This research examined ethical responses of public relations preprofessionals to dilemmas they may face later in their careers. Subjects were required to respond to a request for information ordered suppressed by their employer. Results support earlier findings that students expect personal moral?ethical values to override organizational concerns. Implications of the findings are discussed.

This paper reports an empirical study on moral reasoning. It seeks to answer two questions: in the moral framing of tourism matters, what does this reasoning consist of? How are these elements mobilized by actors to reach moral pronouncement(s)? Through the means of group interviews, abduction and retroduction, this study finds that moral muteness (i.e. silence to socially unacceptable conduct) seems to be the moral pronouncement that the participants are likely to conduct in a condition whereby the social and cultural (...) systems being perceived insufficient to protect individuals who pursue a righteous action. The analysis reveals that (1) moral template, reflexivity, self-efficacy and emotions are constitutive elements of moral agency; (2) these agential properties permit the emergence of four moral reasoning processes, which explain moral muteness. (shrink)

The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to (...) assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)