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1.
Peter E. Mudrack 《Journal of Business Ethics》2003,42(3):225-236
The construct of cognitive moral development seemingly has powerful practical relevance in many areas of life. Nonetheless, moral reasoning seems of marginal relevance at best in the context of business ethics. Simply put, moral reasoning measurement indices are often only weakly related to many other apparently pertinent variables, and such findings cast doubt upon the construct validity of cognitive moral development. Many such unexpectedly weak relationships, however, may stem from two largely unrecognized methodological artifacts. The first artifact is an almost total reliance on the P index of the Defining Issues Test (DIT) designed to assess moral development even when this index may be inappropriate in a particular context. A second artifact that seems particularly salient in the context of attitudes toward authority involves a not always appropriate reliance on samples that include respondents whose moral reasoning is uncoupled from their action choices. These artifacts may restrict the amount of variance explained in observed relationships, and thus constrain the potential for moral reasoning to understand and explain behavior and attitudes relevant in the context of business ethics. Researchers are urged to use DIT D scores (in addition to P scores) in specific situations, and to examine relationships among high DIT U scorers whose moral reasoning is tightly coupled with their action choices. The application of these guidelines may have profound implications for advancing our fundamental understanding of moral reasoning, and of increasing its relevance to business ethics. 相似文献
2.
Manjit Monga 《Journal of Business Ethics》2007,71(2):179-194
Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under
increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical
manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning.
Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical
behaviour. This paper presents the findings of a study of the moral reasoning/moral development of managers working in large
manufacturing enterprises situated in the state of Punjab in India. Kohlberg’s theory of Cognitive Moral Development forms
the basis of the study. Moral Judgement Interview (MIG) developed by Weber, on the basis of Kohlberg’s theory was used for
the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at
post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas.
Manjit Monga is a lecturer in the School of Management, at the Division of Business, University of South Australia. Her research
interests are in the area of management and workplace ethics, organisational culture, research ethics and resource management.
The aythor is a lecturer in the School of Mangement, at the Division of Business,University of South Australia. Her research
interests are in the area of mangement and workplace ethics,organisational culture,research ethics and human resource mangement. 相似文献
3.
David E. Desplaces David E. Melchar Laura L. Beauvais Susan M. Bosco 《Journal of Business Ethics》2007,74(1):73-87
Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior
within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using
a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United
States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we
find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom
situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH)
to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply
a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette,
we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants
in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area.
Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics,
Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses
in environmental economics, international trade, intermediate microeconomics and microeconomic principles.
Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business
ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education
and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as
undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and
macroeconomics.
Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics,
Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems,
tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including
one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses
in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor. 相似文献
4.
This article presents findings from aqualitative study among Norwegian businessstudents carried out in 1997. In this study thestudents were asked to write 1/3 to 3/4 page essaysabout six moral dilemma scenarios inbusiness-life and in private-life contexts.After a summary of main results the responsesto two scenarios are examined more thoroughly,for identification of consequence vs. ruleorientation, personal vs. impersonal andnormative vs. non-normative orientation. In anext step, such response tendencies arecompared by gender and age (using comparableessays of managers as a point of reference).The conclusions focus on the potential use ofthe study for business ethics teaching. 相似文献
5.
In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making –
the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within
the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach
to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures.
Finally, we argue that the link between moral judgment and behavior is related to individualism and collectivism.
相似文献
David B. AllenEmail: |
6.
Using survey methodology we examined the relationships between commitment to moral self-improvement (CMSI), religiosity, ethical
problem recognition, and behavioral intentions in a sample of 242 business students. Results of the study suggest that CMSI
predicts ethical problem recognition and behavioral intentions. Our findings also suggest that CMSI is positively related
to religiosity. The study provides some evidence of CMSI being a mediator in the influence of religiosity on ethical problem
recognition and behavioral intentions. Compared to religiosity, CMSI turned out to be a better predictor of perceived importance
of ethics, ethical problem recognition, and ethical behavioral intentions. The results of the study have implications for
increasing understanding of ethical decision-making, future studies of business ethics, and business ethics education. 相似文献
7.
The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation.
A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and
moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent
as predicted. Moral obligation is suggested to be a process that occurs after a moral judgment is made and explained a significant
portion of the variance in moral intent.
Electronic supplementary material The online version of this article (doi: ) contains supplementary material, which is available to authorized users.
Russell
Haines is an Assistant Professor of Information Technology at Old Dominion University. He received his B.S. and Master of
Accountancy from Brigham Young University and his Ph.D. from The University of Houston. His research interests are in laboratory
experiments, ethical decision- making, supply chain decision-making, and computer- mediated communication.
