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According to Johnson (2001) and Rest (1979) a leader who has developed a high level of moral reasoning will tend to make decisions that are better from an ethical/moral perspective than a leader who has achieved a lower level of moral reasoning. The mission statement at this university states that graduates will be prepared through training in critical and creative thinking as well as moral reasoning to analyze problems, propose solutions, and make responsible decisions. This paper reports the results the of a four- year longitudinal study using the Defining Issues Test (DIT2) to evaluate the change in the level of moral reasoning demonstrated by undergraduate participants in the study.

This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective justice, virtue ethics versus ethics of trust, from the perspectives of intrinsic versus instrumental good, moral worth versus moral obligation, and moral conscience versus moral justification. Ethical and moral reasoning will power executives to identify, explore, and resolve corporate moral dilemma, especially in the wake of emerging gray market areas where good and evil, right or wrong, just or unjust, and truth and falsehood cannot be easily distinguished. We focus on developing corporate skills of awareness of ethical values and moral imperatives in current otherwise highly commoditized and turbulent human, market, and corporate situations. The challenges of morality are multifaceted and diverse. Professionals usually have self-discipline and self-regulation abilities, ego strength, and social skills. Morality in the professions is not concerned with the issues of rudimentary socialization; rather, the issues involve deciding between conflicting values, where each value represents something good in itself. There are problems in both knowing what is right, good, true, and just on the one hand, and on the other hand, in doing what is right and avoiding wrong, doing good and avoiding evil, and being fair and just while avoiding being unfair and unjust. Several contemporary cases will illustrate the challenging dimensions of ethical and moral reasoning, moral judgment and moral justification embedded in executive decision processes, and corporate growth and profitability ventures.

The changing landscape that leaders face demands an evolution of leadership development that not only builds skills but also grows a leader’s capacity to effectively respond to and manage an ambiguous, uncertain and changing future. Based on adult development theory, we explore the nuanced difference of leadership development through two distinct, but equally useful lenses: horizontal and vertical leadership development. We examined the state of leadership development practice across fifteen large organizations and present differences in how six common leadership development practices including assessments, individual development plans, expert knowledge sharing, mentorship, coaching, and experiential opportunities were used in a more traditional skill-building way, and how principles of vertical development were incorporated. We conclude with specific practical approaches to modify traditional practices to meet emerging needs.

The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory.

The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework.

The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969).

The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

Issues around informal, non-formal and formal learning, intended and unintended learning and competencies and capabilities have been considered in work-based learning (WBL). However, demarcated modes of learning, or what can be called strategies or pedagogies of learning, associated with experience of work environments have yet to be examined. One mode of learning which has been highlighted in relation to work is reflective practice, and its centrality to learning at work has been established. But reflective practice as a core skill, and its relation to other approaches to learning and research in WBL, remains uncovered. The purpose of the present study therefore is to identify different modes of learning as they appear in the literature and to present a proto-theoretical “learning by …” model for WBL and research founded on learning by reflection.

Proto-theoretical modelling and qualitative descriptions of each mode of learning.

Work environments, and the higher degree WBL programmes which support them, should provide learning via every available mode of learning, thereby allowing students to find their own best orientation to learning and encourage it by any means.

The proto-theoretical model and 12 modes of learning applied to WBL are unique to this study. WBL provides participants of work with multiple opportunities and approaches to learn and similarly provides multiple modes through which learning can occur on the basis of knowledge and skills in reflective practice.

The purpose of this paper is to study how budgetary constraints can have ethical implications on patient treatment options.

By applying a qualitative methodological approach (interviews) and participant observation, this paper studies the behaviour of surgeons in scenarios of financial restriction.

The empirical findings show that despite the conflict between the economy and the leges artis, surgeons maintain the ethical and deontological principles of their profession with fair rules of orientation.

The importance of this study can be realised by its continuity. One of the authors is already implicated on a wider research to investigate the influence of the economic scarcity of resources on general surgeons’ ethical behaviours.

This paper is a contribution to understanding the rules that restrain the activities of surgeons. Politicians sometimes do not have a full understanding of the pressures that the medical profession faces in their day-to-day activities. Currently, with the addition of problems relate to COVID-19, politicians and populations seem to better understand the importance of the Serviço Nacional de Saúde (SNS), This paper hopes that this understanding will be not only a conjectural moment.

In conjunction with the economic recession that began in the first decade of this century, health institutions have long faced budgetary constraints that condition their material and human resources and correspondingly shape the scope of health professional activities. Until now, it has not been studied the impact of economic crises on the ethical behaviour of Portuguese surgeons. Therefore, this research is a first step and a useful contribution to understanding the rules that can restrain (or not) the ethical conduct of these health professionals.