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Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical breaches continue to permeate corporate life, suggesting that there is something missing from how we conceptualize and institutionalize organizational ethics. The current effort seeks to fill this void in two ways. First, we introduce an extended ethical framework premised on sensemaking in organizations. Within this framework, we suggest that multiple individual, organizational, and societal factors may differentially influence the ethical sensemaking process. Second, we contend that human resource management plays a central role in sustaining workplace ethics and explore the strategies through which human resource personnel can work to foster an ethical culture and spearhead ethics initiatives. Future research directions applicable to scholars in both the ethics and human resources domains are provided.

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.

Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.

The purpose of this research is to provide an overview of the fundamental elements of moral literacy. Moral literacy involves three basic components: ethics sensitivity; ethical reasoning skills; and moral imagination. It is the contention of the author that though math and reading literacy is highly valued by the American educational system, moral literacy is extremely undervalued and under‐developed.

In this study the author uses her vast knowledge of moral literacy to break the subject matter into specific and defined sub‐categories. She then explains each sub‐category explicitly using real‐life examples to assist the reader in understanding the gravity and meaning behind each separate facet of moral literacy.

Moral literacy is a skill that must be crafted and honed by students, and with the aid of teachers who are well‐versed in moral subject matter. It is a complex and multifaceted skill set that is interconnected and must therefore be learned completely in order to be used properly. Teaching students about moral literacy is truly necessary if schools wish to produce productive and responsible citizens.

The study furthers our understanding of moral literacy and how it can play an absolutely vital role in our educational system. The paper not only explains what moral literacy is on a theoretical level, but it puts that theory into specific examples so that the reader can more clearly understand the benefits of acting in a morally literate fashion.

Regarding managers' sensemaking of ethical content, this paper aims to help understand how managers come to believe what is important for business ethics and to improve understanding about their ethical work orientations.

The method used was a qualitative approach that analyzed 23 in‐depth interviews conducted with managers in various settings.

Three categories of ethical sense‐making orientations were identified: the proactive managers; the institutional managers; the technical managers. The study follows a discussion of the significance of these categories in terms of ethics in management, focusing on the extent to which the individual or the organization appears to drive ethical dilemmas.

Five main limitations are discussed. It was not the aim of the study to provide an explanatory model for the process of ethical sensemaking and managers' work orientations. The sample of managers used in the study is only indicative of managers' ethical work orientations.

Managers have different ethical work orientations that relate to their personal identities. These categories may provide a framework for future research on additional types of professionals, organizations and cultural settings. For example, the institutional ethical managers are easier for organizations to control since they seem to rely on company rules.

The paper is valuable for management scholars and practitioners in the field of management. Since not much has been written about the sensemaking of managers and business ethics, the paper examines how some managers were more proactive than others in identifying ethical content in unexpected situations.

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

Analyzes how consumers make decisions involving ethical issues. In particular, investigates the extent to which consumers rely on ethical norms (deontology) versus the perceived consequences of behaviors (teleology) in forming their ethical judgments and in determining behavioral intentions in situations involving ethical issues. The results based upon three studies, including a national sample of adult consumers, reveal that consumers tend to rely primarily on ethical norms and less on perceived consequences in forming ethical judgments. Results also indicate that consumers, to a large degree, rely primarily on ethical norms in determining their behavioral intentions in situations involving ethical issues. Finally, a number of personal characteristics were tested as moderating variables, but results were generally inconclusive, despite some evidence that education and religiosity may be moderators.

The purpose of this paper is to address issues of gender, age, and ethical sensitivity and to address the interplay of gender and age and levels of ethical sensitivity within the Lebanese context.

A structured survey was designed and administered to a sample of Lebanese respondents to test the extent of ethical sensitivity of the respondents. This study used a range of situations and scenarios to identify the levels of both sensitivity to business ethics and awareness of unethical business.

Significant differences were found in ethical sensitivity in only four out of 18 situations where in all cases females were more sensitive than males to issues of ethical nature. When comparing younger to older employees, significant differences were found in six out of the 18 situations. Age of the respondents seemed to better explain some ethical differences among respondents in some situations.

The specific context (workers) in which this study was conducted may limit the generalizability of the results. In addition, such studies measure perceptions of business ethics or intentions to act in an ethical or unethical way. This does not necessarily describe the actual behavior that people will be involved in.

The findings suggest that males and females ethical orientations tend to get closer to each other as they mature in age. This could be due to workplace socialization. Accordingly, managers are invited to see the impact of workplace culture on ethical beliefs and behaviors.

This study contributes in understanding variations in ethical sensitivities across gender and age. There are only few research studies addressing business ethics and gender differences in the Middle East. This study adds to what is known about the effect of these variables on ethical orientations across different contexts.

The purpose of this paper is to explore ethical issues associated with using the shadowing method.

Ethical issues that arose during a 12-week shadowing study that examined the work activities and practices of Canadian healthcare CEOs are discussed.

Dividing the ethics process into two phases – those addressed by ethics committees (procedural ethics) and those that revealed themselves in the field (ethics in practice) – issues and relating to sampling, informed consent, researcher roles, objectivity, participant discomforts, the impact of research on participants, confidentiality, and anonymity are investigated. This paper illustrates that while useful, procedural ethics committees are unable to establish ethical practice in and of themselves. In response, it suggests that the concept of reflexivity be applied to ethics to help researchers consider the implications of using the shadowing method, and develop a contingency for possible challenges, before they enter the field.

This paper provides researchers considering using the shadowing method with critical insights into some of the ethical issues associated with the method. A number of questions are posed and a number of suggestions offered as to how ethical practice can be attained in the field. Given practice-based similarities between shadowing and other qualitative methodologies such as participant observation and ethnography, many of the lessons derived from this case study are also pertinent to researchers using other techniques to examine organizational and management phenomenon.

Building on the formal and critical discussion about the shadowing method ignited by McDonald (2005), this paper identifies and discusses ethical issues associated with the shadowing method that have not been examined in either ethics or research methods literature.

Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four‐component model.

A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.

Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P‐score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.

Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.

If individuals exhibit less ethical behavior in the workplace than in their personal decisions, this may constitute evidence of role morality behavior. Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (Applbaum, 1999. Ethics for adversaries: The morality of roles in public and professional life (p. 3). Princeton, NJ: Princeton University Press.) To investigate this issue, 55 practicing accountants completed and returned the experimental survey. Results show that in many situations, business decisions were less ethical than personal decisions, consistent with the theory of role morality. The implications and limitations of this study as they relate to practicing accountants are discussed.