scholarly journals T he E ffect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making o n Tax Consultants

2021 ◽  
Vol 10 (4) ◽  
pp. 256-260
Author(s):  
Wiwik Tiswiyanti ◽  
◽  
Prof. Dr. H. Haryadi ◽  
Dr. Hj. Sri Rahayu ◽  
Dr. Enggar Diah Puspa Arum ◽  
...  
Keyword(s):  
Decision Making ◽  
Significant Influence ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Culture ◽  
Ethical Decisions ◽  
Organizational Ethical Culture ◽  
Analysis Technique ◽  
Indirect Relationship ◽  
The Relationship

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model.

scholarly journals Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hidayatul Khusnah
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Moral Intensity ◽  
Ethical Culture ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
Testing Data ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention    

scholarly journals Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

2020 ◽  
Vol 11 (5) ◽  
pp. 93
Author(s):  
Abdul Hamid Habbe ◽  
Andi Kusumawati ◽  
Alimuddin ◽  
Yohanis Rura ◽  
Iskandar Muda
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Earnings Management ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Cognitive Moral Development ◽  
Postgraduate Students ◽  
Ethical Decisions ◽  
Full Factorial ◽  
The Relationship

This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects.There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development, the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situation has no impact on the relationship between levels of cognitive moral development and ethical decision making.The assumption stating that cognitive moral development of each participant has been an anchor and not easily changed to the different or the opposite situations is empirically proven.

The Problem of Disagreement in Legal Ethics Theory

2013 ◽  
Vol 26 (1) ◽  
pp. 181-217 ◽  
Author(s):  
Alice Woolley
Keyword(s):  
Public Policy ◽  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Issues ◽  
Ethical Theories ◽  
Legal Ethics ◽  
Ethical Problems ◽  
Ethical Decisions ◽  
The Relationship

Legal ethics theories give competing and exclusive accounts of the ethical foundations of the lawyer’s role. They disagree about the relationship between morality and law, about the content of the lawyer’s central ethical duties and about how specific ethical problems should be resolved. Each theoretical account asserts that the others are mistaken in some fundamental way. Yet all legal ethics theories are theories of action; legal ethics theorists do not seek merely to enlighten, they also seek to influence how lawyers and the legal profession respond to ethical issues. This creates a problem of disagreement: the problem created by the divergent but exclusive claims made by different ethical theories at the point when those theories are to be translated into action. This paper considers how, given the problem of disagreement, legal ethics theories can have any impact on individual ethical decision-making or public policy. Specifically, it considers how theories can have any impact given a) that they fundamentally disagree; and b) what experimental psychology tells us about how people make ethical decisions in fact, and the nature of lawyer regulation.

scholarly journals Pengalaman Memoderasi Pengaruh Idealisme dan Komitmen pada Keputusan Etis Konsultan Pajak di Wilayah Provinsi Bali

2019 ◽  
Author(s):  
Made Gede Wirakusuma
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Response Rate ◽  
Sampling Technique ◽  
Positive Influence ◽  
Professional Commitment ◽  
Ethical Decisions ◽  
Raising Awareness ◽  
The Relationship

Tax consultants are indispensable as associates of the Direktorat Jendral Pajak to help in raising awareness about the importance of taxpayer compliance. This study aims to determine the influence of experience on the relationship between idealism and professional commitment to ethical decision-making by tax consultants. The questionnaires were sent to the respondents/sample (members of Ikatan Konsultan Pajak Indonesia [IKPI]) of Bali Province. The sample was determined using the purposive sampling technique. Ninety questionnaires from 109 respondents working as tax consultants in Bali Province were collected as a pilot research, with a useable response rate of 84.1%. The results of the moderated regression analysis (MRA) analysis demonstrate that experience reinforces the positive influence of the relationship between idealism and ethical decisions of tax consultants, while it has no effect on the relationship between professional commitment and ethical decision-making by tax consultants in Bali Province. Keywords: ethical decision, idealism, professional commitment, experience

Care Ethics: A Concept in Search of a Framework

1995 ◽  
Vol 4 (1) ◽  
pp. 56-63 ◽  
Author(s):  
Erich H. Loewy
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Care Ethics ◽  
Healthcare Setting ◽  
The Other ◽  
Care Ethic ◽  
The Relationship

In this paper, I want to try to put what has been termed the “care ethics” into a different perspective. While I will discuss primarily the use of that ethic or that term as it applies to the healthcare setting in general and to the deliberation of consultants or the function of committees more specifically, what I have to say is meant to be applicable to the problem of using a notion like “caring” as a fundamental precept in ethical decision making. I will set out to examine the relationship between theoretical ethics, justice-based reasoning, and care-based reasoning and conclude by suggesting not only that all are part of a defensible solution when adjudicating individual cases, but that these three are linked and can, in fact, be mutually corrective. I will claim that using what has been called “the care ethic” alone is grossly insufficient for solving individual problems and that the term can (especially when used without a disciplined framework) be extremely dangerous. I will readily admit that while blindly using an approach based solely on theoretically derived principles is perhaps somewhat less dangerous, it is bound to be sterile, unsatisfying, and perhaps even cruel in individual situations. Care ethics, as I understand the concept, is basically a non- or truly an anti-intellectual kind of ethic in that it tries not only to value feeling over thought in deliberating problems of ethics, but indeed, would almost entirely substitute feeling for thought. Feeling when used to underwrite undisciplined and intuitive action without theory has no head and, therefore, no plan and no direction; theory eventuating in sterile rules and eventually resulting in action heedlessly based on such rules lacks humanity and heart. Neither one nor the other is complete in itself. There is no reason why we necessarily should be limited to choosing between these two extremes.

