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

Ethical Decisions and Gender Differences of European Hospitality Students

2007 ◽  
Vol 7 (3-4) ◽  
pp. 230-241 ◽  
Author(s):  
LaChelle R. Wilborn ◽  
Robert A. Brymer ◽  
Ray Schmidgall
Keyword(s):  
Gender Differences ◽  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Business Management ◽  
Decision Making Process ◽  
Ethical Behaviour ◽  
Hospitality Students ◽  
Ethical Decisions ◽  
And Gender

The purpose of this paper is to assess the sources influencing an ethical decision-making process of European hospitality students. Ten scenarios were used (1) to indicate whether the action posed was ‘ethical’, ‘unethical’, or ‘not a question of ethics’ and (2) to indicate what they would do if they were in this situation. We found that of the nearly 400 European hospitality students, 54 per cent females and 46 per cent males, both genders indicated that parents, close friends, and business management courses influenced their ethical beliefs the most. Additionally, we found that responses were significantly different for only one of the ten scenarios with regards to gender. The action responses to the proposed scenarios were, however, statistically significant for five scenarios; four of these five were business scenarios. Female European hospitality students were more likely to engage in ethical behaviour and are generally less tolerant of questionable practices than their male peers.

The Effects of Professional Role, Decision Context, and Gender on the Ethical Decision Making of Public Accounting Professionals

2015 ◽  
Vol 27 (1) ◽  
pp. 55-78 ◽  
Author(s):  
Donna D. Bobek ◽  
Amy M. Hageman ◽  
Robin R. Radtke
Keyword(s):  
Decision Making ◽  
Work Experience ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Professional Role ◽  
Public Accounting ◽  
Decision Context ◽  
Accounting Professionals ◽  
Males And Females ◽  
And Gender

ABSTRACT This study investigates the degree to which professional role (auditor or tax professional), decision context (an audit or tax environment), and gender influence the ethical decision making of public accounting professionals. The primary analysis, including all 134 accounting professionals who participated in our experiment, indicates that these participants are both less likely to indicate they would concede to a client in a contentious situation and less likely to recommend conceding when they are in an audit as opposed to tax context. Furthermore, work experience in auditing (as opposed to tax) is associated with a decreased likelihood of conceding to the client in both contexts. However, when data for males and females are analyzed separately, professional role, context, and moral intensity are significantly related to males' decision making, but are not significant with respect to females' decisions. This suggests that males and females may use different decision-making processes. Possible theoretical explanations for these findings are discussed.

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.

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