Marc D. Street is an Assistant Professor of Management at Salisbury University in Salisbury, Maryland. He received his B.A.
from the University of Maryland, College Park (1983); his MBA from the University of Baltimore (1993); and his Ph.D. from
the Florida State University (1998). His primary research interests are in the areas of decision-making and business ethics.
Dr. Street’s research has been published in journals such as Organizational Behavior and Human Decision Processes, Journal
of Business Ethics, and the Journal of World Business, among others.
Douglas Haines is Associate Professor of Marketing and Department Chair of the Department of Business in the College of Business
and Economics at the University of Idaho. Before acquiring his Ph.D. at the University of Oregon, he worked for 15 years in
various positions at the H.J. Heinz company including
Vice President of the Weight Watchers Foods Division of Heinz USA. His research interests include decision making, particularly
in the marketing channel context, inter firm relationships, and the development of the market for biodiesel and other alternative
energy sources. 相似文献
8.
Evelyn Gick 《Journal of Business Ethics》2003,45(1-2):149-165
This paper shows how business ethics as a concept may be approached from a cognitive viewpoint. Following F. A. Hayek's cognitive theory, I argue that moral behavior evolves and changes because of individual perception and action. Individual moral behavior becomes a moral rule when prominently displayed by members of a certain society in a specific situation. A set of moral rules eventually forms the ethical code of a society, of which business ethics codes are only a part. By focusing on the concept of "limited" or "dispersed knowledge" that underlies the cognitive approach, I show that universal ethical norms that should lead to defined outcomes cannot exist. This approach moreover shows the limits of deliberate rule-setting. Attempts to deliberately impose universal ethical rules on societies may turn out to be harmful for societal development and lead to an abuse of governmental power. 相似文献
9.
George Izzo 《Journal of Business Ethics》2000,28(3):223-241
This study investigated several basic research questions suggesting a positive relationship between education and cognitive moral development. More specifically, these research questions examined the relationship between government mandated ethics education and cognitive moral development by testing the efficacy of a compulsory ethics intervention. Kohlberg's (1969, 1984) Cognitive Moral Development Theory was applied to test the efficacy of compulsory ethics education on the moral development of real estate salespeople used comparative statistical measures of ethical reasoning ability.The results of this research, while somewhat counterintuitive, suggest that the value of compulsory ethics education as an intervention to improve the moral reasoning of real estate salespeople is highly questionable. However, the results of the study do provide new insights into the relationship between ethics education and cognitive moral development. 相似文献
10.
This article is an attempt to understand ethical theory not just as a set of well-developed philosophical perspectives but
as a range of moral capacities that human beings more or less grow into over the course of their lives. To this end, we explore
the connection between formal ethical theories and stage developmental psychologies, showing how individuals mature morally,
regarding their duties, responsibilities, ideals, goals, values, and interests. The primary method is to extract from the
writings of Kohlberg and his students the cues that help to flesh out a developmental picture of a wide range of ethical perspectives.
Thus, developmental psychology benefits from gaining a broader understanding of “morality” and “ethics,” and ethical theory
benefits from a richer understanding of how moral maturity arises from youthful beginnings in juvenile and adolescent thinking.
Results of this study offer insight into the difficulty of teaching ethics and a refined ability to assess moral maturity
in business activity.
F. Neil Brady is the Jack R. Wheatley Professor of Management Ethics in the Romney Institute of Public Management and a member
of the Ethics Group at the Marriott School of Management at Brigham Young University. He has published over thirty articles
on ethics in a variety of journals including the Academy of Management Review, Administration & Society, and the Journal of Public Administration Research and Theory. He has authored Ethical Managing (Macmillan 1990) and edited Ethical Universals in International Business (Springer Verlag 1996). For twenty years, his research has focused on the application of ethical theory to managerial decisions.
David W. Hart is assistant professor of public management in the Romney Institute of Public Management and a member of the
Ethics Group at the Marriott School of Management at Brigham Young University. He received his PhD from the State University
of New York at Albany. His current research focuses on administrative ethics, business-government interaction, and the external
environment of organizations. He has published in a variety of journals and is the co-author of a book. Wall Street Polices Itself: How Securities Firms Manage the Legal Hazards of Competitive Pressures (Oxford University Press, 1998). 相似文献
11.
