Jana Craft - A Review of Ethical Decision Making

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A Review of the Empirical Ethical Decision- Making Literature: 2004–2011
Article in Journal of Business Ethics · September 2012

DOI: 10.1007/s10551-012-1518-9
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A Review of the Empirical Ethical Decision-Making Literature: 2004–2011
Author(s): Jana L. Craft
Source: Journal of Business Ethics, Vol. 117, No. 2 (October 2013), pp. 221-259
Published by: Springer
Stable URL: https://www.jstor.org/stable/42001847
Accessed: 08-02-2019 14:24 UTC
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J Bus Ethics (2013) 117:221-259
DOI 10.1 007/s 1 055 1-012-151 8-9
A Review of the Empirical Ethical Decision-Making Literature:

2004-2011
Jana L. Craft
Received: 11 January 2012/ Accepted: 28 September 201 2 /Published online: 9 October 2012
© Springer Science+Business Media Dordrecht 2012
Abstract This review summarizes the research on ethical from 1978 to 2003. This purpose of this article is to provide a
decision-making from 2004 to 2011. Eighty-four articlessynopsis of the empirical research in ethical decision-making
published since the last literature review in 2005.
were published during this period, resulting in 357 findings.
Individual findings are categorized by their application to Several important theories support ethical decision-
individual variables, organizational variables, or the con-making research. The two most prevalent models are Rest's
cept of moral intensity as developed by Jones (Acad Manag (1986) four-component model for individual ethical deci-
Rev 16(2):366-395, 1991). Rest's (Moral development:sion-making and Jones' (1991) Issue-Contingent Model,
which synthesized the previous ethical decision-making
advances in research and theory, Praeger, New York, 1986)
four-step model for ethical decision-making is used models
to and used Rest's (1986) model as a foundation
summarize findings by dependent variable - awareness,
(Fig. 1). Rest's (1986) four-step model for individual eth-
intent, judgment, and behavior. A discussion of findings ical
in decision-making and behavior is to (1) recognize the
moral issue; (2) make a moral judgment; (3) resolve to
each category is provided in order to uncover trends in the
ethical decision-making literature. A summary of areas place
of moral concerns ahead of other concerns; and (4) act
suggested future research is provided. on the moral concerns. In brief, moral awareness is the
ability to interpret a situation as being moral. Moral
Keywords Ethical decision-making • Awareness • judgment is the ability for the decision maker to decide
Behavior • Judgment • Intent • Rest's model • which course of action is morally correct. Moral intent is
Moral intensity • Literature review the ability to prioritize moral values over other values.
Moral behavior is the application of the moral intent to the
situation. Eventually, Rest's model was compacted to four
Introduction steps: awareness, judgment, intent, and behavior. Building
on Rest, Jones (1991) developed the concept of moral
This paper provides an overview of the empirical researchintensity,
in which is comprised of six components:
ethical decision-making within the business field published
between 2004 and 2011. This article contributes to the
1. magnitude of consequences: the sum of the harm/
benefits of the moral act to those involved
business ethics literature by extending the literature reviews
2. social consensus: the degree of social agreement that a
written by OTallon and Butterfield (2005), Loe et al. (2000),
proposed act is good or bad
and Ford and Richardson (1994). Together, these three
3. probability of effect: the probably the act will actually
articles produced a comprehensive review of the empirical
take place and will harm/benefit those involved
research on descriptive ethical decision-making literature
4. temporal immediacy: length of time between the
present and the act
J. L. Craft (El) 5. proximity: the feeling of immediacy to those involved
Organizational Leadership, Policy, and Development, 6. concentration of effect: strength of consequences for
University of Minnesota, Minneapolis, MN 55455, USA those involved
e-mail: craf0017@umn.edu
Springer
222 J- L. Craft
Fig. 1 Issue-conti
of ethical decision
organizations (Jo
A Because an individual does not work in a vacuum,

discussion o
trends empirical results
in related to referent
ethi groups (labeled
summary for
"organizational" in later reviews) also appeared in the
provided. studies. Articles reported findings about organizational
factors such as significant others (peers versus management
influence - 10); codes of conduct (9); levels within the
Summary of Prior Reviews organization (6); ethics training and culture (5); rewards
and sanctions within the organization structure (4); and
Ford and Richardson (1994) published a review of the industry and organization size (3 studies each).
empirical research on ethical decision-making from 1978 Loe et al. (2000) published a literature review that
to 1992, the first literature review on this subject. At this summarized empirical research on ethical decision-making
time, research was mostly nonempirical (Trevino 1986) between 1992 and 1996. Using a similar format as Ford and
and was lacking in theory development and testing Richardson, this literature review added Jones' (1991)
(Randall and Gibson 1990). The scarcity of empirical synthesis of ethical decision-making model to categorize
research and lack of theory development and testing hin- findings because it used the "most comprehensive syn-
dered, in Ford and Richardson's opinion, the development thesis model of ethical decision-making" (p. 186). The
of the field of ethical decision-making. Their results indi- addition of moral intensity, as defined by Jones, was also
cated the majority of research involved individual factors: included in this literature review. The findings centered on
aspects of ethical decision-making uniquely associated positive, rather than normative, models of ethical behavior.
with an individual decision maker. Individual factors that Positive models, or descriptive ethics, focus on how indi-
viduals actually behave rather than normative models that
received the most attention in empirical research were
are more theoretical and focus on how individuals should
personal attributes associated with gender (13 studies), age
(8), nationality (5), and religion (3). Twenty-three findingsbehave. Positive models are more often evaluated and are
were related to education and an individual's employmentsuited for empirical research using scientific modes of
background (type and years of education, type and years of inquiry and study (Fraedrich et al. 1994).
employment). The final section categorized findings in the Loe et al. (2000) found the individual factor studied
areas of an individual's personality, beliefs, and valuesmost often was gender (26), as echoed in the earlier review
by Ford and Richardson (1994). Perhaps this was because it
(7 total). In sum, 59 findings related to individual factors.
Springer
A Review of the Empirical Ethical Decision-Making Literature 223
was an easy variable to test and(1994)