Understanding the Millennials’ Integrated Ethical Decision-Making Process: Assessing the Relationship Between Personal Values and Cognitive Moral Reasoning

2017 ◽  
Vol 58 (8) ◽  
pp. 1671-1706 ◽  
Author(s):  
James Weber
Keyword(s):  
Decision Making ◽  
Moral Reasoning ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Personal Values ◽  
Strong Relationship ◽  
Value Orientations ◽  
Decision Making Processes ◽  
The Relationship ◽  
Cognitive Moral Reasoning

Focusing on millennials, individuals born between 1980 and 2000 and representing the largest generational population in our history, this research seeks to understand their ethical decision-making processes by exploring the distinctive, yet interconnected, theories of personal values and cognitive moral reasoning. Utilizing a decision-making framework introduced in the 1990s, we discover that there is a statistically supported relationship between a millennial’s personal value orientation and stage of cognitive moral reasoning. Moreover, we discover a strong relationship between three of the four value orientations and a corresponding stage of cognitive moral reasoning. The theoretical and practical research implications of our discovery about millennials’ decision making are discussed.

scholarly journals A Deeper Look at Autonomous Vehicle Ethics: An Integrative Ethical Decision-Making Framework to Explain Moral Pluralism

2021 ◽  
Vol 8 ◽  
Author(s):  
Jimin Rhim ◽  
Ji-Hyun Lee ◽  
Mo Chen ◽  
Angelica Lim
Keyword(s):  
Decision Making ◽  
Moral Reasoning ◽  
Moral Philosophy ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Autonomous Vehicle ◽  
Moral Dilemma ◽  
Individual Factors ◽  
Ethical Decisions ◽  
Ethical Behavioral Intentions

The autonomous vehicle (AV) is one of the first commercialized AI-embedded robots to make autonomous decisions. Despite technological advancements, unavoidable AV accidents that result in life-and-death consequences cannot be completely eliminated. The emerging social concern of how an AV should make ethical decisions during unavoidable accidents is referred to as the moral dilemma of AV, which has promoted heated discussions among various stakeholders. However, there are research gaps in explainable AV ethical decision-making processes that predict how AVs’ moral behaviors are made that are acceptable from the AV users’ perspectives. This study addresses the key question: What factors affect ethical behavioral intentions in the AV moral dilemma? To answer this question, this study draws theories from multidisciplinary research fields to propose the “Integrative ethical decision-making framework for the AV moral dilemma.” The framework includes four interdependent ethical decision-making stages: AV moral dilemma issue framing, intuitive moral reasoning, rational moral reasoning, and ethical behavioral intention making. Further, the framework includes variables (e.g., perceived moral intensity, individual factors, and personal moral philosophies) that influence the ethical decision-making process. For instance, the framework explains that AV users from Eastern cultures will tend to endorse a situationist ethics position (high idealism and high relativism), which views that ethical decisions are relative to context, compared to AV users from Western cultures. This proposition is derived from the link between individual factors and personal moral philosophy. Moreover, the framework proposes a dual-process theory, which explains that both intuitive and rational moral reasoning are integral processes of ethical decision-making during the AV moral dilemma. Further, this framework describes that ethical behavioral intentions that lead to decisions in the AV moral dilemma are not fixed, but are based on how an individual perceives the seriousness of the situation, which is shaped by their personal moral philosophy. This framework provides a step-by-step explanation of how pluralistic ethical decision-making occurs, reducing the abstractness of AV moral reasoning processes.

Simulating Complexity-Based Ethics for Crucial Decision Making in Counter Terrorism

2008 ◽  
pp. 3250-3268
Author(s):  
Cecilia Andrews ◽  
Edward Lewis
Keyword(s):  
Decision Making ◽  
Power Systems ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Counter Terrorism ◽  
Ideal State ◽  
Ethical Decisions ◽  
Systems Planning ◽  
Planning Approach ◽  
Tools And Techniques

“Counter-terrorism refers to the practices, tactics and strategies that governments, militaries and other groups adopt in order to fight terrorism.” Counter Terrorism (CT) is a complex system driven by political, stress and time pressures that contribute to the enormous difficulty that involved people face in making sustainable ethical decisions. This chapter proposes a systems planning approach for enhancing the sustainability of crucial ethical decisions in CT. First, we describe the need for enhancing crucial ethical decision-making using some recent cases. Next, we evaluate the relevance and utility of a systems planning approach in providing such enhancements for CT. We develop the “ideal state” for tools and techniques to be used for crucial ethical decision-making in CT. We propose the POWER systems planning framework as a model for advancing towards this ideal state Finally, we consider how games and simulation could be used to envision and inform, aid synthesis of and support evaluation of decision-making through the POWER model.

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