
and Turkey. The study is positioned within a fairly new stream that assesses patterns across countries, rather than differences
between them, in a way that might be called “culture free.” The results show a generally positive influence between cultural
ethical values and ethical intentions. The results also indicate that the positive effect of corporate ethical values on ethical
intentions is greater for managers with low idealism and high relativism. We also discuss the implications of our results
for managers of international businesses. 相似文献
10.
Douglas R. May Cuifang Li Jennifer Mencl Ching-Chu Huang 《Journal of Business Ethics》2014,121(4):651-669
This research on the ethics of meaningful work examined how types of job-related harm (physical, economic, emotional, and cognitive) and their magnitude of consequences (MOC, low, high) influenced components of ethical decision-making (moral recognition, moral evaluations, and moral intentions). The research also investigated the moderating effects of individual differences (experience with carpal tunnel syndrome, experience with layoffs, ability to read others’ emotions, and intrinsic motivation orientation [IMO]) on the relation between the MOC and the ethical decision-making elements for each type of harm. Using a sample of 185 Chinese professionals, a between-subjects, fully crossed experimental scenario design revealed that physical and economic job-related harm were recognized as moral issues to a greater extent than cognitive or emotional harm. Second, physical job-related harm stimulated a higher level of moral evaluations than economic and cognitive harm. Third, individuals intended to act ethically when MOC was high versus low. Finally, experience with layoffs and IMO helped explain the relations between MOC and moral evaluations for economic and cognitive job-related harm, respectively. Implications for research and management are discussed. 相似文献
11.
Several leadership and ethics scholars suggest that the transformational leadership process is predicated on a divergent set
of ethical values compared to transactional leadership. Theoretical accounts declare that deontological ethics should be associated
with transformational leadership while transactional leadership is likely related to teleological ethics. However, very little
empirical research supports these claims. Furthermore, despite calls for increasing attention as to how leaders influence
their followers’ perceptions of the importance of ethics and corporate social responsibility (CSR) for organizational effectiveness,
no empirical study to date has assessed the comparative impact of transformational and transactional leadership styles on
follower CSR attitudes. Data from 122 organizational leaders and 458 of their followers indicated that leader deontological
ethical values (altruism, universal rights, Kantian principles, etc.) were strongly associated with follower ratings of transformational
leadership, while leader teleological ethical values (utilitarianism) were related to follower ratings of transactional leadership.
As predicted, only transformational leadership was associated with follower beliefs in the stakeholder view of CSR. Implications
for the study and practice of ethical leadership, future research directions, and management education are discussed. 相似文献
12.
Scott J. Vitell Aysen Bakir Joseph G.P. Paolillo Encarnacion Ramos Hidalgo Jamal Al-Khatib Mohammed Y.A. Rawwas 《Business ethics (Oxford, England)》2003,12(2):151-171
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. 相似文献
13.
In recent times, organizations have experienced consumer backlash as a result of decisions to support controversial causes.
To date, little research has attempted to explain consumers’ negative response as a function of religion. This study addresses
that gap in the literature and examines consumer religious commitment and Christian consumers’ conservative beliefs in the
United States as motivating factors for consumer activist behavior and boycott participation. Findings from a national sample
of 531 consumers suggest that consumers evaluate seller’s actions and form ethical judgments. These judgments are a major
explanatory variable in consumers’ voice complaints, third-party complaint intentions, and boycott intentions. 相似文献
14.
Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. 相似文献
15.
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
16.
The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison 总被引:1,自引:0,他引:1
John Cherry 《Journal of Business Ethics》2006,68(2):113-132
The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral intentions to conform to normative influences of in groups and superiors. In the Taiwanese sample, locus externality effectively functions as a countervailing pressure against the unethical behavior in the scenario. No such effect is found in the US sample. A path model fitted to the data shows that locus internals exhibit more consistency among attitudes, judgments, and behavioral intentions than locus externals. Implications for managers and researchers are discussed, and suggestions and precautions for development of efficacy-enhancement programs are offered. 相似文献
17.