aboutand Loe et al. (2000),
which the impact of the Federal
to gather
Sentencing
information. Age (15), nationality (10), Guidelines
and religionon business
(3)and management
were again represented in the results.
research Eighteen
is evident. No findings
studies were reported in the 1994
review in
related to education, employment, andthe areas of ethical culture/climate
experience were and codes of
included, as well as personality factors (locus
ethics, whereas of control
the largest -
numbers of findings are in those
4). However, more individual findings were
areas in the found
2000 review. to have
Curiously, the labeling of "codes
been studied during this time period, including
of conduct" cognitive
in 1994 changed to "codes of ethics" in 2000.
The departure
moral development and the development of of ethical
thinking about how people behave at
judg-
ment (6). Finally, a significant increase in research
work as merely in (conduct)
their demeanor moralmay have been
seen as
philosophy and value orientation was a larger
seen. part example,
For of their overall
21 morality (ethics).
Finally,
findings were related to topics such asthe variables labeled organizational
deontological and culture and
teleological philosophies; professional values;
ethical climate compriserelativism;
18 studies; while significant oth-
and the changing of moral philosophies inethical
ers impacted different situa-
decision-making in 1 1 studies.
Perhaps
tions. It should be noted that Loe et al. the most
defined comprehensive
findings in literature
this review on
area as personality, beliefs, and values, whereas was
ethical decision-making Ford and
published in 2005 by O'Fallon
and Butterfield. The number
Richardson discussed personality factors as well as moral of articles reviewed increased
philosophy in the same section. In from
addition,
62 to 123 inLoe et two
the first al. reviews
found and rose again to
1 5 studies that addressed awareness174
and perception
in the of ethical
2005 review. Moreover, the number of findings
decisions and 4 studies provided empirical results
doubled in 2005 on intent,
to 384, whereas the previous two reviews
two areas not mentioned in Ford and Richardson. Awareness covered 105 and 188, respectively. The literature review by
of codes of conduct; ethical sensitivity to ethical situations; O'Fallon and Butterfield included studies from 1996 to
perception of ethical situations; and differences in ethical 2003, continuing the previous research from Loe et al.
sensitivity were found for awareness. Studies related to (2000). Patterned after the two previous reviews, O'Fallon
subjective norms, ethical attitudes, and perceived impor- and Butterfield returned to the Rest (1986) model and kept
tance of ethical issues were also discussed. In sum, 122 Jones' (1991) moral intensity factor. However, cross-ref-
findings were related to individual factors. erencing in this third literature review was more extensive
A departure from Ford and Richardson (1994) is seen in and detailed than in the previous two. For example, Ford
Loe et al. with the inclusion of moral intensity as a separate and Richardson (1994) categorized findings into 7 indi-
factor. Two studies researched areas related to moral vidual factor groups and 9 organizational groups. Loe et al.
(2000) categorized findings into 10 individual and 5
intensity (Robin et al. 1996; Singhapakdi et al. 1996).
Findings discussed in moral intensity included the organizational
per- factor groups. O'Fallon and Butterfield
ceived importance of an ethical issue influencing behav-
(2005) nearly doubled the individual and organizational
ioral intention and the influence of moral intensity oncategories
the to 18 and 13, respectively. Further, they cross-
ethical decision-making process. Organizational factorsreferenced
in each finding using Rest's (1986) dependent
Loe et al. centered on the main themes of codes, culture,
variables: awareness, judgment, intent, and behavior. The
and others. Filed under the common header of opportunity , is a comprehensive review of the ethical decision-
result
three separate findings represented opportunity, while
making literature that has been cited extensively.
findings related to codes of ethics (17) and rewards and
O'Fallon and Butterfield (2005) found that a large
sanctions (15) were categorized here as well. majority of the empirical research in ethical decision-
Following the Sentencing and Reform Act of 1984, making
the continued to report gender (49); education/
Federal Sentencing Guidelines for Organizations were
employment factors (41); and moral philosophy/value ori-
entation (42) as common themes. However, an additional
enacted in 1991. The guidelines made clear the responsi-
bility of the organization for "wrongful acts of step
its was taken to categorize findings into one of Rest's four
employees as long as the employees were acting in their
dependent variables: awareness, judgment, intent, and
official capacity" (Ethics Resource Center 2005, p.behavior.
1). The vast majority of findings were labeled under
Development, evaluation, and assessment of an organiza-
the judgment variable - 55 in total - the largest number.
tion's ethics program were specifically addressed inThethesecond most common research findings were found in
guidelines. As Loe et al. (2000) pointed out, "perhapsnationality
our (25), cognitive moral development/ethical
greatest opportunities for research relate to evaluatingjudgment
the (23), and age (21). Personality factors again
effectiveness of codes, structuring of codes, and their
surfaced as evidenced by findings involving locus of con-
communication and integration with other aspects of trol
the (11) and Machiavellianism (10). Religion appeared in
organization's culture" (p. 194). When comparing major
10 findings as does the effect of significant others (9) and
organizational findings between Ford and Richardson
other individual effects (10) such as competition, attitude,
Ö Springer
224 J. L. Craft
self-efficacy,
Butterfield's (2005) review. Studies were found using the
moral search term "ethical decision-making" (with and without
intensity
and O'Fallon
hyphen) with a subcategory of "business" in order to focus a
search results
studies on this field of study. Search engines used
centere
dependent
included EBSCO, ProQuest, PsycNET, Business Source va
awareness (6)
Premier, and Academic Search Premier. In addition, dat-
abases of individual publishers were searched, including
"magnitude of
the Emerald, Sage, Taylor & Francis, and
most consWiley to insure the
for inclusion of less well-distributed articles in the literature
continued
review. All journals
ethical climate from the 2005 literature review were
the searched, in addition to searches in the more well-known
organizati
ethics journals: Journal of Business
research in Ethics , Business Ethics
th
lines Quarterly and Business
in 1991 Ethics: A European Review. As a a
in the years
result, studies from the following journals are included in this b
MCI review: Academy of Management Journal Academy of
WorldCom
Management Review , Accounting, Auditing & Account-
organizational
ability Journal Accounting Education : An International
surprisingly, c
Journal Accounting , Organizations and Society,
dependent var Business
Ethics Quarterly, Business
intent. The Ethics: A European Review, m
Business & Society, Business and
behavior Society Review, Decision
and c
code Sciences Journal, Ethics
of ethics & Behavior, International Journal
of Auditing, International Journal of Management,
employees and Journal
of Applied Psychology,asked
findings Journal of Business Ethics,
all Journal of Business Research,
four areas Journal of Education for
intentBusiness, Journal
as of Managerial Issues,
the Journal of Person-
ality and Social Psychology, Journal
questions of Small Business Man-
cente
behaveagement. See Appendix
ethical for a listing of journal abbreviations
withinand the number
cultureof studies from each. Following O'Fallon
and Butterfield's (2005) example, studies were included
influences of in
ness this review if they investigated ethical decision-making
competiti
within an actual or simulated
within the business context and could be o
(2005) appliedcalled
to one of Rest's (1986) four ethical decision-making f
first variable
variables or Jones' (1991) moral intensity construct. -
in The empirical findings
their from each study were categorized
review
into one of Rest's (1986) four steps of ethical
judgment rece decision-
making: awareness,
intent (86) judgment, intent, and behavior.
an In
addition, findings were further categorized into one of
examination. S
2005, three dependent variable areas: individual, organizational,
there ha
or moral intensity. Thisthe
thesized categorization illustrates the em
combination of both Rest'safter
Modeled (1986) model for ethical deci-
sion-making and Jones'
marizes the(1991) synthesis of ethical decision-em
making model. Eighty-four
making betwe studies were reviewed, eliciting
the current rese
357 findings. If applicable, findings were cross-coded into
more than one category or dependent variable to insure
accuracy. For example, consider the following finding in a
Method study by Watson et al. (2009): the values of benevolence,
universalism, hedonism, and power added significantly to
the explained variance over and above the control variables
The methodology for selecting articles was patterned after
of reward, punishment, and moral reasoning. Therefore, all
the three prior literature reviews published on this topic. All
of these values simultaneously influenced decisions. This
articles chosen were published in academic journals between
2004 and 2011 and reported empirical results. 2004 was finding is applicable to both the individual factor of per-
sonality and the organizational factor of rewards/sanctions,
chosen as the first year of examination because it was the last
year in which studies were included in O'Fallon and
both categorized under Rest's (1986) dependent variable of
£) Springer
Table 1 Empirical studies

Construct Number of empirical studies by dependent variable
examining direct effects by
dependent variable and Awareness Judgment Intent Behavior Totals
construct 2004-201 1
Individual factors
Age 4 7 2 1 14
Awareness 1 2 3
Behavior 6 6
Cognitive moral development 2 2 2 1 7

Cultural values/nationality 6 2 24 3 35
Decision style 6 6
Education, employment, experience 6 13 3 5 27
Emotions/mood 3 4 7
Gender 5 13 14 6 38
Organizational commitment 2 2
Peers/management 4 2 5 11
Personal values 3 2 6 11
Personality 12 12 9 10 43
Philosophy/value orientation 4 15 11 2 32
Religion/spirituality 6 2 2 10
Situation 5 4 10 3 22
Organizational factors
Code of ethics 3 2 5
Competitiveness 4 4
Ethical culture 2 44 ¡o
Industry 1 1
Organization culture 4 1 5
Organization level 1 1
Organization performance 1 1
Organization size 1 3 4
Policies/procedures 4 4
Professional relationships 1 1
Rewards/sanctions 1 11 41 17
Subjective norm 1 4 5
Teams 1 1
Totals indicate the number
Training 2 2
of individual findings by
independent variable. Moral Intensity 5 12 5 22
The number of studies reviewed
Total 77 112 131 37 357
is 84
judgment (Table 3).

