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  1. The Moderating Role of Context in Determining Unethical Managerial Behavior: A Case Survey.Miska Christof, Günter K. Stahl & Matthias Fuchs - 2018 - Journal of Business Ethics 153 (3):793-812.
    We examine the moderating role of the situational and organizational contexts in determining unethical managerial behavior, applying the case-survey methodology. On the basis of a holistic, multiple-antecedent perspective, we hypothesize that two key constructs, moral intensity and situational strength, help explain contextual moderating effects on relationships between managers’ individual characteristics and unethical behavior. Based on a quantitative analysis of 52 case studies describing occurrences of real-life unethical conduct, we find empirical support for the hypothesized contextual moderating effects of moral intensity (...)
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  • When Ethical Tones at the Top Conflict: Adapting Priority Rules to Reconcile Conflicting Tones.Danielle E. Warren, Marietta Peytcheva & Joseph P. Gaspar - 2015 - Business Ethics Quarterly 25 (4):559-582.
    ABSTRACT:While tone at the top is widely regarded as an important predictor of ethical behavior in organizations, we argue that recent research overlooks the various conflicting ethical tones present in many multi-organizational work settings. Further, we propose that the resolution processes promulgated in many firms and professional associations to reconcile this conflict reinforce the tone at the bottom or a tone at the top of the employee’s organization, and that both of these approaches can conflict with the tone at the (...)
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  • Moral Imagination in Organizational Problem-solving.Deborah Vidaver-Cohen - 1997 - Business Ethics Quarterly 7 (4):1-26.
    Abstract:This essay responds to Patricia Werhane’s 1994 Ruffin Lecture address, “Moral Imagination and the Search for Ethical Decision-making in Management,” using institutional theory as an analytical framework to explore conditions that either inhibit or promote moral imagination in organizational problem-solving. Implications of the analysis for managing organizational change and for business ethics theory development are proposed.
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  • Moral Imagination in Organizational Problem-solving.Deborah Vidaver-Cohen - 1997 - Business Ethics Quarterly 7 (4):1-26.
    Abstract:This essay responds to Patricia Werhane’s 1994 Ruffin Lecture address, “Moral Imagination and the Search for Ethical Decision-making in Management,” using institutional theory as an analytical framework to explore conditions that either inhibit or promote moral imagination in organizational problem-solving. Implications of the analysis for managing organizational change and for business ethics theory development are proposed.
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  • Moral climate in business firms: A conceptual framework for analysis and change. [REVIEW]Deborah Vidaver-Cohen - 1998 - Journal of Business Ethics 17 (11):1211-1226.
    This paper introduces a new conceptual framework for studying moral climate in business firms, offering an alternative to other theoretical models currently in the literature. The framework integrates recent advances in organizational climate theory into a new conceptualization of the moral climate construct that explains how moral climates evolve in organizations and suggests moral climate change.
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  • The nature of the relationship between corporate codes of ethics and behaviour.M. Schwartz - 2001 - Journal of Business Ethics 32 (3):247 - 262.
    A study was conducted in order to examine the relationship between corporate codes of ethics and behaviour. Fifty-seven interviews of employees, managers, and ethics officers were conducted at four large Canadian companies. The study found that codes of ethics are a potential factor influencing the behaviour of corporate agents. Reasons are provided why codes are violated as well as complied with. A set of eight metaphors are developed which help to explain how codes of ethics influence behaviour.
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  • Effective Corporate Codes of Ethics: Perceptions of Code Users.Mark S. Schwartz - 2004 - Journal of Business Ethics 55 (4):321-341.
    The study examines employee, managerial, and ethics officer perceptions regarding their companies codes of ethics. The study moves beyond examining the mere existence of a code of ethics to consider the role that code content and code process (i.e. creation, implementation, and administration) might play with respect to the effectiveness of codes in influencing behavior. Fifty-seven in-depth, semi-structured interviews of employees, managers, and ethics officers were conducted at four large Canadian companies. The factors viewed by respondents to be important with (...)
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  • A Code of Ethics for Corporate Code of Ethics.Mark S. Schwartz - 2002 - Journal of Business Ethics 41 (1-2):27 - 43.
    Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes of ethics is constructed by (...)
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  • Corporate Directors and Social Responsibility: Ethics versus Shareholder Value.Jacob M. Rose - 2006 - Journal of Business Ethics 73 (3):319-331.
    This paper reports on the results of an experiment conducted with experienced corporate directors. The study findings indicate that directors employ prospective rationality cognition, and they sometimes make decisions that emphasize legal defensibility at the expense of personal ethics and social responsibility. Directors recognize the ethical and social implications of their decisions, but they believe that current corporate law requires them to pursue legal courses of action that maximize shareholder value. The results suggest that additional ethics education will have little (...)
