Moral Intensity Research Articles

Moral Intensity, Issue Importance, and Ethical Reasoning in Operations Situations

Previous work suggests that moral intensity and the perceived importance of an ethical issue can influence individual ethical decision making. However, prior research has not explored how the various dimensions of moral intensity might differentially affect PIE, or how moral intensity might function together with (or in the presence of) PIE to influence ethical decision making. In addition, prior work has also not adequately investigated how the operational context of an organization, which may embody conditions or practices that create barriers to ethical decision making, may differ from other functional areas of an organization. Consequently, this study investigated the relationships among moral intensity, perceived ethical issue importance, and three stages of the ethical reasoning process: recognition of an ethical issue, ethical judgment, and ethical intention. Using an internet-based, self-report survey containing two operations management scenarios and various ethics measures, information was collected from business professionals working for a Midwestern financial services organization. The hierarchical regression results indicated that some dimensions of moral intensity were positively related to PIE, ethical issue recognition, and ethical judgment, and that PIE was associated with increased ethical issue recognition and ethical judgment. The steps of ethical reasoning were also positively interrelated.

English

Previous research about moral intensity has mostly centered on ethical issues related to people, with relatively less exploration of ethical decisions related to the natural environment. Therefore, this study investigated perceptions toward three aspects of business environmental ethics, including natural ecology definition, business ecological role and business environmental protection; as well as the relationship among three aspects of business environmental ethics and moral intensity was investigated. The authors used the data collected from a survey of staffs, trainees, and trainers of a consulting and training institute, which was established more than 40 years ago. After gathering 448 effective responses, we used structural equation model to test the hypotheses. Results showed that moral intensity may be more prone to teleology and therefore can not be fully supported in this study to apply to natural environment issues. After all, directions for further research and implications for practice were provided.   Key words:     Business environmental ethics, ethical issues, moral intensity, natural environment issues environmental ethics.

The Effects of Anticipated Regret on the Whistleblowing Decision

This article incorporates two emotion-based psychology theories into the study of whistleblowing. Particularly, it studies how one's predicted regret may differ when one is cued in to possible regret effects associated with either blowing the whistle or staying silent. Ethical scenarios with two moral intensity levels and two wrongdoing types were manipulated. Analysis of variance results based on subjects' predicted regret scores as well as subjects' descriptions of what the regret would be related to indicate several significant interactions. Findings suggest that individuals think about regret differently in a whistleblowing context as opposed to a silent observer context.

Effects of organizational ethical culture on the ethical decisions of tax practitioners in mainland China

PurposeThe purpose of this paper is to examine the impact of organizational ethical culture on the ethical decisions of tax practitioners in mainland China.Design/methodology/approachThe study is based on a field survey of practicing public accountants.FindingsAs hypothesized, certain dimensions of ethical culture had highly significant effects on intentions to engage in aggressive tax minimization strategies. Cultures characterized by strong ethical norms and incentives for ethical behavior significantly reduced the reported likelihood of engaging in unethical behavior in a high moral intensity case. In a low moral intensity case, intentions to engage in questionable behavior were significantly higher when participants felt that top managers in their firm were unethical and rewarded unethical behavior. Relativism judgments (judgments of what is traditionally or culturally acceptable or acceptable to one's family) emerged as the strongest determinant of behavioral intentions across both cases. Participants also appeared highly sensitive to questions regarding what is traditionally or culturally acceptable in Chinese tax practice.Originality/valueThis is the first study of ethical decision making among tax practitioners in mainland China, and the findings add to a growing body of literature documenting the significant effects of organizational ethical context on public accountants' decision making processes. This has important implications for CPA firms, suggesting that proactive steps should be taken to promote supportive ethical contexts. The findings for the effects of relativism judgments raise concerns regarding the ethical decisions of Chinese tax practitioners, implying they are likely to engage in unethical behavior if they feel such behavior is common in their cultural environment.

Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue

Given the prevalence of corporate frauds and the significance of whistle blowing as a mechanism to report about the frauds, the present study explores the impact of ethical leadership and leader–member exchange (LMX) on whistle blowing. Additionally, the article also explores the moderating role of the moral intensity [studied as magnitude of consequences (MOC)] of the issue on this relationship. The article reports results of three experimental studies conducted on the postgraduate students of a premier technology institute in India. Ethical leadership, LMX, and moral intensity are manipulated through scenarios. Study one (n = 81) manipulates ethical leadership (ethical/unethical) and quality of LMX (low and high) as independent variables; study two (n = 80) manipulates ethical leadership and moral intensity (high and low MOC), and study three (n = 87) manipulates LMX and MOCs to assess their individual and joint effects on whistle blowing. Results show that not only do ethical leadership and LMX predict whistle blowing, but these relationships get moderated by the moral intensity of the issue as well.