as well as the corresponding Table
major themes within the 1 pro
ical studies research for each factor. The order ofdirect
examining discussion within ef
and construct each
between
category has been determined by the 2004total number of and
list each finding
empirical findings in the
as summarized in Table 1.review
Factors with
variable and factor. the most findings are discussed first as they provide the
most amount of data to discuss.
Findings Individual Factors
The following section discusses findings from the research Personality

published between 2004 and 201 1 on ethical decision-
making. Each of the three major categories of factors is Personality received the most attention overall - 43 find-
discussed: individual, organizational, and moral intensity ings across all four of Rest's dependent variables (Table 1 ).
â Springer
226 J. L. Craft
Table 2 Empirica
Author(s) Year Pub Factor Finding
Individual factors
Chan and Leung 2006 MAJ Age Age was positively correlated with ethical sensitivity.
Eweje and Brunton 2010 BE:ER Age Cannot conclude older students are more ethically oriented
than younger students.
Krambia-Kapardis and 2008 BE:ER Age Individuals over 30 were more ethical than those under 30
Zopiatis regarding perception.
Su 2006 JAAB Age Older students perceived the ethical problem more easily
than did the younger students when comparing C
Egypt, Finland, Korea, Russia, and U.S. responde
Herington and Weaven 2008 JBE Cognitive moral development Females were higher ove
reasoning ability.
Reynolds 2006 JAP Cognitive moral development Ethical predisposition (cognitive moral frameworks
individuals prefer to use in moral decision-making)
influences moral awareness.
Beekun et al. 2008 JBE Cultural values/nationality National culture significantly affected an individual's
ethical decision outcome in all of the philosophies
utilized (justice, relativism, utilitarianism, egoism).
Brunton and Eweje 2010 BE:ER Cultural values/nationality Cultural factors impacted on student perceptions of ethical
and moral dilemmas, perceptions related to themselves
and their peers.
Burnaz et al. 2009 JBE Cultural values/nationality American business people are more likely to perceive
unethical marketing behaviors as more serious than their
Turkish and Taiwanese counterparts.
Burnaz et al. 2009 JBE Cultural values/nationality Taiwanese and American business people perceived ethics
to be more important for business success than Turkish
business people.
Ho 2010 BE:ER Cultural values/nationality Differences in ethical perception existed when members of
one culture attributed moral significance to something
that another culture did not.
Su 2006 JAAB Cultural values/nationality Cultural differences influenced ethical perception in

business practices comparing China, Egypt, Finland,
Korea, Russia, and U.S. respondents.
Awasthi 2008 JBE Education, employment, experience Findings indicated respondents were more aware or
sensitive to moral issues.
Cagle and Baucus 2006 JBE Education, employment, experience Studying ethics scandals positively impacted student
perceptions of the ethics of business people.
Eweje and Brunton 2010 BE:ER Education, employment, experience More experienced students appeared to be more ethically
oriented.
Krambia-Kapardis and 2008 BE:ER Education, employment, experience Managers were more ethical than non-managers in a study
Zopiatis of perception.
McCullough and Faught 2005 JBE Educatio
to be more morally co
O'Leary and Stewart 2007 MAJ Education,
sensitivity to ethical i
Chan and Leung 2006 MAJ Gender Gender was not significantly associated with accounting
students' ability to recognize ethical issues in a
professional scenario.
Eweje and Brunton 2010 BE:ER Gender Females were more ethically aware than males.
Herington and Weaven 2008 JBE Gender Females were higher overall in their level of moral
reasoning ability.
Krambia-Kapardis and 2008 BE:ER Gender Females were more ethical than males in a study of
Zopiatis perception.
Springer
Table 2 continued
McCullough and Faught 2005 JBE Gender Males were more likely to have higher response totals on
items that pertained to instrumentalities or how they
anticipated behavioral choice would be viewed by others.
Ho 2010 BE:ER Peers/management Face, relationship orientation, and money orientation were
not significant influencers on ethical perception of
managers.
Flynn and Wiltermuth 2010 AMJ Peers/management People are not very good at estimating the percentage of
others who agree with their moral choices. Instead, they
fall victim to a false consensus bias, wanting to believe
that others are more like them than not.
Flynn and Wiltermuth 2010 AMJ Peers/Management Having a higher level of "betweenness" in an advice
network (i.e., acting as a broker) may put people in a
dangerous position when determining what they should
do and whether their actions are in line with the
prevailing moral view.
Hayibor and Wasieleski 2009 JBE Peers/management The availability of others who believe an act is morally
acceptable is positively related to perceptions of social
consensus that the act is morally acceptable.
Ho 2010 BE:ER Personal values Face, relationship orientation, and money orientation were
not significant influencers on ethical perception of
managers.
Krambia-Kapardis and 2008 BE:ER Personal values The majority of respondents had a concept of ethical
Zopiatis behavior, considered ethics important, and held attitudes
that were conducive to ethical behavior in business
(ethical sensitivity).
McCullough and Faught 2005 JBE Personal values Those who were more politically liberal were more likely
to be rationalistic in their reaction to situations.
Moberg and Caldwell 2006 JBE Personality No significant relation existed between moral identity and
moral imagination.
Moberg and Caldwell 2006 JBE Personality An individual's moral identity and the organization culture
he or she is experiencing affect moral imagination, but
that the nature of the interaction is complex.
Chan and Leung 2006 MAJ Personality Respondents with an internal locus of control were more
consistently able to recognize ethical issues than with
external locus of control.
Ho 2010 BE:ER Personality Religiosity and locus of control were significant cultural
values that influenced the ethical perception of the
managers.
Marquardt 2010 E&B Personality Implicit attitudes had a greater impact on selective attention
than explicit attitudes.
Marquardt 2010 E&B Personality Implicit attitudes did not have a greater impact on moral
sensitivity than explicit attitudes.
Marquardt and Hoeger 2009 JBE Personality Implicit attitudes added significantly to the prediction of
ethical decision-making, whereas explicit attitudes did
not.
Ruedy and Schweitzer 2010 JBE Personality A strong correlation was found between mindfulness and
participants' stated willingness to engage in unethical
behavior.
Ruedy and Schweitzer 2010 JBE Personality Individuals high in mindfulness place more importance on
upholding a high moral standard.
Ruedy and Schweitzer 2010 JBE Personality Greater mindfulness is associated with individuals caring
more about how ethical they are , but less about how
ethically they are perceived [original emphasis].
Ruedy and Schweitzer 2010 JBE Personality Mindfulness was positively related to formalism.
â Springer
228 J. L. Craft
Table 2 continued
Vitell et al. 2009 J6E Personality Self-control did not play a mediating role in the impact of
religiosity on the internalization dimension of moral
identity.
Beekun et al. 2008 JBE Philosophy/value orientation National culture significantly affected an individual's
ethical decision outcome in all philosophies (justice,
relativism, utilitarianism, egoism).
Chan and Leung 2006 MAJ Philosophy/value orientation Accounting students' ethical orientation, in terms of their
level of idealism and level of relativism, was not shown
to be significantly associated with their ability to
recognize ethical issues in a professional context.
However, idealism was found to have a positive
correlation with ethical sensitivity.
Premeaux 2004 JBE Philosophy/value orientation Managers appeared to have a heightened sense of ethical
awareness, with most rationales being either rule
utilitarian or rights based, rather than predominately act
utilitarian and rule utilitarian based.
Valentine and Bateman 201 1 JBE Philosophy/value orientation Individuals with career aspirations in business were more
likely to recognize a moral issue in a sales context when
they were using an idealistic ethical ideology.
Ho 2010 BE:ER Religion/spirituality Religiosity and locus of control were significant cultural
values that influenced the ethical perception of managers.
Kurpis et al. 2008 JBE Religion/spirituality Compared to religiosity, commitment to moral self-
improvement was a better predictor of the perceived
importance of ethics, ethical problem recognition and
ethical behavioral intentions.
McCullough and Faught 2005 JBE Religion/spirituality Those who were more religious were more likely to be
moralistic in their reaction to situations.
Vitell et al. 2009 JBE Religion/spirituality Intrinsic religiosity played a role in counterbalancing the
negative impact of extrinsic religiosity on internalization
of moral identity.
Vitell et al. 2009 JBE Religion/spirituality Intrinsic religiosity counterbalanced the negative and
indirect impact of extrinsic religiosity on the
symbolization of moral identity via self-control
Vitell et al. 2009 JBE Religion/spirituality Self-control did not play a mediating role in the impact of
religiosity on the internalization dimension of moral
identity.
Ho 2010 BE:ER Situation Similarities in ethical perception occurred when a situation