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  • The Relationship Between Individual Work Values and Unethical Decision-Making and Behavior at Work.Isaac Politi-Salame, Dalia Obregón-Schael, Diana Puga-Méndez, Laura J. Stanley & Luis M. Arciniega - 2019 - Journal of Business Ethics 158 (4):1133-1148.
    This paper explores the relationship between individual work values and unethical decision-making and actual behavior at work through two complementary studies. Specifically, we use a robust and comprehensive model of individual work values to predict unethical decision-making in a sample of working professionals and accounting students enrolled in ethics courses, and IT employees working in sales and customer service. Study 1 demonstrates that young professionals who rate power as a relatively important value (i.e., those reporting high levels of the self-enhancement (...)
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  • Are Ethical Codes of Conduct Toothless Tigers for Dealing with Employment Discrimination?Lars-Eric Petersen & Franciska Krings - 2009 - Journal of Business Ethics 85 (4):501-514.
    This study examined the influence of two organizational context variables, codes of conduct and supervisor advice, on personnel decisions in an experimental simulation. Specifically, we studied personnel evaluations and decisions in a situation where codes of conduct conflict with supervisor advice. Past studies showed that supervisors’ advice to prefer ingroup over outgroup candidates leads to discriminatory personnel selection decisions. We extended this line of research by studying how codes of conduct and code enforcement may reduce this form of discrimination. Eighty (...)
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  • The Effect of Groupwork on Ethical Decision-Making of Accountancy Students.Conor O’Leary & Gladies Pangemanan - 2007 - Journal of Business Ethics 75 (3):215-228.
    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 (...)
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  • Spiraling down into Corruption: A Dynamic Analysis of the Social Identity Processes That Cause Corruption in Organizations to Grow.Niki A. Den Nieuwenboer & Muel Kaptein - 2008 - Journal of Business Ethics 83 (2):133 - 146.
    To date, theory and research on corruption in organizations have primarily focused on its static antecedents. This article focuses on the spread and growth of corruption in organizations. For this purpose, three downward organizational spirals are formulated: the spiral of divergent norms, the spiral of pressure, and the spiral of opportunity. Social Identity Theory is used to explain the mechanisms of each of these spirals. Our dynamic perspective contributes to a greater understanding of the development of corruption in organizations and (...)
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  • Predictor of Business Students' Attitudes Toward Sustainable Business Practices.Eddy S. Ng & Ronald J. Burke - 2010 - Journal of Business Ethics 95 (4):603 - 615.
    This study examined individual difference characteristics as predictors of business students' attitudes toward sustainable business practices. Three types of predictors were considered: personal values, individualism—collectivism, and leadership styles. Data were collected from 248 business students attending a mid-sized university in western United States using self-reported questionnaires. Few gender differences were present.Hierarchical regression analyses, controlling for personal demographic characteristics, indicated that business students scoring higher on Rokeach's social value scale, collectivism, and transformational leadership also reported more positive attitudes toward sustainable business (...)
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  • Predictor of Business Students’ Attitudes Toward Sustainable Business Practices.Eddy S. Ng & Ronald J. Burke - 2010 - Journal of Business Ethics 95 (4):603-615.
    This study examined individual difference characteristics as predictors of business students’ attitudes toward sustainable business practices. Three types of predictors were considered: personal values, individualism–collectivism, and leadership styles. Data were collected from 248 business students attending a mid-sized university in western United States using self-reported questionnaires. Few gender differences were present. Hierarchical regression analyses, controlling for personal demographic characteristics, indicated that business students scoring higher on Rokeach’s social value scale, collectivism, and transformational leadership also reported more positive attitudes toward sustainable (...)
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  • The Effects of Ethical Codes on Ethical Perceptions of Actions Toward Stakeholders.Joseph A. McKinney, Tisha L. Emerson & Mitchell J. Neubert - 2010 - Journal of Business Ethics 97 (4):505 - 516.
    As a result of numerous, highly publicized, ethical breaches, firms and their agents are under ongoing scrutiny. In an attempt to improve both their image and their ethical performance, some firms have adopted ethical codes of conduct. Past research investigating the effects of ethical codes of conduct on behavior and ethical attitudes has yielded mixed results. In this study, we again take up the question of the effect of ethical codes on ethical attitudes and find strong evidence to suggest that (...)
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  • The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237 - 253.
    This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...)
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  • The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments.Nonna Martinov-Bennie & Gary Pflugrath - 2009 - Journal of Business Ethics 87 (2):237-253.
    This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...)
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  • Having Burned the Straw Man of Christian Spiritual Leadership, what can We Learn from Jesus About Leading Ethically?Christopher Mabey, Mervyn Conroy, Karen Blakeley & Sara de Marco - 2017 - Journal of Business Ethics 145 (4):757-769.
