...Conceptual Model of Corporate Moral Development Author(s): R. Eric Reidenbach and Donald P. Robin Source: Journal of Business Ethics, Vol. 10, No. 4 (Apr., 1991), pp. 273-284 Published by: Springer Stable URL: http://www.jstor.org/stable/25058230 . Accessed: 16/09/2013 07:44 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . Springer is collaborating with JSTOR to digitize, preserve and extend access to Journal of Business Ethics. http://www.jstor.org This content downloaded from 202.125.103.33 on Mon, 16 Sep 2013 07:44:13 AM All use subject to JSTOR Terms and Conditions Conceptual Model Moral Development A of Corporate Donald R EricReidenbach P. Robin ABSTRACT: The conceptual model presented in this article argues that corporations exhibit specific behaviors that signal development. Accordingly, the authors identify five levels of moral development and discuss the that move corporations dynamics of corporate behavior another. Examples tive of of moral stages specific development from which one are level...
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...values which are found to be significant at 0.05 level it can be concluded that out of all the three variables, Teaching Experience and Type of Management have a significant influence in the development of moral values with respect to the area Culture as assessed by the teachers. FINDINGS • A high percentage (90-98) of teachers had favourably agreed upon the positive influence of curriculum, co-curricular activities, religion, classroom activities and culture in the development of moral values among high school students. • Based on the variables considered for the study, male teachers, teachers above 5 years of experience and Government teachers comparatively had favourable opinion regarding the positive...
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...manager, managing and leading can be said to be inherently ethics-laden tasks because every managerial decision affects either people or the natural environment in some way—and those effects or impacts need to be taken into consideration as decisions are made. A narrower construction of the ethical role of the manager is that managers should serve only the interests of the shareholder; that is, their sole ethical task is to meet the fiduciary obligation to maximize shareholder wealth that is embedded in the law, predominantly that of the United States, although this point of view is increasingly accepted in other parts of the world. Even in this narrow view, however, although not always recognized explicitly, ethics are at the core of management practice. The ethical role of managers is broadened beyond fiduciary responsibility when consideration is given to the multiple stakeholders who constitute the organization being managed and to nature, on which human civilization depends for its survival. Business decisions affect both stakeholders and nature; therefore, a logical conclusion is that those decisions have ethical content inherently and that managerial decisions, behaviors, and actions are therefore inherently ethical in nature. Whenever there are impacts due to a decision, behavior, or action that a leader or manager makes, there are ethical aspects to that decision or situation. While some skeptics claim that business ethics is an oxymoron, the reality is that decisions...
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...of simple and humble people than in men of high position. A man who was taking bribes when he was a constable does not turn honest when he becomes the Chief of Police. The only thing that changes is the size of the bribe. Weakness of character and inability to withstand temptation remain with the man no matter how high he climbs. INTRODUCTION It is often stated that the most important resource of any organization is the Human Resource. This essay addresses the relevance of ethics in Human Resource (HR) Management and discusses various ethical and motivational aspects, including ethical values and ethical decision-making. Ethics is an integral and vital aspect of Human Resource Management since most of our actions and decisions have ethical manifestations with consequential ramifications in the HR domain. There is a general belief that ethics is concerned only with financial propriety. Whilst this aspect certainly involves ethics, ethical management is all encompassing concerning each and every facet of your professional and personal life. There is a story, probably apocryphal, which illustrates this. There was a cyclonic storm and millions of fish were washed ashore and were struggling for life on the beach. A man came to the beach and patiently began to pick up the fish, one by one, and throw them back into the sea. An amused passerby asked him what difference it would make, to which the man pointed to the fish in his hand and said, “Ask this fish?” ...