was viewed as an accepted and institutionalized part
doing business.
Leitsch 2004 JBE Situation The type of situation influenced students' perceptions of the
components of moral intensity and their moral judgment
Menci and May 2009 JBE Situation As consequential information became more severe, HRM
professionals somewhat perceived that the decision maker
considered one's responsibilities toward the person who
was potentially being harmed.
Street and Street 2006 JBE Situation Exposure to an escalation situation increased the likelihood
of unethical behavior on the part of decision makers.
Valentine and Bateman 201 1 JBE Situation Individuals with career aspirations in business perceived
greater moral intensity in a sales context.
Deshpande 2009 JBE Code of ethics In addition to a code of ethics, it is important to have a
process in place that insures ethical considerations are
part of the employee decision-making process.
Springer
Table 2 continued
O'Leary and Stewart 2007 MAJ Code of ethics The existence of a strong code of conduct did not appear to
assist internal auditors to act more ethically when faced
with a dilemma.
Rottig et al. 201 1 DSJ Code of ethics Words (i.e., codes of ethics and code of conducts) may not
be sufficient to affect moral awareness.
Moberg and Caldwell 2006 JBE Ethical culture Individuals exposed to an ethical culture displayed higher
moral imagination than those who were not.
Zhang et al. 2009 JBE Ethical culture Employee's perception of their organizational ethical
culture positively interacted with their whistleblowing
judgment to produce whistleblowing intention. People
who perceived their organizations as highly ethical had
less concern about retaliation, and had more confidence
that their reporting would be considered legitimate and
appropriate by the management.
Moberg and Caldwell 2006 JBE Organization culture An individual's moral identity and the organization culture
he or she is experiencing affected moral imagination, but
the nature of the interaction was complex.
Ho 2010 BE:ER Organization culture Similarities in ethical perception occurred when a situation
was viewed as an accepted and institutionalized part of
doing business.
O'Leary and Stewart 2007 MAJ Organization culture The existence of high management integrity did no
to assist internal auditors to act more ethically when faced
with a dilemma.
Sweeney et al. 2010 JBE Organization culture The culture created within a firm could have a significant
impact on ethical decision-making.
Deshpande 2009 JBE Policies and procedures In addition to a code of ethics, it is important to have a
process in place that insures that ethical considerations
were part of the decision-making process used by
employees.
O'Leary and Stewart 2007 MAJ Policies and procedures The existence of an effective audit committee did not
appeared to assist internal auditors to act more ethically
when faced with a dilemma
O'Leary and Stewart 2007 MAJ Policies and procedures Corporate government mechanisms appear to have little
impact upon internal auditors' ability to act ethically.
Rottig et al. 201 1 DSJ Policies and procedures A formal ethical infrastructure had a statistically significant
effect on moral awareness.
Hayibor and Wasieleski 2009 JBE Rewards/sanctions The availability of consequences of an act was positively
related to perceptions of magnitude.
Reynolds 2006 JAP Subjective norms The presence of harm and the violation of a behavior norm
were positively related to moral awareness.
Moral intensity
Leitsch 2004 JBE An individual's ethical sensitivity as well as the moral

intensity of the issue influenced the recognition of a
issue's moral characteristics.
Leitsch 2004 JBE The type of situation influenced students' perceptions of the
components of moral intensity and their moral judgment.
Leitsch 2004 JBE Various accounting issues influenced students' moral
intentions and perceptions of the components of m
intensity.
Leitsch 2006 AE The dimensions of moral intensity were not significantly