    In considering what it means to lead organizations effectively and ethically, the literature comprising spirituality at work and spiritual leadership theory has become highly influential, especially in the USA. It has also attracted significant criticism. While in this paper, we endorse this critique, we argue that the strand of literature which purportedly takes a Christian standpoint within the wider SAW school of thought, largely misconstrues and misapplies the teaching of its founder, Jesus. As a result, in dismissing the claims and (...)
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  • Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors. [REVIEW]Semra Karacaer, Raheel Gohar, Mehmet Aygün & Cem Sayin - 2009 - Journal of Business Ethics 88 (1):53 - 64.
    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 (...)
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  • Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors.Semra Karacaer, Raheel Gohar, Mehmet Aygün & Cem Sayin - 2009 - Journal of Business Ethics 88 (1):53-64.
    The aim of this study is to investigate the effects of personal values on auditor's ethical decisionmaking 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 (...)
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  • The effectiveness of business codes: A critical examination of existing studies and the development of an integrated research model. [REVIEW]Muel Kaptein & Mark S. Schwartz - 2008 - Journal of Business Ethics 77 (2):111 - 127.
    Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory. In this paper, we propose an integrated research model and suggest directions for future research.
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  • The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model.Muel Kaptein & Mark S. Schwartz - 2008 - Journal of Business Ethics 77 (2):111-127.
    Business codes are a widely used management instrument. Research into the effectiveness of business codes has, however, produced conflicting results. The main reasons for the divergent findings are: varying definitions of key terms; deficiencies in the empirical data and methodologies used; and a lack of theory. In this paper, we propose an integrated research model and suggest directions for future research.
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  • The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595 - 611.
    This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...)
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  • The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595-611.
    This study derives an improved model of managers’ decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this study suggests (...)
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  • How to effectively communicate your code of ethics: An empirical study using a cluster randomized control trial experiment.Eugenio Gómez-Alatorre, Juncal Cuñado & Ignacio Ferrero - 2022 - Business and Society Review 127 (1):69-96.
    Business and Society Review, Volume 127, Issue 1, Page 69-96, Spring 2022.
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  • Teaching ethical decision making: Designing a personal value portrait to ignite creativity and promote personal engagement in case method analysis.Pamela A. Gibson - 2008 - Ethics and Behavior 18 (4):340 – 352.
    The case method approach to introducing ethical issues is a traditional tool for applying critical thinking skills to a specific dilemma (Beauchamp & Childress, 2001). It allows for personal reflection and clarification of an individual's conceptual framework for deciding what is and is not ethical behavior. However, it also affords the student distance from the story line and may, through providing a retrospective critique, prevent sufficient challenge to the student to articulate and defend personal value assessments in addressing the ethical (...)
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  • Ethics programs, board involvement, and potential conflicts of interest in corporate governance.Andrew J. Felo - 2001 - Journal of Business Ethics 32 (3):205 - 218.
    Board composition, insider participation on compensation committees, and director compensation practices can potentially cause conflicts of interest between directors and shareholders. If these corporate governance structures result in situations where actions beneficial to directors do not also benefit shareholders, then shareholders may suffer.Corporate ethics programs usually address conflicts of interest that may arise in the firm''s activities. Some boards of directors take active roles in their firms'' ethics programs by actively overseeing the programs. This paper empirically examines the relationship between (...)
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  • The effect of organizational culture and ethical orientation on accountants' ethical judgments.Patricia Casey Douglas, Ronald A. Davidson & Bill N. Schwartz - 2001 - Journal of Business Ethics 34 (2):101 - 121.
    This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...)
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  • Spiraling down into corruption: A dynamic analysis of the social identity processes that cause corruption in organizations to grow. [REVIEW]Niki A. den Nieuwenboer & Muel Kaptein - 2008 - Journal of Business Ethics 83 (2):133-146.
    To date, theory and research on corruption in organizations have primarily focused on its static antecedents. This article focuses on the spread and growth of corruption in organizations. For this purpose, three downward organizational spirals are formulated: the spiral of divergent norms, the spiral of pressure, and the spiral of opportunity. Social Identity Theory is used to explain the mechanisms of each of these spirals. Our dynamic perspective contributes to a greater understanding of the development of corruption in organizations and (...)
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  • Sobre a eficiência da ética como ferramenta de governança da inteligência artificial.Nicholas Kluge Corrêa, Nythamar Fernandes de Oliveira & Diogo Fernando Massmann - 2022 - Veritas – Revista de Filosofia da Pucrs 67 (1):e42584.
