The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence

2015 ◽  
Vol 25 (4) ◽  
pp. 372-388 ◽  
Author(s):  
Bruce M. Clayton ◽  
Chris J. van Staden
Keyword(s):  
Decision Making ◽  
New Zealand ◽  
Social Influence ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
The Impact

A Cross-Cultural Study of the Influence of Country of Origin, Justice, Power Distance, and Gender on Ethical Decision Making

2012 ◽  
Vol 11 (1) ◽  
pp. 5-34 ◽  
Author(s):  
Mary B. Curtis ◽  
Teresa L. Conover ◽  
Lawrence C. Chui
Keyword(s):  
Decision Making ◽  
Behavioral Intentions ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Distance Perception ◽  
Power Distance ◽  
Country Of Origin ◽  
Justice Perceptions ◽  
And Gender ◽  
The Impact

ABSTRACT This study examines the impact of national culture on ethical decision making. We theorize and test a mediation model where country of origin influences perceptions of justice and power distance, which in turn influence behavioral intentions in regard to ethical dilemmas. Our sample includes accounting students from four countries: China, Japan, Mexico, and the U.S. We find that country of origin, justice perceptions, power distance perception, and gender are all related to ethical decision making. We investigate these relationships with two different ethical scenarios, and find that these relationships differ between the two contexts. Additionally, power distance and justice partially mediate the relationship between country of origin and ethical decision making. We find that gender is significantly related to ethical decision making in one of the two scenarios, and explore gender differences in all of the measured constructs across countries. Finally, we contrast the various measures of justice, power distance, and agreement with behavioral intentions in the two ethical scenarios between countries. We find that the two eastern countries (China and Japan) and the two western countries (U.S. and Mexico) demonstrate expected East-West patterns in power distance. However, this East-versus-West pattern is not supported when considering between-country differences in justice, agreement with the layoff decision, and agreement with whistleblowing.

The Impact of Ethical Decision Making in the Individual and Organizational Context

2017 ◽  
Vol 23 (9) ◽  
pp. 9337-9341
Author(s):  
Amin Vakilbashi ◽  
Okeke Emmanuel Obumnaeme ◽  
Nor Aiza Mohd Zamil ◽  
Mozhdeh Mokhber
Keyword(s):  
Decision Making ◽  
Organizational Context ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
The Individual ◽  
The Impact

Hunt-Vitell’s General Theory of Marketing Ethics Predicts ‘Attitude-Behaviour’ Gap in Pro-Environmental Domain

2021 ◽  
Author(s):  
Laura Zaikauskaite ◽  
Gemma Butler ◽  
Nurul F. S. Helmi ◽  
Charlotte L. Robinson ◽  
Dimitrios Tsivrikos ◽  
...  
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Marketing Ethics ◽  
Online Study ◽  
Environmental Decision Making ◽  
Environmental Domain ◽  
The Us ◽  
Major Factors ◽  
The Impact

The inconsistency between pro-environmental attitudes and behaviour, known as the ‘attitude-behaviour’ gap, is not uncommon to ethical decision-making, however it’s exceptionally pronounced in scenarios associated with ‘green’ choice. Despite existing research offering numerous attempts to investigate the causes of the ‘attitude-behaviour’ gap in the pro-environmental domain, it is surprising that the major factors driving the ‘attitude-behaviour’ gap are still unknown. Therefore, we have grounded this study in Hunt-Vitell’s moral philosophy-based framework of ethical decision-making, which assumes morality as the central force impacting one’s behaviour and tested its effectiveness in predicting pro-environmental intentions vs. behaviours. The results from an online study of 612 MTurk participants from the US revealed that participants’ decision-making indeed depended on deontological and teleological framing of pro-environmental scenarios, and this in turn predicted the declining relationship between intention vs. behaviour. These findings suggest that morality is central to pro-environmental decision-making, and the ‘attitude-behaviour’ gap is the result of the disintegrated effects of moral dimension. For this reason, strengthening the impact of morality could be sufficient for aligning intentions with behaviours and thus closing the ‘attitude-behaviour’ gap.

Religious and Secular Belief Systems in Social Work: A Survey of Israeli Social Work Professionals

2003 ◽  
Vol 84 (3) ◽  
pp. 359-366 ◽  
Author(s):  
Rujla Osmo ◽  
Ruth Landau
Keyword(s):  
Decision Making ◽  
Social Work ◽  
Social Workers ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Code Of Ethics ◽  
Belief Systems ◽  
Belief System ◽  
Social Work Practice ◽  
The Impact

In this study, the authors examined the impact of religiosity on social workers' ranking of ethical principles. The findings indicate that religiosity may be a distinguishing variable in some, but not all, contexts of ethical decision making in social work practice. The religiosity of religious social workers may influence their ethical decision making in situations with religious connotations. Moreover, religious social workers' ethical hierarchies seem to be more consistent both in different contexts and in comparison to those of secular social workers. The prospect that social workers may be influenced in some situations by a competing code of rules in conflict with the professional code of ethics emphasizes the need for social workers' awareness of their own belief system.

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