The Empirical Performance of Cognitive Moral Development in Predicting Behavioral Intent

Robin, Donald P.; Gordon, Gus; Jordan, C. L.; Reidenbach, R. Eric

doi:10.2307/3857501

Cited by 31 publications

(10 citation statements)

References 24 publications

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“…Previous research (Jones, 1991; Rest, 1986; Robin et al , 1996) has viewed managers’ ethical decision-making (i.e. “ethical reasoning”) as a multi-stage process and a function of the managers’ affective, cognitive and behavioral responses to a business dilemma.…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Perceived ethicality of moral choice

Chao

Chen

2016

NBRI

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Purpose Motivated by the heated discussion with regard to the Chinese milk powder incident, this paper aims to explore the determinants of Chinese managers’ moral judgment. Are Chinese professional managers’ moral judgments on an ethical dilemma influenced by their commitment to the norms and values recognized by a prestigious professional association outside of China? Do Chinese managers’ moral development and level of relativism impact their ethical decisions? Design/methodology/approach A structured survey was conducted, generating 544 valid responses from Chinese managers. Findings The results showed that moral maturity and relativism, independently and together, were significantly related to Chinese managers’ moral judgment on a hypothetical business dilemma, though no significant effect was found for their commitment to ethics codes. Originality/value The findings confirm the important role of moral development and relativism in Chinese mangers’ moral judgment and suggest the need for further research on the impact of professional ethics codes.

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Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Perceived ethicality of moral choice

Chao

Chen

2016

NBRI

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“…1 The Defining Issues Test (DIT) is widely used to measure one's level of moral development, with the P score measuring one's propensity to reason at the post-conventional stage. 2 For an extensive discussion of Kohlberg and Rest's work in ethical reasoning and the DIT, please see Robin, Gordon, Jordan, and Reidenbach. (1996) and Rest et al (1999a).…”

Section: } }mentioning

confidence: 99%

Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments

Herron¹,

Gilbertson²

2004

Bus Ethics Q

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Abstract:Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine the potential for levels of moral development to influence the effectiveness of the Code. We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed.

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“…1997;Everett et ai., 1996;Fraedrich et al. 1994;Robin et al, 1996;Street, 1995;Trevino, 1986: Trevino and Youngblood, 1990Wyld et al, 1994). Because of the hypothesized role that CMD plays in explaining ethical behavior, it is incorporated into general theories of ethics (e.g.. Ferrell et al, 1989;Hunt andVitell, 1986, 1993;Trevino, 1986).…”

Section: Cognitive Moral Developmentmentioning

confidence: 99%

Competitive Irrationality: The Influence of Moral Philosophy

Arnett¹,

Hunt²

2002

Bus Ethics Q

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Abstract:This study explores a phenomenon that has been shown to adversely affect managers’ decisions—competitive irrationality. Managers are irrationally competitive in their decisions when they focus on damaging the profits of competitors, rather than improving their own profit performance. Studies by Armstrong and Collopy (1996) and Griffith and Rust (1997) suggest that the phenomenon is common but not universal. We examine the question of why some individuals exhibit competitive irrationality when making decisions, while others do not by focusing on four aspects of moral philosophy—deontological orientation, cognitive moral development, idealism, and relativism. Results suggest that individuals high in deontological orientation, high in cognitive moral development, high in idealism, and low in relativism will be less competitively irrational than those who are not.

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The Empirical Performance of Cognitive Moral Development in Predicting Behavioral Intent

Cited by 31 publications

References 24 publications

Perceived ethicality of moral choice

Perceived ethicality of moral choice

Ethical Principles vs. Ethical Rules: The Moderating Effect of Moral Development on Audit Independence Judgments

Competitive Irrationality: The Influence of Moral Philosophy

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