Personal moral values of directors and corporate governance

2017 ◽  
Vol 17 (1) ◽  
pp. 1-12 ◽  
Author(s):  
Patricia Grant ◽  
Peter McGhee
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Codes Of Ethics ◽  
Moral Values ◽  
Moral Code ◽  
Moral Integrity ◽  
Structured Interviews ◽  
Content Type ◽  
Ethical Experience

Purpose This paper aims to explore how directors understand the “how” and “why” of their personal moral values in their task of governing the organisation. Design/methodology/approach This paper is based on a qualitative study. Data were gathered through semi-structured interviews of 33 New Zealand directors. Findings Three major themes emerged: Directors’ personal moral values are a powerful driver in ethical decision-making of directors; codes of ethics are seen to be effective to the extent that individuals have a strong moral compass; great value is placed on their personal moral code as being consistent with it, defines who they are. Research limitations/implications This study reveals how and why directors’ personal ethics are important in their task of governance and demonstrates that they are extremely influential in their ethical decision-making. Practical implications Appraisal processes could also make sure this factor is given equal importance along with other skills and competencies. In the area of director selection, proven moral integrity could become a point to investigate prior to the appointment of a director. Originality/value There have been very few studies investigating the subjective ethical experience in ethical decision-making. Investigating the antecedents of ethical or unethical outcomes only provides a partial understanding of the ethical experience.

Data-based ethical decision making, lateral relations, and organizational commitment

2018 ◽  
Vol 40 (6) ◽  
pp. 946-963 ◽  
Author(s):  
Sean Robert Valentine ◽  
David Hollingworth ◽  
Patrick Schultz
Keyword(s):  
Decision Making ◽  
Organizational Commitment ◽  
Information Flow ◽  
Structural Equation ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Self Report ◽  
Equation Modeling ◽  
Content Type

Purpose Focusing on ethical issues when making organizational decisions should encourage a variety of positive outcomes for companies and their employees. The purpose of this paper is to determine the degree to which data-based ethical decision making, lateral relations and organizational commitment are interrelated in organizations. Design/methodology/approach Data were collected from business professionals employed at multiple locations of a financial services firm operating in the USA. Mediation analysis (based on structural equation modeling) was used to test the proposed relationships. Findings Results indicated that employees’ perceptions of data-based ethical decision making were positively related to perceived lateral relations, and that perceived lateral relations were positively related to organizational commitment. Research limitations/implications Given that information was collected using only a self-report questionnaire, common method bias could be an issue. In addition, the study’s cross-sectional design limits conclusions about causality. Another limitation involves the study’s homogenous sample, which decreases the generalizability of the findings. Finally, variable responses could have been impacted by individual frames of reference and other perceptual differences. Practical implications Results suggest that information flow enhancements should support or be consistent with horizontal information flow enhancements, and that together these factors should increase employee commitment. Originality/value Given the dearth of existing research, this interdisciplinary investigation is important because it fills gaps in the management literature. This study is also important because the results could inform decisions regarding the use of data analysis in ethical decisions and lateral forms of organizational structuring to improve work attitudes.

Internal and external auditor ethical decision‐making

2013 ◽  
Vol 28 (4) ◽  
pp. 300-322 ◽  
Author(s):  
Donald F. Arnold ◽  
Jack W. Dorminey ◽  
A.A. Neidermeyer ◽  
Presha E. Neidermeyer
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Exploratory Research ◽  
Social Consensus ◽  
Content Type ◽  
International Firms ◽  
Internal Auditors ◽  
External Auditors ◽  
External Auditor

PurposeThe aim of this exploratory research is to compare three sectors of the auditing profession – internal auditors, external auditors from larger international firms, and external auditors from smaller/regional firms – in regard to the influence of situational context on their ethically‐related decision‐making and judgment evaluations.Design/methodology/approachAgainst the backdrop of five vignettes applied with a survey, the paper examines the potential influence of social consensus and magnitude of consequence on the ethical decision path of these three auditor groups.FindingsThe paper finds that, in all cases, social consensus and magnitude of consequences exert influence on the ethical decision path. In the case of social consensus, however the paper finds that the ethical decision path is fully mediated for large firm auditors but is only partial mediated for the other two groups of auditors.Originality/valueThis research examines responses from both internal and external auditors. Comparison between such groups is unique because these groups have not been well researched in the past literature.

