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This paper aims to provide a new methodological approach by applying Neo-Kohlbergian considerations in historical context to an analysis of the late speaker of Deutsche…
This paper aims to provide a new methodological approach by applying Neo-Kohlbergian considerations in historical context to an analysis of the late speaker of Deutsche Bank Dr Alfred Herrhausen’s moral reasoning process.
A wide range of methods is used, including analyzing Herrhausen interviews, biographies, speeches, statements and further written material, as well as interviews of his contemporaries conducted by this researcher to derive the most accurate posthumous depiction of Herrhausen’s moral reasoning.
The study reveals that Herrhausen was indeed a person of significant moral character when judged by his activist stance on several highly salient global issues.
The thought construct Kohlbergian scholars have been providing is deeply imbedded in a tradition of continental philosophy. While the underlying philosophy in Kohlberg’s cognitive moral development model provides much more than is often considered when used in the field of business ethics, discourse ethicists still consider Kohlberg’s ideas a cornerstone of their philosophical ventures.
Herrhausen has become an iconic figure in Germany, often used by politicians as an aspirational standard and corrective to the current management elites’ mishaps. Internationally, he played an important role as a global manager on the political stage by arguing for a Chapter 11 solution for highly indebted countries during the late 1980s.
Moral reasoning research in Western cultures is grounded primarily in Kohlbergian cognitive moral theory. Enumerable investigations about the psychological determinants…
Moral reasoning research in Western cultures is grounded primarily in Kohlbergian cognitive moral theory. Enumerable investigations about the psychological determinants and cultural dimensions of moral reasoning have provided significant insights about Western decision making and contributed to Western organizational behavioral theory. However, inquiry about these same constructs and how they may interact with moral reasoning in non-Western Southeast Asian trading partner countries has not provided comparable insights. The purpose of this paper is to remedy that by comparing predominant cultural dimensions to levels of moral reasoning in student and graduate populations in Thailand and the USA.
The Defining Issues Test (DIT) measurement of moral reasoning (Rest et al., 1999) and the Values Survey Module (VSM) 2013 (Hofstede and Minkov, 2013) were translated for the first time into Thai, pilot tested, and used to gather cultural and moral reasoning data in Thailand. The same English version instruments were used to gather comparable data among similarly matched US samples. Comparisons are presented in this paper, and differences in approaches to moral decision making are discussed.
Findings indicate that there are both significant psychological and cultural differences between the two nations that affect moral reasoning. Predominant status quo moral reasoning predominates in Thailand, while a polarity between self-interest moral reasoning and higher level abstract idealistic moral reasoning predominates in the USA. Potential cultural influences on these moral reasoning tendencies are discussed.
While findings can be generalized to the sample populations of Thai and US undergraduate students and graduate students who are in the workplace, the considerable time required to complete the two survey instruments precluded inclusion of higher level, veteran managers and public policy administrators in the study. Alternative survey methods need to be developed for investigating these subjects in order to make the combined findings more robust and widely generalizable.
Careful attention to cultural and linguistic variables provided for thorough and effective first-time translations of the DIT and the VSM 2013 from English into the Thai language. These two instruments are now available to other researchers who wish to investigate cultural dimensions and moral reasoning through other research designs. The Thai-version DIT can be obtained from the copyright holder, Center for the Study of Ethical Development (http://ethicaldevelopment.ua.edu/). The Thai-version of the VSM can be obtained through the Geert Hofstede website (www.geerthofstede.nl/).
These findings can help researchers in Western and non-Western countries to better understand the foundations upon which moral reasoning in the two countries is grounded, and can provide insights about how individuals in quite different cultures perceive ethical dilemmas in the workplace and public arena and attempt to solve them. The findings also serve as another entry point for business managers and public policy administrators to not only better understand organizational behavior as regards ethical decision making, but general decision making as well.
This is the first research study comparing cultural dimensions identified by Geert Hofstede and Michael Minkov as measured by the VSM 2013 to moral reasoning as measured by the DIT.
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.
Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results…
Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.
The purpose of this paper is to present a four component model of ethical behavior (PRIMES) that integrates literature in moral psychology, computing ethics, and virtue…
The purpose of this paper is to present a four component model of ethical behavior (PRIMES) that integrates literature in moral psychology, computing ethics, and virtue ethics as informed by research on moral exemplars in computing. This is part 1 of a two‐part contribution.
This psychologically based and philosophically informed model argues that moral action is: grounded in relatively stable PeRsonality characteristics (PR); guided by integration of morality into the self‐system; shaped by the context of the surrounding moral ecology; and facilitated by morally relevant skills and knowledge (S).
The model seeks to explain the daily successful (and unsuccessful) performance of moral action by computing professionals and to provide groundwork for a pedagogy that emphasizes ethically effective performance.
The model has significant implications for how ethical action might be taught to computer professionals and other design professionals. It also makes recommendations about what is needed to measure to construct a complete picture of sustained ethical action in a profession.
Most accepted models of ethical behavior are unidimensional, emphasizing either principled reasoning or a simplistic model of integrity/character. This model brings together a variety of disparate literatures in the light of its emphasis on sustained moral action in the profession. It thereby provides researchers and educators with a picture of what is needed to construct a complete understanding of moral action in the profession.
This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate…
This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.
Behavioral ethics research in the field of management is burgeoning. While many advancements have been made, applying an organizational neuroscience approach to this area…
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.
This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and…
This chapter examines the integration of leadership topics into an accounting ethics course. Literature review, course review, student feedback. Both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, to prepare students who are entering the profession. I have used the leadership topics and activities discussed in this chapter in a stand-alone ethics course in a graduate business program, but they could also be integrated into an undergraduate course. I provide details regarding course content and delivery, including a weekly schedule of accounting ethics and leadership readings, short cases, and leadership/ethics case research topics. Many of the leadership and ethics subjects in the course are expected to be addressed in the accounting workplace – exploring these topics helps better prepare students to confront future challenges. Although both practitioners and educators have called for broader education of accounting students in general, and student learning of leadership and interpersonal skills in particular, little progress has been made in this area. This chapter contributes to this area by highlighting the value of integrating leadership topics into an accounting ethics course.