Our research extends the current understanding of cognitive moral reasoning research by considering the often‐overlooked element of context, specifically the issue presented in the ethical dilemma, and the issue of gender agreement between the subject and the dilemma actor. We rely on gender identity and cognitive moral reasoning theories to provide the theoretical underpinnings of our exploration to deepen our understanding of the contextual forces affecting cognitive moral reasoning. Our results generally confirm earlier research findings and provide valuable information regarding (...) our understanding of the impact of the dilemma context and the gender agreement or disagreement between the subject and the actor in an ethical dilemma, with significance found for four of our five hypotheses, with half of the significant results in the direction predicted. Implications for future academic research and business practice are discussed. (shrink)

The introduction and validation of a new instrument, The Moral Reasoning Inventory, designed to measure an individuals' moral reasoning (MR) in response to two moral dilemmas within a business setting is the subject of this article. The instrument consists of two moral dilemma scenarios with eight MR statements. Two measurement scales were used for analyzing patterns of individual responses: the strength of belief in the reasons and the importance of those reasons for resolving the dilemma. Managers enrolled in a part-time (...) MBA program were administered the new instrument. Data analysis clearly supported the effectiveness of the instrument to differentiate patterns of consistency in MR within decision groups. (shrink)

The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of “moral intensity” (Jones, Academy of Management Review 16 (2),366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process (AHP) (Saaty, The Analytic Hierarchy Process , 1980) and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of (...) ethics. Following a review of the literature, we discuss the development of the model. We then illustrate how the model can be used to rank-order three well-known ethical reasoning cases in terms of the magnitude of consequences. The work concludes with implications for theory, practice, and future research. Specifically we discuss how this work extends the previous work by Collins ( Journal of Business Ethics 8 , 1, 1989) regarding the nature of harm variable. We also discuss the contribution this work makes in the development of ethical scenarios used to test hypotheses in the field of business ethics. Finally, we discuss how the model can be used for after-action review, contribute to organizational learning, train employees in ethical reasoning, and aid in the design and development of decision support systems that support ethical reasoning. (shrink)

The purpose of this work is to elaborate an empirically grounded mathematical model of the magnitude of consequences component of "moral intensity", 366, 1991) that can be used to evaluate different ethical situations. The model is built using the analytical hierarchy process and empirical data from the legal profession. One contribution of our work is that it illustrates how AHP can be applied in the field of ethics. Following a review of the literature, we discuss the development of the model. (...) We then illustrate how the model can be used to rank-order three well-known ethical reasoning cases in terms of the magnitude of consequences. The work concludes with implications for theory, practice, and future research. Specifically we discuss how this work extends the previous work by Collins regarding the nature harm variable. We also discuss the contribution this work makes in the development of ethical scenarios used to test hypotheses in the field of business ethics. Finally, we discuss how the model can be used for after-action review, contribute to organizational learning, train employees in ethical reasoning, and aid in the design and development of decision support systems that support ethical reasoning. (shrink)

This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...) in terms of the identified dimensions. Our study reviews that managers tend to possess deontological views that are more ethical than that found in other occupations. The gap between managers and professionals in perceiving unethical behavior is narrower compared to that between the former and individuals in other occupations. The acceptability of unethical behavior tends to decline with income. Besides, there are indications that people working in non-profit organizations tend to have higher ethical standards. Based on our results, recommendations are made to improve the ethical culture of organizations. (shrink)

This study provides a comparison of the ethical perceptions of managers and non-managers, including professionals, teachers, sales persons and clerks, as well as technical and plant workers. Data of working individuals were collected in Hong Kong in the form of questionnaires which contain vignettes of questionable ethical issues. Factor analysis was used to identify the major ethical dimensions which were then used as the basis of comparison. Regression analyses were used to study the effect of various variables on ethical perceptions (...) in terms of the identified dimensions. Our study reviews that managers tend to possess deontological views that are more ethical than that found in other occupations. The gap between managers and professionals in perceiving unethical behavior is narrower compared to that between the former and individuals in other occupations. The acceptability of unethical behavior tends to decline with income. Besides, there are indications that people working in non-profit organizations tend to have higher ethical standards. Based on our results, recommendations are made to improve the ethical culture of organizations. (shrink)

Given the comprehensive influence of mindfulness on human thought and behavior, and the importance of moral reasoning in business decisions, we examine the role of mindfulness as an antecedent to moral reasoning through two studies. In Study 1, we propose and test a theoretically derived model that links mindfulness and moral reasoning, mediated by compassion and egocentric bias using a survey design. In Study 2, we examine whether mindfulness training enhances moral reasoning using an experimental design with graduate students of (...) business management. The findings of Study 1 substantiate the positive association of mindfulness with moral reasoning. We found that this relationship is fully mediated by compassion and egocentric bias. The results of Study 2 suggest that mindfulness meditation training has a positive impact on individuals' states of mindfulness, compassion, and moral reasoning, and decreases egocentric bias. We relate the findings of the study with contemporary neurological research and discuss the theoretical, pedagogical, and managerial implications. (shrink)