A comparative study of college students’ ethical perception concerning internet piracy

As the rapid development in information technology (IT), and as the ease of disseminating IT between internet users throughout the world, internet piracy is a global issue that everyone has to be concerned about as it has a significant impact on the economy. In the global IT industry, Taiwan and China play important roles in the manufacturing supply chain. Unfortunately, both Taiwan and China also have significant effect on the IT piracy. Both of them share a similar culture and speak almost same language but different living style and social values. Since many studies reported that digital piracy (i.e. illegal downloading of music) was highly prevalent among college students (Lysonski and Durvasula, J Consumer Mark 25(3):167–178, 2008), understanding the college students’ ethical decision process is one of important issues in internet piracy context. The purpose of this study was to examine whether there is a difference in the perception of moral intensity as well as the ethical decision process for the business students between Taiwan and China. Respondents were asked to the dimensionality of the moral intensity and decision making process construct in three ethical scenarios regarding to internet piracy. The research results find that students in Taiwan possess higher level of moral intensity than students in China. Except for moral recognition, there are significant differences on the perception of moral decision process between two countries.

Non-Deceptive Counterfeiting Purchase Behavior: Antecedents Of Attitudes And Purchase Intentions

<p>This study offers insights into factors underlying consumers' intentions to purchase counterfeit products. Based on existing literature in the field, we posit that intention to buy is influenced by consumers' attitudes, moral intensity and perceived risk. In addition, we hypothesize that attitudes are determined by moral intensity and perceived risk. The hypotheses are tested with data gathered from a random sample of adult consumers using structural equations modeling. Implications of different patterns of results identified are also discussed.</p>

The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning

Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning in different business situations. However, the manner in which these constructs work together to shape different steps of the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on the recognition of an ethical issue and ethical intention. Utilizing a sales-based scenario and multiple ethics measures included on a self-report questionnaire, data were collected from a regional sample of business students, most of whom had modest work experience. The results indicated that perceived moral intensity was associated with increased ethical issue recognition and ethical intention. Idealism was also associated with increased ethical issue recognition, and relativism was associated with decreased ethical intention. Social consensus was positively related to ethical issue recognition and intention, while competitive context was inversely related to ethical intention. Finally, ethical issue recognition was associated with increased ethical intention. Idealism, moral intensity, social consensus, and work experience worked together as predictors of ethical issue recognition, whereas recognition of an ethical issue, relativism, moral intensity, social consensus, and competitive context worked together to predict ethical intention.

Values and person‐organization fit

PurposeThis study seeks to explore the relationship between corporate ethical values and person‐organization fit (P‐O fit) and the effects on organization commitment and job satisfaction. Further, it aims to examine the construct of moral intensity as a moderator of the P‐O fit‐commitment relationship as well as the P‐O fit‐job satisfaction relationship.Design/methodology/approachUsing a sample of 489 members of the National Purchasing Association in the USA, a structural model was examined in which it was hypothesized that corporate ethical values would be positively related to person‐organization fit and P‐O fit in turn would be positively related to commitment and job satisfaction. It was further hypothesized that the outcomes associated with P‐O fit would be moderated by moral intensity such that high moral intensity would strengthen the P‐O fit outcomes relationships.FindingsAll of the hypotheses were supported.Research limitations/implicationsAll data stem from one data source, introducing the possibility of mono‐source bias. Additionally, all scales use self‐reports, introducing the possibility of mono‐method bias.Practical implicationsThese results highlight the importance of corporate ethical values and moral intensity in building and maintaining an ethical and committed workforce.Originality/valueThe findings of this study contribute to the ethics and P‐O fit literature by establishing a link between corporate ethical values and P‐O fit. It further construes moral intensity as a subjective variable based on the perceiver rather than an objective characteristic of ethical issues. Moral intensity was found to strengthen the relationships between P‐O fit and satisfaction and P‐O fit and commitment.

The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions

Two elements of corporate governance — the strength of ethical executive leadership and the internal audit function (IAF hereafter) — provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so.