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.

scholarly journals A Framework for Authentic Ethical Decision Making in the Face of Grand Challenges: A Lonerganian Gradation

2021 ◽  
Author(s):  
Patricia Larres ◽  
Martin Kelly
Keyword(s):  
Decision Making ◽  
Business Ethics ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Codes Of Ethics ◽  
Human Beings ◽  
Human Flourishing ◽  
Invariant Structure ◽  
Grand Challenges

AbstractThis paper contributes to the contemporary business ethics narrative by proposing an approach to corporate ethical decision making (EDM) which serves as an alternative to the imposition of codes and standards to address the ethical consequences of grand challenges, like COVID-19, which are impacting today’s society. Our alternative approach to EDM embraces the concept of reflexive thinking and ethical consciousness among the individual agents who collectively are the corporation and who make ethical decisions, often in isolation, removed from the collocated corporate setting. We draw on the teachings of the Canadian philosopher and theologian, Fr. Bernard Lonergan, to conceptualize an approach to EDM which focuses on the ethics of the corporate agent by nurturing the universal and invariant structure that is operational in all human beings. Embracing Lonergan’s dynamic cognitive structure of human knowing, and the structure of the human good, we advance a paradigm of EDM in business which emboldens authentic ethical thought, decision making, and action commensurate with virtuous living and germane to human flourishing. Lonergan’s philosophy guides us away from the imposition of over-arching corporate codes of ethics and inspires us, as individual agents, to attend to the data of our own consciousness in our ethical decision making. Such cognitional endowment leads us out of the ethics of the ‘timeless present’ (Islam and Greenwood in Journal of Business Ethics 170: 1–4, 2021) towards ethical authenticity in business, leaving us better placed to reflect upon and address the ethical issues emanating from grand challenges like COVID-19.

Bulldog decision

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Travis Lee Cyphers ◽  
Julianne Renee Apodaca
Keyword(s):  
Decision Making ◽  
Theoretical Basis ◽  
Authentic Leadership ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Content Type ◽  
Military Justice ◽  
Commanding Officer ◽  
Academic Level ◽  
Military Law

Theoretical basis The theoretical basis for this case is a focus on ethical decision-making based upon a decision-making tree proposed by Bagley et al. (2003). Once multiple options are determined as ethical, integrating authentic leadership into the decision-making process can help leaders made difficult decisions. Research methodology The authors conducted extensive research through IBISWorld, EBSCOhost, and academic journals to review ethical decision-making and authentic leadership. The authors successfully piloted the case with over 100 undergraduate and graduate students enrolled in leadership courses. Case overview/synopsis The case describes an ethical decision a young commanding officer must make. A soldier under their leadership has been charged with an inappropriate relationship with a minor. The officer must decide between two actions that are legal within the military justice system. Each decision has ramifications that will significantly affect the organization. Complexity academic level The case is best taught in undergraduate and graduate leadership courses. Course participants do not need a detailed understanding of military leadership or military law to apply fundamental concepts.

Altruism as a pathway to unethical action

2020 ◽  
Vol 36 (2) ◽  
pp. 235-247
Author(s):  
Michael Babula ◽  
Max Tookey ◽  
Glenn Muschert ◽  
Mark Neal
Keyword(s):  
Decision Making ◽  
Decision Maker ◽  
Unethical Behavior ◽  
Design Methodology ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Self Esteem ◽  
Decision Makers ◽  
Content Type ◽  
The Poor

Purpose The purpose of this paper is to answer the question, “Can particular types of altruism influence people to make unethical decisions?” The purpose of seeking to answer this question is to better understand those cases in personal, public and commercial life whereby a decision-maker is influenced by what is widely perceived to be a positive thing – altruism – to make unethical choices. Design/methodology/approach An experiment was designed to test the influence of different categories of altruism on decision-making about whether to find another guilty for a regulatory transgression. This involved the establishment and running of a student panel at a UK university, which was given the task of determining the guilt or otherwise of two students accused of plagiarism – one from a poor background; one from a rich background. Through a survey of both the decision-makers and their judgments, and by analyzing the data using t-tests and Mann–Whitney tests, the associations between different categories of altruism and the decisions made could be ascertained. Findings A total of 70.7% of the participants voted “not-guilty” for the poor student, whereas 68.3% voted “guilty” for the wealthy student. This indicated that self-interested, namely, egoistic altruism complemented by social and self-esteem needs gratification was significantly associated with violating foundational ethical principles. Originality/value This is the first study to be done that attempts to evaluate the relationships between different categories of altruism and ethical decision-making. The findings here challenge aggregating all forms of empathy together when exploring the antecedents of unethical behavior.