The paper demonstrates its ‘CSR at a tipping point’ thesis by juxtaposing views of corporate social responsibility (CSR) as essential for business and societal sustainability against those that see CSR as unaffordable or irrelevant in the current economic climate. Drawing from Kohlberg's seminal theory of moral development, CSR is conceptualised as the development of organisation moral reasoning, and the proposition is illustrated by demonstrating inter-disciplinary similarities in levels of ethical concern within different approaches to the practice of marketing, human resource (...) management (HRM) and performance management. Levels of concern for CSR are related to environmental and firm-specific drivers and constraints that influence the CSR dynamic. Environmental influences on organisational CSR stances emanate from a range of stakeholder constituencies, while the importance accorded to CSR is also influenced by firm-specific factors such as the organisation's stage of development, strategy and leadership. The paper's identification of inter-disciplinary similarities in the varying levels of concern for CSR and its delineation of CSR drivers and constraints contribute to CSR theory, and these frameworks also represent analytical tools that managers can use to assess or to change an organisation's CSR stance. The multi-level perspective on CSR adopted by the paper links an organisation's overall or ‘macro’ CSR stance to the ‘meso’ levels of CSR represented by practice within its specialist functions. It proposes that the ‘CSR at a tipping point’ proposition is assessed by utilising the conceptual model in the paper within a case-study research design to determine whether specific organisations – identified as ‘CSR-positive’ ones by their relatively high level of concern for stakeholder welfare – are changing the importance they accord to CSR as a result of the new business context, and the extent to which practice in their marketing, HRM and performance management functions are shapers or consequences of this. (shrink)

This study investigates the possible effects of self-concept, self-monitoring, and moral development level on dimensions of consumers' ethical attitudes. "Actively benefiting from illegal activities," "actively benefiting from deceptive practices," and "no harm/no foul 1—2" are defined by factor analysis as four dimensions of Turkish consumers' ethical attitudes. Logistic regression analysis is applied to data collected from 516 Turkish households. Results indicate that self-monitoring and moral development level predicted consumer ethics in relation to "actively benefiting from questionable practices" and "no harm/no (...) foul" dimensions. Actual selfconcept is also a predictor variable in relation to "no harm/no foul" dimension. Age and gender make significant differences in consumers' ethical attribute dimensions. (shrink)

This study investigates the possible effects of self-concept, self-monitoring, and moral development level on dimensions of consumers' ethical attitudes. "Actively benefiting from illegal activities," "actively benefiting from deceptive practices," and "no harm/no foul 1—2" are defined by factor analysis as four dimensions of Turkish consumers' ethical attitudes. Logistic regression analysis is applied to data collected from 516 Turkish households. Results indicate that self-monitoring and moral development level predicted consumer ethics in relation to "actively benefiting from questionable practices" and "no harm/no (...) foul" dimensions. Actual selfconcept is also a predictor variable in relation to "no harm/no foul" dimension. Age and gender make significant differences in consumers' ethical attribute dimensions. (shrink)

The performance appraisal process is increasingly seen as a key link between employee behaviour and an organization’s strategic objectives. Unfortunately, performance reviews often fail to change how people work, and dissatisfaction with the appraisal process has been associated with general job dissatisfaction, lower organizational commitment, and increased intentions to quit. Recent research has identified a number of factors related to reactions to performance appraisals in general and appraisal satisfaction in particular. Beyond the appraisal outcome itself, researchers have found that appraisal (...) reactions are affected by perceptions of fairness and the relationship between the supervisor and the employee. To explain the relationships among these factors, the present article proposes a moral cognition perspective. We suggest that employees judge a performance appraisal from the perspective of its moral justifiability, and that appraisal reactions will be determined, at least in part, by the perceived moral justifiability of the process. The proposal was supported by results from a survey of government employees using measures of performance ratings, leader–member exchange, perceived utility, and organizational justice. (shrink)

Lawrence Kohlberg's Approach to Moral Education presents what the late Lawrence Kohlberg regarded as the definitive statement of his educational theory. Addressing the sociology and social psychology of schooling, the authors propose that school culture become the center of moral education and research. They discuss how schools can develop as just and cohesive communities by involving students in democracy, and they focus on the moral decisions teachers and students face as they democratically resolve problems. As the authors put it: "...we (...) propose an educational renewal of our democratic society.... We have attempted to establish schools that do more than just teach about democratic citizenship, that are themselves democratic societies.". (shrink)