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1 – 10 of over 8000
Article
Publication date: 1 April 2006

Samuel Y.S. Chan and Philomena Leung

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

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Managerial Auditing Journal, vol. 21 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 10 October 2006

Muriel J. Bebeau

This chapter reviews the evidence of the development of ethical decision-making competencies of medical professionals. Selected studies are reviewed that use a theoretical…

Abstract

This chapter reviews the evidence of the development of ethical decision-making competencies of medical professionals. Selected studies are reviewed that use a theoretical framework that has shown the most promise for providing evidence of character formation. The evidence suggests that entering professionals lack full capacity for functional processes that give rise to morality (sensitivity, reasoning, motivation and commitment, character and competence). Further, following professional education, considerable variations in these abilities persist. Whereas many perceive that role modeling is the most effective way to teach professionalism, there is no empirical evidence to support the role of modeling in professional development. The chapter concludes with suggestions for facilitating character development resistant to influence by negative role models or adverse moral milieu.

Details

Lost Virtue
Type: Book
ISBN: 978-1-84950-339-6

Book part
Publication date: 16 September 2013

Tara J. Shawver and Todd A. Shawver

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for…

Abstract

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future professional accountants, to evaluate four situations involving product safety, sharing software, expensing personal items as business expenses, and manipulating earnings. The results of this study confirm beliefs that Jones’ (1991) model of moral intensity affects ethical evaluations and moral judgments. Accounting students appear to use the overall harm and societal pressure components of moral intensity when evaluating ethical dilemmas and making moral judgments.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78190-845-7

Keywords

Abstract

Details

Slow Ethics and the Art of Care
Type: Book
ISBN: 978-1-83909-195-7

Book part
Publication date: 16 October 2015

Tara J. Shawver, Lynn H. Clements and John T. Sennetti

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral

Abstract

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

Details

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

Keywords

Book part
Publication date: 16 October 2020

Lori R. Fuller and Tara J. Shawver

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual…

Abstract

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the authors conducted an exploratory study to determine if one’s cognitive style (the method a person uses to perceive incoming information and how they make decisions) affects whistleblowing judgment and intent. Using multivariate regression, the authors find that cognitive style significantly affects moral sensitivity, whistleblowing judgment, and whistleblowing intent. This chapter makes several important contributions to the existing literature. This is the first study that explores whether cognitive style affects moral sensitivity, whistleblowing judgments, and whistleblowing intentions. Second, it demonstrates that the models which exclude individual differences may be incomplete.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83867-669-8

Keywords

Article
Publication date: 6 April 2022

Chew Har Loke, Suhaiza Ismail and A.H. Fatima

The purpose of this paper are twofold. Firstly, it explores the extent to which ethical work climate (EWC) is prevalent among public sector auditors at the National Audit…

Abstract

Purpose

The purpose of this paper are twofold. Firstly, it explores the extent to which ethical work climate (EWC) is prevalent among public sector auditors at the National Audit Department (NAD) of Malaysia. Secondly, it examines the relationship between EWC and the work-related ethical behaviour of public sector auditors in the NAD of Malaysia.

Design/methodology/approach

This study used a postal questionnaire survey, which was distributed to the public sector auditors in Malaysia. A total of 823 responses from public sector auditors in 213 audit teams was received, constituting a 66% and 78% response rate, respectively. To achieve the first research objective, the responses were analysed using descriptive statistical analysis, including mean values and mean value ranking. For the second objective, hierarchical linear modelling (HLM) statistical software was used for the cross-level data analysis.

Findings

The results reveal a moderate level of the overall EWC at the NAD. The overall EWC at the team level also has a positive significant influence on work-related ethical behaviour assessed at the individual level of auditors. In terms of the individual components of the EWC, multivariate regression analysis of HLM shows collective moral (CM) sensitivity and CM judgement have a significantly positive relationship with work-related ethical behaviour, whereas CM motivation has a negatively significant relationship with work-related ethical behaviour.

Practical implications

The empirical evidence on the level of EWC and its components implies that there is room for improvement in the ethical climate in the NAD. The finding is important for the NAD to design necessary measures to enhance the EWC, including tightening the auditors’ code of ethics and organizing ethics-related seminars, training and workshops for the auditors. The result on the positive influence of CM sensitivity and CM judgment of work-related ethical behaviour of public sector auditors is also crucial for the NAD to further inculcate moral sensitivity and moral judgment among the public sector auditors.

Originality/value

This study is among the initial research that uses Arnaud’s EWC model in assessing the influence of EWC on ethical behaviour, particularly in the context of public sector organization of a developing country, i.e. Malaysia.