related to moral sensitivity.
Valentine and Bateman 201 1 JBE Individuals with career aspirations in business perceived
greater moral intensity in a sales context.
Ô Springer
230 J. L. Craft
Multiple studie
this rev
personality
ethicaland
d
ing. 1 1 find
Aspects in
ings in
self-control, m
traits: categor
degrees
tiousness, emo
control
For ethical
example, M
(2009) Forte's
reporte
attitudes in
manger t
are "evaluation
between
(p. manage
158). In con
Finally,
conscious leve
found that individuals with an external
conscious proce locus of control
ethical decisio
were significantly more likely to select unethical options
moral than judgmen
those with an internal locus of control.
Similar to the differences in locus of control, research
interaction be
involving Machiavellianism in ethical decision-making
punishment, an
egory.declined
Infrom the previous literature
addit review from 10
value for powe
findings to only one, in the area of intent. Street and Street
unethically
(2006) also found no support for the effects of Machia- if
vellianism or gender on ethical decision-making. In all
benevolence, u
found previous
to literature reviews,simul
consistent results were found
Watsonthat related Machiavellianism
and to unethical decision-mak-
Ber
"going along"
ing. "High machs tended to be less ethical in their deci-
sion-making than
making whenlow machs" (O'Fallon and Butterfield t
2005, p. 392).
stimulation we
individual's int
Gender
external aware
Ruedy and Sch
strongMirroring correlat
O'Fallon and Butterfield (2005), gender is
stated reported frequently in the findings of ethical decision-
willingn
making research.
viduals high Many of the studies tested for in
uphold a
gender-specific highe
variables that would affect ethical decision-
making. For example,
fulness was Marques and Azevedo-Pereira
ass
how (2009) found that men were stricter than women
ethical when
the
making ethical decisions. However, when taking into
perceived.
Vitell consideration
et of the intensityal. (20
of the moral issue, a women's
moral advantage in ethical judgment disappeared (Nguyen et al.
intensity
2008b). Women's intention to behave ethically
religiosity on was also m
contextually dependent. Women
attitudes relied on both justice and
posit
ality utilitarianism when making moral decisions, whereas men
factors h
including trad
relied on only justice and their decisions were more uni-
(Watson and
versal rather than contextual (Beekun et al. 2010).
altruistic valu
Mixed results for the impact of gender on ethical deci-
(Watson et
sion-making were found in the al.
previous literature review
and the trend continued inin
behavior the more recent studies.tha
On
areas of emot
average, females were reported to be more ethical than men
thy in ten of the 38 findings
and narcis(Bampton and Maclagan 2009;
(O'Fallon and
Elango et al. 2010; Eweje and Brunton 2010; Herington and B
In Weaven 2008; Krambia-Kapardis and Zopiatis 2008; Marta
previous li
Machiavelliani
et al. 2008; Nguyen et al. 2008b; Oumlil and Balloun 2009;
Sweeney et al. 2010; Valentine and Rittenburg
However, the 2007). In
both contrast, men werethese
of found to be more consistent in their f
Springer
A Review of the Empirical Ethical Decision-Making Literature 23 1
dimensions
ethical decision-making (Hopkins et and could
al. 2008); be applied
were to Rest's (1986) depen-
stricter
when making ethical judgmentsdent
(Marques andManagers
variable of intent. Azevedo-in collectivistic cultures
Pereira 2009); and needed more would
ethics training
be expected to be moreoverall
loyal to their organization
(Herington and Weaven 2008). Valentine and
because of greater Rittenburg
inter-dependence, therefore would also
(2007) found the combination of age and
be more business
concerned for theirexperi-
organization in general (Oumil
and Balloun
ence was positively related to ethical 2009). It is
intention, not stated
while if this resulted in a
gen-
der was not. Finally, Guidice et al.greater
(2008) found
tendency men
for ethical were decision-making
or unethical
more willing than women to mislead withincompetitors. Otheremployees within a
the organization. Similarily,
studies found no difference between the ethical decision- collective culture were more likely to indicate they would
make an unethical business decision that benefits the
making of males and females (Chang and Leung 2006;
Sweeney and Costello 2009; Zgheib 2005). organization. In contrast, employees within individualistic
cultures were more likely to openly question an organiza-
Cultural Values/Nationality tion's unethical business practice (Sims 2009). In support,
Zhang et al. (2005) found collectivism and long-term ori-
There were a total of 35 findings for cultural values/entation were important determinants on reporting ten-
nationality. Many of the studies in the review cross-overdencies. A second study by Westerman et al. (2007) found
into this category while simultaneously existing in otherthe combination of high power distance and high individ-
areas due to the international context of the studies.
ualism implied a stronger impact of peers on ethical
According to Ho (2010), differences can exist in ethical
decision-making. Mixed results were also found in this
perception when one culture attributes moral significance
category in all three prior literature reviews.
to something that another culture does not; however, there
is common ground in ethical perceptions across cultures
Philosophy /Value Orientation
(Flaming et al. 2010). For example, U.S. subjects in a study
by Beekun et al. (2008) had similar results as Egyptians in
their self-ratings of intention to behave in the areas of
Philosophy and value orientation findings included results
that tested various theories for ethical decision-making
justice, utilitarianism, and relativism. Further, subjects
such as justice, relativism, utilitarianism, deontology,
from both countries replaced justice with egoism when
assessing the behavioral intentions of their peers,egoism,
and and idealism. Frequent comparisons were made
between the ethical ideologies of idealism and relativism.
national culture significantly affected an individual's ethi-
Idealism refers to making ethical decisions that will max-
cal decision outcome regardless of philosophical dimen-
imize the benefits of other parties (Forsyth 1980), whereas
sion: justice, relativism, utilitarianism, egoism. However,
relativism determines ethicality based on context and sit-
overall differences in cultural values shaped ethical deci-
sion-making. In a study of American, Turkish, and Thai uation (Treise et al. 1994). Marta et al. (2008) found that
marketing professionals, American business peopleidealism
per- and realism impacted managers' decision inten-
tion.
ceived ethics as more important and were more likely to However, Marques and Azevedo-Pereira (2009) found
perceive unethical marketing behaviors as more serious
relativism may have a stronger effect on ethical judgment
than their Turkish and Thai counterparts (Burnaz et al.idealism. Callanan et al. (2010) found a link between
than
2009). Similarly, in a study of Pakastani and Turkish
ethical relativism and ethical choices. Namely, individuals
with a greater relativistic orientation were more likely to
auditors, Karacaer et al. (2009) found a significant differ-
ence between terminal and instrumental values. Cultural make unethical choices than those individuals with a low
differences remained strong enough to affect ethical deci-degree of relativism. In contrast, they also found respon-
sion-making between respondents in the U.S. and Philip- dents who displayed a higher degree of idealism were more
pines (Flaming et al. 2010). Su (2006) contended that likely to choose a more ethical option than not. Fernando
cultural differences influenced the ethical perception in and Chowdhury (2010) found the relationship between
spiritual well-being and relativism to be weak, but strongly
business practices in a multi-country study in China, Egypt,
Finland, Korea, Russia, and the U.S. In contrast, Wesermancorrelated with and predictive of idealism. Findings by
et al. (2007) found that peers exerted a stronger influenceMarques and Azevedo-Pereira (2009) negatively related
than national culture on an individual's ethical decision age to idealism and found that older respondents were
outcomes. Further, Zhuang et al. (2005) found that in peer significantly more relativistic than younger ones. Expand-
reporting contexts, Chinese respondents were more loyal to ing on relativism, they also found that this theory may have
the organization than to coworkers or supervisors. a stronger impact on ethical decision-making than ideal-
The majority of these findings were specific to certain ism. In contrast, within a sales context, individuals with
cultures or countries, discussed Hofstede's (1984) cultural career aspirations in business were more likely to recognize
â Springer
232 J. L. Craft
Table 3 Empirica
Individual factors
Forte 2004 JBE Age A significant relationship was found between age and
perceived organizational ethical climate typ
Forte 2004 JBE Age No statistically significant relationship found between
an individual's locus of control, age, work te
management level, education and ethical cl
types, and the moral reasoning ability of m
Marques and Azevedo-Pereira 2009 JBE Age The influence of age on idealism was not significant.
Marques and Azevedo-Pereira 2009 JBE Age Older respondents were significantly more relativistic
than younger ones.
Marques and Azevedo-Pereira 2009 JBE Age Younger chartered accountants relied more on
universal moral principles to make ethical
judgments than older.
Marques and Azevedo-Pereira 2009 JBE Age No significant differences in ethical judgments
between older and younger respondents were found.
Valentine and Rittenburg 2007 JBE Age Ethical judgment was associated with increased age
and experience.
Chan and Leung 2006 MAJ Awareness No significant association between accounting
students' ethical sensitivity and ethical reasoning
was found.
Jeffrey et al. 2004 BEQ Cognitive moral development Judgments of auditor reasoning at the preconventional
and conventional levels of moral development were
influenced by the potential for penalties.
Jeffrey et al. 2004 BEQ Cognitive moral development Judgments of auditors reasoning at the
postconventional level were not affected by the
probability of discovery.
Karacaer et al. 2009 JBE Cultural values/nationality Statistically significant differences were found
between terminal and instrumental values of
auditors in Pakistan and Turkey.
Karacaer et al. 2009 JBE Cultural values/nationality No statistical differences were found between the
mean values of moral intensity in auditors in
Pakistan & Turkey.
Awasthi 2008 JBE Education, employment, experience Taking an ethics course directly affected managerial
judgment.
Awasthi 2008 JBE Education, employment, experience Taking an ethics course did not directly affect moral
judgment.
Awasthi 2008 JBE Education, employment, experience In the first stage of decision making, moral judgment
did not significantly influence managerial judgment.
Awasthi 2008 JBE Education, employment, experience Students who took an ethics course were more
inclined to judge a decision as managerially bad
when compared to others.
Forte 2004 JBE Education, employment, experience No statistically significant relationship was found
between individual's locus of control, age, work
tenure, management level, education and ethical
climate types, and the moral reasoning ability of
managers.
Marques and Azevedo-Pereira 2009 JBE Education, employment, experience The respondent's education level was not related to
either idealism or relativism.
Marques and Azevedo-Pereira 2009 JBE Education, employment, experience No statistically significant relationship was found
between education level and ethical standards.
Pierce and Sweeney 2009 IJB Education, employment, experience Differences in ethical judgment depending on area of
work of respondents (audit vs. non-audit) were
significant.
Pierce and Sweeney 2009 IJB Education, employment, experience Further education was only a limited impact on ethical
views of trainee accountants. The relationship
between length of experience and ethicality was
complex.
Springer
Table 3 continued
Pflugrathetal. 2007 MAJ Education, employment, experience The quality of auditor judgment was explained by the
general auditing experience. Professional
accountants were significantly more aware of the
risk of misstatement than students.
Sweeney and Costello 2009 AE Education, employment, experience Accounting students were able to identify an ethical
dilemma better than non-accounting students.
Valentine and Rittenburg 2007 JBE Education, employment, experience Ethical judgment was associated with increased age
and experience.
Zgheib 2005 JBE Education, employment, experience Professionals applied the morality principle more than
non-professionals.
Connelly et al. 2004 JBE Emotions/mood Emotions accounted for greater variance in ethical
choices with interpersonal outcomes than those with
organizational outcomes.
Connelly et al. 2004 JBE Emotions/mood Positive and negative emotions accounted for
significant variance in ethical choices and were
greater for interpersonal than organizational choices.
Connelly et al. 2004 JBE Emotions/mood Active emotions accounted for greater variance than
passive emotions in ethical choices.
Forte 2004 JBE Gender No significant moral reasoning difference was found
between males and females.
Forte 2004 JBE Gender Gillian's ethic of care theory for females was not
supported.
Forte 2004 JBE Gender A statistically significant relationship was found
between industry types, gender, and the mora
reasoning ability of managers.
Herington and Weaven 2008 JBE Gender The ethics training needs of males is not being met.
Herington and Weaven 2008 JBE Gender Ethics training should consider the differing needs of
males and females and should be customized, not
standardized.
Marques and Azevedo-Pereira 2009 JBE Gender Portuguese female accountants did not differ from
male counterparts in terms of idealism or relativism.
Marques and Azevedo-Pereira 2009 JBE Gender Men were stricter than women when making ethical
judgments.
McMahon and Harvey 2007 JBE Gender Gender, magnitude of consequences, and social
consensus had a significant effect on ethical
judgment.
Nguyen et al. 2008b JBE Gender Among adults of the same age, women had a higher
level of ethical judgment than men.
Nguyen et al. 2008b JBE Gender When taking into consideration the intensity of the
moral issue, the women advantage in ethical
judgment disappears.
Sweeney et al. 2010 JBE Gender Females reported significantly higher ethical
evaluations than males.
Sweeney and Costello 2009 AE Gender No differences were found between males and
females.
Zgheib 2005 JBE Gender Males and females equally and mainly referred to the
morality principle in ethical decision-making.
McMahon and Harvey 2007 JBE Peers/management Gender, magnitude of consequences, and social
consensus had a significant effect on ethical
judgment.
Menci and May 2009 JBE Peers/management The different types of information regarding the type
of closeness the decision maker had to an employee
did not influence the ethical decision-making
process.
Fritzsche and Oz 2007 JBE Personal values A significant positive contribution of altruistic values
to ethical decision-making was found.
Fritzsche and Oz 2007 JBE Personal values A significant negative contribution of self-
enhancement to ethical decision-making was found.
Springer
234 J. L. Craft
Table 3 continued
Watson and Berkley 2008 JBE Personality Significant combinatorial effects existed for both
situational and personal values of traditionalism,
conformity, and stimulation.
Watson and Berkley 2008 JBE Personality Multiple significant moderating effects were found for
traditionalism, conformity, and stimulation between
the situational variables of rewards and punishments
and the outcome of "going along" (being complicit
in unethical decisions).
Watson and Berkley 2008 JBE Personality Three-way interactions were found between the values
of traditionalism, conformity and stimulation, and
the situational variables of rewards and
punishments.
Watson et al. 2009 BSR Personality The values of benevolence, universalism, hedonism,
and power add significantly to the explained
variance over and above the control variables of
reward, punishment and moral reasoning. Therefore,
all of these values simultaneously influenced
decisions.
Watson et al. 2009 BSR Personality Those high in hedonism were more likely to be
influenced to act unethically if the rewards were
high than those low in hedonism.
Watson et al. 2009 BSR Personality There was a significant interaction between hedonism,
punishment, and unethical decisions.
Watson et al. 2009 BSR Personality Those high in hedonism were less likely to act
unethically when the punishments were high than
those low in hedonism.
Watson et al. 2009 BSR Personality Those with a high value for power were likely to act
more unethically than those with a low value for
power when the punishments were low.
Watson et al. 2009 BSR Personality Those with a high value for power were likely to act
power when the rewards were high.
Watson et al. 2009 BSR Personality Those low in universalism were more likely to act
unethically when the punishments were low than
those who were high in universalism.
Forte 2004 JBE Personality No statistically significant relationship found between
individual's locus of control, age, work tenure,
management level, education and ethical climat
types, and the moral reasoning ability of manag
Marquardt 2010 E&B Personality Implicit attitudes did not have a larger impact on
moral judgment than explicit attitudes.
Callanan et al. 2010 UM Philosophy/value orientation A linkage existed between ethical relativism and
ethical choices. Individuals with a greater
relativistic orientation were more likely to make
unethical choices than those individuals with a low
degree of relativism.
Callanan et al. 2010 UM Philosophy/value orientation Individuals who displayed a higher degree of idealism
were more likely to choose more ethical options
than those who displayed a lower degree of
idealism.
Fernando and Chowdhury 2010 JBE Philosophy/value orientation Spiritual well-being, in particular the communal
domain of spiritual well-being, was correlated with
and predictive of idealism.
Fernando and Chowdhury 2010 JBE Philosophy/value orientation The relationship between spiritual well-being and
relativism was weak.
Greenfeld et al. 2008 JBE Philosophy/value orientation A significant relationship was found between an
individual's ethical orientation and decision-
making.
Ô Springer
Table 3 continued
Marques and Azevedo-Pereira 2009 JBE Philosophy/value

