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This study will examine the school principals’ ethical decision-making processes and to explore gender-related differences.

This study employed a mixed-method research design, combining qualitative and quantitative approaches. Data were collected through semi-structured in-depth interviews with a sample of 10 male and 10 female principals, who were presented with ethical dilemma scenarios. The qualitative component utilized a phenomenological analysis, while additional quantitative analyses were performed on the same dataset to explore gender-related differences.

Our analysis of principals' ethical evaluations identified three key areas where gender-related differences were evident: decision-making approaches, leadership styles, and philosophy/value orientations. The analysis revealed that women more frequently employed personal approaches, while men favored institutional approaches in their ethical evaluations. Secondly, men tended to adopt a democratic style, while women leaned towards an autocratic style. Finally, men exhibited a relativist orientation, while women displayed an idealist orientation in their ethical decision-making processes.

Gender-based analysis of school principals’ ethical decision-making process has remained an under-researched area. This study contributes to the understanding of gender-related differences in principals’ ethical decision-making processes.

Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. To the best of the authors’ knowledge, no research has been committed to investigating the effects of one’s cultural perspectives and moral virtue. Building on a theoretical foundation recently laid out in the literature (i.e. the culture-influenced value-specific model), this study aims to investigate the relationship between components of national culture (i.e. power distance, individualism, uncertainty avoidance and masculinity) and the moral virtue of integrity.

This paper uses a quantitative analysis methodology conducted among 160 US-based workers to test a direct effect model of the relationship between national culture and integrity. The hypothesized relationships are examined using linear regression. Additional analysis includes reliability and representativeness analyses.

Direct effects support the hypotheses that a worker’s cultural perspectives affect integrity. Specifically, this study found that a worker’s cultural aspects of power distance, individualism and masculinity are negatively and significantly related to an individual’s level of integrity. Additionally, an individual’s level of uncertainty avoidance is positively related to integrity.

This study contributes to the literature and practice by demonstrating how the culture in which one resides has an impact on the level of integrity one holds and potentially exhibits in the workplace. These findings are significant in that they are among the first to consider culture and moral virtue in an ethical decision-making model. Furthermore, these findings open an additional pathway for research concerning ethical behavior in the workplace.

This study aims to investigate the effects of attribution of responsibility (AOR) for layoffs on the components of ethical decision-making. Internal, external and no-fault AOR were examined using the model of moral intensity to determine if placement of blame for the layoff influences ethical awareness, judgment and intent.

Surveys were collected from 397 students. The survey provided a scenario about a layoff situation involving an African-American woman and a Caucasian woman. Respondents then answered questions about moral intensity, moral judgment and moral intent concerning the layoff and identified the reasons they believed the layoff occurred. We tested our hypotheses using multiple regression analysis.

Subjects were more likely to make a moral judgment about the situation when layoffs were blamed on the company’s actions (external AOR) and less likely to make a moral judgment when the layoff decision was blamed on employee performance (internal AOR) or on economic factors beyond anyone’s control (no-fault AOR). Results also indicate that layoffs blamed on employee performance negatively moderate the relationship between moral judgment and moral intent.

Previous studies of layoff ethics have not examined the influence of AOR for layoffs using the model of moral intensity. Thus, this paper extends the current understanding of these concepts in ethical decision-making.

This is a step-by-step guide for teaching Ethics and Ethical Leadership utilizing the Harvard Everest Leadership and Teams Simulation, V.3. The suggested approach is focused on facilitating a discussion and coaching students to recognize and solve problems by applying moral theory explicitly and deliberately. Applying this approach can also help them develop a habit of analyzing one’s own and others' behavior using ethical lenses and principles of authentic leadership. It offers practical debrief steps and specific discussion questions that can be used as a standalone resource or alongside the Harvard teaching note accompanying the simulation.

This innovative approach enables teaching and coaching students on the ethical aspects of their leadership and decision-making based on this hands-on experience with the Harvard Everest Leadership and Teams Simulation. This approach enriches the original HBR teaching suggestions by enabling students to recognize moral dilemmas, confront typical rationalizations and practice ethical actions and decision-making in real time.

In-class discussion and student reflection assignments provide evidence of the method's effectiveness in translating values into impactful insights and enhanced likelihood of ethical behaviors in real-life scenarios. Students’ end-of-class feedback and course evaluations often cite the benefits of using the Everest simulation as a backdrop for raising self-awareness and practicing ethical decision-making.

The approach discussed in the paper can serve as a flexible framework for analyzing and debriefing the HBR Everest simulation and other simulations, “survival scenario” exercises and activities designed to teach and facilitate practicing ethical leadership, authentic leadership and ethical decision making. It is adaptable and can be effectively applied across various disciplines centered around ethical leadership, teamwork, communication and decision-making in higher education and business.

Harvard Everest Leadership and Teams Simulation is among the most popular ones in business education and is used by teachers worldwide (Roberto & Edmondson, 2017). While a comprehensive teaching note on communication and group dynamics is available through Harvard Business Publishing, it still needs to address the ethical issues students face during the simulation. This paper provides a roadmap for instructors who want to improve the student experience with ethical decision-making and ethical leadership.

