Morality is an abstract consideration, and language is an important regulator of abstract thought. In instances of moral ambiguity, individuals may pay particular attention to matters of interactional justice. Politeness in language has been linked to greater perceptions of social distance, which we contend is instrumental in regulating attitudes toward a brand. We posit that politeness in a brand’s advertising will impact consumers who are attuned to violations of interactional justice [i.e., those with low belief in a just world ]. (...) In three studies, we demonstrate that the politeness used in advertising as well as consumers’ individual differences in BJW affect judgments and attitudes toward brands. Specifically, individuals with a low just world belief are more likely to harbor negative attitudes towards a brand with ethically ambiguous business practices if the language used in advertising is impersonal than when the language used in advertising is personal. Importantly, for individuals with a low BJW, lowered trust due to the advertisement’s language mediated the relationship between politeness and attitudes toward the brand. Theoretical and managerial implications of this research are discussed. (shrink)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

Ethical decision-making is a multi-faceted phenomenon, and our understanding of ethics rests on diverse perspectives. While considering how leaders ought to act, scholars have created integrated models of moral reasoning processes that encompass diverse influences on ethical choice. With this, there has been a call to continually develop an understanding of the micro-level factors that determine moral decisions. Both rationalist, such as moral processing, and non-rationalist factors, such as virtue and humanity, shape ethical decision-making. Focusing on the role of moral (...) judgement and moral intent in moral reasoning, this study asks what bearings a trait of mindfulness and a sense of moral responsibility may have on this process. A survey measuring mindfulness, moral responsibility and moral judgement completed by 171 respondents was used for four hypotheses on moral judgement and intent in relation to moral responsibility and mindfulness. The results indicate that mindfulness predict moral responsibility but not moral judgement. Moral responsibility does not predict moral judgement, but moral judgement predicts moral intent. The findings give further insight into the outcomes of mindfulness and expand insights into the models of ethical decision-making. We offer suggestions for further research on the role of mindfulness and moral responsibility in ethical decision-making. (shrink)

This paper presents a review of 100 empirical papers studying corporate codes of ethics in business organizations from the time period mid-2005 until mid-2016, following approximately an 11-year time period after the previous review of the literature. The reviewed papers are broadly categorized as content-oriented, output-oriented, or transformation-oriented. The review sheds light on empirical focus, context, questions addressed, methods, findings and theory. The findings are discussed in terms of the three categories as well as the aggregate, stock of empirical CCE (...) studies in comparison with previous reviews, answering the question “where are we now?” Content and output studies still stand for the majority of the studies, whereas the transformation studies are fewer. Within these areas, two new trends are found to have emerged: discursive analyses and a focus on labor conditions. The review finds that the content of CCEs is still predominantly self-defensive, that CCEs are insufficient in themselves in terms of protecting workers’ rights, that CCEs are likely to encounter tensions when implemented across national and organizational boundaries, and that while perception of CCEs is generally positive, CCEs may lead to both positive and negative outcomes. Based on these findings, potential areas for further exploration in the area of CCE research are suggested. (shrink)