A key issue in the business ethics field is the design of effective measures for assessing the ethical culture of organizations. The Corporate Ethical Virtues Model (CEV), developed by Kaptein in 2008, is an instrument for measuring ethical culture, and has been applied, adapted and validated in different contexts. In 2013, DeBode, Armenakis, Field and Walker developed the CEV–S, a shortened version of the original scale. Both the CEV and CEV–S assess eight dimensions based on corporate ethical virtues: clarity, congruency (...) of supervisors, congruency of senior management, feasibility, supportability, transparency, discussability and sanctionability. The objective of this study is to present a Spanish version of the CEV–S and its validation process. The scale was applied to two samples of 114 and 193 Colombian employees from two companies operating in the services sector. The confirmatory factor analyses revealed a good fit for the eight-factor structure of the Spanish CEV–S and the statistical tests applied showed good levels of reliability and validity for this scale. The adequate psychometric properties shown by the Spanish CEV–S may support its use in future research to measure organizational ethical culture in Spanish-speaking settings. (shrink)

While a large amount of work has been done to understand public good and to construct conceptual models explaining the antecedents of collective action, current literature is flawed in that most of them only examine the lower-level public good and attribute people's participation in collective action to external variables. It pays little to the developmental nature of collective action. Utilizing Ken Wilber's theory of integral psychology, this paper proposes a holistic definition of public good, emphasizing its different levels of development. (...) The paper also introduces an integral model of collective action that explains the antecedents of collective action in terms of not only the external individual behavior and social factors but also the internal aspects of individuals, organization, and society. (shrink)

The relationship between ethical ideology and job stress appears to be complex. This study is based on a model presented by Forsyth (Journal of Personality and Social Psychology 39:175, 1980), showing two dimensions (idealism and relativism) that play an important role in ethical evaluation and behavior. Based on a survey of 561 employees of hotel industry in India, ethical ideologies were found to be negatively associated with job stress. The data were analyzed using Pearson correlations and multiple regressions. The result (...) showed that relativism is negatively correlated with job stress. Further, it has been established that idealism and relativism interacted in such a way that there is a negative relationship between idealism and job stress when relativism is low and positive relationship when relativism is high. The findings imply that ethical ideology adversely influences the job stress in the organization. (shrink)

The ethical parameters of business research, especially that undertaken by doctoral candidates, are an under researched area. This exploratory research analyses research ethics in the business and management contexts as espoused in perceived low risk ethics applications from business doctoral candidates in light of the principles of Australian research ethics guidelines. Applications are also analysed in terms of power relationships, methods of access and informed consent, pressure to complete research expeditiously, conflict of interest and cross-cultural understandings. Findings suggest that research (...) design, personal relationships with participants and nuanced understandings of the contextual dimensions of risk may be of concern in the proposed research. However, a reflexive process also questions the cultural and other assumptions of both researchers and ethics administrators underlying these concerns. (shrink)

Individuals sit on the board of directors and set organizational goals, individuals make the product, push new marketing campaigns, make tough decisions, create new products, and so on. What is the role of social responsibility (SR) in their thinking? Do individuals need to behave responsibly to live in a social environment? Could this be grounded in their cognition? Furthermore, is there room for SR in our cognitive processes? And then, how can this analysis help studies on socially responsible business? The (...) article presents how the distributed cognition approach provides a viable explanation for SR in human thinking. The exploitation of external – both social and nonsocial – resources shapes cognitive processes such that the idea of the “isolated brain” is definitely abandoned. Our social cognition uses responsibility as a support mechanism that sustains or discharges distributive processes. The article uses the notion of docility to keep cognition and social behavior together. The conclusion is that SR is (1) a mechanism that allows individuals to maintain cognitive advantages and (2) it emerges when the same social channel is exploited for extended periods of time. (shrink)

Three ethics program components, a code of ethics, ethics training initiatives and ethics-oriented performance appraisal content, were examined for their relationship to ethical intent using a sample of 525 employees from the Spanish financial services industry. As expected, all three components contributed to the prediction of ethical intent. Importantly, clusters of employees who reported experiencing distinct combinations of the program components were identified and compared for their level of ethical intent. Employees who perceived all three components to be strongly implemented (...) reported significantly higher levels of ethical intent relative to those who viewed the components as either all weakly implemented or not present. Combinations including training initiatives plus one other element had a similar impact to the fully implemented approach. Contrary to expectations, ethics-oriented performance appraisal content did not relate more strongly to ethical intent than codes of ethics. (shrink)

