Differences in the Perceptions of Moral Intensity in the Moral Decision Process: An Empirical Examination of Accounting Students

2004 ◽  
Vol 53 (3) ◽  
pp. 313-323 ◽  
Author(s):  
Deborah L. Leitsch
Keyword(s):  
Decision Process ◽  
Moral Intensity ◽  
Accounting Students ◽  
Moral Decision ◽  
Empirical Examination

Organizational influence in a model of the moral decision process of accountants

1995 ◽  
Vol 14 (6) ◽  
pp. 417-431 ◽  
Author(s):  
Scott K. Jones ◽  
Kenneth M. Hiltebeitel
Keyword(s):  
Decision Process ◽  
Moral Decision ◽  
Organizational Influence

scholarly journals SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS

2019 ◽  
Vol 8 (1) ◽  
pp. 26-40
Author(s):  
Kiki Apriyana ◽  
Lisa Martiah Nila Puspita
Keyword(s):  
Regression Analysis ◽  
Negative Influence ◽  
Moral Intensity ◽  
Moral Judgments ◽  
Accounting Students ◽  
Primary Data ◽  
Ethical Sensitivity ◽  
Societal Pressure ◽  
Moral Judgements ◽  
The Impact

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.

The Effects of Blogger's Moral Intensity on Ethical Decision Making

2013 ◽  
Vol 311 ◽  
pp. 539-543
Author(s):  
Hui Ling Yang ◽  
Wei Pang Wu
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Moral Intensity ◽  
Moral Code ◽  
Moral Decision ◽  
Moral Decision Making ◽  
Internet Search Engine ◽  
Ethics Code ◽  
Conflicting Interests

Weblogs, or blog, are rapidly becoming a mainstream technology in the information world. By June 2008, Technorati, an internet search engine, was indexing 112.8 million blogs and over 250 million pieces of tagged social media. Blogs allow millions of people to easily publish their ideas and millions more to read and evaluate and comment on them. When bloggers write things on their blog they became public. Although bloggers use blogs for many different functions and would likely provide many different definitions of blog (Stutzman, 2004), as we have seen, many bloggers perform journalistic functions. Therefore most moral code for bloggers is credibility in a journalistic sense (Blood, 2002; Dube, 2003), but they are nonprofessional without such code. Generally, blog audiences are built on trust, so bloggers should be honest and fair in gathering, reporting and interpreting information. For example, bloggers should disclose every benefit to any monetary (or other potentially conflicting) interests when appropriate. However, there has been almost no talk about this kind of ethics in the blog world. This study designed three ethical scenarios of blogger behavior against ethics code. Scenarios include blogger promoted her favorable food without disclosure conflict of interests, post other people’s entries without referencing material, and decoding other bloggers’ picture. The purpose of current research was to examine the perception of moral intensity and how the perception directly affected the specific processes of moral decision making of bloggers related to three scenarios.

scholarly journals The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions

2020 ◽  
Vol 35 (2) ◽  
pp. 144
Author(s):  
Florencia Pangestu ◽  
Dian Kartika Rahajeng
Keyword(s):  
Organizational Performance ◽  
Undergraduate Students ◽  
Power Distance ◽  
Moral Intensity ◽  
Working Environment ◽  
Accounting Students ◽  
Survey Method ◽  
Professional Commitment ◽  
Whistle Blowing ◽  
Micro Level

Introduction/Main Objectives: Whistleblowing decisions are one of the keys in fraud detection. Considering the rise of fraud cases in organizations, this individual action has a significant impact on organizational performance. Therefore, it is necessary to examine factors that influence the whistleblowing decisions of individuals. Background Problems: This study examines the effect of power distance, moral intensity, and professional commitment on the whistleblowing decision of undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM).Novelty: The novelty of our research is we are filling the gap in previous studies by using students as the population; most studies use employees (such as auditors) as the main population. We use students because they form the next fraud-fighting generation to enter the working environment. Therefore, their understanding and perceptions of whistle blowing activities are crucial. This research is considered to be the first micro-level analysis research in the areas. Research Methods: We adopted the survey method and analyzed it using a regression. We use purposive sampling on 189 undergraduate students from the accounting department. Findings/Results: Our findings indicate that power distance, moral intensity, and professional commitment simultaneously affect accounting students’ whistleblowing decisions. Power distance had a negative and significant effect, meanwhile professional commitment had a positive and significant effect and there was no significant effect of moral intensity toward the whistleblowing. Conclusion: Having professional commitment is essential for whistleblowing decision-making. It needs individual awareness and professional ethics, as well as improvements to people’s morals and values.

Psychometric Definition of Rorschach Determinant Component Structure

1998 ◽  
Vol 14 (2) ◽  
pp. 116-123 ◽  
Author(s):  
Raymond M. Costello
Keyword(s):  
Lower Order ◽  
Three Dimensions ◽  
Comprehensive System ◽  
Empirical Examination ◽  
Component Structure ◽  
Exner's Comprehensive System ◽  
Factor Analytic ◽  
Confirmatory Factor ◽  
Components Analysis ◽  
Definition Of

This is an empirical examination of Experienced Stimulation (es) and Experience Actual (EA) from Exner's Comprehensive System (CS) for Rorschach's Test, spurred by Kleiger's theoretical critique. Principal components analysis, Cronbach's α, and inter-item correlational analyses were used to test whether 13 determinants used to code Rorschach responses (M, FM, m, CF+C, YF+Y, C'F+C', TF+T, VF+V, FC, FC', FV, FY, FT) are best represented as a one, two, or more-dimensional construct. The 13 determinants appear to reflect three dimensions, a “lower order” sensori-motor dimension (m + CF+C + YF+Y + C'F+C' + TF+T + VF+V) with a suggested label of Modified Experienced Stimulation (MES), a “higher order” sensori-motor dimension (FM + FV + FY + FT) with a suggested label of Modified Experience Potential (MEP), and a third sensori-motor dimension (M+FC+FC') for which the label of Modified Experience Actual (MEA) is suggested. These findings are consistent with Kleiger's arguments and could lead to a refinement of CS constructs by aggregating determinants along lines more theoretically congruous and more internally consistent. A RAMONA model with parameters specified was presented for replication attempts which use confirmatory factor analytic techniques.

Prime Proportion Affects Masked Priming of Fixed and Free-Choice Responses

2010 ◽  
Vol 57 (5) ◽  
pp. 360-366 ◽  
Author(s):  
Glen E. Bodner ◽  
Rehman Mulji
Keyword(s):  
Decision Process ◽  
Free Choice ◽  
Masked Priming ◽  
Local Context ◽  
Previous Trial ◽  
Target Response ◽  
Global Context ◽  
Sequential Trial

Left/right “fixed” responses to arrow targets are influenced by whether a masked arrow prime is congruent or incongruent with the required target response. Left/right “free-choice” responses on trials with ambiguous targets that are mixed among fixed trials are also influenced by masked arrow primes. We show that the magnitude of masked priming of both fixed and free-choice responses is greater when the proportion of fixed trials with congruent primes is .8 rather than .2. Unconscious manipulation of context can thus influence both fixed and free choices. Sequential trial analyses revealed that these effects of the overall prime context on fixed and free-choice priming can be modulated by the local context (i.e., the nature of the previous trial). Our results support accounts of masked priming that posit a memory-recruitment, activation, or decision process that is sensitive to aspects of both the local and global context.

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