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

In 2001, Ellis and Griffith used a multidimensional ethics scale including three subdimensions of moral equality, relativism and contractualism to examine the ethicality of IT scenarios. In the 20 plus years to follow, there has been an exponential growth in uses and users of technology. Therefore, the purpose of this study is to ascertain if the multi-item ethics measure remains valid in spite of the technological advances and progression of communication made possible through technology.

The survey consisted of technology-related ethical situations, an ethical judgment scale, an engagement scale and demographical questions. The sample size was 366, consisting of mainly white, upperclassman, American-native males having proficient experience with computers and spending an average of 20 h or less a week on a computer.

The findings reveal that both moral equity and relativism have a positive relationship with engagement across all tested scenarios, while contractualism has a positive relationship in four scenarios. Furthermore, a significant difference between the means of gender exists in four of the six scenarios. These findings indicate that indeed college students can not only recognize, but also make an ethical decision to not engage in unethical behavior and reconfirm that using a multidimensional ethics scale is warranted.

This study is not without limitations. First, the data is cross-sectional and causal inferences are not warranted. Second, the sample consisted of students and may not be generalizable to employees. Therefore, future research may sample employees in a technology organization to provide greater insight into ethical judgment and engagement in such scenarios. Another limitation of this study is that the scenarios were generated from students discussing their concerns regarding various ethical judgment situations they anticipate encountering in the near future with technology. Although this method of developing scenarios addresses current concerns of students, some of the scenarios do not directly apply to the workplace and may appear to be limited in their applicability. Therefore, future studies should consider developing scenarios that reflect more practical situations that occur in the workplace in general and through work-life blending.

One of the implications of these findings is that universities and business schools who embed ethics courses in the curriculum need to incorporate moral reasoning in ethics courses, as moral reasoning is an essential component of ethical decision-making and is shown to have a positive relationship with engagement in this study. By providing students with instruction on moral reasoning, universities can equip them with the skills to make ethical decisions that align with the values of their future employers and ameliorate their engagement levels. Continuing professional education in these ethical issues areas helps bridge college edification with practical career application, and ensures that as technologies and situations change, future business professionals are equipped to navigate changing environments and ethical scenarios.

With a brighter spotlight shining on employee ethical behavior both in and out of the workplace (Parker et al., 2019), the ability to make moral choices is vital. This study’s findings indicate that an increased focus on ethics education in universities is effective in helping future business professionals recognize and avoid ethical lapses. Therefore, it may be worthwhile for organizations to invest in ethics training programs to promote ethical decision-making skills among employees. By doing so, organizations may create a culture that values ethical behavior and provides employees with the tools and knowledge necessary to make informed and ethical decisions.

This study highlights the importance of ethics education and training programs and underscores the need for organizations to foster a culture of ethical behavior. Additionally, the study’s findings regarding gender differences call for greater efforts to promote diversity and inclusion in the workplace, particularly in leadership positions.

The purpose of this study is to develop the “ethical student scale” to understand the underlying factors that lead to the decisions of cheating and plagiarism and where business students are developmentally from a moral perspective and to help academic institutions assess how best to develop ethical education throughout the curriculum. This three-dimensional nine-item scale based on Kohlberg’s moral development model is proposed to serve as a valuable tool for educators who are struggling with identifying the best approach to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce.

Four survey design studies were conducted to determine what factors had previously been identified to both negatively and positively impact the propensity of a university student to engage in cheating and/or plagiarizing (Study 1, N = 179), to preliminarily validate the three dimension nine item scale that emerged from Study 1 (Study 2, N = 87); to test the construct validity of the three-dimensional nine-item scale (Study 3, N = 235); and to test the nine-item scale for convergent, divergent and predictive validity (Study 4, N = 201). The four surveys were administered to undergraduate students at two universities in the Northeast in the USA.

To shed light on the underlying factors that lead to the decisions of cheating and plagiarism, the authors propose three factors that are engaged when students make these types of ethical decisions: rules and enforcement as an external control, personal morality as an internal control and social influences as a social control (Kohlberg, 1976). Through four studies, this paper presents a three-dimensional nine-item scale based on Kohlberg’s moral development model to determine the factors that influence the propensity of a university student to engage in cheating and/or plagiarizing. The proposed scale showed strong reliability across the three dimensions.

The limitations of the scale are that this research was restricted to an academic setting. The relationship between the academic environment, the resulting behaviors of students and the subsequent behavior of these students as managers also needs investigation to determine if business ethics education does have an impact on increasing ethical decision-making.

The ethical student scale attempts to measure the development stage of students in a university setting and has the potential utility to help higher education institutions better understand the moral development of their students and what drives their decisions to engage in an ethical manner. Being a short yet reliable tool, ethical student scale may help business schools develop programs beyond a single business ethics course to instill ethical decision-making in students.

One of the goals as business educators is to produce ethical managers. The ethical student scale can help us develop a more integrated approach to business ethics education. As the students become managers and leaders in organizations, the social implications for more ethical decision-makers and organizations are widespread and vital to the community and the economy.

Ethical student scale is an attempt to quantify what types of controls (external, social, or personal) help develop ethical students and ethical managers. Based on Kohlberg’s moral development model, this three-dimensional nine-item scale which shows strong reliability will serve as a valuable tool for educators who are struggling with identifying the best approach to the issue of unethical decisions and behaviors as they try to create strategies to help their students make ethical choices both within and outside of the walls of their educational institutions and once they join the workforce.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.