The joint influence of client attributes and cognitive moral development on students’ ethical judgments

2007 ◽  
Vol 25 (1-2) ◽  
pp. 59-73 ◽  
Author(s):  
Duane M. Brandon ◽  
William A. Kerler ◽  
Larry N. Killough ◽  
Jennifer M. Mueller
Keyword(s):  
Moral Development ◽  
Cognitive Moral Development ◽  
Ethical Judgments ◽  
Joint Influence

scholarly journals Individual’s Characteristics and Ethical Financial Reporting Choice

2017 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Yunita Dwi Rahayu ◽  
Anis Chariri
Keyword(s):  
Logistic Regression ◽  
Moral Development ◽  
Financial Reporting ◽  
Professional Ethics ◽  
Logistic Regression Model ◽  
Risk Preference ◽  
Total Sample ◽  
Cognitive Moral Development ◽  
Primary Data ◽  
Ethical Considerations

<p>The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.</p>

Child Security in Cyberspace through Moral Cognition

2014 ◽  
pp. 1946-1958
Author(s):  
Satya Prakash ◽  
Abhishek Vaish ◽  
Natalie Coul ◽  
G. Kumar Saravana ◽  
T. N. Srinidhi ◽  
...  
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Parental Care ◽  
Parental Control ◽  
Cognitive Moral Development ◽  
Moral Cognition ◽  
The Internet ◽  
Control Software ◽  
A New Technique ◽  
Standard Tests

The increasing number of threats in cyberspace has meant that every internet user is at a greater risk than ever before. Children are no exception to this exploitation, incurring psychological and financial stress. Technology is on a persistent pursuit of offering exquisite solution to address the problems associated with children on the cyberspace. With every new product for parental control to secure children, comes a new technique to trespass the same. Consequently it summons an approach to look beyond technology; this paper aims to explore the relevance of moral cognition to decision making capability of children on the internet & the possibility of minimizing related risks using the observation. The authors establish a correlation between cognitive moral development and the cyber vulnerability level of children of age between 12 and 16 years, based on an empirical research using a comprehensive set of questionnaires and standard tests. The findings also paves path for future researchers to further analyze and implant features in the parental control software that would stimulate moral cognition, thereby redefining parental control software as parental care software.

The Morality of Reporting Safety Concerns in Aviation

2018 ◽  
pp. 3194-3204
Author(s):  
Kawtar Tani
Keyword(s):  
Moral Development ◽  
Moral Reasoning ◽  
Previous Investigation ◽  
Cognitive Moral Development ◽  
Safety Concerns ◽  
Development Framework ◽  
Moral Theories ◽  
Ethical Situation

Previous investigation into the morality of actions suggested that individuals' level of cognitive moral development, strongly influences their decisions regarding what is right or wrong, and focuses upon the rights, duties and obligations involved in a particular ethical situation. Using the cognitive moral development framework, this research sought to explore the moral reasoning behind aviation employees' intentions to report wrongdoing in the aviation context. Findings indicated that a significant association between participants' intentions to intervene in a wrongdoing situation, and their level of moral reasoning exists. Specifically, the modal level of participants' moral reasoning was consistent with the Conventional level of moral theories, and was higher for participants who stated that they would intervene, than for participants who stated they would not intervene in a wrongdoing situation.

Kohlberg’s Theory

2019 ◽  
pp. 91-110
Author(s):  
John C. Gibbs
Keyword(s):  
Moral Development ◽  
Life Span ◽  
Moral Judgment ◽  
Case Studies ◽  
Cognitive Moral Development ◽  
Moral Life ◽  
Moral Perception ◽  
Existential Crisis ◽  
American Psychology ◽  
Specific Stage

Given this cognitive-developmental concern with superficiality-to-depth in moral judgment or understanding, Kohlberg was particularly concerned to discover and articulate an age trend and possible sequence of developmental advances or stages that may be universal. Our critique of Kohlberg’s theory notes that, although his specific stage typology was misguided, he almost single-handedly put cognitive moral development on the map of American psychology. He encouraged attention to the continued development of moral judgment beyond the childhood years. Finally, he speculated from case studies of mature moral thinkers in existential crisis that there may be a deeper reality (“cosmic perspective”), one that underlies profound moral perception and can support the moral life. Building from Kohlberg’s and others’ contributions, we propose in this chapter a new view of life-span sociomoral development.

Exploring the Relationship of Variant Degrees of National Economic Freedom to the Ethical Profiles of Millennial Business Students in Eight Countries

2020 ◽  
pp. 000765032096367
Author(s):  
James Weber ◽  
Jessica McManus Warnell
Keyword(s):  
Social Identity ◽  
Moral Development ◽  
Economic Freedom ◽  
Business Students ◽  
Value Orientation ◽  
Cognitive Moral Development ◽  
Personal Value ◽  
National Economic ◽  
Relationship Of ◽  
The Relationship

This research explores the relationship of variant degrees of a country’s economic freedom to the ethical profiles of millennial business students, specifically an individual’s personal value orientation and post-conventional reasoning. Grounded in Social Identity, Personal Values, and Cognitive Moral Development theories, we construct an ethical profile to compare responses provided by millennial business students from eight countries. Our results suggest that a country’s degree of economic freedom has some association with an individual’s ethical profile, yet we also discuss other national influences on an ethical profile. These results and their implications are discussed in the article.

Cognitive Moral Development and Marketing

1992 ◽  
Vol 56 (1) ◽  
pp. 55-68 ◽  
Author(s):  
Jerry R. Goolsby ◽  
Shelby D. Hunt
Keyword(s):  
Moral Development ◽  
Moral Reasoning ◽  
Social Groups ◽  
Educational Background ◽  
Theoretical Concept ◽  
Cognitive Moral Development ◽  
Academic Disciplines ◽  
Marketing Theory ◽  
Socially Responsible ◽  
Highly Educated

Many academic disciplines are approaching the study of ethics from a cognitive orientation by exploring the moral reasoning processes individuals use to make ethical judgments. The authors empirically examine a rich theoretical concept with an extensive research-based literature, cognitive moral development or CMD, as it relates to professional marketing. Controlling for similar educational background, they find that (1) professional marketing practitioners compare favorably with other social groups, (2) marketers scoring high on CMD tend to be female and highly educated, and (3) marketers with advanced moral reasoning properties tend to have socially responsible attitudes and behaviors. Implications for marketing theory, education, and practice are discussed.

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