ETYKA ZAWODOWA - JAK TO DZIAŁA?

The aim of paper is seeking the answer of the question, how professional ethics acts as empirical phenomenon. The starting point is assumption about natural ethical disposition oh the man. In different professional situations the moral conflicts and dilemmas appears. The resolve thems moral maturality of the person is necessary, and group - oriented building of social trust. In the paper were described: regulation of professional conduct, forming professional standards and process of making ethical professional decisions. Moral intensity, framing of professional group and social expectations are complementary elements of social process in which professional ethics acts.

The influence of environmental practices on ethical attitudes: internal principles vs external factors

PurposeThis paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the part of Taiwanese environmental business managers.Design/methodology/approachThe analysis of 295 pretest samples, moral intensity on environmental issues was divided into “perception of environmental harm” and “perceived immediacy and stress”. Following this, a questionnaire survey of environmental managers from the top 1,000 enterprises was conducted with 203 valid samples analyzed by a structural equation model.FindingsThe research findings demonstrated that moral intensity concerning environmental issues is not as significant as expected, and had less influence than environmental ethics. Assuming that part of the reason for this is that moral intensity is generally based on a viewpoint of teleology, the paper proposes some discussion and suggestions.Research limitations/implicationsSome limitations existed during this research, especially in the data collection or analyzing process. However, besides teleology, there are many other viewpoints of moral philosophy.Practical implicationsEnvironmental ethics is regarded as an internal principle, whereas the perceived moral intensity of managers on environmental issues is treated as an external factor. People's ethical decisions might be based on different views of moral philosophy such as teleology, deontology, or virtue ethics.Originality/valueSince there was no suitable questionnaire related to moral intensity on environmental issues in the past, the paper presents a new questionnaire which used exploratory factor analysis to allocate moral intensity concerning environmental issues into two components: “perception of environmental harm” and “perceived immediacy and stress”.

Morality or Moralism?

The field of “science studies” has often been suspected of dubious moral grounds because of its intensive concern with nonhumans; the accusation is made by those who use a roughly Kantian definition of what it is to occupy the moral high ground. By evaluating four contrasting texts (by Comte-Sponville, Kant, Serres, and Lovelock) in tandem, this article explores what an “objective morality” would look like, and it considers how to compare the Kantian axiology with the actor-network theory's possible definition of a thing-oriented morality. Especially important in this context is the moral intensity of a text, which this article defines semiotically in terms of the ability to feel responsible by responding to the “call” of more beings than the human beings so exclusively attended to in the moralist tradition.

Leadership and Ethical Justice Behavior in a High Moral Intensity Operational Context

The present study explores the relationship between moral behavior in a high moral intensity context and leadership behavior in Norwegian naval officer cadets (N = 82). Peer ratings of leadership behavior were used as predictor variables, and ethical justice behavior, defined as the disclosure of sensitive information in a demanding prisoner-of-war exercise, was used as an outcome measure. A hierarchical regression analysis revealed that transactional leadership explained 19% of the variance in ethical justice behavior, whereas transformational leadership did not augment this effect. However, in a model including all facets of the full range of leadership model, 25% of the variance in leaders' ethical justice behaviors was accounted for, with high scores on the transformational facet of Intellectual Stimulation (β = −.45, p < .05) and low on Individual Consideration (β = .44, p < .05) combined with high scores on the transactional facet Contingent Reward (β = −.68, p < .01) as significant predictors. The present data indicate that there is a strong component of ethical behavior embedded in both transactional and transformational leadership.

Corporate social responsibility in small‐and medium‐size enterprises: investigating employee engagement in fair trade companies

Employee buy‐in is a key factor in ensuring small‐ and medium‐size enterprise (SME) engagement with corporate social responsibility (CSR). In this exploratory study, we use participant observation and semi‐structured interviews to investigate the way in which three fair trade SMEs utilise human resource management (and selection and socialisation in particular) to create employee engagement in a strong triple bottomline philosophy, while simultaneously coping with resource and size constraints. The conclusions suggest that there is a strong desire for, but tradeoff within these companies between selection of individuals who already identify with the triple bottomline philosophy and individuals with experience and capability to deal with mainstream brand management – two critical employee attributes that appear to be rarely found together. The more important the business experience to the organisation, the more effort the organisation must expend in formalising their socialisation programmes to ensure employee engagement. A key method in doing this is increasing employee knowledge of, and affection for, the target beneficiaries of the CSR programme (increased moral intensity).