Developing ethical managers for future business roles: a qualitative study of the efficacy of “Stand-Alone” and “Embedded” University “Ethics” courses

2020 ◽  
Vol 13 (2) ◽  
pp. 145-162 ◽  
Author(s):  
David Alastair Coldwell ◽  
Robert Venter ◽  
Emmanuel Nkomo
Keyword(s):  
Decision Making ◽  
Business Ethics ◽  
Moral Reasoning ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Business Leaders ◽  
Higher Learning ◽  
Content Type ◽  
Postgraduate Students ◽  
Ethics Courses

Purpose While the problem of unethical leadership is undoubtedly a global one, the urgency of generating ethical leadership to advance the development of Africa has never been more evident than it is today. The challenge for higher education in developing ethical leaders is of core importance, as it is responsible for providing the main recruiting ground of business leaders. The current paper reports findings of a qualitative study of postgraduate students’ ethical development at the end of courses in business ethics aimed to enhance moral reasoning and ethical decision-making. The paper aims to ascertain whether stand-alone ethics courses are more effective than integrated ones in achieving academic ethical competency. Design/methodology/approach The study adopts an idiographic approach which aims at eliciting individual student subjective perceptions of the effects of the direct and indirect courses of ethical instruction on their moral reasoning and ethical practice. The research design broadly follows Mill’s (2017) method of difference. Findings Findings indicate perceived differences in the relative effectiveness of stand-alone and embedded ethics courses among students but also show that most students hold positive overall evaluations of the effectiveness of the both types of ethics instruction. Research limitations/implications Limitations to the study include that it is cross-sectional, involves a small sample of postgraduate students and is restricted to two management courses at one institution of higher learning. Furthermore, while Mill (2017) provides a useful research design in this context, it is not able to indicate causality, as there are other possible unidentified “third variables” that may be the actual cause of student differences between embedded and stand-alone ethics courses. The study is not able to show the durability and transfer of ethical competencies into students’ later working lives. Practical implications The study provides a useful practical educational contribution to the extant knowledge in the field in that it suggests that ethical courses aimed at giving students a moral reasoning “toolkit” for ethical decision-making are more effective when delivered in the stand-alone format, whereas practical decision-making skills are best honed by embedded business ethics courses. Social implications The problem of corruption in business and politics in South Africa is widely documented and has been regarded as responsible for creating a serious developmental drag on the alleviation of poverty and quality of lives of the majority of people in the country. The moral/ethical competency and behavior of future business leaders is partly the responsibility of institutions of higher learning. The study aims to find the most effective means of imparting moral awareness in postgraduate students who are likely to take up business leadership positions in their future careers. Originality/value The study provides useful contribution to the extant knowledge in the field in the African context in that it suggests that ethical courses aimed at giving students a moral reasoning “toolkit” for ethical decision-making are more effective when delivered in the stand-alone format, whereas practical decision-making skills are best honed by embedded business ethics courses.

Ethical Decision-Making in School Mental Health

2021 ◽  
Author(s):  
James C. Raines ◽  
Nic T. Dibble
Keyword(s):  
Mental Health ◽  
Decision Making ◽  
School Psychologists ◽  
Mental Health Professionals ◽  
Health Professionals ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
School Mental Health ◽  
Codes Of Ethics ◽  
National Association

Ethical decision making in school mental health provides mental health professionals with a seven-step approach to managing ethical predicaments. It combines guidance from four major codes of ethics, including the American School Counseling Association, National Association of School Nurses, National Association of School Psychologists, and National Association of Social Workers. Ethical issues are endemic for mental health professionals working with minors in a host setting like schools. New interventions, evolving technologies, and a patchwork of ethical and legal guidelines create a constant stream of new ethical dilemmas. Longstanding and complex questions rarely give way to quick and easy answers. The seven-step model presented here enables readers to apply a practical process that minimizes their liability and protects their students. Beginning with an introduction of the moral, legal, and clinical foundations that undergird ethical practice, the authors present an ethical decision-making model with seven steps: know yourself and your responsibilities, analyze the dilemma, seek consultation, identify courses of action, manage clinical concerns, enact the decision, and reflect on the process. The second edition includes meticulously updated chapters based on recent changes to all of the codes of ethics over the past 10 years. It also has a new chapter on the universal issue of ethical recordkeeping. This handy guide is written for multidisciplinary teams of mental health professionals, including school social workers, school psychologists, school nurses, and school counselors. It provides a trusty resource with the following elements: Clearly organized chapters that introduce a process approach to ethical decision-making; Interprofessional and collaborative approach to working with other stakeholders; Case examples and practice exercises illustrate real work application of ethical guidelines; and Glossary, web resources, and U.S. Supreme Court decisions on students’ civil rights.

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