Popular press headlines frequently reveal unethical or illegal activity in business and sports. Given these parallel ethical lapses in business and sport, our study examines potential relationships between student sport involvement (active and passive) and ethical judgments regarding issues in sport and business. Our results, based on a sample of 202 undergraduates in an upper-division management class, indicate a significant negative relationship between high passive sport involvement and ethical judgments about sport issues as well as a consistent significant positive relationship (...) between female gender and ethical judgments about sport and business issues. (shrink)

The purpose of our article is to describe the initial development process of the subordinate influence ethics (SIE) measure, an instrument that was crossculturally conceived, designed, and validity tested to measure upward influence ethics strategies of professional subordinates across different societies, as well as within a single society. Development of the SIE began by defining the SIE constructs through theoretical review and empirical (nominal group technique) assessments in Germany, France, Hong Kong, and the U. S. In the present measurement development (...) phase, the SIE has been found to consist of three distinct dimensions: pro-organizational behaviors, self-serving behaviors, and maliciously intended behaviors. The construct validity of the SIE was examined across 4113 subjects from 30 countries. A reduced model of the SIE was developed empirically to represent the "best model" for the three-factor scale. (shrink)

Managers seeking to respect local norms when operating in cross-cultural settings may encounter ethical dilemmas when faced with values that potentially conflict with their own. The question of whose ethics or values should be applied or whether a set of universal eth- ical norms should be developed often confronts managers in their international business dealings. This article explores the findings from a qualitative research study that examines critical ethical dilemmas confronting Australian managers in their international business operations and their responses (...) to those dilemmas. For Australians managers in this study, bribery emerged as the major ethical dilemma confronting them in their international operations. (shrink)

Managers seeking to respect local norms when operating in cross-cultural settings may encounter ethical dilemmas when faced with values that potentially conflict with their own. The question of whose ethics or values should be applied or whether a set of universal ethical norms should be developed often confronts managers in their international business dealings. This article explores the findings from a qualitative research study that examines critical ethical dilemmas confronting Australian managers in their international business operations and their responses to (...) those dilemmas. For Australians managers in this study, bribery emerged as the major ethical dilemma confronting them in their international operations. (shrink)

Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation of a person’s (...) long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications for business managers and academics, are also discussed. (shrink)

Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within (...) business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training. (shrink)

This study examines the varying roles of power, status, and national culture in unethical decision-making. Most research on unethical behavior in organizations is grounded in Western societies; empirical comparative studies of the antecedents of unethical behavior across nations are rare. The authors conduct this comparative study using scenario studies with four conditions in both China and Canada. The results demonstrate that power is positively related to unethical decision-making in both countries. Status has a positive effect on unethical decision-making and facilitates (...) the unethical decisions of Canadian participants who have high power but not Chinese participants who have high power. To explicate participants’ unethical decision-making rationales, the authors ask participants to justify their unethical decisions; the results reveal that Chinese participants are more likely to cite position differences, whereas Canadian participants are more likely to cite work effort and personal abilities. These findings expand theoretical research on the relationship between social hierarchy and unethical decision-making and provide practical insights on unethical behavior in organizations. (shrink)

In recent years, the adverse implications of organizational identification (OID) have received significant attention in the field of organizational behavior research, particularly as it is considered a critical factor in unethical pro-organizational behavior (UPB). Nevertheless, the findings of previous studies are inconsistent. To explain these discrepancies, we performed a meta-analysis of 54 independent studies from January 2010 to April 2023, comprising a total of 14,836 samples, to investigate the impact of OID on UPB and the moderating effects of cultural context. (...) The results of our study demonstrated that individualism, power distance, masculinity, uncertainty avoidance, and indulgence play moderating roles in the OID – UPB relationship. This study makes noteworthy theoretical and practical contributions and lays the foundation for future research. (shrink)

This article explores the ethics of migrant marketers in Guangzhou. Data were collected from 357 migrant marketers who lived in Guangzhou. A model of Ethical Action has been developed to test the antecedents and outcomes of the ethical decision-making process. It measured moral intention using four ethical scenarios. The results show that the egoistic schema had a positive effect on their intention to act unethically, while the legislative schema exerted a negative effect. The results confirm that moral intention was a (...) strong predictor of an individual's subsequent actual behavior, and it fully mediated the influence of the legislative schema on actual behavior. This study adds to ethics literature by incorporating the construct of social identity and found a moderating effect between the legislative schema and moral intention. The relationships were stronger for individuals who were lower rather than higher in social identity. Analysis of these results lead to a discussion of the implications for marketing ethics in China. (shrink)

