Moral Intensity Components Research Articles

Impact of Teaching Accounting Ethics on the Ethical Decision-Making of Future Managers

This study aims to emphasize the necessity of dealing with cognitive moral development from the undergraduate level and contribute to the literature by testing two major ethical decision-making models considering perceived overall harm and perceived social pressure concepts that emerge from the literature with a combined approach. For this purpose, the ethical decision-making processes (Rest Model) and moral intensity components (Jones Model) are used to better understand individual factors as well as a standalone ethics course impact on the moral sensitivity and ethical decision-making process. So, the ethical differences between business undergraduate students who took the accounting ethics course, undergraduate students, and MBA students who did not take this course are compared. To do the research, the participants responded to scenario-based questions where an accounting officer is forced to capitalize expenses fraudulently. The analysis is realized using T-test, One-Way Anova and Two-Way Manova tests to shed light on the interaction and the differences between groups. Generation, work experience, and gender are other individual factors used for cross-group comparison. Overall, all hypotheses of the research are partially accepted. The results highlight that the students who do not take the ethics course are significantly negatively different from the MBA students and the students who take the ethics course in terms of overall harm. Other findings conclude that a student who has taken an ethics course is as aware of ethical decision-making processes and moral sensitivity as someone in professional life. Keywords: Accounting Ethics Course; Ethical Decision-Making; Moral Intensity; Individual Factors

PERAN INTENSITAS MORAL DALAM PROSES PENGAMBILAN KEPUTUSAN ETIS: KAJIAN LINTAS BUDAYA

This cross cultural study has tried to correlate the influence of moral intensity on ethical decision making, for instance on the stage of moral awareness. The phenomenon is interesting to investigate more because there is a difference between individualism culture and collectivism culture in ethical decision making, especially in the correlation of moral intensity components that influence ethical decision making process (Heyler, Armenakis, Walker, & Collier, 2016; McMahon & Harvey, 2007; Saat, Yusoff, & Panatik, 2014; Singh, Vitell, Al-Khatib, & Clark, 2007). Planned behavior theory stated that an individu make a decision based on individual ability to control his or her decision, this theory has been applied in individualism culture (Ajzen, 1991). In other hand, collectivism culture has a different finding with planned behavior theory. An individu in collectivism culture tend to make a decision ethically based on social group control (Ashkanasy, Windsor, & Trevino, 2006; Saat et al., 2014). The different findings on both culture is interesting to discuss more, in order to understand how Indonesian employee as a collectivism culture, and to determine the right ethical training approach for them.

Prescribing under the Influence: The Business of Breastmilk Substitutes

This study draws on a general theoretical framework comprising of a decision maker (a doctor), perceived moral intensity of the issue (breastfeeding substitute prescription), and the situational environment (hospital policy, pharma company promotions, and mother’s beliefs regarding breastfeeding) to explain the physician’s role and influence on mothers’ infant feeding choices when prescribing infant formula in Kuwait, Middle East. Moral intensity is an issue-contingent model that suggests ethical decisions vary in terms of how much a moral imperative is present in a situation. The moral intensity of the issue is assessed using six components. Path Least Squares results indicate the following moral intensity components have significant impact on prescription behavior: magnitude of consequences, probability of effect, and temporal immediacy. Company promotion and hospital policy also significantly influence doctor’s prescription of infant formula. Doctors appear to disengage from the consequences of over prescribing infant formula.

An analysis of moral intensity, intention and socially responsible investment behaviour among fund managers of Malaysian unit trust companies

This study examines the impact of moral intensity on perceived socially responsible investment (SRI) behaviour. Questionnaires have been distributed to 320 fund managers. On a scrutiny of the sent-in questionnaires, it has been found that only 73 are fit for further processing. Structural equation modelling analysis showed the goodness of fit for the model indicating the appropriateness of the use of instrument and measurement. The analysis found that perceived potential benefit has a significant and positive direct effect on perceived SRI behaviour. Besides, it has a significant and positive indirect effect on perceived SRI behaviour through intention variable. However, the study found no evidence to support the influence of perceived social pressure. Even though limited by a lower response rate, the study’s outcomes provide good understanding on the interaction of moral intensity components, intention and behaviour in the context of socially responsible investment in emerging economies like Malaysia.

Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings

The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers’ propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants’ propensity to manage earnings. The instrument, once validated, will be used in a full-study of managers in the hotel industry. Different ethical scenarios were presented to respondents in the survey; each ethical scenario was designed in both high or low moral intensity form, to reflect the importance of the moral dilemma at hand. The results were analysed by factor analysis. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. This indicates that they have a significant influence in the study. The first factor captures the social consensus dimension and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The third dimension is probability of effect and one scenario of the proximity dimension. In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. One limitation of the study might be the use of undergraduate accounting students as manager proxies, although prior evidence suggests use of accounting students as proxies is a valid approach in this type of study. This is a highly novel project as most prior studies have focussed on moral intensity and the general ethical decision-making process.