Stakeholder Perceptions of Offshoring and Outsourcing: The Role of Embedded Issues

We contribute to the study of offshoring and outsourcing by examining how stakeholders’ ethical evaluations of these decisions are influenced by both their roles and the issues embedded within the decisions. Although offshoring and outsourcing have been studied from a transactional perspective, the moral issues embedded within these decisions can profoundly affect how the organization is perceived by outside stakeholders. First, we contend that investors use different moral paradigms compared with consumer stakeholders, as a result the stakeholder role an individual occupies significantly influences their ethical evaluation of offshoring and outsourcing decisions. Next, we examine whether embedded issues of product quality and information security increase the moral intensity of offshoring and outsourcing decisions, thereby negatively influencing ethical evaluations. Using vignettes, we find that respon- dents viewed either offshoring or outsourcing less favorably than relocation. Surprisingly, respondents viewed offshoring with data security risks more negatively than offshore outsourcing with quality risks, suggesting that the issue of information security has a greater moral intensity than the issue of product or service quality for both consumer and investor stakeholders. Thus, we show that that embedded issues play a significant role in stakeholders’ ethical judgments of business decisions, such as offshoring and outsourcing.

Exploring the ethicality of firing employees who blog

AbstractThis exploratory study evaluates the ethical considerations related to employees fired for their blogging activities. Specifically, subject evaluations of two employee‐related blogging scenarios were investigated with established ethical reasoning and moral intensity scales, and a measure of corporate ethical values was included to assess perceptions of organizational ethics. The first scenario involved an employee who was fired because of innocuous blogging, while the second vignette involved an employee who was fired because of work‐related blogging. Survey data were collected from employed college students and working practitioners. The findings indicated that the subjects' ethical judgments that firing an employee for blogging was unethical were negatively related to unethical intentions to fire an employee for blogging. Moral intensity was positively related to ethical judgments and negatively related to unethical intentions to fire an employee for blogging, while individual perceptions of ethical values were negatively associated with unethical intentions. Finally, subjects perceived that terminating an employee for innocuous blogging that did not target an employer was more ethically intense than was firing an employee for work‐related blogging. The implications of the findings for human resource professionals are discussed, as are the study's limitations and suggestions for future research. © 2010 Wiley Periodicals, Inc.

Deception in Business Networks: Is It Easier to Lie Online?

This article synthesizes research presented in several models of unethical behavior to develop propositions about the factors that facilitate and mitigate deception in online business communications. The work expands the social network perspective to incorporate the medium of communication as a significant influence on deception. We go beyond existing models by developing seven propositions that identify how social network and issue moral intensity characteristics influence the probability of deception in online business communication in comparison to traditional communication channels. Remedies to detect and discourage deception in online business networks are also offered, as well as limitations and future research directions.

An Exploratory Cross-Cultural Analysis of Marketing Ethics: The Case of Turkish, Thai, and American Businesspeople

This study compares the ethical decision-making processes of Turkish, Thai, and American businesspeople, considering perceived moral intensity (PMI), corporate ethical values (CEV), and perceived importance of ethics (PIE). PMI describes the ethical decision making at the individual level, CEV assesses the influences of the organization’s ethical culture on the decisions of the individual, and PIE reveals what the businesspeople believe about the relationships among business, ethics, and long-run profitability. The survey respondents are professional marketers and businesspeople currently enrolled in or graduated from MBA programs in Turkey (n = 416), Thailand (n = 605), and US (n = 446). The ANOVA results reveal that American businesspeople are more likely to perceive the unethical marketing behaviors as more serious than their counterparts in Turkey and Thailand. American and Turkish organizations are found to have higher CEV than Thai organizations. On the other hand, Thai and American businesspeople perceived ethics to be more important for business success than Turkish businesspeople. The understanding of the differences and similarities in ethical perceptions of the businesspeople from various countries is valuable for a successful and harmonious working together when engaging in global marketing activities. This study is thus believed to be useful for people who plan to invest or manage businesses in these countries, and many of the implications are thought to be valuable in international business arena.

An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting

We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of professional identity increase the likelihood that an auditor will initially report an observed violation, the auditor’s commitment to the organization drives perseverance in reporting. Results may assist organizations and researchers in their understanding of antecedents to whistleblowing as a form of corporate governance and of the effect of these antecedents on whistleblowing perseverance.