National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy

2017 ◽  
Vol 16 (2) ◽  
pp. 103-120 ◽  
Author(s):  
Mary B. Curtis ◽  
Jeremy M. Vinson ◽  
Teresa L. Conover ◽  
Lorenzo Lucianetti ◽  
Valentina Battista
Keyword(s):  
National Culture ◽  
Social Contract ◽  
Country Of Origin ◽  
Ethical Judgment ◽  
Managerial Accounting ◽  
Business World ◽  
Ethical Judgments ◽  
Accounting Professionals ◽  
The Impact ◽  
The U.S

ABSTRACT Globalization defines the business world today, yet globalization also leads to many types of misunderstandings regarding ethics, motives, and trust. We apply the theory of social contracts for the purpose of aiding the understanding of moral diversity arising from globalization. Specifically, we seek to better understand how country of origin, and role within country, lead to community “microsocial” norms that inform social contract ethical judgments. A total of 695 managerial accounting professionals and accounting students from Italy and the U.S. completed the survey. Employing a moderated mediation model, we find that country of origin is significantly related to intended behaviors in two business situations, and this relationship is mediated by social contract ethical judgment. Further, the impact of national culture on social contract ethical judgment is moderated by role (professional versus student). Multiple mediation analysis supports our contention that contractual evaluations precede moral equity assessments and that both contractual and moral equity ethical judgments affect ethical intentions.

The impact of emotional intelligence on ethical judgment

2018 ◽  
Vol 37 (6) ◽  
pp. 503-511 ◽  
Author(s):  
Margaret Hopkins ◽  
R. Deepa
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Ethical Decision Making ◽  
Ethical Judgment ◽  
Future Research ◽  
Ethical Perspective ◽  
Ethical Judgments ◽  
Content Type ◽  
The Usa ◽  
The Impact

Purpose The purpose of this paper is to investigate the important relationships between emotional intelligence (EI) and ethical decision making (EDM). Design/methodology/approach Participants were 100 students from MBA programs in the USA and India who completed two surveys: one measuring their EI, and the second their use of four different ethical perspectives in three scenarios. Multiple regression analyses were performed to discover relationships between overall EI, certain dimensions of EI and their ethical judgments. Findings The authors’ results found that the composite EI score as well as the EI subscale of decision making were both significantly related to the relativism ethical perspective. Age was an additional significant factor for EI and EDM. Research limitations/implications Future research should attempt to replicate these findings among different managerial levels, industries and countries to further understand the distinctive relationships between EI and ethical judgments. Practical implications This study highlights the importance of integrating EI and ethical judgment within corporate training programs and business school curricula, as important is the emphasis on moving the subject of ethical judgment from one of awareness to sustained ethical behavior through accountability. Originality/value This study contributes to the literature by identifying how EI and its decision-making subscale are significant to EDM.

scholarly journals Religiosity, Ethical Judgments and Malaysian Muslim Students

2009 ◽  
Vol 4 (1) ◽  
Author(s):  
Rusnah Muhamad
Keyword(s):  
Religious Education ◽  
Religious Commitment ◽  
Ethical Judgment ◽  
Ethical Behaviour ◽  
Business Practices ◽  
Muslim Students ◽  
Ethical Judgments ◽  
The Impact

Culture is often cited as one of the powerful determinants in shaping the personality and behaviour of individuals. Religion, being an important element of culture, is seen as playing an important role in determining how people behave in certain situations. Various authors have suggested religion as an important dimension in Malaysian ethical behaviour studies especially for the Malays. Yet this construct is generally ignored or incorporated into other constructs. This study investigates the influence of religious education on the perceptions of unethical business practices among final year students in one of the local universities in Malaysia. In particular, this study examines the impact of education stream on the level of religious commitment among Malay Muslim students and how these two variables influence their ethical judgment. It was found that the level of religiosity is negative and significantly related to the level of tolerant towards unethical business practices. The findings also establish that more students from the religious education stream are found to be more religious and consequently, are less tolerance towards unethical business practices.

John Rawls

2012 ◽  
Author(s):  
Alan Ryan
Keyword(s):  
Social Justice ◽  
Supreme Court ◽  
Social Contract ◽  
John Rawls ◽  
Civil Disobedience ◽  
Political Life ◽  
Theory Of Justice ◽  
The Social ◽  
The Impact ◽  
The U.S

This chapter examines the impact of John Rawls's A Theory of Justice on the liberal audience that took it up. In A Theory of Justice, Rawls offers a defense of civil disobedience that would make politically motivated disobedience a much more acceptable part of our political life than either the U.S. Supreme Court or the English judiciary seems likely to contemplate. Furthermore, his views about the subservience of economic institutions to “social justice” place him firmly on one side of what is currently the most fiercely contested dividing line in politics in Britain today. The chapter also considers Rawls's use of the theory of the social contract to support his arguments; his principle of “the priority of liberty”; and his “difference principle.” It asserts that Rawls is safe from those critics who maintain that what purports to be a defense of liberalism actually collapses into a wholesale collectivism.

scholarly journals DAMPAK GLOBALISASI PASAR DAN PRODUKSI: DITENGAH LINGKUNGAN BISNIS NASIONAL

2017 ◽  
pp. 151
Author(s):  
A.A. G Agung Artha Kusuma ◽  
KM Agus Satria Pramudana
Keyword(s):  
Purchase Intention ◽  
Low Cost ◽  
Country Of Origin ◽  
Perceived Quality ◽  
Brand Awareness ◽  
Business World ◽  
Consumer Ethnocentrism ◽  
Market Opportunities ◽  
The Impact ◽  
Fashion Involvement

A fundamental shift has happened in the economics and business world. Countries within the same region integrates one another consolidating their politics and economies creating a trading bloc as means for accelerating economic growth. This situation creates new market opportunities and access for low cost workers for producers, consequently generating multiple country of origin information in a single product. For consumers, in terms of evaluating a product, currently are experiencing a new shift, cognitively consumers separate the cue signaled from both country of design and country of manufacture. In this study, first is analysed the impact of strong image related concept that presents with fashion products toward purchase intention, from the test, result is concluded that perceived quality, brand awareness, and fashion involvement had positive correlation toward purchase intention. Second is analysed the role of both country of origin and consumer ethnocentrism that serve as the weak country image concept in moderating function, the outcome form the test concluded that country of origin and consumer ethnocentrism cannot influence the relationship of brand awareness, perceived quality, and fashion involvement toward purchase intention. In addition, based on the findings of this study, further discussed how the interaction between country’s image and brand image affecting purchase intention.

The Impact of Globalization on the U.S. Defense Industrial Base

2013 ◽  
Author(s):  
Jacques S. Gansler ◽  
William Lucyshyn ◽  
John Rigilano
Keyword(s):  
Industrial Base ◽  
The Impact ◽  
The U.S
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