their male counterparts in ter
relativism.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value

idealism or relativism.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation The influence of age on idealism was not significant.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation Older respondents were significantly more relativistic
than younger ones.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation Younger chartered accountants relied more on
universal moral principles to make ethical
judgments than older.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation Relativism had a stronger effect on ethical judgments
than idealism.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation Accountants with different ethical ideologies did not
differ in terms of their ethical judgments.
Marques and Azevedo-Pereira 2009 JBE Philosophy/value orientation Ethical ideologies did not differ in terms of ethical
judgments.
Smith et al. 2007 BEQ Philosophy/value orientation Criminal decision-making within the firm was both
utilitarian and deontological.
Zgheib 2005 JBE Philosophy/value orientation Lebanese business students referred most to the utility
principle and least to the morality principle in their
managerial ethical decision-making; yet morality
played the most important role and justice was better
used than utilitarianism.
Fernando and Chowdhury 2010 JBE Religion/spirituality Spiritual well-being, in particular the communal
domain of spiritual well-being, was correlated with
and predictive of idealism.
Fernando and Chowdhury 2010 JBE Religion/spirituality The relationship between spiritual well-being and
relativism was weak.
Leitsch 2004 JBE Situation The type of situation influenced students' perceptions
of the components of moral intensity and their moral
judgment.
McKinney et al. 2010 JBE Situation Business professionals working at firms with a written
code of ethics tended to find ethically questionable
situations less acceptable than those at firms
without.
O'Leary and Pangemanan 2007 JBE Situation Individuals were more inclined to take extreme
actions (act unethically or ethically), whereas groups
tended to take the middle ground (neutral option).
Smith et al. 2007 BEQ Situation Decisions to engage in corporate offending (and clear-
cut unethical conduct) may have stemmed from
similar etiological processes.
McKinney et al. 2010 JBE Code of ethics Business professionals working at firms with a written
code of ethics tended to find ethically questionable
situations less acceptable than those at firms
without.
Pflugrath et al. 2007 MAJ Code of ethics The presence of a code of ethics appeared to have a
significant influence on the audit judgments of
professional accountants rather than auditing
students.
Elango et al. 2010 JBE Ethical culture Managers came to ethical decision-making with their
own experiences and values, but are also influenced
by the ethical standards and practices observed in
the workplace.
Forte 2004 JBE Ethical culture A statistically significant relationship was found
between age and perceived organizational ethical
climate types.
Springer
236 J. L. Craft
Table 3 continued
Sweeney et al. 2010 JBE Ethical culture The effect of management's efforts to encourage
ethical behavior by establishing the appropriate tone
at the top might be limited to the ethical evaluations
of auditors (respondents).
culture positively interacted with whistleblowing
judgment to produce whistleblowing intention.
People who perceived their organizations as highly
ethical had less concerns about retaliation and had
more confidence that their reporting would be
considered legitimate and appropriate by the
management.
Forte 2004 JBE Industry A statistically significant relationship was found
between industry types, gender, and the mor
reasoning ability of managers.
Forte 2004 JBE Organization level A statistically significant relationship was found
between management levels and organizational
ethical climate.
Pierce and Sweeney 2009 IJA Organization size Respondents from medium-sized firms had lower
ethical views and respondents from Big 4 firms had
higher ethical views.
Jeffrey et al. 2004 BEQ Rewards/sanctions Auditors with preconventional or conventional levels
of moral development were less likely to violate
standards when the violation was likely to be
discovered and penalized.
Premeaux 2004 JBE Rewards/sanctions Managerial decision-making was primarily a
deliberate and reasoned exercised that follows the
law and the protection of rights to avoid sanctions.
Smith et al. 2007 BEQ Rewards/sanctions Only those who perceived high social costs associated
with offending were susceptible to the formal
sanction trigger. Formal sanction threats affected
offending decisions through more evaluations of the
act, consistent with claims about the moral and
educative effects rendered by criminal law.
Watson and Berkley 2008 JBE Rewards/sanctions Three-way interactions were found between the values
of traditionalism, conformity and stimulation and
the situational variables of rewards and
punishments.
Watson et al. 2009 BSR Rewards/sanctions The values of benevolence, universalism, hedonism,
and power added significantly to the explained
variance over and above the control variables of
reward, punishment, and moral reasoning.
Therefore, all of these values simultaneously
influenced decisions.
Watson et al. 2009 BSR Rewards/sanctions Those high in hedonism were more likely to be
influenced to act unethically if the rewards were
high than those low in hedonism.
Watson et al. 2009 BSR Rewards/sanctions There was a significant interaction between hedonism,
punishment, and unethical decisions.
Watson et al. 2009 BSR Rewards/sanctions Those high in hedonism were less likely to act
unethically when the punishments were high than
those low in hedonism.
Watson et al. 2009 BSR Rewards/sanctions Those with a high value for power were likely to act
power when the punishments were low.
Watson et al. 2009 BSR Rewards/sanctions Those with a high value for power were likely to act
power when the rewards were high.
Springer
Table 3 continued
Watson et al. 2009 BSR Rewards/sanctions Those low in universalism were more likely to act
unethically when the punishments were low than
those who were high in universalism.
Herington and Weaven 2008 JBE Training The ethics training needs of males is not being met.
Herington and Weaven 2008 JBE Training Ethics training should consider the differing needs of
males and females and should be customized, not
standardized.
Moral Intensity
Carlson et al. 2009 JMI Proximity had a significant impact on the moral judgment of a situation such that the closer in
proximity an individual was to the situation, the greater the perception of ethicality.
Leitsch 2006 AE The dimensions of moral intensity were significant predictors of moral judgment.
Karacaer et al. 2009 JBE The perceptions of moral intensity influenced ethical judgments.
Karacaer et al. 2009 JBE No statistical difference was found between the mean values of moral intensity of respondents in
Pakistan & Turkey.
Leitsch 2004 JBE The type of situation influenced students' perceptions of the components of moral intensity and
their moral judgment.
Leitsch 2006 AE The first dimension of moral intensity (perceived corporate concern) and moral sensitivity
offered the most predictive power on accounting students' moral judgment.
McMahon and Harvey 2006 JBE Actions taken in scenarios in which moral intensity had been manipulated to be high were
judged as more unethical than actions taken in scenarios in which moral intensity was
manipulated to be low.
McMahon and Harvey 2007 JBE Gender, probable magnitude of consequences and social consensus had a significant effect on
ethical judgment.
McMahon and Harvey 2007 JBE Proximity, a component of moral intensity, did not have a significant effect on ethical judgment.
Nguyen et al. 2008a, b JBE When taking into consideration the intensity of the moral issue, women's' advantage in ethical
judgment disappeared.
Sweeney and Costello 2009 AE The components of moral intensity were highly correlated (magnitude of consequences, social
consensus, probability of effect, temporal immediacy, proximity, concentration of effect).
Sweeney and Costello 2009 AE Of the components of moral intensity, the relationships with the three stages of ethical decision-
making were weakest for proximity. It may be the case these scenarios failed to meet the
threshold levels needed to observe the impact of proximity.
a moral issue when using an idealism ideology (Valentine Cultural values and nationality were frequently studied
and Bateman 201 1). within the context of philosophy and value orientation. For
Other ethical ideologies such as rule utilitarianism, act
example, Beekun et al. (2008) found that national culture
utilitarianism, justice, deontology, and egoism and theirsignificantly affected an individual's ethical decision out-
impact on ethical decision-making were present in the
come in all philosophies utilized in the study (justice, rel-
research literature. Premeux (2004) studied the ethical
ativism, utilitarianism, and egoism). In the same study,
awareness and rationale of managers who applied either
predictors of intention to behave ethically were consistent
rule or act utilitarianism to ethical dilemmas and found
between self and peers for Egyptians in the areas of justice,
most managers used rule utilitarianism and rights-basedutilitarianism, and relativism. Zgheib (2005) reported that
rationale when making ethical decisions. For example,
Lebanese business students referred most to the utility
managers tended to rely on utilitarian theories whenprinciple and least to the morality principle in their man-
addressing ethical dilemmas (Groves et al. 2007). Yet,
agerial ethical decisionmaking, yet morality played the
unethical decision-making within a firm was both utili-most important role and justice was used more often than
tarian and deontological (Smith et al. 2007). Groves et al.utilitarianism.
also found that balanced thinking managers (linear andPrevious literature reviews concluded that fairly con-
nonlinear simultaneously) were the least likely to adopt sistent findings were seen throughout the 20-year research
the act utilitarian rationale compared to linear and non-history that supports the theory that idealism and deontol-
linear thinkers.
ogy are positively related to ethical decision-making.
Ö Springer
238 J. L. Craft
Conversely,
relationship between length of experience and ethicality to re
The be complex.
current l
O'Fallon and Butterfield and
losophy (2005) reported 41 findings v
cussed, whic
regarding education, employment, work experience, and
principles. job satisfaction. They stated the research "generally indi-
cates that more education, employment or work experience
Education/Employment/Experience is positively related to ethical decision-making" (p. 387).
The type of education had no bearing on the ethical deci-
Education, employment type, and years of experience sion-making process, but the type of respondent did, find-
continued to impact ethical decision-making. Education ing students were less ethical than practitioners. In the
was found to have both a positive and neutral impact on trends and future directions section, implications of the
ethical decision-making. Many studies measured the effect continued use of student respondents will be discussed.
of taking an ethics course on overall ethical judgment,
awareness, or intention using undergraduate or MBA stu- Situation
dents. Thus, education not only referred to the amount of