The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the (...) link between perceived unethicality and trust, the age group and level of education of the consumer did not exhibit such an effect. With regard to consumer cultural characteristics, both high uncertainty avoidance and low individualism were found to increase the negative impact of business unethicality on trust, as opposed to power distance and masculinity that did not have any moderating effect on this relationship. Implications for managers are extracted from the study findings, as well as directions for future research. (shrink)

This paper examines ethics in organizations in relation to the subjectivity of managers. Drawing on the work of Michel Foucault we seek to theorize ethics in terms of the meaning of being a manager who is an active ethical subject. Such a manager is so in relation to the organizational structures and norms that govern the conduct of ethics. Our approach locates ethics in the relation between individual morality and organizationally prescribed principles assumed to guide personal action. In this way (...) we see ethics as a practice that is powerfully intertwined in an individual’s freedom to make choices about what to do and who to be, and the organizational context in which those choices are situated, framed and governed. (shrink)

This paper examines ethics in organizations in relation to the subjectivity of managers. Drawing on the work of Michel Foucault we seek to theorize ethics in terms of the meaning of being a manager who is an active ethical subject. Such a manager is so in relation to the organizational structures and norms that govern the conduct of ethics. Our approach locates ethics in the relation between individual morality and organizationally prescribed principles assumed to guide personal action. In this way (...) we see ethics as a practice that is powerfully intertwined in an individual’s freedom to make choices about what to do and who to be, and the organizational context in which those choices are situated, framed and governed. (shrink)

This study was conducted to determine how culture influences the ethical perception of managers. Most studies conducted so far have only stated similarities and differences in ethical perception between cultural or ethnic groups and little attention has been paid towards understanding how cultural values influence the ethnic groups' ethical perception. Moreover, most empirical research in this area has focused on moral judgement, moral decision making and action, with limited empirical work in the area of ethical perception. A total of 22 (...) interviews were conducted and the questionnaire survey yielded 272 managerial responses. Three implications were obtained based on the findings of the study. The first implication is that differences in ethical perception can exist when one culture attributes moral significance to something that another culture does not. The results of the study also suggest that similarities in ethical perception can occur when a situation is viewed as an accepted and institutionalised part of doing business. Finally, the findings of the study also show that the influence of culture on ethical perception varied according to the different types of scenarios. (shrink)

In this article, we focus on the cross-cultural aspects of the implementation of an American company's code of ethics into its Swedish subsidiary. We identify the cross-cultural stories that the receivers in the subsidiary use when trying to explain the parent's code and conceptualize these stories as part of an emerging narrative of national belonging and differences. The receivers resisted the code by amplifying the importance of national identity. Rather than stimulating a discussion on ethics that might have strengthened the (...) ties between the parent and the subsidiary, the outcome of the code implementation had the opposite effect. The article concludes by stressing the process of implementing codes across cultures rather than code content. (shrink)

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

The dynamic organisational processes in businesses dilute the boundaries between the individual, organisational, and societal drivers of corporate philanthropy. This creates a complex framework in which charitable project selection occurs. Using the example of European tour operators, this study investigates the mechanisms through which companies invest in charitable projects in overseas destinations. Inextricably linked to this is the increasing contestation by local communities as to how they are able to engage effectively with tourism in order to realise the benefits tourism (...) development can bring. This research furthers such debates by exploring the processes through which tour operators facilitate community development through charitable giving. Findings show, with no formal frameworks in existence, project selection depends upon emergent strategies that connect the professional with the personal, with trust being positioned as a central driver of these informal processes. Discretionary responsibilities are reworked through business leaders’ commitment to responsible business practises and the ethical subjectivity guiding these processes. (shrink)

Is there a relationship between the psychological construct of hierarchic managerial role motivation and the moral construct of role-related ethical orientation? In this study we examine this question using responses from a sample of 147 business students in Hong Kong. Managerial role motivation or motivation to manage is defined as an internal force that leads select individuals to pursue, enjoy, and succeed in management positions in relatively large hierarchical organizations. As hypothesized, respondents with higher levels of managerial role motivation demonstrated (...) greater managerial role-related ethical orientation as compared with their less managerially motivated counterparts. Similarly, respondents with higher levels of respect for authority figures, competitive games, competitive situations, assertive role, imposing wishes, and a liking for routine administrative functions possessed greater ethical orientations. The research significance, limitations and future field applications are discussed. (shrink)

