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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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  • The Danger of “Fake News”: How Using Social Media for Information Dissemination Can Inhibit the Ethical Decision Making Process.Rahul S. Chauhan, Shane Connelly, David C. Howe, Andrew T. Soderberg & Marisa Crisostomo - 2022 - Ethics and Behavior 32 (4):287-306.
    ABSTRACT Social media is becoming increasingly embedded in people’s daily lives. These virtual spaces are now regularly used as a tool for information dissemination. Drawing on the moral intensity literature combined with uses and gratifications theory, this research explores how using social media to consume information can affect the ethical decision-making process. This study compares the influence of two online media dissemination formats – an online news article and social media discussion thread – on individuals’ ethical perceptions and decisions. Results (...)
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  • Putting the Pieces Back Together: Moral Intensity and Its Impact on the Four‐Component Model of Morality.Trevor T. Moores, H. Jeff Smith & Moez Limayem - 2018 - Business and Society Review 123 (2):243-268.
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  • A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW]Jana L. Craft - 2013 - Journal of Business Ethics 117 (2):221-259.
    This review summarizes the research on ethical decision-making from 2004 to 2011. Eighty-four articles were published during this period, resulting in 357 findings. Individual findings are categorized by their application to individual variables, organizational variables, or the concept of moral intensity as developed by Jones :366–395, 1991). Rest’s four-step model for ethical decision-making is used to summarize findings by dependent variable—awareness, intent, judgment, and behavior. A discussion of findings in each category is provided in order to uncover trends in the (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):1-12.
    The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...)
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  • Ethical Decision-Making: Learning From Prominent Leaders in Not-for-Profit Organisations.Marie Stephenson - 2017 - Dissertation, University of Worcester
    Ethically questionable leader conduct continues to garner headlines. It has prompted the leadership field to renew their focus on research regarding the ethical dimensions of leadership. Empirical emphases have focused on understanding negative leader behaviour, with the typical leadership study reliant upon positivist approaches. I critique these studies as not having produced meaningful, practicable or wholly relevant insights regarding the challenges and support mechanisms required to lead ethically. Few studies have in fact examined leadership in not-for-profit organisations where decisions might (...)
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  • The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making.Ahmed Musbah, Christopher J. Cowton & David Tyfa - 2016 - Journal of Business Ethics 134 (3):335-358.
    This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical (...)
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  • Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants' Propensity to Manage Earnings.Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta - 2009 - Journal of Business Ethics 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 (...)
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  • Effects of the Use of the Availability Heuristic on Ethical Decision-Making in Organizations.Sefa Hayibor & David M. Wasieleski - 2009 - Journal of Business Ethics 84 (S1):151 - 165.
    Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly on understanding ethical decision-making. This increased interest is due largely to managers' desire to reduce the incidence of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process - moral intensity. In particular, we explore the potential influence of a particular cognitive heuristic - the availability heuristic -on perceptions of moral intensity. It is our contention that (...)
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  • Moral Intensity, Issue Characteristics, and Ethical Issue Recognition in Sales Situations.Evelyne Rousselet, Bérangère Brial, Romain Cadario & Amina Béji-Bécheur - 2020 - Journal of Business Ethics 163 (2):347-363.
    Researchers have considered individual and organizational factors of ethical decision making. However, they have little interest in situational factors :101–125, 2013) which is surprising given the many situations sales persons face. We address this issue using two pilot qualitative studies successively and a 2 by 2 within-subject experiment with sales scenarios. Qualitative and quantitative data are obtained from front-line employees of the main French retail banks that serve low-income customers. We show that the recognition of an ethical issue differs depending (...)
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  • Self-Efficacy and Ethical Decision-Making.Cheryl K. Stenmark, Robert A. Redfearn & Crystal M. Kreitler - 2021 - Ethics and Behavior 31 (5):301-320.
    ABSTRACT Self-efficacy is the assessment of one’s capacity to perform tasks. Previous research has demonstrated that self-efficacy impacts ethical behavior and attitudes but its effect on ethical cognition and perceptions has not been studied. For the present study, participants analyzed an ethical dilemma after either high or low self-efficacy was induced. Participants analyzed the dilemma using one of two cognitive problem-solving techniques versus a third, control group, and what participants wrote about the problem was content-analyzed to determine how ethical cognition (...)
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  • Ethical Decision-Making Interrupted: Can Cognitive Tools Improve Decision-Making Following an Interruption?Cheryl Stenmark, Katherine Riley & Crystal Kreitler - 2020 - Ethics and Behavior 30 (8):557-580.
    ABSTRACT This study examined the effects of interruptions and the use of cognitive decision-making tools on ethical decision-making. Participants completed a structured cognitive tool, an unstructured decision-making technique, or no decision-making technique, and half of the participants were interrupted during the decision-making task, whereas half were allowed to complete the decision-making task without interruption. Results revealed that 1) participants who completed the structured cognitive tool performed better on a number of markers of ethical decision-making, 2) interruptions reduced participants’ plan quality, (...)
