The Corporate Ethical Virtues Scale: Factorial Invariance Across Organizational Samples

Journal of Business Ethics 124 (1):161-171 (2014)
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Abstract

This study investigated the factorial validity of the 58-item Corporate Ethical Virtues scale :923–947, 2008). The major aim was to test the invariance of the factor structure across different organizational samples. The CEV scale was designed to measure eight corporate virtues: clarity, congruency of supervisors, congruency of senior management, feasibility, supportability, transparency, discussability, and sanctionability. The data consisted of four organizational samples that are operated in the private and public sector. The results of confirmatory factor analyses supported the hypothesized eight-factor structure, as well as its alternative second-order factor structure, where high correlations between the first-order factors were explained by a general CEV factor. These factor structures remained the same across samples, lending strong support for the group invariance assumption of the scale. Thus, the 58-item CEV scale was found to be a valid tool for measuring the aspect of ethical organizational culture in different organizations, and its use can be recommended for future research.

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