education of managers but also the effect of education on Twenty-two studies were published that described situa-
moral decisions. In a few studies, findings indicated no tions in which individuals' ethical awareness, judgment,
significant relationship between education level, moral and intention was affected. Street and Street (2006) found
reasoning ability, or ethical standards (Forte 2004; Mar- that exposure to an escalating ethical situation increased
ques and Azevedo-Pereira 2009). Awasthi (2008) found the likelihood of unethical behavior on the part of decision
that taking an ethics course directly affected managerial makers. Menci and May (2009) discovered the increase of
judgment, but not moral judgment. Further, students who severity of consequential information on Human Resource
took an ethics course were more inclined to judge an Management professionals affected the responsibility the
unethical decision as managerially bad compared to others. decision maker felt to the harmed party. Yet, the different
In relation to teaching ethics, studying ethical scandals types of information regarding the type of closeness the
positively impacted student's perceptions of the ethics of decision maker had to an employee did not influence the
business people (Cagle and Baucus 2006). ethical decision-making process. Comparing individuals to
Type of employment or level of employment and its groups, O'Leary and Pangemanan (2007) found that indi-
impact on ethical decision-making appeared repeatedly in viduals were more inclined to take extreme actions (act
the findings, particularly in the audit and accounting jour- unethically or ethically) in a given situation whereas
nals. For instance, in the auditing profession, the quality of groups tended to take the middle ground (act neutral).
auditor judgments was explained by the level of experience Schweitzer and Gibson (2008) studied the perceptions of
(Pflugrath et al. 2007). Internal auditors, as a group, dem- justifiability and fairness on individuals. They found that
onstrated a high level of ethical sensitivity (O'Leary and participants who viewed a situation as unfair viewed the
Stewart 2007). Conversely, differences in ethical intention use of unethical behavior as more justifiable and claimed
between auditors and non-auditors were not significant they would be more likely to engage in unethical behavior.
(Pierce and Sweeney 2009). In a related profession, Cer- Specifically,
tified Public Accountants were less likely to be swayed by
When explanations for an action violate community
monetary compensation or personal relationships in order
standards of fairness, individuals are significantly
to report unethical acts. Accounting students were able to
more likely to engage in unethical behavior than
identify an ethical dilemma better than non-accounting
when explanations for the same action do not violate
students (Sweeney and Costello 2009). In general, com-
community standards of fairness. Individuals believe
mitted professionals were more likely to make ethical
that unethical behavior is more justified if they per-
decisions (Greenfield et al. 2008; Zgheib 2005).
ceive that they have been the target of unfair
Work experience impacted ethical decision-making in
behavior. Specifically, when people perceive that
several ways. First, work experience was related to one's
they have been treated unfairly, they feel more sat-
tendency to be more morally conservative (McCullough
isfied, less angry, and less guilty when they engage
and Faught 2005). Second, experience was associated with
in unethical behavior toward their counterpart,
increased ethical judgment (Valentine and Rittenburg
(pp. 297-298)
2007). Third, more experienced students appeared to be
more ethically oriented and had greater ethical intention Multiple examples of cross-referencing are illustrated
(Eweje and Brunton 2010; Valentine and Rittenburg 2007). within the situation construct. Ho (2010) found similarities
In contrast, Pierce and Sweeney (2009) found the in ethical perception can occur when a situation is viewed
£) Springer
as an accepted and institutionalized part

