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1 – 10 of over 4000Nancy K. Lankton, Charles Stivason and Anil Gurung
Organizational insiders play a critical role in protecting sensitive information. Prior research finds that moral beliefs influence compliance decisions. Yet, it is less clear…
Abstract
Purpose
Organizational insiders play a critical role in protecting sensitive information. Prior research finds that moral beliefs influence compliance decisions. Yet, it is less clear what factors influence moral beliefs and the conditions under which those factors have stronger/weaker effects. Using an ethical decision-making model and value congruence theory, this study aims to investigate how moral intensity and organizational criticality influence moral beliefs and intentions to perform information protection behaviors.
Design/methodology/approach
The hypotheses were tested using a scenario-based survey of 216 organizational insiders. Two of the scenarios depict low criticality information security protection behaviors and two depict high criticality behaviors.
Findings
A major finding is that users rely more on perceived social consensus and magnitude of consequences when organizational criticality is low and on temporal immediacy and proximity when criticality is high. In addition, the moral intensity dimensions explain more variance in moral beliefs when organizational criticality is low.
Research limitations/implications
The study is limited by its sample, which is organizational insiders at a mid-size university. It is also limited in that it only examined four of the six moral intensity dimensions.
Practical implications
The findings can guide management about which moral intensity dimensions are more important to focus on when remediating tone at the top and other leadership weaknesses relating to information security.
Originality/value
This study adds value by investigating the separate dimensions of moral intensity on information protection behaviors. It also is the first to examine moral intensity under conditions of low and high organizational criticality.
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Harry J. Van Buren and Judith Schrempf-Stirling
Stakeholder capitalism has been proposed as an alternative way of thinking about business purpose and value creation. However, stakeholder capitalism can only work as an…
Abstract
Purpose
Stakeholder capitalism has been proposed as an alternative way of thinking about business purpose and value creation. However, stakeholder capitalism can only work as an alternative model of business if all stakeholders and their interests are visible to and taken seriously by managers. The purpose of this paper is to untangle the challenges that invisible, marginalized and powerless stakeholders pose for theorizing about stakeholder capitalism.
Design/methodology/approach
This paper is conceptual. The authors first briefly outline the promise of stakeholder capitalism for addressing pressing questions about value creation and stakeholder welfare. The authors then conceptualize stakeholder invisibility as the outcome of a particular stakeholder being both powerless and marginal through the prism of moral intensity theory and one of its elements: proximity. This study discusses the ways in which managers can make invisible stakeholders more visible in their decision-making.
Findings
For managers truly to manage for stakeholders, as anticipated by stakeholder capitalism, all stakeholders and stakeholder interests must be visible to them. This study analyzes why sometimes they are not, how they can be made more visible and why stakeholder visibility matters for stakeholder capitalism. This study proffers three principles for business practice: ethical commitments to reduce stakeholder invisibility, analyses of business strategies to surface the contributions of marginalized and invisible stakeholders and taking rights seriously.
Originality/value
This study provides a new perspective on stakeholder capitalism by linking the challenge in operationalizing it to the problems of stakeholder invisibility and marginality.
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Heidi Herlin and Nikodemus Solitander
The purpose of this paper is to get a deeper understanding how not-for-profit organizations (NPOs) discursively legitimize their corporate engagement through cross-sector…
Abstract
Purpose
The purpose of this paper is to get a deeper understanding how not-for-profit organizations (NPOs) discursively legitimize their corporate engagement through cross-sector partnerships (CSPs) in general, and particularly how they construct legitimacy for partnering with firms involved in the commodification of water. The paper seeks to shed light on the values embedded in these discursive accounts and the kind of societal effects and power relations they generate, and the authors are particularly interested in understanding the role of modernity in shaping their responsibilities (or lack of them) via various technologies and practices
Design/methodology/approach
Drawing on critical discourse analysis (Fairclough 1995), the authors analyze the discursive accounts of three water-related CSPs involving the three biggest bottled water producers in the world (Nestlé, Coca-Cola and Danone) and three major non-profits (The International Federation of Red Cross and Red Crescent Societies, the World Wildlife Foundation and the United Nations Educational, Scientific and Cultural Organization).
Findings
The NPO’s legitimate their corporate engagement in the water CSPs through the use of two global discourses: global governance discourse and the global climate crisis discourse. Relief from responsibility is achieved through three processes: replacement of moral with technical responsibility, denial of proximity and the usage of intermediaries to whom responsibility is outsourced.
Originality/value
This paper explores the processes of legitimizing accounts for CSPs, particularly focusing on NPO discourse and their use of CSR elements and the consequences of such discursive constructs, and this has received little to no attention in previous research.
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Nathan C. Whittier, Scott Williams and Todd C. Dewett
The paper seeks to evaluate the prescriptive value of ethical decision‐making models.
Abstract
Purpose
The paper seeks to evaluate the prescriptive value of ethical decision‐making models.
