Unpacking the effects of moral intensity and cultural values on ethical decision-making

被引:0
|
作者
Bekoe, Rita Amoah [1 ]
Owusu, Godfred Mathew Yaw [1 ]
Korankye, Gabriel [2 ]
Donkor, Josephine Baaba Agyekum [3 ]
机构
[1] Univ Ghana, Business Sch, Dept Accounting, Accra, Ghana
[2] Univ Profess Studies, Dept Accounting, Accra, Ghana
[3] Malaysia Univ Sci & Technol, Dept Management, Petaling Jaya, Malaysia
关键词
Moral intensity; Ethical judgement; Cultural orientation; Power distance; Masculinity-femininity; PLS-SEM; DIMENSIONS; STUDENTS; JUDGMENTS; ORGANIZATIONS; ORIENTATION; PERCEPTIONS; MANAGEMENT; VARIABLES; IMPACT;
D O I
10.1108/IJOES-10-2024-0355
中图分类号
F [经济];
学科分类号
02 ;
摘要
PurposeEthical decisions are generally based on the intensity of the moral issue at stake. While moral intensity has been studied variously, little is known about the link between individual cultural orientations and the importance attached to the characteristics of a moral issue. The purpose of this study is to examine the effect of moral intensity on ethical judgement while evaluating the relationship between an individual's cultural orientation and moral intensity.Design/methodology/approachData was gathered from 308 tertiary students at a large public university in Ghana by means of self-administered questionnaires. The partial least square-structural equation modelling technique was used to test for the hypothesised relationships in this study.FindingsThe analysis reveals that moral intensity significantly predicts the ethical judgement of individuals. Further, the authors find a significant positive relationship between indulgence, self-restraint, power distance, uncertainty avoidance and masculinity-femininity and moral intensity.Practical implicationsKnowledge on the implications of cultural orientations on moral issues provides educators and trainers the basis for designing and implementing strategies that can help improve the ethical judgement of individuals.Originality/valueThe study introduces a new perspective to the moral intensity literature by highlighting the unique role of individuals' cultural orientation in ethical decision-making.
引用
收藏
页数:21
相关论文
共 50 条
  • [21] Self-efficacy and ethical decision-making
    Stenmark, Cheryl K.
    Redfearn, Robert A.
    Kreitler, Crystal M.
    ETHICS & BEHAVIOR, 2021, 31 (05) : 301 - 320
  • [22] Moral and ethical decision-making: A chance for doping prevention in sports?
    Melzer, Marcus
    Elbe, Anne-Marie
    Brand, Ralf
    ETIKK I PRAKSIS, 2010, 4 (01): : 69 - 85
  • [23] Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context
    Liyanapathirana, Nirupika
    Low, Mary
    JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, 2024, 20 (05) : 896 - 925
  • [24] Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making
    Vinson, Jeremy M.
    Curtis, Mary B.
    Conover, Teresa L.
    Chui, Lawrence
    JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 41
  • [25] Ethical consumer decision-making: The role of need for cognition and affective responses
    Yacout, Omneya Mokhtar
    Vitell, Scott
    BUSINESS ETHICS-A EUROPEAN REVIEW, 2018, 27 (02) : 178 - 194
  • [26] Logisticians' ethical decision-making: does the psychological safety team matter?
    Belghit, Anne Goujon
    Husser, Jocelyn
    Dardour, Ali
    SUPPLY CHAIN FORUM, 2019, 20 (03): : 215 - 227
  • [27] Ethical decision-making in purchasing channels: A context of developing B2B markets
    Rasheed, Muhammad Faisal
    Husser, Jocelyn
    Junaid, Muhammad
    Goujon Belghit, Anne
    Abdoune, Radouane
    SUPPLY CHAIN FORUM, 2023,
  • [28] The Effects of Proximity and Empathy on Ethical Decision-Making: An Exploratory Investigation
    Mencl, Jennifer
    May, Douglas R.
    JOURNAL OF BUSINESS ETHICS, 2009, 85 (02) : 201 - 226
  • [29] Moral Pragmatism as a Bridge Between Duty, Utility, and Virtue in Managers' Ethical Decision-Making
    Drascek, Matej
    Buhovac, Adriana Rejc
    Andolsek, Dana Mesner
    JOURNAL OF BUSINESS ETHICS, 2021, 172 (04) : 803 - 819
  • [30] Mindfulness, Moral Reasoning and Responsibility: Towards Virtue in Ethical Decision-Making
    Small, Cherise
    Lew, Charlene
    JOURNAL OF BUSINESS ETHICS, 2021, 169 (01) : 103 - 117