scholarly journals Sifat Machiavelli, Tekanan Ketaatan dalam Keputusan Etis: Keputusan Individu dan Kelompok

2018 ◽  
Vol 5 (1) ◽  
pp. 101-116
Author(s):  
Aprina Nugrahesthy Sulistya Hapsari ◽  
Aida Sari Situmeang ◽  
Intiyas Utami

This research aims to test causality of obedience pressure, the Machiavellian character, and the ethical decision.  It employs laboratory experiment with 2x2 between within-subject experimental designs. The respondents are 170 students as the representative of junior accounting staff. The independent variable is the ethical decision, and the dependent variables are Machiavellian character and obedience pressure.  The result of this research shows that obedience pressure has causal effect on ethical decision. The Machiavellian characteristic gives a negative effect on the decision of the subject under high obedience pressure. Decision made under high obedience pressure and in group decision-making result in a higher ethical decision compared to the decision made individually. Whereas, the subject under low obedience pressure whether as an individual or a group experiences low ethical dilemma which results in ethical decision making.

Author(s):  
Daniel T.L. Shek ◽  
Janet T.Y. Leung

AbstractThis paper examines the perceived benefits of a university subject on leadership and intrapersonal development (“Tomorrow’s Leaders” at The Hong Kong Polytechnic University) from the perspective of the students. Based on the reflections of 62 students, several perceived benefits of the subject were identified, including promotion of self-understanding, enhancement of intrapersonal and interpersonal qualities, improvement of relationships with peers and their families, cultivation of new perspectives towards life, development of moral and ethical decision-making capacities, having better adjustment to the university life, acquisition of knowledge and skills to become effective leaders, and building up of competencies that will be useful in their future lives and career. These findings illustrate the importance of an effective university subject that attempts to promote the holistic development of young people.


2017 ◽  
Vol 20 (5) ◽  
pp. 127-139
Author(s):  
Andrzej Klimczuk

The popularisation of drawing up codes that are addressed to various social groups is one of the features of the modern world. However, researchers of the phenomenon have not yet reached a consensus about the moral validity and utility of this activity. The article thoroughly reviews the Polish literature on the subject with regard to the reasons for taking a moderate stance on the codification of ethical standards. The essay describes the main concepts of ethical codes as well as arguments for their approval and rejection. Attention is drawn to the ways of improving the effectiveness of codes and to the ethical decision-making procedure that reconciles the positions of the supporters and opponents of codification.


2006 ◽  
Vol 16 (4) ◽  
pp. 475-504 ◽  
Author(s):  
Michael L. Michael

Abstract:Despite the recent rash of corporate scandals and the resulting rush to address the problem by adding more laws and regulations, seemingly little attention has been paid to how the nature (not the substance) of rules may or may not affect ethical decision-making. Drawing on work in law, ethics, management, psychology, and other social sciences, this article explores how several characteristics of rules may interfere with the process of reaching and implementing ethical decisions. Such a relationship would have practical implications for regulatory policy and managers of organizations, and the article concludes by suggesting how regulations and corporate ethics programs should be able to improve the ethical culture of business and enhance the ethical decision-making skills of employees.One might suppose that where law is largely absent, behavior is pretty bad. Yet it turns out to be nearly the other way around. The two areas where law is arguably the largest presence in ordinary life—driving cars and paying taxes—are probably the two areas where there is the largest amount of self-conscious cheating.NASA’s culture of bureaucratic accountability emphasized chain of command, procedure, following the rules, and going by the book. While rules and procedures were essential for coordination, they had an unintended but negative effect. Allegiance to hierarchy and procedure had replaced deference to NASA engineers’ technical expertise.


Author(s):  
Ida Bagus Widhi Aksiana ◽  
I Ketut Sujana

The purpose of this study was to determine the effect of risk preferences, professional dominance, current information, and professional relationships on tax consultant ethical decision making. This study uses a saturated sampling method with respondents being Tax Consultants Registered at the Indonesian Tax Consultant Association in the Bali Nusa Tenggara Region. Data collection methods used are questionnaires and data analysis using multiple linear regression. The results showed that risk preferences negatively affected the tax consultant's ethical decision making. Professional domination has a negative effect on tax consultant ethical decision making. Present information has a positive effect on tax consultant ethical decision making. Professional relations have a negative effect on tax consultant ethical decision making.


2015 ◽  
Vol 3 (4) ◽  
pp. 359-364 ◽  
Author(s):  
Karin L. Price ◽  
Margaret E. Lee ◽  
Gia A. Washington ◽  
Mary L. Brandt

1992 ◽  
Author(s):  
Michael C. Gottlieb ◽  
◽  
Jack R. Sibley

Author(s):  
Vykinta Kligyte ◽  
Shane Connelly ◽  
Chase E. Thiel ◽  
Lynn D. Devenport ◽  
Ryan P. Brown ◽  
...  

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