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The purpose of this paper is to identify what ethical framework(s) small business managers use in making decisions, and whether they differ from those drawn on by the wider community?

A scale for managerial ethical decision‐making has been used, targeting small business people and academics and students in Australia. This scale was piloted in a geographical test community in Queensland Australia. Targeted respondents were asked to fill in the self‐assessment survey (MEP). A quantitative evaluation of the results was carried out by measuring variance between eight ethical variables by ANOVA (analysis of variance).

This study found statistically significant differences in the ethical decision‐making profile of business and non‐business decision makers. Contrary to expectations, small business people do not hold economical return as the most important factor in making managerial decisions to the exclusion of other more ethical criteria. There are, however, significant differences between small business people and academics and students in relation to which ethical principles are the most important when making a decision.

A new scale has been developed and validated to profile the ethical style of managers. From this tools can be further developed for self‐assessment or by organizations wanting to profile the ethical styles of their managers.

Cognitive moral development, often referred to as moral reasoning, stems from the field of cognitive developmental psychology and moral psychology. Early work done by Jean Piaget studying the cognitive abilities of children to make moral judgments as they grow and mature created the foundation for the later work of Lawrence Kohlberg and James Rest in studying the moral reasoning abilities of adults. Thus, moral reasoning refers to the cognitive process of how a person reasons about ethical situations. This chapter will present the evolution of the use and validity of cognitive moral development/moral reasoning in determining how individuals resolve ethical or moral dilemmas. Further, more recent models and potential measurement of moral reasoning and ethical decision-making including our intuition and emotions will be discussed and suggestions regarding directions for developing methods to measure such cognitive and emotional (or intuitive) means by which individuals make difficult moral choices will be discussed.

While the problem of unethical leadership is undoubtedly a global one, the urgency of generating ethical leadership to advance the development of Africa has never been more evident than it is today. The challenge for higher education in developing ethical leaders is of core importance, as it is responsible for providing the main recruiting ground of business leaders. The current paper reports findings of a qualitative study of postgraduate students’ ethical development at the end of courses in business ethics aimed to enhance moral reasoning and ethical decision-making. The paper aims to ascertain whether stand-alone ethics courses are more effective than integrated ones in achieving academic ethical competency.

The study adopts an idiographic approach which aims at eliciting individual student subjective perceptions of the effects of the direct and indirect courses of ethical instruction on their moral reasoning and ethical practice. The research design broadly follows Mill’s (2017) method of difference.

Findings indicate perceived differences in the relative effectiveness of stand-alone and embedded ethics courses among students but also show that most students hold positive overall evaluations of the effectiveness of the both types of ethics instruction.

Limitations to the study include that it is cross-sectional, involves a small sample of postgraduate students and is restricted to two management courses at one institution of higher learning. Furthermore, while Mill (2017) provides a useful research design in this context, it is not able to indicate causality, as there are other possible unidentified “third variables” that may be the actual cause of student differences between embedded and stand-alone ethics courses. The study is not able to show the durability and transfer of ethical competencies into students’ later working lives.

The study provides a useful practical educational contribution to the extant knowledge in the field in that it suggests that ethical courses aimed at giving students a moral reasoning “toolkit” for ethical decision-making are more effective when delivered in the stand-alone format, whereas practical decision-making skills are best honed by embedded business ethics courses.

The problem of corruption in business and politics in South Africa is widely documented and has been regarded as responsible for creating a serious developmental drag on the alleviation of poverty and quality of lives of the majority of people in the country. The moral/ethical competency and behavior of future business leaders is partly the responsibility of institutions of higher learning. The study aims to find the most effective means of imparting moral awareness in postgraduate students who are likely to take up business leadership positions in their future careers.

The study provides useful contribution to the extant knowledge in the field in the African context in that it suggests that ethical courses aimed at giving students a moral reasoning “toolkit” for ethical decision-making are more effective when delivered in the stand-alone format, whereas practical decision-making skills are best honed by embedded business ethics courses.

Using survey results compiled from an extensive study into the ethical decision making of school principals this article analyses the nature and consistency of principals' ethical decision‐making processes. Based on the findings, the article argues that even though principals on the whole have well‐meaning intentions, by and large, they do not display consistent conceptual knowledge of major ethical theories; they exhibit certain contradictions in their ethical reasoning and they suffer regular conflicts with their own personal and professional values. The article concludes by offering some suggestions for future professional development strategies that may serve to better educate principals on the concepts and processes required for consistent, confident and well‐reasoned ethical decision making.