Ethical Antecedents of Cheating Intentions: Evidence of Mediation

Although the pedagogy literature indicates significant relationships between cheating intentions and both personal and situational factors, no published research has examined the joint effect of personal moral philosophy and perceived moral intensity components on students’ cheating intentions. Hence, a structural equation model that relates magnitude of consequences, relativism, and idealism to willingness to cheat, is developed and tested. Using data from undergraduate business students, the empirical results provide insight into these relationships and evidence of mediation for magnitude of consequences on idealism and students’ cheating intentions. Implications for educators are offered.

Relative Importance Measurement of the Moral Intensity Dimensions

The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension.

Observers’ Impressions of Unethical Persons and Whistleblowers

Since there have been many recent occurrences of alleged wrongdoing by business persons and other professionals, it seems additional ethics research is needed to obtain knowledge that will impact real-world behavior. An empirical study assessed business students’ impressions of hypothetical wrongdoers and whistleblowers. To some extent, impressions of an unethical executive and a whistleblower were influenced by the same variables and in opposite directions. Female respondents judged the unethical executive less favorably and the whistleblower more favorably than did males. The executive was rated less favorably and the whistleblower more favorably when the executive sought a small gain than when the goal was a large gain or prevention of a loss of either magnitude. Some manipulations, however, impacted impressions of one actor, but not the other. Perhaps ethics training can make students aware that issue␣framing and moral intensity components may bias decisions.

Moral intensity and ethical decision-making

This paper explores the role of an individual's perception of situation-specific issues on decision-making in ethical situations. It does so by examining the influence of moral intensity on a person's perceptions of an ethical problem, and subsequent intentions. Moral intensity (Jones, 1991) is an issue-contingent model of ethical decision-making based on the supposition that situations vary in terms of the moral imperative present in that situation. An individual's decision is guided by his or her assessment of six different components that collectively comprise the moral intensity of the situation. The relationship between the components of moral intensity and the decision-making process is tested through the use of scenarios that present IS-related ethical situations. The results indicate that moral intensity plays a significant role in shaping the perceptions and intentions of individuals faced with IS-related ethical situations. The conclusion drawn from this is that, consistent with prior research, the decision-making process is influenced by an individual's perception of situation-specific issues; that is, the moral intensity of the situation.

Using dimensions of moral intensity to predict ethical decision-making in accounting

Many ethical decisions are based on the intensity of the moral conflict. Embezzling large sums of money is seen as more unethical, by most people, than stealing a pen or a piece of paper from one's workplace. This study examines the importance of the underlying characteristics of moral issues and how they directly affect accounting students' ethical decision-making process (moral sensitivity, moral judgment and moral intentions). A four stage model presented by Rest (1986) and expanded by Jones' (1991) was used to measure the moral decision-making process. The study highlights the results of a sample of 110 accounting majors in a small business college in the USA. The research suggests that moral intensity appeared to have two dimensions: “perceived corporate concern” and “perceived involvement effect”. These dimensions did not significantly predict moral sensitivity. However, when they were combined with moral sensitivity they did significantly predict the students' moral judgment. Likewise, moral judgment and the dimensions of moral intensity significantly predicted accounting students' moral intentions. The findings presented here extend current understanding of the influence of the moral intensity components on the moral decision-making process. The results can also be used to enhance ethics coursework and training programs in educational and industrial settings.

Moral Intensity and Ethical Decision Making of Marketing Professionals-A Comparision of American and Taiwanese Marketers

This study examined the differences of moral intensity as well as the influence of the moral intensity on ethical decision- making (EDM) between American and Taiwanese marketers. The instrument was adopted from Singhapakdi's [21]. As expected, American marketers got higher mean scores on all the components of moral intensity regarding the perceived potential harm. The components were magnitude of consequence, probability of effect, temporal immediacy, and concentration of effect. Cultural factors developed by difference between two societies. The relationships between the moral intensity to Hofstede [9] were used to explain the ethical perceptions and to ethical intentions were supported both by Singhapakdi [21] and by this research. That implied cultural factors affect people's ethical perception through the effect on their perceived moral intensity.

An Investigation of the Components of Moral Intensity

While there is considerable interest in the topic of business ethics, much of the research moves towards measuring components with a view to predicting ethical behaviour. To date there has not been a satisfactory definition of business ethics, nor has there been any real attempt to understand the components of a situation that may influence an individual's assessment of that situation as ethical or otherwise. Using Jones's (1991) construct of moral intensity as a basis for investigation, this paper presents some exploratory analysis on the context within which ethical decisions are assessed. The findings reveal that individuals differ in their assessments of the same situation and often use a number of complex reasons to explain whether a situation poses an ethical problem for them. These findings are discussed within a framework of measurement issues and future directions for research.