Krist Roland Swimberghe Kerrie Anne Ambort-Clark Jana Rutherford 《International Review of Retail, Distribution & Consumer Research》2013,23(1):14-29
Many businesses operate long hours that often include nights and weekends to accommodate consumers. However, a few businesses maintain a closed-on-Sunday policy and do so while still operating successfully although closed-on-Sunday policies mean forgoing potential sales hours. As most Christian faiths consider the Sabbath as a day of rest, an oft-used rationalization for the success of businesses maintaining this policy is that they must be supported by consumers with strong religious beliefs, who appreciate the message sent by the company and as a result perceive the company favorably. The purpose of this paper was to investigate whether consumers' religious commitment influences their ethical judgment of a company's closed-on-Sunday policy and to determine whether this ethical judgment impacts a company's corporate or brand image and consumer loyalty intentions. The results suggest that consumers with higher levels of intra-personal religious commitment are more likely to hold favorable ethical judgments of closed-on-Sunday corporate policies. In addition, favorable ethical judgments of closed-on-Sunday corporate policies are likely to positively influence corporate image. A more positive corporate image ultimately results in higher consumer loyalty intentions. 相似文献
18.
Christopher J. Robertson William F. Crittenden Michael K. Brady James J. Hoffman 《Journal of Business Ethics》2002,38(4):327-338
Managers throughout the world regularly face ethical dilemmas that have important, and perhaps complex, professional and personal implications. Further, societal consequences of decisions made can be far-reaching. In this study, 210 financial services managers from Australia, Chile, Ecuador and the United States were queried about their ethical beliefs when faced with four diverse dilemmas. In addition, the situational context was altered so the respondent viewed each dilemma from a top management position and from a position of economic hardship. Results suggest a complex interaction of situation, culture and issue when individuals make ethical judgments. Specifically, Chileans were found to have different beliefs about sex discrimination and child labor dilemmas when compared to their colleagues from the other three nations. Chileans and Australians also disagreed on the bribery dilemma. Anglo managers were more likely than Latin American managers to change their ethical responses when the situation was altered. For multinational firms interested in maintaining healthy ethical climates, the findings suggest that culturally contingent ethical guidelines, or policies adapted to the local customs, must be considered. Further, managers must remain aware of issues related to specific situations, both internal and external, that would cause subordinates to alter their moral judgment. 相似文献
19.
The Effects of Management’s Preannouncement Strategies on Investors’ Judgments of the Trustworthiness of Management 总被引:1,自引:0,他引:1
This paper examines the role of management’s earnings preannouncements on judgments about its trustworthiness by nonprofessional
investors. We predict that management’s preannouncement decision and the resulting direction (e.g., favorable vs. unfavorable)
of the earnings surprise influence investors’ ethical judgments about management’s trustworthiness; these judgments, in turn,
are associated with investors’ other investment related judgments. We test our predictions in an experiment in which MBA students
make investment-related judgments under four different preannouncement strategies. Consistent with our predictions, the results
of our study show that managers’ preannouncement decisions are significantly associated with investors’ evaluations of management’s
trustworthiness. Specifically, holding the size of the earnings surprise constant, we find that judgments of management’s
trustworthiness are damaged more following (a) a negative as opposed to a positive earnings surprise, and (b) the release
of a preannouncement compared to when management does not issue a preannouncement. Also consistent with our predictions, we
find that evaluations of management’s trustworthiness are significantly and positively associated with judgments of the attractiveness
of the firm’s equity as an investment. Based on our findings, we encourage further research to explore whether managers understand
the trust implications associated with their preannouncement decisions and the extent to which this understanding influences
their disclosure decisions.
Anna M. Cianci is an Assistant Professor in the Accounting Department at Drexel University. She received her Ph.D. from Duke
University in Accounting. Her primary research interests are judgement and decision making issues in financial accounting
and auditing.
Steve Kaplan is a Professor of Accounting at Arizona State University, where he has been a member of the faculty since 1981.
He received his Ph.D. from the University of Illinois. He␣has published widely in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Public Policy, Business Ethics Quarterly
and Journal of Business Ethics. He is the Previous editor of Behavioral Research in Accounting, a section journal of the American
Accounting Association. His primary research interests are behavioral issues, judgment and decision making, and ethics 相似文献
20.
Anusorn Singhapakdi Scott J. Vitell Dong-Jin Lee Amiee Mellon Nisius Grace B. Yu 《Journal of Business Ethics》2013,114(1):183-191
The impact of “love of money” on different aspects of consumers’ ethical beliefs has been investigated by previous research. In this study we investigate the potential impact of “love of money” on a manager’s ethical decision-making in marketing. Another objective of the current study is to investigate the potential impacts of extrinsic and intrinsic religiosity on ethical marketing decision-making. We also include ethical judgments as an element of ethical decision-making. We found “love of money”, both dimensions of religiosity, and ethical judgment to have significant impacts on ethical intentions in a marketing situation. In addition to providing an important contribution to the business ethics literature, the findings also have important managerial implications. 相似文献