The purpose of this study is to identify how ethical stances can be used to develop a frame set in the design of a web-based decision support system (DSS) for ethical decision-making and to test both the efficacy of these frames and the potential of such a tool for individuals and groups in both leadership development situations and organisational practice. Unethical behaviour by executives is a frequently cited reason for erosion of trust with other stakeholders.

Utilising action research, by choosing ethics frames such as heuristics, a web-based ethics DSS designed to enable users to explore ethical issues from multiple perspectives was constructed and this was beta-tested with a major UK bank and a global oil company.

In orchestrating constant revisions of the ethics frames in the tool, learning from each research cycle was identified, a new form of action research, a design action research, which emphasises the importance of collaboration in the design of such decision-making tools, was offered and the tool for management development and other applications was successfully beta-tested.

It was demonstrated to management developers how web-based systems might be designed by non-information technology professionals; the framing literature was added by demonstrating the value of engaging in dialogue about ethical issues of concern to managers and their organisations and thus improving decision-making; and additions were made to the literature on ethics and Information systems (IS) and contribution toward action research in the fields of IS and ethics was done.

Researchers have proposed a variety of models to depict, explain, and understand ethical decision-making processes. Rest (1986) proposed a four-stage, individually oriented model, in which a person who makes a moral decision must (1) recognize the moral issue, (2) make a moral judgment, (3) establish moral intent, and (4) make moral decisions. Similarly, Ferrell, Gresham, and Fraedrich (1989) developed a five-stage model that included awareness, cognitions, evaluations, determination, and actions. Finally, Trevino (1986) proposed a slightly different model that begins with the recognition of an ethical dilemma and proceeds to a cognition stage in which individuals make moral judgments that further affect their ethical or unethical decisions (see Jones, 1991, for a review).

In the context of cultural diversity and democratization in Nepal, ethical decision making with the central focus on the paradigms of care, justice, and critique is perceived as highly imperative in the life of school principals. However, the way each principal decides to remain ethical differs in practice as his or her own individual and school constructs vary from the other. The difference is much visible in the decision-making process of men and women principals. Considering this, a case study of men and women principals was carried out and the result showed that sociocultural constructs of the principals is primarily responsible to create the differences between them in terms of their ethical decision-making process. Sociocultural context of principals is not in the favor of the women’s decisive role, and thus women principals in their workplace make decisions after having several rounds of consultations. This serves to make their decision constructive as compared to the men principals who hardly consult in the decision-making process.

This paper aims to seek to develop and validate the scale for organizational decision-making behaviour related to ethical issues, which addresses the issue of framing the dependent variable in a dichotomous way in organizational ethical decision-making (EDM) models and complementing the inter-variable circular causality model within the purview of Islamic banking with Quranic orientations.

This study adopted both exploratory and confirmatory approaches. A total of 362 responses were collected from banking practitioners in the United Arab Emirates using a self-administered questionnaire. Content validity test (CVT) and factor analysis were used to refine measurement items and define as well as validate the scale, respectively. Further, the validated factors/scales were tested using the theoretical underpinning of the inter-variable circular causality model with Quranic orientations.

CVT refined the measurement items, and it enhanced the qualitative aspect of the proposed scale. Total three dimensions extracted, i.e. “awareness,” “attitude” and “standards” through exploratory factor analysis and evidence of validation of measurement scale/construct reported through confirmatory factor analysis. Further, a significant inter-variable circular causal relationship was found among the validated dimensions and analysed with an Islamic perspective.

Study constraints the population into a single industry and a single country. Future studies are suggested to use the newly developed scale/construct in decision-making models and obtain the overall model fit by considering population from diversified organizations and multi countries.

Comprehensibility of organizational behaviour has always been critical for the efficient functioning of organizations, especially where the situation involves ethical concerns. The proposed scale can be used as a tool to assess the organizational decision-making behaviour related to ethical issues, particularly where the studies intended to examine the determinants of organizational decision-making behaviour related to ethical issues through decision-making models.

While there is ample literature attempted to examine the organizational EDM, particularly on evaluating determinants of EDM, the majority of the studies have failed to frame the dependent variable of the EDM models adopted for the study in such a manner that is in line with the objective of the study. Although some of the literature suggest the theoretical aspects to address this issue, to date, no work has been done that attempted to develop and validate the scale for the theoretical aspects recommended and confirm with the inter-variable circular causality model. These serve as justification for undertaking this study.

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.

A structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.

The results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.

This study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.