    A 4ª Revolução Industrial é o culminar da era digital. Atualmente, tecnologias como robótica, nanotecnologia, genética e inteligência artificial prometem transformar nosso mundo e a maneira como vivemos. O campo da Segurança e da Ética da Inteligência Artificial são áreas de pesquisa emergentes que vêm ganhando popularidade nos últimos anos. Diversas organizações de cunho privado, público e não governamentais têm publicado diretrizes propondo princípios éticos para a regulamentação do uso e desenvolvimento de sistemas inteligentes autônomos. Meta-análises do campo de pesquisa (...)
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  • The Influence of Unrelated and Related Diversification on Fraudulent Reporting.Subrata Chakrabarty - 2015 - Journal of Business Ethics 131 (4):815-832.
    This study suggests that unrelated diversification has a positive influence on the probability of fraudulent reporting whereas related diversification has a negative influence on the probability of fraudulent reporting. The strength of the influence of these corporate level strategies is contingent on the moral character of the firm. Unrelated diversification provides opportunity for financial innovation within the firm’s internal capital market, which can result in fraudulent reporting. This is more likely when the moral character of the firm is driven by (...)
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  • Understanding the Ethical Cost of Organizational Goal-Setting: A Review and Theory Development.Adam Barsky - 2008 - Journal of Business Ethics 81 (1):63-81.
    Goal-setting has become a popular and effective motivational tool, utilized by practitioners and substantiated with decades of empirical research. However, the potential for goal-setting to enhance performance may come at the cost of ethical behavior. I propose a theoretical model linking attributes of goals and goal-setting practices to unethical behavior through two psychological mechanisms – ethical recognition and moral disengagement; and addressing the moderating role of individual differences (e.g., goal-commitment and conscientiousness), as well as the broader organizational ethical context.
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  • Determinants of Unethical Business Behaviour among Owner–Managers.Sunday Samson Babalola - 2009 - Journal of Human Values 15 (1):61-75.
    Several studies have identified entrepreneurship as a key factor in wealth creations in addition to associating certain personality characteristics to its growth. The question is to what extent have these wealth creations performed ethically. The present study is set to explore the cognitive orientation and demographic factors that are associated with unethical business. Two hundred and fifty-six owner–managers in the age range of 24 to 68 years participated in the survey study. Male participants accounted for 63.3 per cent, while female (...)
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  • Corporate Governance: An Ethical Perspective.Surendra Arjoon - 2005 - Journal of Business Ethics 61 (4):343-352.
    This paper discusses corporate governance issues from a compliance viewpoint. It makes a distinction between legal and ethical compliance mechanisms and shows that the former has clearly proven to be inadequate as it lacks the moral firepower to restore confidence and the ability to build trust. The concepts of freedom of indifference and freedom for excellence provide a theoretical basis for explaining why legal compliance mechanisms are insufficient in dealing with fraudulent practices and may not be addressing the real and (...)
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  • The Relationship Between Individual Work Values and Unethical Decision-Making and Behavior at Work.Luis M. Arciniega, Laura J. Stanley, Diana Puga-Méndez, Dalia Obregón-Schael & Isaac Politi-Salame - 2019 - Journal of Business Ethics 158 (4):1133-1148.
    This paper explores the relationship between individual work values and unethical decision-making and actual behavior at work through two complementary studies. Specifically, we use a robust and comprehensive model of individual work values to predict unethical decision-making in a sample of working professionals and accounting students enrolled in ethics courses, and IT employees working in sales and customer service. Study 1 demonstrates that young professionals who rate power as a relatively important value are more likely to violate professional conduct guidelines (...)
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  • Accountants' value preferences and moral reasoning.Mohammad J. Abdolmohammadi & C. Richard Baker - 2006 - Journal of Business Ethics 69 (1):11 - 25.
    This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...)
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  • Experimental Design: Ethics, Integrity and the Scientific Method.Jonathan Lewis - 2020 - In Ron Iphofen (ed.), Handbook of Research Ethics and Scientific Integrity. Cham, Switzerland: pp. 459-474.
    Experimental design is one aspect of a scientific method. A well-designed, properly conducted experiment aims to control variables in order to isolate and manipulate causal effects and thereby maximize internal validity, support causal inferences, and guarantee reliable results. Traditionally employed in the natural sciences, experimental design has become an important part of research in the social and behavioral sciences. Experimental methods are also endorsed as the most reliable guides to policy effectiveness. Through a discussion of some of the central concepts (...)
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  • Good AI for the Present of Humanity Democratizing AI Governance.Nicholas Kluge Corrêa & Nythamar De Oliveira - 2021 - AI Ethics Journal 2 (2):1-16.
    What does Cyberpunk and AI Ethics have to do with each other? Cyberpunk is a sub-genre of science fiction that explores the post-human relationships between human experience and technology. One similarity between AI Ethics and Cyberpunk literature is that both seek a dialogue in which the reader may inquire about the future and the ethical and social problems that our technological advance may bring upon society. In recent years, an increasing number of ethical matters involving AI have been pointed and (...)
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