Design/methodology/approach
The paper explores various types of models in the ethics literature in concert with knowledge from the decision sciences literature to develop a tentative list of evaluative criteria that might be applied to prescriptive models. It then applies these criteria to one prescriptive model from the ethics literature, developed by Petrick and Quinn, in an attempt to demonstrate the value of more comprehensive evaluation. It closes by considering future research aimed at the evaluation of ethical decision‐making models as well as research needed to validate the Petrick and Quinn model.
Findings
This critique finds that the Petrick‐Quinn judgment integrity model satisfies most of the criteria discussed in the ethical decision‐making literature. The primary opportunities for refining the Petrick‐Quinn model as a prescriptive framework for ethical decision making are: articulating the operational judgment component of the model as a formal, quantitative decision analysis, and conducting research to assess the real‐world utility of the model.
Originality/value
While there has been a proliferation of research concerning business ethics, little attention has been focused on evaluating the utility of ethical decision‐making models. Accordingly, this paper advances theory, research and practice regarding ethical decision making in organizations.
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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.
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Monte Wynder and Kirsty Dunbar
This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It…
Abstract
Purpose
This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It is argued that distance (i.e. low proximity) attenuates moral intensity, thereby inhibiting ethical decision-making (EDM). In contrast, it is argued that presenting outcomes in a separate social and environmental perspective in the balanced scorecard (BSC) increases EDM.
Design/methodology/approach
In an experiment, participants evaluated social outcomes presented in a BSC. Proximity and scorecard format were manipulated in a 2 × 2 factorial design.
Findings
The results indicate that physical and social proximity increase the extent to which performance evaluation is influenced by the ethical values of the evaluator. Contrary to expectations, BSC format did not influence the EDM of the evaluator.
Research limitations/implications
Participants were undergraduate students which may limit the generalisability of the results. Further research should be conducted with practicing managers. The study focused on a particular ethical issue, hiring and training from the local community. Further research is necessary to consider the effect of personal ethical values on other aspects of corporate social responsibility (CSR).
Practical implications
This study indicates that ethical values will be less salient when the outcomes relate to distant locations. There are important implications for multinational corporations seeking to avoid the liability of foreignness in their distant operations.
Originality/value
Previous CSR research has focused on the institutional level. The focus of the authors on the individual’s decision-making process increases our understanding of the biases that can affect EDM.
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Juliana Lilly, Kamphol Wipawayangkool, Meghna Virick and Ronald Roman
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Cristina Wildermuth and Mel Wildermuth
The purpose of the paper is to help leaders gain awareness of areas that can lead to problems in ethical decision making. Instead of simple “black and white” decisions, leaders…
Abstract
Purpose
The purpose of the paper is to help leaders gain awareness of areas that can lead to problems in ethical decision making. Instead of simple “black and white” decisions, leaders face a myriad “grey” situations that cannot be addressed via blind application of company policy. The areas of focus are time, proximity, competitiveness, and personality.
Design/methodology/approach
The reader will learn about the “Urgency&Proximity Model” (U&PM); which describes how the urgency of an ethical decision and the proximity between the moral agent and the people involved in the situation impact the moral agent's decision‐making process. The authors incorporate the “Five Factor Model” of personality into the U&PM, raising possible connections between personality and moral reasoning.
Findings
The findings indicate that company policies lend themselves only to the simplest decisions, not ethical dilemmas. Thus keeping in mind the U&PM model, organizational competition, and one's own personality (from the WorkPlace Big Five Profile™) can form an ethical basis for moral decisions.
Research limitations/implications
Additional research is needed to connect the aspects of personality to the U&PM.
Practical implications
Leaders are advised to increase self‐awareness, consider their personality traits, and position the moral dilemma being addressed in the U&PM.
Originality/value
This paper is only an introductory examination of ethical decision making based on urgency, proximity, competition, and personality. The concept should be further investigated because of the impact these factors can have on leadership decision making.
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This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among…
Abstract
Purpose
This paper hypothesizes that a system of accounting underpinned by attributions of harm has the capacity, more than conventional accounting, to elicit empathic concern among managers, by becoming the mediating link between organisational responsibility and concern for the “other”.
Design/methodology/approach
The literature-inspired reflections presented in this paper stem from the theoretical perspective of care-ethics supported by the notions of empathy and proximity to highlight how the propensity to empathise is mediated by attributions of harm and responsibility.
Findings
The proposed “new” accounting, coined “connected accounting” is proposed because of its potential to make visible the neglected and marginalised segments of society that presently lie hidden in conventional accounting. Accounting for the effects of organisational practice on people and society is expected to strengthen the care-ethic relationship between key actors – managers, accountants and stakeholders.
Research limitations/implications
The paper is limited by the assumptions that underpin the conceptualised notion of “Connected Accounting”.
Originality/value
This essay introduces to the accounting ethics literature the role of emotion and empathic care in accounting, including sociological aspects of accounting reflecting the ongoing quest for understanding the processes and consequences of accounting as a social practice.
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