Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students

2009 ◽  
Vol 18 (1) ◽  
pp. 75-97 ◽  
Author(s):  
Breda Sweeney ◽  
Fiona Costello
2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hidayatul Khusnah

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention    


2020 ◽  
pp. 1434-1450
Author(s):  
Ebtihaj A. Al-A'ali ◽  
Abdul Redha Al-Sarraf

Ethical consumerism is the outcome of an ethical decision-making process. This research examines situational factors exemplified in context-related issues affecting decision-making as perceived by business students at the University of Bahrain. Reward systems, authority, bureaucracy, work role, organizational culture and national and cultural context are investigated. Qualitative research employing open-ended questions in questionnaire form is used. Two hundred and forty students participated in this research. Five questions were asked in the research. Themes involved are illustrations of reward systems, bureaucracy, organizational culture, national and cultural context and work roles. This research suggests that work roles require to be thoroughly investigated in future research. The research also shows that students are unaware of ethical consumerism. This explains reasons for not translating views of students to behavior as a reflection of ethical consumerism.


2010 ◽  
Vol 41 (4) ◽  
pp. 887-931 ◽  
Author(s):  
Saonee Sarker ◽  
Suprateek Sarker ◽  
Sutirtha Chatterjee ◽  
Joseph S. Valacich

Author(s):  
Özgür Önen ◽  
Burcu Tibet

How many times do people encounter an ethical dilemma within a day? Many of them, probably, say more than one. Frequently encountering ethically questionable situations which have heavy costs to both business and educational organizations is very common. It is crucial to understand how teachers, for example, make decisions when they are faced with ethically questionable situations, such as intimate relationship offers or dishonest grading desires. Indeed, every individual involved with schools—not only teachers, but principals, students, and even parents—are faced with ethically questionable situations, forcing them to choose between right and wrong, possibly benefiting themselves or the ones they are close to and/or harming innocent others. So, increasing knowledge on how individuals make judgments and act when they are confronted a dilemma is important. Which factors affects ethical decisions? Do people simply choose the options granting their positions or beneficial for them in some way? A review of theoretical models of ethical decision-making revealed that existing models need to be modified in order to cover some ignored aspects. Additionally, there seems to be a need to add new constructs to the moral intensity factor: ease of the act and magnitude of the gain are possible issue contingents to be considered. Furthermore, empirical findings, in general, present contradictory results on proposed factors affecting ethical decision-making. However, some factors, such as moral intensity and reward–sanction systems, were found to consistently affect decisions on ethically questionable issues. There are, nonetheless, many finer points to be understood regarding what exactly is happening when people face dilemmas. This suggests new studies need to be conducted.


2019 ◽  
Vol 16 ◽  
pp. 217-230
Author(s):  
Bachman Fulmer ◽  
Sarah Fulmer ◽  
Zeynep Can Ozer ◽  

This case study focuses on how divergent cultural norms can impact ethical decisionmaking between a superior and subordinate in a high-pressure workplace. In order to ensure that today’s business students (and tomorrow’s business leaders) adhere to the highest standards of ethical conduct in an international and multicultural environment, it is imperative they recognize and respond appropriately to different cultural views of ethics. In the accompanying case, Jane, a Chinese national living and working in the United States, encounters multiple ethical dilemmas during her employment at TrustUS. Readers are introduced to important cultural factors that differ between Eastern and Western societies (such as Power Distance and Collectivism) and are asked to apply these concepts to gain insight into how cultural background might influence the ethical decision making of a professional in a managerial accounting context.


2017 ◽  
Vol 155 (1) ◽  
pp. 275-287 ◽  
Author(s):  
Rosina Mladenovic ◽  
Nonna Martinov-Bennie ◽  
Amani Bell

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