Despite the fact that business people and business students often cast doubt on the relevance of universal moral principles in business, the rejection of relativism is a precondition for business ethics to get off the ground. This paper proposes an educational strategy to overcome the philosophical confusions about relativism in which business people and students are often trapped. First, the paper provides some conceptual distinctions and clarifications related to moral relativism, particularism, and virtue ethics. More particularly, it revisits arguments demonstrating (...) that virtues in business are not in contradiction with the relevance of universal principles, despite the fact that virtue ethics is often identified with particular relationships and contexts. It goes on to show how students and managers, but also researchers, often mix up radically different conceptions of moral relativism. It is also argued that this confusion is in part created by the cross-cultural management literature in which the methodological stance of the value-freedom of the social sciences is, in a perplexingly mistaken way, transformed into a rejection of all normative discussion and a plea for relativism. The remainder of the paper presents some tools that may be helpful in steering people toward less simplistic views about moral relativism and virtue ethics. It further argues that it is equally important to spell out that moral universalism can be understood in a humble way, without implying either arrogant ethnocentrism or omniscience, as part of an ongoing debate that progresses gradually. (shrink)

In a field dominated by research on moral prescription and moral prediction, there is poor understanding of the place of moral perceptions in organizations alongside philosophical ethics and causal models of ethical outcomes. As leadership failures continue to plague organizational health and firms recognize the wide-ranging impact of subjective bias, scholars and practitioners need a renewed frame of reference from which to reconceptualize their current understanding of ethics as perceived in individuals. Based on an assessment and selection perspective from the (...) field of human resource management, an alternative to conventional deductive-prescriptive approaches is proposed based on a pluralistic concept referred to as moral goodness. An inductive-descriptive theory-building framework is constructed based on three interrelated streams of inquiry to yield insight concerning both formal and informal instances of assessment. Recommendations are proposed for the application of the framework to future research and practice. (shrink)

This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...) such as having multiple versions of the examination and scrambling the questions on these versions would deter cheating. In addition, given the increased level of cheating and students' increased perception of the social acceptability of cheating in college, the data provided by our international sample also suggest that some relatively simple precautions by instructors could dramatically reduce the level of cheating on in-class examinations. (shrink)

Researchers who argue that moral judgment is based on emotions (`emotion-backers') and those who believe that it is based on reasoning and deliberation (`reasoning-backers') have both struggled to account for the notorious moral deviance of incarcerated psychopaths. Emotion-backers, such as Jonathan Haidt, focus on psychopaths' lack of a affect,or defciencies in particular emotions, such as sympathy. Reasoning-backers, such as Lawrence Kohlberg, focus instead on psychopaths' de cient reasoning. Both accounts offer separate descriptions of what goes wrong in the disorder, but (...) neither can fully explain psychopathic moral deviance. The moral account that I built, bridges these accounts in an attempt to better and more fully describe the empirical data available on psychopathic moral judgment. I argue that their judgment is best explained with a dual-process account of moral judgment that incorporates a large system of moral emotions as well as integrates multiple bases of morality, such as concerns of fairness, harm, and purity. It is only by focusing on both the reasoning and emotional de cits in psychopaths that we can begin to understand psychopaths' use of utilitarian reasoning, general population psychopaths, and psychopaths' di erential presence in the prison popu- lation. All of these issues are best described using a dual-process account of moral judgment that incorporates a larger system of moral emotions than other accounts of morality as well as a pluralistic conception of moral foundations. I used psychopaths because their moral deviance can teach us about morality more broadly. By understanding the cognitive processes implicated in the moral judgment of psychopaths, I better explain how moral judgment works in the general population more broadly. My account of moral judgment has both theoretical and practical applications. Theoretically, it o ers a new dual-process paradigm for describing moral behaviour which bridges reasoning-based and emotion-based accounts. This description can explain both the moral deviance of psychopaths as well as, more broadly, moral judgment in non-psychopaths. Additionally, my theory challenges accounts of moral emotion that narrowly focus on speci c emotions, such as guilt or empathy. It in- stead integrates all emotions, including disgust, fear, and sympathy, and links speci c emotions to moral judgments. Practically, my paradigm of moral judgment encourages the development of new moral judgment measurements such as new self-report questionnaires of moral reasoning. According to my research, in order for these tools to accurately measure morality, they need to account for both emotion-based and reasoning-based judgments. (shrink)