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...roles of an enterprises’ human resources department, the question is can the human resources department effectively manage workplace safety requirements as they pertain to the inspection of the workplace for health and safety problems as well as the development of training programs. This paper will examine the enterprises’ human resource department ability to deftly manage workplace safety in the areas of inspection and development. Background According to Eckhardt (2001), the moral obligation of safety in the workplace will likely have divergent interpretations depending on the enterprises’ culture, funding and priorities. Federal regulations, as they are related to workplace safety in the area of inspection and development, are established in order to ensure that industry standards are practiced industry wide. Admin (2011), cites fundamental workplace safety inspection and development processes such as routine inspections, monitoring workplace, providing employee physicals, providing health and safety training for employees as industry practices. However, these basic applications do not delve into the regulatory aspects which establish the business’ moral obligation for workplace safety in the areas of inspection and development. President Nixon signed into law the...
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... Each of the following characteristics describes the importance of integrity in decision making except for: A. Acting out of moral principle B. Being loyal to one's superior C. Having the courage to do the right thing D. Not subordinating professional judgment to others 2. Ethical relativism can best be described as a: A. Point of view that morality is relative to the norms of one's culture. B. Concept that holds that integrity should be maintained in the face of pressure by others. C. An ethical reasoning method that holds one should always act out of self-interest. D. An ethical reasoning method that holds one should always consider the effect of one's actions on others. 3. When is it appropriate to contact the audit committee about a difference of opinion with the CFO over an accounting or financial reporting manner? A. If the CFO does not agree to correct the financial statements B. The CEO supports the CFO and does not agree to correct the financial statements C. The external auditors support the CEO and do not agree to correct the financial statements D. The audit committee should always be the first to be informed about such a difference of opinion 4. An internal accountant should always take the following step after exhausting all avenues of appeal within the organization when there is a difference of opinion with top management on an accounting or financial reporting matter: A. Inform the SEC B. Terminate employment with the entity C. Seek legal...
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... . . Topic: "Imagine yourself in a situation of being encouraged to inflate your expense account. Do you think your choice would be most affected by your individual moral development or by the cultural values of the organisation for which you work? Explain" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Nowadays, the current global business culture requires the making of critical decisions by employees at every level of a firm’s hierarchy. Since ethical standards are not codified, these business decisions will often involve dilemmas or disagreements that are bound to ethical or moral nature and such decision making is also essential to almost all business activities and functions that a company determines to take on. The focal point of mostly every ethical dilemma that an employee may come across in the course of daily business tasks usually includes choosing an option which will benefit the organisation (or the society) or selecting an option which will be beneficial to the individual only. Inflating expense accounts is considered as one of these difficult decisions that an employee may encounter during their career. Being in this situation, one must evaluate his individual moral development and the cultural values of the organization in order to make the final decision. Because it is impossible to codify ethical standards into practical and meaningful policies...
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...to be independent in the performance of attestation services. Critics of the accounting profession have expressed concern that pressure to maintain and develop business opportunities may erode an auditor’s objectivity and independence when making audit judgments. The profession contends that aspects of the auditing environment such as peer review, consultation review, and auditor professionalism serve to mitigate this risk. This study examines the impact of financial dependence, consultation review requirement, and moral development on a judgment based audit decision. Fifty-four experienced auditors were asked to assess the appropriateness of an audit client’s proposed change in accounting estimate for warranties. Two levels of financial dependence (Large client with potential for additional consulting revenues / Small client) and two levels of consultation review requirement (Required / Not required) were manipulated in the case materials. Moral development was measured using the Defining Issues Test (DIT) p-score. Results of the tests indicate that the presence of a consultation review requirement reduced the auditors’ assessments of the appropriateness of the accounting treatment; in addition, higher scores on the DIT were associated with lower assessments of the appropriateness of the accounting treatment. Financial dependence did not influence the assessment of the appropriateness of the accounting treatment. Implications for practice are discussed....