Thomas Beschorner 《Journal of Business Ethics》2006,66(1):127-139
By focusing on the reasoned debate in the discourse-ethical approach to business ethics, this paper discusses the possibilities and limitations of moral reasoning as well as applied economic and business ethics. Business ethics, it is contended, can be looked at from the standpoint of two criteria: justification and application. These criteria are used to compare three approaches: the Integrative Business Ethics, developed by Swiss philosopher Peter Ulrich, the Cultural Business Ethics of the Nuremberg School in German business ethics, and the concept of “Good Conservation” by Frederick Bird. It is argued that discourse-ethical approaches can be called upon for justifying moral principles. Improving the chances of their application, however, necessitates a good understanding of lifeworlds and culturally developed institutional settings. Bearing this in mind, further research perspectives stressing a linkage between discourse-ethical and critical approaches in social sciences are suggested.Dr. Thomas Beschorner is head of the research group “Social Learning and Sustainability” at University of Oldenburg, Germany and currently Visiting-Professor at McGill University, Montreal, Canada 相似文献
12.
This article compares the ethical attitudes of Ukrainian business professionals with those of United States business professionals.
A widely used survey instrument consisting of 16 hypothetical situations involving ethical dilemmas was employed to gather
information on ethical attitudes in the two countries. On 13 of 16 vignettes, Ukrainian respondents demonstrated less stringent
ethical attitudes than did their United States counterparts. Possible reasons for these differences are discussed, with primary
emphasis on the transition from one economic system to another that is underway in Ukraine. Comments from Ukrainian respondents
are presented so as to give an indication of the thought processes behind the questionnaire responses.
Olena Vynoslavska is Head of Psychology and Pedagogics Chair at the National Technical University of Ukraine, Kyiv. She has
been a research scholar under the sponsorship of the International Research and Educational Exchange program of the United
States Department of State at Baylor University. Her research has included international comparative studies of entrepreneurship
and management techniques.
Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the
faculty of the University of Virginia, and has served as visiting professor or research scholar to universities in Japan,
France, the United Kingdom and Canada. His research interests include business ethics, international trade policy, and regional
economic integration.
Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for
more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business
strategies. He has done consulting on bank marketing and new product development.
Justin G. Longenecker is Emeritus Professor of Management at Baylor University. His research interests include business ethics,
entrepreneurship, and family business. He is co-author of the leading text on small business management, and is the author
of scholarly articles on various aspects of business management. 相似文献
13.
There have been many attempts during the history of applied ethics that have tried to develop a theory of moral reasoning.
The goal of this paper is to explicate one aspect of the debate between various attempts of offering a specific method for
resolving moral dilemmas. We contrast two kinds of deliberative methods: deliberative methods whose goal is decision-making and deliberative methods that are aimed at gaining edifying perspectives. The decision-making methods assessed include the traditional moral theories like utilitarianism and Kantianism, as well
as second order principles, such as principlism and specified principlism. In light of this assessment, we suggest taking
a closer look at two perceptive models, casuistry and particularism. These models are used for dealing with moral dilemmas
that provide for edifying perspectives rather than decision-making. These perceptive models, though less scientific and not
as good at prescribing an action, are more human in the sense that they enrich our moral sensibilities and enhance our understanding
of the meaning of the situation.
Yotam Lurie is a Senior Lecturer in Philosophy and Ethics at the Department of Management at Ben-Gurion University of the
Negev, Beer-Sheva, Israel. Lurie holds a Ph.D. in Philosophy from the University of Illinois at Urbana-Champaign. His research
focuses on a variety of issues in applied ethics, particularly within the context of business and professional ethics.
Robert Albin is a Lecturer in Philosophy and Ethics and the Chair of the Department of Liberal Arts and Sciences at Sapir
College, which is located in the Negev Region, Israel. He holds a Ph.D. in Philosophy from Ben-Gurion University of the Negev.
Research interests are in the fields of Philosophy of Culture and applied ethics with a special interest in journalistic ethics.
He published a book on the topic: A Chronicle of the Decline of Rationality: Ethics in the Practice of Journalism, 2004. (in Hebrew). 相似文献
14.
The Socio-Cultural Embeddedness of Individuals' Ethical Reasoning in Organizations (Cross-cultural Ethics) 总被引:2,自引:0,他引:2
While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed. 相似文献
15.
In this editorial to a collection of papers on ethics in small firms, the case is made for greater use of high quality empirical research on business ethics. Sociological perspectives have much to offer to the field of business ethics that continues to be dominated by normative, moral philosophy. The second contribution of the paper is to argue for a re-orientation away from the large multi-national firm as a benchmark subject of business ethics research. One important point of view to be included is that of the small firm, which remains the dominant organisational form throughout all the OECD countries. 相似文献
16.
