Abstract

The study aimed at investigating the neural mechanism of business moral decision-making. 15 participants were presented with a set of 96 dilemmas in business situation. Participants were required to decide between option 1 (more utilitarian decision for self benefit) and 2 (ethical decision for fairness or institution). ERPs were recorded to a slide displaying the letter 1 and 2 when subjects were deciding between options. The selection rate was calculated after the experiment as the behavior data. The business moral dilemmas prompted more ethical option. A larger P260 component was elicited in the left frontal lobe area when participants were deciding to act ethically. On the other hand, decisions on utilitarian aroused weaker emotional experience, as supported by the shorter LPC and smaller P260 amplitude.

Highlights

  • Business moral dilemma involves a conflict in choosing between to undesirable options

  • We developed 96 experimental dilemmas based on previous business moral decision making studies [11]

  • Post hoc simple effect analysis confirmed that mean amplitude in left frontal lobe show significant difference between utilitarian decision making and ethical decision making

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Summary

Introduction

Business moral dilemma involves a conflict in choosing between to undesirable options. Kohlberg constructed the cognitive development theory of moral judgment through researches of moral dilemmas. His theory indicated that the cores of moral decision. The paper demonstrated that people making moral decision frequently and doubtless without naming a reason This ethical judgment did not need precise deduction and reasoning. Haidt suggested that moral decision is driven by intuition processing based on emotion He used the Social Intuitionist Model (SIM) to describe moral decision-making as an unconscious, fast and automatic process. The non-utilitarian decision making required greater amount of time and psychological resources Higher brain region, such as the ventromedial prefrontal cortex (VMPFC) [6]-[13], gyrus temporalis superior, amygdale, and limbic system were activated during the non-utilitarian decision-making [14] [15]. After redesigning and assessing the business moral dilemma materials, this experiment investigated the neural mechanism of business moral decision making by presenting participants the binary business moral dilemmas

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