Search results

1 – 10 of over 1000
Book part
Publication date: 25 August 2022

Andrew T. Dill, Anis Triki and Stu “Wes” Westin

We investigate the relationship among the Dark Triad personality traits, ethical fading, and unethical behavior. Our findings suggest that Machiavellianism and psychopathy have a…

Abstract

We investigate the relationship among the Dark Triad personality traits, ethical fading, and unethical behavior. Our findings suggest that Machiavellianism and psychopathy have a significant relationship with ethical fading such that individuals with high Machiavellianism are more likely to exhibit ethical fading, and individuals with high psychopathy are less likely to exhibit ethical fading. We do not find a significant association between narcissism and ethical fading. In the supplemental analyses, we investigate whether ethical fading leads to more unethical behavior (i.e., fraudulent reporting) and if it mediates the effect of Machiavellianism and psychopathy on unethical behavior. Our findings suggest that, while all the dark traits have a direct effect on unethical behavior, only Machiavellianism has an indirect effect that flows through ethical fading.

Book part
Publication date: 19 June 2012

Jean-François Manzoni

Purpose – This chapter reviews the challenges faced by top management teams as they strive to create corporate cultures that combine a high performance with a strong sense of…

Abstract

Purpose – This chapter reviews the challenges faced by top management teams as they strive to create corporate cultures that combine a high performance with a strong sense of integrity.

Methodology/approach – The chapter integrates diverse theories from organizational research and cognitive psychology, as well as published accounts of ethical breakdowns, to shed new light on the barriers to corporate integrity.

Findings – The chapter distinguishes between two major types of ethical breakdowns.

Conscious transgressions, where the individuals know what they should or should not do, but choose nonetheless to follow the unethical path, a decision that they then need to rationalize and which often places them on a slippery slope.

Unconscious transgressions, where the individuals do not even realize that they are making an inappropriate decision, as they fall prey to ethical fading or to other cognitive biases.

Practical implications – The chapter proposes that top management plays a key role in establishing a climate where employees can speak up, emphasizing the importance of all stakeholders, and investing in training to increase awareness of the cognitive biases that support transgressions.

Social implications – The chapter recommends that management educators must alert students more forcefully to the personal and organizational repercussions of “minor” ethical transgressions; increase student awareness of key cognitive concepts, including ethical fading and other mental biases; and highlight the possible dysfunctions of intuitive remedies, like incentives or rules and regulations.

Originality/value of chapter – The chapter provides a clearer analysis of the causes of ethical breakdowns, allowing for more effective prevention.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Open Access
Article
Publication date: 24 May 2023

Bakhtiar Sadeghi, Deborah Richards, Paul Formosa, Mitchell McEwan, Muhammad Hassan Ali Bajwa, Michael Hitchens and Malcolm Ryan

Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity…

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Abstract

Purpose

Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.

Design/methodology/approach

The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.

Findings

The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.

Originality/value

Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.

Details

Organizational Cybersecurity Journal: Practice, Process and People, vol. 3 no. 2
Type: Research Article
ISSN: 2635-0270

Keywords

Article
Publication date: 7 November 2016

Anil K. Narayan

The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended…

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Abstract

Purpose

The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended and unethical effects.

Design/methodology/approach

The paper draws on the ethical concepts of bounded ethicality, ethical blind spots and ethical fading to help illuminate the dark side of performance measurement in public sector organisations.

Findings

An understanding of the psychological tendencies that create unethical behaviours will assist compliance with ethics and morality and is a way forward towards minimising the unintended consequences of performance measurement in the public sector.

Practical implications

The findings will assist public sector managers by providing a greater understanding of why so many unethical acts occur and how to overcome ethical failures in the design and use of performance measurement systems.

Originality/value

The study adds value by contributing to performance measurement literature on the need to recognise the limitations of the human mind and innate psychological processes that make people systematically and unknowingly engage in unethical behaviour. The ethical concepts proposed in this paper go beyond the best practice notions of performance measurement and extend the toolkit of performance measurement techniques in the public sector.

Details

Pacific Accounting Review, vol. 28 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 26 March 2021

Abraham Stefanidis, Moshe Banai, Ursula Schinzel and Ahmet Erkuş

The purpose of this study is to refine theory of negotiation by empirically investigating the extent to which national-, societal- and individual-level cultures relate to…

Abstract

Purpose

The purpose of this study is to refine theory of negotiation by empirically investigating the extent to which national-, societal- and individual-level cultures relate to negotiators' tendency to endorse questionable negotiation tactics.

Design/methodology/approach

To assess the hypothesized relationships between culture and ethically questionable negotiation tactics at three cultural levels of analysis, the authors collected data from Turks who reside in Turkey and in Germany and from Greeks who reside in Greece and in Cyprus. Respondents' national-level cultural values were inferred from their nationality, respondents' societal-level cultural values were inferred from their country of residency, and respondents' individual-level cultural values were inferred from their discrete and unique individuality.