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...A. Acting out of moral principle B. Being loyal to one's superior C. Having the courage to do the right thing D. Not subordinating professional judgment to others 2. The ancient Greeks thought of the virtues as characteristics of behavior that: A. Could lead to a good life B. Make up the "six pillars of character" C. Support the rights theory D. All of the above 3. Ethical relativism can best be described as a: A. Point of view that morality is relative to the norms of one's culture. B. Concept that holds that integrity should be maintained in the face of pressure by others. C. An ethical reasoning method that holds one should always act out of self-interest. D. An ethical reasoning method that holds one should always consider the effect of one's actions on others. 4. When is it appropriate to contact the audit committee about a difference of opinion with the CFO over an accounting or financial reporting manner? A. If the CFO does not agree to correct the financial statements B. The CEO supports the CFO and does not agree to correct the financial statements C. The external auditors support the CEO and do not agree to correct the financial statements D. The audit committee should always be the first to be informed about such a difference of opinion 5. An internal accountant should always take the following step after exhausting all avenues of appeal within the organization when there is a difference of opinion with top management on an accounting...
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...characteristics D. Following the law as an element of ethical behavior 2. Kant's categorical imperative principle suggests that: A. Only equals should be treated equally B. Everyone should be treated as a free and equal person C. Everyone should be treated unequally D. Only the elite are treated equally 3. Michael Josephson, founder of the Josephson Institute of Ethics, is credited for: A. Book of virtues B. Care and response orientation C. Six Pillars of Character D. Rights theory 4. Many critics say the biggest fault with utilitarianism is that it: A. Does not work in the real world B. Makes people appear helpless C. Makes everyone on equal footing D. It's impossible to foresee and measure all consequences 5. Virtue ethics emphasize development of good habits of character. What should be the greatest reward of practicing good habits of character, according to MacIntyre? A. External rewards B. Money C. Internal rewards D. Authority of rules 6. What is the number one virtue that people should want in a boss? A. Diligence B. Commitment C. Honesty D. Sense of humor 7. The best restatement of Kant's categorical imperative is: A. Do to others as you would have everyone do unto you. B. Consider others needs before you act. C. That those with a smaller stake should have a smaller say compared to those with a bigger stake. D. Don't be cruel until someone is cruel to you. Page 2 8. Ty is a rising star at Texas State Country & Western Stores. He is...
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...The ethical dimension of human resource management Human Resource Management Journal London 2000 --------------------------------------------------------------------------- Authors: Diana Winstanley Authors: Jean Woodall Volume: 10 Issue: 2 Pagination: 5-20 ISSN: 09545395 Subject Terms: Studies Human resource management Business ethics Classification Codes: 9175: Western Europe 9140: Statistical data 6100: Human resource planning 2400: Public relations Geographic Names: United Kingdom UK Abstract: The relative absence of debate about ethical issues within the area of human resource management is addressed. IT is argued that ethics is not about taking statements of morality at face value; it is a critical and challenging tool. The discussion starts with what should be familiar terrain: ethical arguments that uphold a managerialist position, such as ethical individualism, utilitarianism, and "Rawlsian" justice. Other theories are then introduced that broaden the field of ethical concern in an endeavor to be more socially inclusive: stakeholding and discourse theory. Copyright Eclipse Group Ltd. 2000 Full Text: Until very recently the field of business...
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...Ethics and ethical theories: a road map for teaching ethics in business schools Joan Fontrodona (IESE Business School, Spain), Manuel Guillén (University of Valencia, Spain), and Alfredo Rodríguez-Sedano (University of Navarre, Spain) Introduction A three-dimensional framework to explain ethical theories Ethical approaches of business firms Teaching ethics experiences using this framework Discussion of the teaching experiences Conclusions References 1 2 6 9 10 12 13 Introduction This paper tries to contribute, in some way, to the urgent need recently warned by Benedict XVI: “the university, for its part, must never lose sight of its particular calling to be a "universitas" in which the various disciplines, each in its own way, are seen as part of a greater unum. How urgent is the need to rediscover the unity of knowledge and to counter the tendency to fragmentation and lack of communicability that is all too often the case in our schools!”1 This seems to be a challenge for both, Catholic and non-Catholic universities. The purpose of this paper is to present a theoretical framework that helps to conceptualize ethics and to clarify the characteristics and limits of the different ethical theories. In other words, students without philosophical background will find here a synthetic “road map” of ethical approaches. This framework has been previously published in a book in Spain2. In this paper, authors will describe the model and discuss how it has been successfully tested...