William Arthur Wines 《Journal of Business Ethics》2008,79(4):483-499
This article first addresses the question of “why” we teach business ethics. Our answer to “why” provides both a response
to those who oppose business ethics courses and a direction for course content. We believe a solid, comprehensive course in
business ethics should address not only moral philosophy, ethical dilemmas, and corporate social responsibility – the traditional
pillars of the disciple – but also additional areas necessary to make sense of the goings-on in the business world and in
the news. These “new pillars,” that we advocate include moral psychology, organizational design and behavior, motivational
theory, and a unit on how society, business, and law interact. This last unit builds upon the work of Francis P. McHugh (1988)
who urged an integration of “disciplines related to business ethics.” Our seventh pillar would encompass an integration of
law, socio-political theory, and policy to demonstrate how business helps construct its own regulatory framework. The concluding
recommendation is for a comprehensive “Seven Pillars” of business ethics approach.
William Arthur Wines holds a B.S.B.A. with distinction from Northwestern University and a J.D. from the University of Michigan.
He is admitted to the practice of law in Minnesota and the State of Washington. His research has appeared in over three dozen
journals including the American Business Law Journal, Arizona Law Review, Economics of Education Review, Delaware Journal of Corporate Law, Denver Journal of International Law and Policy, Journal of Business Ethics, Labor Law Journal, Marquette Law Review, Nebraska Law Review, and The William and Mary Journal of Women and the Law. He is the author of two volumes of readings in business ethics and “Ethics, Law, and Business”, published by Lawrence Erlbaum Associates, Inc. in 2006. This material is subject to various copyright laws. Please do not
transmit electronically, quote, or copy without the prior written permission of the author. 相似文献
17.
In seeking to stimulate the ethical awarenessof first year undergraduates on business andpublic sector courses, the potentialcontribution of e-learning should not beunderestimated. While ethics is traditionallyassociated with more discursive approaches,initially there is much to be gained fromproviding students with an interactiveelectronic facility which they can use at theirconvenience. If designed with due regard to thelimitations of educational technology andmodest aims, it can help students to becomemore ethically aware by familiarising them withthe language and concepts of ethical discourseand to acquire the skills needed to evaluatesituations from an ethical perspective.At Sheffield Hallam University, such afacility, based on the principles ofprogression and interactivity, is beingdeveloped within an action research framework.Involving close collaboration between tutors,those with relevant technical expertise andstudent volunteers, representing the interestsof potential users, all concerned are committedto enhancing the quality and rigour of thefirst year student learning experience.The challenges faced have included workingwithin the constraints imposed by the softwareplatform, Blackboard 5, and ensuring that thefacility is genuinely interactive rather thansimply the replication of a paper based system;is user friendly; enhances learning andencourages users to build on the foundationslaid. While face-to-face tuition must remain akey element in helping undergraduates becomemore aware of the ethical dimension of businesslife in its broadest sense, the projectdemonstrates that business ethics ande-learning are not a contradiction in terms. 相似文献
18.
19.
Lex Donaldson 《Journal of Business Ethics》2008,78(3):299-311
The move towards having more teaching of business ethics comes in part from a tendency to view managers negatively, drawing
on anti-management theories that are presently popular in business schools. This can lead to a misdiagnosis of the causes
of contemporary business problems. Teaching business ethics can, however, be ineffectual and counter-productive. Education
in ethical philosophy can lead managers to be indecisive, sceptical or to rationalize poor conduct. The ethics of academics
become salient and lapses in them undercut their claims to authority. The philosophical viewpoint that stresses free choice
runs contrary to the social science mission to reveal the causes that determine human behaviour and provide solutions to problems.
Pro-management theory offers a more positive appreciation of managers, with its three components of structural functionalism,
strategic functionalism and stewardship.
Lex Donaldson is Professor of Management in Organizational Design in the Faculty of Business of the University of New South
Wales, Sydney, Australia. He has a PhD from the University of London. He is the author of seven books on organizational theory,
organizational structure and management. In addition, he has written numerous articles and chapters. His articles have appeared
in journals such as Academy of Management Journal, Academy of Management Learning and Education, Academy of Management Review, Administrative
Science Quarterly, Journal of Management Studies, Organizational Dynamics, Organization Science and Organization Studies. 相似文献
20.
道德解脱和惩罚知觉是管理者伦理决策中的脱离机制和约束机制,文章通过有调节作用的中介关系模型,分析了道德解脱和惩罚知觉对管理者伦理决策过程的影响,比较了组织有利和组织有害伦理决策中,管理者在伦理判断和伦理行为意向上的差异。结果表明道德解脱是管理者伦理判断的重要前因变量,惩罚知觉和伦理判断及其交互项都会对伦理行为意向产生影响,惩罚知觉在管理者伦理判断低时效应更明显;此外,管理者在组织有利情境下的伦理判断和伦理行为意向要显著低于组织有害情境。本研究对理解管理者伦理决策的潜在心理过程有积极贡献。 相似文献