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Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession

“…However, like Barnett et al (1998), they did not find significant differences between absolutists and situationists. More recently, Hartikainen and Torstila (2004), in a study with finance professionals, reached similar results to those in previous studies, with absolutists being the stricter when judging the actions in four of five scenarios and subjectivists being the most lenient in all scenarios used to measure the ethical judgments of the finance professionals.…”

“…Tansey et al (1994) in a study with life insurance agents found that absolutists and subjectivists differ significantly in their moral judgments, absolutists being stricter. Barnett et al (1998) in a sample of marketing professionals also studied the effects of ethical ideology on ethical judgments regarding business-related ethical dilemmas. Their results showed absolutists as the strictest when judging the actions in all three scenarios, and subjectivists as the most lenient, and also showed significant differences between absolutists and subjectivists and between absolutists and exceptionists.…”

Consider the following scenario: “A politically connected White Western European businessman offers to smooth the way for your company to sell in his country … for a fee.”

“…Clearly, this person was attributed a specific identity and loaded with a negative moral evaluation, making this obviously negative stereotyping. Besides his own contributions that used this Rollfast vignette (Fritzsche et al, 1983;Fritzsche et al, 1984;Fritzsche, 1988;Fritzsche, 1995), it appeared in no less than four other articles (Barnett et al, 1998;Kennedy et al, 1996;Kennedy et al, 1998;Lund, 2000;Premeaux et al, 1993). In short, the influence of Fritzsche can be seen in 10 out of the 28 articles (36%) in which we detected negative stereotyping, and in nine out of the 14 articles (71%) that negatively stereotyped Asian people specifically.…”

Ethical Antecedents of Dysfunctional Behaviour in Performance Measurement and Control System

“…DB, like information manipulation, involves ethically questionable activities, and might sometimes be considered as a cushion in the case of a hard fall, and there might be a possibility that these kinds of behaviour can, in fact, be considered as a norm to protect the employees from unexpected events ( Van der Stede, 2000), and as such, ethical. Hence, judging whether to engage in it varies as a function of a person's EI (Barnett et al, 1994;Barnett, Bass, Brown, & Hebert, 1998;Davis, Andersen, & Curtis, 2001;Forsyth, & Berger, 1982;Henle et al, 2005). As such, behaviour engaged would mirror the personal EI adopted, making it a potential predictor of DB.…”