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...2/24/2010 Ethics Defined 2 BUSINESS ETHICS Dr. Truong Thi Nam Thang CFVG/Faculty of Business Management-NEU “The study of the general nature of morals and of specific moral choices; moral philosophy; and the rules or standards governing the conduct of the members of a profession†(The American Heritage Dictionary) Ordinary versus Ethical Decisions 4 Business Ethics Defined Comprises principles and standards that guide behavior in the world of business Right or wrong, acceptable or unacceptable g g, p p behavior within the organization Determined by you and key stakeholders The point where the accepted rules no longer serve, and the decision maker is faced with the responsibility for weighing values and reaching judgment in situation which is not quite the same as any or she has faced before 1 2/24/2010 The Development of Business Ethics 5 6 The Development of Business Ethics The 1960s: The Rise of Social Issues in Business Consumer’s Bill of Rights Ralph Nader Wholesome M t 1967 Wh l Meat Radiation Control 1968 Clean Water 1972 Toxic Substances 1976 Before 1960: Ethics in Business U.S. politics: A living wage The New Deal The Fair Deal Philosophy’s domain The Development of Business Ethics 7 8 The Development of Business Ethics The 1980s: Consolidation Organized field of study Business ethics centers Business ethics courses Defense industry initiative Multinationals Self-regulation (Reagan/Bush) The 1970s: Business...
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...Example: Will is in a Tough Spot at the Electric Company Main Point: Will works at the electric company with management fight for new contracts. The employees are upset over work wages, and stealing equipment. Will is stuck between doing the right or wrong thing. Key Detail #1: Will works for an electric company. Who is fighting for new contracts? Key Detail #2: Workers are upset about work wages, and stealing due to the situation of the company. Key Detail #3: Will informs his supervisor of the problems, but his supervisor ask him to stay quiet about it, and it’ll work itself out. Will doesn’t know what to do. Is it ethical, yes or no? No Why or why not? : Will should say something to upper management. For moral development, (right from wrong). The right thing to do is tell the truth. Being honest & loyal to his company he works for. And the fairness or equity of the company also known as Justice. He would only jeopardize his job, and put himself in a bad situation, if he lied about it. Also the company is losing money & going to be looking at more problems for property going missing, etc. Learning Goals 1) Describe Lawrence Kohlberg’s justice model of personal ethical development * Kohlberg’s therapy was based on justice, which is neutral fairness, or equity. It explains an understanding of the concept of justice standard in measuring a person’s moral maturity. It comes from 6 stages of...
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...justification, but the whistleblower, former Enron vice president Sherron Watkins, acted in a way that upheld moral and ethical principles. There are many causes of the Enron collapse. Among them are the conflict of interest between the two roles played by Arthur Andersen, as auditor but also as consultant to Enron; the lack of attention shown by members of the Enron board of directors to the off-books financial entities with which Enron did business; and the lack of truthfulness by management about the health of the company and its business operations. The senior executives believed Enron had to be the best at everything it did and that they had to protect their reputations and their compensation as the most successful executives in the U.S. When some of their business and trading ventures began to perform poorly, they tried to cover up their own failures What is legally permissible today, but morally questionable, may well become legally proscribed tomorrow. Thus, it is important for managers to proactively understand and attend to the multiple dimensions and moral antecedents of illegal activity (Paine 1994). Integrity capacity is the individual and collective capability for the repeated process alignment of moral awareness, deliberation, character, and conduct that demonstrates balanced judgment, enhances ongoing moral development, and promotes supportive systems for moral decision making (Petrick and Quinn 2000). It is one key intangible asset...
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