Journal of Business Ethics 110 (3):355-376 (2012)

Abstract
This study examines the relationship between cognitive moral development (CMD), productivity features of information technology (IT) and unethical behavior or misconduct. Using an experimental design that randomly assigns subjects to one of four unique technology conditions, we assess the relationship between a subjects' predominant level of CMD and ethical misconduct on IT-oriented work tasks. Our results show that both higher levels of CMD and increased levels of IT productivity features at one's disposal have a significant role to play in explaining observed behavior in our sample. We find that CMD as measured by the Defining Issues Test's P-score is negatively related to task misconduct. Conversely, IT productivity features such as copy-and-paste are positively related to task misconduct. In addition, the CMD—misconduct relationship is significantly diminished by the introduction of IT productivity features. Lastly, a series of hazard analyses are conducted to explore the boundaries of our principal findings. These results demonstrate the significant role of technology in enabling negative behavior and the relative inability of subjects' use of principled moral reasoning to overcome it. Implications of these findings for academics and business managers are offered, as well as recommendations for mitigating misconduct in both academic and workplace environments
Keywords Cognitive moral development  Defining issues test  Ethical decision-making  Information technology  Rule violations
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DOI 10.1007/s10551-011-1196-z
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The Measurement of Moral Judgment.Anne Colby - 1987 - Cambridge University Press.
Construal-Level Theory of Psychological Distance.Yaacov Trope & Nira Liberman - 2010 - Psychological Review 117 (2):440-463.

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