Details

International Journal of Ethics and Systems, vol. 38 no. 4
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 29 April 2014

Lyse Langlois, Claire Lapointe, Pierre Valois and Astrid de Leeuw

This study had five objectives: explain the initial steps that led to the construction of the Ethical Leadership Questionnaire (ELQ); analyze the items and verify the ELQ…

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Abstract

Purpose

This study had five objectives: explain the initial steps that led to the construction of the Ethical Leadership Questionnaire (ELQ); analyze the items and verify the ELQ reliability using item response theory (IRT); examine its factorial structure with a confirmatory factor analysis (CFA) and an exploratory structural equation modeling (ESEM) approach; test the item bias of the ELQ; assess the relation between the ELQ dimensions and ethical sensitivity. The paper aims to discuss these issues.

Design/methodology/approach

Study 1 and Study 2 involved 200 and 668 respondents, respectively. Step 1 consisted in IRT; Step 2 in CFA and ESEM analysis; Step 3 in invariance of the ELQ items across gender, and Step 4 in structural equation modeling.

Findings

Results indicated the presence of the three types of ethic in the resolution of moral dilemmas, validating Starratt's model. The factor structure was gender invariant. Ethic of critique was significantly related to ethical sensitivity.

Research limitations/implications

More replications will be needed to fully support the ELQ's validity. Given that the instrument may be used in diverse cultural contexts, invariance across cultures would be warranted.

Practical implications

As educational organizations become aware of the crucial need for more ethical leaders, they will need to pay particular attention to the ethic of critique as it appears to play a significant role in the development of ethical sensitivity.

Social implications

Results presented in this paper answer a vital need for more ethical skills in educational leadership.

Originality/value

The ELQ provides a validated measure of Starratt's conceptual framework and highlights the key role played by ethical sensitivity and the ethic of critique.

Details

Journal of Educational Administration, vol. 52 no. 3
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 22 November 2019

Charles Lowery

Public interests and concerns often create dilemmas for school principals. As such moral dilemmas are the case for schools as places marked by social, economic, cultural and…

Abstract

Purpose

Public interests and concerns often create dilemmas for school principals. As such moral dilemmas are the case for schools as places marked by social, economic, cultural and political diversity. The purpose of this paper is to look at how Appalachian school leaders use moral literacy to make decisions when facing ethical issues?

Design/methodology/approach

The data for this study emerged from interviews conducted with ten principals. The principals interviewed represent a purposeful sample of practitioners within the Appalachian region of Southern Ohio, using group characteristic sampling.

Findings

Principals’ responses varied in their depth of familiarity and comfort with moral literacy. The abductive analysis yielded several thematic units, classified using both emergent patterns and a priori codes. The overarching themes that emerged from this analysis concerned what an ethical dilemma is, what it means to be a morally literate leader, moral dimensions of leadership, and the value integration of doing ethics and being ethical.

Research limitations/implications

This study relies strictly on the participants’ personal conceptualization of moral literacy and the ethical paradigms it presupposes. As a qualitative study, the findings are based primarily on the participants’ perception of and the researcher’s interpretation of the complexities and ambiguities in reading ethical dilemmas.

Practical implications

To effectively accomplish the moral work of the principalship requires that school leaders be morally literate, understanding the integrated nature of ethical paradigms.

Originality/value

The findings of this study continue to disclose the manner in which practicing principals define what an ethical dilemma is and moves us closer to understanding how practitioners frame moral literacy within their practice yet outside of exposure to clearly defined theoretical frameworks.

Details

Journal of Educational Administration, vol. 58 no. 1
Type: Research Article
ISSN: 0957-8234

Keywords

Book part
Publication date: 15 July 2009

Maureen L. Ambrose and Marshall Schminke

Organizational justice research traditionally focuses on individuals’ reactions to how they are treated by others. However, little attention has been given to why individuals…

Abstract

Organizational justice research traditionally focuses on individuals’ reactions to how they are treated by others. However, little attention has been given to why individuals choose to behave fairly or unfairly in the first place. Our chapter draws on the literature in ethical decision making (Rest, 1986) to identify five distinct factors that influence an individual's decision to treat others fairly. Using this model as a foundation, and drawing on extant research in justice, we explore five different types of roadblocks to fair behavior. We explore the implications of these roadblocks for organizations concerned with creating and maintaining a fair workplace. Finally, we discuss future research suggested by the five factors and some dilemmas, issues, and caveats relevant to the proposed model.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-84855-056-8

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