The Impact of Cognitive Expenditure on the Ethical Decision-Making Process: The Cognitive Elaboration Model

2001 ◽  
Vol 86 (2) ◽  
pp. 256-277 ◽  
Author(s):  
Marc D. Street ◽  
Scott C. Douglas ◽  
Scott W. Geiger ◽  
Mark J. Martinko
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Decision Making Process ◽  
Cognitive Elaboration ◽  
Elaboration Model ◽  
The Impact

scholarly journals Ethical Decision Making Process of Albanian Accountants: the Impact of Organizational Factors

2015 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Loreta Bebi ◽  
Brunilda Llaftiu
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Organizational Factors ◽  
Developed Countries ◽  
Decision Making Process ◽  
Process Data ◽  
Organizational Variables ◽  
Management Accountants ◽  
The Impact

Taking into consideration the fact that nowadays ethics regarding the accounting profession constitutes one of the most discussed issues all over the world this paper aims to study the impact of organizational variables in the ethical decision-making process of Albanian accountants. Based on the previous researches made mainly in developed countries and as in Albania researches regarding this discipline are extremely rare in this study four organizational variables will be considered:Code of Ethics, industry type, organization size and ethical climate.A sample of about one hundred management accountants who work in Albanian organizations was chosed and they were asked to fill a questionarie regarding these variables and their impact in the ethical decision-making process. Data were entered and processed in SPSS and concluded that these factors have no significant in the ethical decision-making process of the accountants. This study represents a simple contribution for our country as we have an emerging economy for which understanding the factors that influence the ethical decision-making process is crucial.

scholarly journals Does Daily Dishonesty Foster Corruption? The Impact Group Identity, Amount of Money, and Type of Action

2020 ◽  
Author(s):  
Jéssica Esther Machado Farias ◽  
Ronaldo Pilati
Keyword(s):  
Decision Making ◽  
Social Norms ◽  
Ethical Decision ◽  
Group Identity ◽  
Ethical Decision Making ◽  
Public Policies ◽  
Decision Making Process ◽  
Descriptive Norms ◽  
Corrupt Behavior ◽  
The Impact

In this research, we investigate the effect of group identity, amount of money, and type of action on engagement in corrupt behavior. We conducted a 2 x 2 x 2 experiment in which participants responded to scenarios where they stated how likely they were to engage in corruption. In these scenarios, group identity (ingroup or outgroup), the amount of money at stake (high or low), and type of action (passive or active) were manipulated to evaluate their influence on this ethical decision-making process. We also tested past dishonest behavior and social norms (injunctive and descriptive ones) as predictors of corruption intentions. Our main results are: (i) participants who admitted to having engaged in past dishonesty more often reported stronger intentions of corrupt behavior; (ii) descriptive norms were significant predictors of corruption intentions; (iii) individuals tended to engage in corruption more often when dealing with ingroup members and lower amounts of money. These results indicate that individuals who engage in petty dishonesty may be more corruptible. Our findings also suggest the relevance of investing in public policies to make norms of honesty salient in order to prevent corruption and that negotiations be held among ingroup members should be impeded.

scholarly journals PERAN GENDER DAN PENALARAN MORAL DALAM PENGAMBILAN KEPUTUSAN ETIS DI BIDANG MANAJEMEN DAN IMPLIKASINYA: STUDI KASUS PADA ORGANISASI NIRLABA

2005 ◽  
Vol 4 (2) ◽  
Author(s):  
Djuwari . ◽  
Tatik Suryani
Keyword(s):  
Decision Making ◽  
Moral Reasoning ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Decision Making Process ◽  
Moral Integrity ◽  
Moral Value ◽  
Non Profit ◽  
Significant Difference ◽  
Unethical Decision Making

How to make ethical decision making is very important in many aspect managerial process, because its implication can impact many other activities. Research found that many unethical behavior in business process is caused by unethical decision making. The recent research indicates that gender has important role in decision making process. The research is aimed to examine the effects of gender in decision making process in management. Beside it, the research also wants to examine the influence of moral reasoning to ethical decision making. Research involved 105 respondent from many non profit organizations located in East Java. By using t-test, the result reveals that there is significant difference between women and man in decision making. Women more ethical in decision making than men, in some aspect. Women more commit to autonomy, equality, win-win principle and moral integrity. By using simple regression analysis, the result indicates that moral reasoning influences significantly to ethical decision making. This research support the previously research that is conducted by Glover (2002) which the culture setting similarly with this research. The result can't be separated by the Indonesia cultural that expect women more ethical, obedience and respect to moral value.

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