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.

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.

Decision Making in SMEs

2014 ◽  
pp. 301-314
Author(s):  
Gizem Öksüzoğlu-Güven
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Moral Psychology ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Cognitive Moral Development ◽  
External Factors ◽  
Decision Making Process ◽  
Ethical Ideologies ◽  
Entrepreneurial Decision

This chapter explores theories and concepts of ethical decision making in SMEs and how individuality of entrepreneurs affects their organisations. In order to investigate the entrepreneurial ethical decision-making process, the chapter crossbreeds the concepts of greed and power, cognitive moral development, ethical ideologies, and individual psychological characteristics as determinant of ethical decision making. Through discussion of relevant models, the chapter presents arguments on determinants of individual ethical decision making as well as external factors that influence the decision-making process. In doing so, it aims to provide a distinctive perspective on understanding decision making in SMEs through forming a bridge between individual moral psychology and entrepreneurial decision making. This understanding enables us to have an alternative reasoning when examining employment-related issues.

The Effect of Organizational Forces on Individual Morality: Judgment, Moral Approbation, and Behavior

1998 ◽  
Vol 8 (3) ◽  
pp. 431-445 ◽  
Author(s):  
Thomas M. Jones ◽  
Lori Verstegen Ryan
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Moral Judgment ◽  
Recent Work ◽  
Ethical Behavior ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Cognitive Moral Development ◽  
Relative Lack ◽  
And Behavior

Abstract:To date, our understanding of ethical decision making and behavior in organizations has been concentrated in the area of moral judgment, largely because of the hundreds of studies done involving cognitive moral development. This paper addresses the problem of our relative lack of understanding in other areas of human morality by applying a recently developed construct—moral approbation—to illuminate the link between moral judgment and moral action. This recent work is extended here by exploring the effect that organizations have on ethical behavior in terms of the moral approbation construct.

Decision Making in SMEs

2015 ◽  
pp. 1049-1062
Author(s):  
Gizem Öksüzoğlu-Güven
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Moral Psychology ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Cognitive Moral Development ◽  
External Factors ◽  
Decision Making Process ◽  
Ethical Ideologies ◽  
Entrepreneurial Decision

This chapter explores theories and concepts of ethical decision making in SMEs and how individuality of entrepreneurs affects their organisations. In order to investigate the entrepreneurial ethical decision-making process, the chapter crossbreeds the concepts of greed and power, cognitive moral development, ethical ideologies, and individual psychological characteristics as determinant of ethical decision making. Through discussion of relevant models, the chapter presents arguments on determinants of individual ethical decision making as well as external factors that influence the decision-making process. In doing so, it aims to provide a distinctive perspective on understanding decision making in SMEs through forming a bridge between individual moral psychology and entrepreneurial decision making. This understanding enables us to have an alternative reasoning when examining employment-related issues.

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

scholarly journals Bad Apples in Bad Barrels Revisited: Cognitive Moral Development, Just World Beliefs, Rewards, and Ethical Decision-Making

2006 ◽  
Vol 16 (4) ◽  
pp. 449-473 ◽  
Author(s):  
Neal M. Ashkanasy ◽  
Carolyn A. Windsor ◽  
Linda K. Treviño
Keyword(s):  
Decision Making ◽  
Moral Development ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Interactive Effect ◽  
Personal Characteristics ◽  
Outcome Expectancies ◽  
Cognitive Moral Development ◽  
Just World ◽  
Organizational Rewards

Abstract:In this study, we test the interactive effect on ethical decision-making of (1) personal characteristics, and (2) personal expectancies based on perceptions of organizational rewards and punishments. Personal characteristics studied were cognitive moral development and belief in a just world. Using an in-basket simulation, we found that exposure to reward system information influenced managers’ outcome expectancies. Further, outcome expectancies and belief in a just world interacted with managers’ cognitive moral development to influence managers’ ethical decision-making. In particular, low-cognitive moral development managers who expected that their organization condoned unethical behavior made less ethical decisions while high cognitive moral development managers became more ethical in this environment. Low cognitive moral development managers also behaved less ethically when their belief in a just world was high.

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