Findings

At the national level, the authors found that Turks in Turkey and Germany scored significantly higher than Greeks in Greece and Cyprus on the endorsement of pretending negotiation tactics. At the societal level, the authors found that Turkish negotiators in Germany displayed higher levels of lying negotiation tactics and lower levels of pretending negotiation tactics than Turkish negotiators in Turkey. Greek negotiators in Greece endorsed deceiving and lying tactics more than Greek negotiators in Cyprus. At the individual level, the authors found that negotiators who score high on vertical individualism and collectivism endorse questionable negotiation tactics significantly more than negotiators who score high on horizontal individualism and collectivism.

Originality/value

The authors empirically demonstrate how national-, societal- and individual-level cultures differentially influence negotiators' tendency to endorse questionable negotiation tactics. The study's trilevel analysis allows for integrating the societal-level theories of negotiators' acculturation and cultural adjustment to a host culture, highlighting the importance of bicultural identity.

Details

Cross Cultural & Strategic Management, vol. 28 no. 3
Type: Research Article
ISSN: 2059-5794

Keywords

Content available
Book part
Publication date: 25 August 2022

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

Book part
Publication date: 15 December 2015

Sean T. Hannah and David A. Waldman

Behavioral ethics research in the field of management is burgeoning. While many advancements have been made, applying an organizational neuroscience approach to this area of…

Abstract

Behavioral ethics research in the field of management is burgeoning. While many advancements have been made, applying an organizational neuroscience approach to this area of research has the possibility of creating significant new theoretical, empirical, and practical contributions. We overview the major areas of behavioral ethics research concerning moral cognition and conation, and then we concentrate on existing neuroscience applications to moral cognition (moral awareness, moral judgment/reasoning, effects of moral emotions on moral reasoning, and ethical ideology). We also demonstrate the usefulness of neuroscience applications to organizational behavioral ethics research by summarizing a recent study on the neuroscience of ethical leadership. We close by recommending future research that applies neuroscience to topics such as moral development, group ethical judgments and group moral approbation, and moral conation (e.g., moral courage and moral identity). Our overall purpose is to encourage future neuroscience research on organizational behavioral ethics to supplement and/or complement existing psychological approaches.

Details

Organizational Neuroscience
Type: Book
ISBN: 978-1-78560-430-0

Keywords

Book part
Publication date: 11 July 2006

Danielle E. Warren

Ethics initiatives are commonly used by organizations to influence members’ behavior with the expressed goal of aligning the behavior exhibited in the organization with the…

Abstract

Ethics initiatives are commonly used by organizations to influence members’ behavior with the expressed goal of aligning the behavior exhibited in the organization with the organization's stated rules and values (Laufer & Robertson, 1997; Schwartz, 2002; Tenbrunsel, Smith-Crowe, & Umphress, 2003; Trevino, Weaver, Gibson, & Toffler, 1999; Weaver, Trevino, & Cochran, 1999a, 1999b, 1999c). It is hoped that by emphasizing the organization's values and rules, organization members will be more thoughtful about their work behavior and consider these values and rules when making decisions at work.

Details

Ethics in Groups
Type: Book
ISBN: 978-1-84950-405-8

Book part
Publication date: 16 October 2015

David J. Burns, James A. Tackett and Fran Wolf

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing…

Abstract

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

Keywords

Article
Publication date: 14 November 2022

Damian J. Bridge

This paper builds on the findings of Bridge (2021) and attempts to understand the major ethical, equity, and leadership issues that may arise when governments plan massive…

Abstract

Purpose

This paper builds on the findings of Bridge (2021) and attempts to understand the major ethical, equity, and leadership issues that may arise when governments plan massive infrastructure and amelioration programs such as the United States’ Green New Deal (GND). The methodology developed here could be applied to the plans being created in other developed countries such as Canada and Korea.

Design/methodology/approach

A qualitative approach was used to analyse the ethical issues associated with the Green New Deal via semi-structured interviews with 34 published authors of academic articles dealing with the ethics of climate change. Two industry experts were also consulted for reference.

Findings

This paper identifies three key themes arising from the proposed implementation of the Green New Deal. Firstly, the GND has the potential to present equity, justice, and ethical issues that must be considered as part of any intended adoption. Secondly, the GND will present opportunities for economic and climate success, but some groups may suffer due to its implementation. Thirdly, those that have the capacity, wealth, leadership, and ability should lead climate change initiatives. This may require market solutions in the short-term to reach 2050 net zero targets.

Originality/value

This paper is the first qualitative study undertaken on the Green New Deal, contributing to the development of the scant literature on this topic and also informing the practical implementation of wholesale infrastructure plans.

Details

Journal of Accounting Literature, vol. 45 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

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