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  • Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings.Jeanette Ng, Gregory P. White, Alina Lee & Andreas Moneta - 2009 - Journal of Business Ethics 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 (...)
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  • “The Road Not Taken”: A Study of Moral Intensity, Whistleblowing, and Regret.Amy Fredin, Roopa Venkatesh, Jennifer Riley & Susan W. Eldridge - 2019 - Ethics and Behavior 29 (4):320-340.
    Despite attempts to encourage whistleblowing, lingering reluctance to report questionable acts remains frustratingly apparent. Our objective is to examine the regret a professional anticipates when evaluating the action of reporting or not reporting, and whether the framing of the action influences regret. Responses from 263 professionals indicate that regret depends on the moral intensity of the situation and how the action is framed. Regret for whistleblowing is not comparable to regret for not remaining silent, despite the fact that these two (...)
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  • Ethical Decision Making: Special or No Different? [REVIEW]Dawn R. Elm & Tara J. Radin - 2012 - Journal of Business Ethics 107 (3):313-329.
    Theories of ethical decision making assume it is a process that is special, or different in some regard, from typical individual decision making. Empirical results of the most widely known theories in the field of business ethics contain numerous inconsistencies and contradictions. In an attempt to assess why we continue to lack understanding of how individuals make ethical decisions at work, an inductive study of ethical decision making was conducted. The results of this preliminary study suggest that ethical decision making (...)
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  • The Effects of Anticipated Regret on the Whistleblowing Decision.Amy J. Fredin - 2011 - Ethics and Behavior 21 (5):404 - 427.
    This article incorporates two emotion-based psychology theories into the study of whistleblowing. Particularly, it studies how one's predicted regret may differ when one is cued in to possible regret effects associated with either blowing the whistle or staying silent. Ethical scenarios with two moral intensity levels and two wrongdoing types were manipulated. Analysis of variance results based on subjects' predicted regret scores as well as subjects' descriptions of what the regret would be related to indicate several significant interactions. Findings suggest (...)
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  • Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
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  • The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision.Barbara Arel, Cathy A. Beaudoin & Anna M. Cianci - 2012 - Journal of Business Ethics 109 (3):351-366.
    Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...)
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  • Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions.Nitish Singh, Yung-Hwal Park & Kevin Lehnert - 2015 - Journal of Business Ethics 129 (1):195-219.
    In business ethics, there is a large body of literature focusing on the conditions, factors, and influences in the ethical decision-making processes. This work builds upon the past critical reviews by updating and extending the literature review found in Craft’s :221–259, 2013) study, extending her literature review to include a total of 141 articles. Since past reviews have focused on categorizing results based upon various independent variables, we instead synthesize and look at the trends of these based upon the four (...)
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  • Relative Importance Measurement of the Moral Intensity Dimensions.John Tsalikis, Bruce Seaton & Philip Shepherd - 2008 - Journal of Business Ethics 80 (3):613-626.
    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.
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  • The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation.Rafik Z. Elias - 2006 - Journal of Business Ethics 68 (1):83 - 90.
    The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...)
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  • Investigating and Assessing the Quality of Employee Ethics Training Programs Among US-Based Global Organizations.James Weber - 2015 - Journal of Business Ethics 129 (1):27-42.
    Reoccurring instances of unethical employee behavior raises the question of the effectiveness of organization’s employee ethics training programs. This research seeks to examine employee ethics training programs among US-based global organizations by asking members of the Ethics and Compliance Officer Association to describe various elements of their organizations’ ethics training programs. This investigation and assessment reveal that there are some effective aspects of ethics training but five serious concerns are identified and discussed as potential contributions to the lack of ethics (...)
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  • Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions.Tara J. Shawver & William F. Miller - 2017 - Journal of Business Ethics 141 (3):587-603.
    The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...)
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  • The Impact of Moral Intensity and Desire for Control on Scaling Decisions in Social Entrepreneurship.Brett R. Smith, Geoffrey M. Kistruck & Benedetto Cannatelli - 2016 - Journal of Business Ethics 133 (4):677-689.
    While research has focused on why certain entrepreneurs elect to create innovative solutions to social problems, very little is known about why some social entrepreneurs choose to scale their solutions while others do not. Research on scaling has generally focused on organizational characteristics often overlooking factors at the individual level that may affect scaling decisions. Drawing on the multidimensional construct of moral intensity, we propose a theoretical model of ethical decision making to explain why a social entrepreneur’s perception of moral (...)
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  • The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation.Rafik Z. Elias - 2006 - Journal of Business Ethics 68 (1):83-90.
    The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...)
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