literature of
reviews, the doing business.
age category continues to produce
mixed results.
This was also applied to the organizational culture con-
struct, discussed later in the article. A second example of
cross-referencing between situation and organizational
Peers/Management
code of ethics is seen with this finding from McKinney
et al. (2010): business professionalsThe
working at and
impact of peers firms with
management a ethical deci-
on the
written code of ethics tended to find ethically
sion-making questionable
of individuals continues to be studied. Indi-
situations less acceptable than those at studies
cated in prior firms without.
as "others" or "significant others",
Third, cognitive moral development and situation
researchers variables
often made distinctions between peers and
(in this case, personal gain due tomanagement
misrepresentation) were As such, it
and their impact on individuals.
related to behavior in an ethical wassituation as category
necessary to add this found by
as an individual factor.
Church et al. (2005). Finally, an example ofgroups
Peers and social thehad situation
an impact on ethical decision-
construct connecting to the dependent variable
making in that people moral
were ineffective at determining the
intensity is seen in two studies.number
Valentine
of people who and
agreedBateman
with their ethical choices and
tended to
(201 1) indicated that individuals with fall victim
career to a false consensus
aspirations in bias which, in
business perceived greater moral turn,
intensity in alevel
impacted their sales con-
of ethical decision-making
text. Leitsch (2004) found the type ofand
(Flynn situation influenced
Wiltermuth 2010). Further, the availability of
others who of
students' perceptions of the components believed an act intensity
moral was morally acceptable was
and their moral judgment. found to be positively related to perceptions of social
consensus that the act was morally acceptable (Hayibor and
Wasieleski 2009). McMahon and Harvey (2007) found that
Age gender, probable magnitude of consequences, and social
consensus had a significant effect on ethical judgment. In
Age findings were present in all four areas of Rest's relation to national culture, peers had a stronger influence
model of ethical decisionmaking, but only 14 findings on ethical decision-making (Westerman et al. 2007). In
were indicated in total. This is a drop from the previous their study of the reporting tendencies of Chinese
literature review where 21 findings for age were repor- employees, Zhuang et al. (2005) found a clear difference
ted. A majority of the findings between 2004 and 2011 was made between reporting an unethical act of a peer
focused on judgment (7). For example, Valentine and versus a supervisor. Why? Chinese high power distance
Rittenburg (2007) found ethical judgment to be associ- culture leads employees to be more unwilling to report
ated with increased age and experience. This finding is unethical acts by supervisors rather than peers because
contrary to Marques and Azevedo-Pereira (2009) in that supervisors are seen as inaccessible and entitled to privi-
they found no significant differences of ethical judgment lege. Further, Chinese workers perceive the organization as
between older and younger respondents. Forte (2004) their group rather than individual coworkers or supervisors.
found no significant relationship between an individual's As such, when the interest of the organization is in conflict
age and other various factors and the moral reasoning with that of coworkers, loyalty to the organization was
ability of managers. Related to intent, Valentine and more important. Similarly, Ho (2010) discovered that
Rittenburg (2007) found that age was related and Elango placing a high value on saving face, maintaining relation-
et al. (2010) found that younger managers were more ships and money did 2010 not significantly influence the
likely to be influenced by organizational ethics than ethical perception of managers.
older managers. However, older managers were more
likely to make ethical choices. Krambia-Kapardis and Religion/Spirituality
Zopiatis (2008) found age to be related to awareness in
that individuals over the age of 30 were more ethical Spirituality was added to this category because findings
than those under 30 in a study of ethical perception. suggested it was related to religion and religiosity. Reli-
Chang and Leung (2006) correlated age to ethical sen- gion/spirituality was found in ten studies, with findings in
sitivity (awareness), but two findings rejected age as a areas of awareness, judgment, and intent. A third term,
factor in ethical decision-making. Contrasting the previ- religiosity, appears in this construct as well. Religiosity
ous findings for age, Eweje and Brunton (2010) could encompasses the various religious activities, levels of
not conclude that older students were more ethically dedication, and beliefs associated with religious principles.
oriented than younger and Cagle and Bacus (2006) found The results of the previous studies from 1978 to 2003
that age and education levels were not significant in the generally support the belief that religion reinforces ethical
acceptance of ethical behavior. As seen in previous decision-making. In the updated literature, however, this
Springer
240 J. L. Craft
Table 4 Empiric
Individual factors
Elango et al. 2010 JBE Age Younger managers were more likely to be influenced by organizational
ethics than older managers. Older managers were more likely to make
ethical choices.
Valentine and 2007 JBE Age Ethical intention was positively related to age and business experience,
Rittenburg and negatively related to the sex of an individual, suggesting that
greater ethical intentions were associated with increased age
experience, as well as being female.
Haines et al. 2008 JBE Awareness The perceived importance of an ethical issue was a predictor of moral
intent.
Haines et al. 2008 JBE Awareness Moral obligation was directly related to moral intent.
Guidice et al. 2008 JBE Behavior Participants who thought bluffing was a beneficial tactic did so more
often than those who did not.
Guidice et al. 2008 JBE Behavior Participants were more willing to mislead competitors than their own
company, distributors or customers.
Rabl and 2008 JBE Behavior The intention to act corruptly was a very strong predictor of corrupt
Kuhlmann action.
Zhang et al. 2009 JBE Behavior There was a significant correlation relationship between whistleblowing
judgment and whistleblowing intention in the decision-making process
of whistleblowing.
Zhang et al. 2009 JBE Behavior No support was found for the relationship between whistleblowing
judgment and whistleblowing intent with moderation of a positive
effect. The relationship was not stronger for employees with more
positive effect.
Zhang et al. 2009 JBE Behavior Confirmed: the prediction that if people are in a whistleblowing
dilemma, and if they judge blowing the whistle to be the acceptable,
fair, ethical and right choice, then they are more likely to form an
intention to blow the whistle.
Chang and Yen 2007 JBE Cognitive moral development Agency theory and cognitive moral development theories were
confirmed: U.S. and Taiwanese managers were more likely to continue
a failing project under conditions of adverse selection than when they
were not under such conditions.
Chang and Yen 2007 JBE Cognitive moral development U.S. and Taiwanese managers were more likely to discontinue failing
projects when they had high level of moral reasoning when a low level
of moral reasoning existed.
Beekun et al. 2010 BE:ER Cultural values/nationality Women's intention to behave was significantly affected by two national
culture dimensions: uncertainty avoidance and individualism.
Beekun et al. 2010 BE:ER Cultural values/nationality Men's decisions were not related to national culture dimensions.
Flaming et al. 2010 E&B Cultural values/nationality Cultural differences remained strong between the U.S. and Philippines,
enough to affect decision making.
Flaming et al. 2010 E&B Cultural values/nationality Strong approval for questionable ethical actions was not found. Many
questionable actions were perceived negatively, even when country
differences were found, indicating there was common ground in
ethical perceptions across cultures.
Hwang et al. 2008 MAJ Cultural values/nationality U.S. firms and their U.S. auditors operating in Confucian cultures must
be aware that the majority of the respondents with no creed are more
likely to allow personal relationships to reduce their intention to
whistleblow.
Oumlil and 2009 JBE Cultural values/nationality The degree of relationship between perceived ethical intentions and
Balloun behaviors varied strongly between countries and by the ethical
situation/scenarios tested.
Oumlil and 2009 JBE Cultural values/nationality U.S. managers were more variable on th
Balloun managers.
Oumlil and 2009 JBE Cultural va
Balloun therefore, managers from an individualistic society indicated less
dependence on the business organization.
â Springer
Table 4 continued
Oumlil and 2009 JBE Cultural values/nationality Business managers from

Balloun be expected to be more loyal to their organization because of greater
dependence and therefore concerned for their organizatio
being when making decisions.
Sims 2009 B&S Cultural values/nationality Employees within a collective culture were more likely to indicate they
would make an unethical decision that benefitted the organization.
Sims 2009 B&S Cultural values/nationality Employees within individualist cultures were not more likely to indicate
they would make an unethical business decision for personal benefit.
Sims 2009 B&S Cultural values/nationality Employees within individualist cultures were more likely to report a
tendency to openly question an unethical practice by their
organization.
Sims 2009 B&S Cultural values/nationality There were no differences in reported likelihood of making an unethical
business decision between collective and individualistic cultures when
there was no apparent benefit.
Spicer et al. 2004 AMJ Cultural values/nationality The national context in which a decision takes place affected the ethical
attitudes of the decision maker.
Spicer et al. 2004 AMJ Cultural values/nationality The national context in which a decision takes place affected the
intended behavior of the decision maker.
Spicer et al. 2004 AMJ Cultural values/nationality The type of norm present in a situation - hypernorm or local norm -
oderated the effect of national context on ethical attitudes.
Spicer et al. 2004 AMJ Cultural values/nationality The type of norm present in a situation - hypernorm or local norm -
moderated the effect of national context on intended behavior.
Westerman et al. 2007 JBE Cultural values/nationality The combination of high power distance and high individualism implied
a stronger impact of peers on ethical decision-making.
Westerman et al. 2007 JBE Cultural values/nationality Peers exerted a stronger influence than national culture on an
individual's ethical decision outcome.
Sweeney et al. 2010 JBE Cultural values/nationality U.S. respondents reported higher ethical evaluations in all cases and
lower intentions of engaging in the behaviors than Irish respondents in
all cases.
Zhuang et al. 2005 BSR Cultural values/nationality This study found a cultural effect on reporting tendencies. The higher
peer reporting tendency of Chinese suggested collectivism and long-
term orientation were important determinants of reporting tendencies.
Zhuang et al. 2005 BSR Cultural values/nationality Chinese participants distinguished between reporting a peer's or a
supervisor's unethical act. The high power distance of Chinese
respondents lead employees to be more unwilling to report the
unethical acts of supervisors than peers, because the former were seen
as inaccessible and entitled to privilege.
Zhuang et al. 2005 BSR Cultural values/nationality This study found a cultural effect on reporting tendencies. The higher
peer reporting tendency of Chinese suggested collectivism and long-
term orientation were important determinants of reporting tendencies.
Zhuang et al. 2005 BSR Cultural values/nationality In peer reporting contexts, Chinese perceived the organization as their in
group rather than coworkers or supervisors. When the interest of the
organization was in conflict with that of coworkers, loyalty to the
organization was apparently considered more important.
Groves et al. 2007 JBE Decision style Managers with a balanced thinking style (both linear and nonlinear)
were significantly more likely to produce sound ethical decisions than
managers with a predominate thinking style.
Groves et al. 2007 JBE Decision style Managers with a balanced thinking style appeared to demonstrate
significantly greater ethical intent in ethical dilemmas involving
conflict of interest, physical environment and personal integrity.
Groves et al. 2007 JBE Decision style Results comparing the ethical decision-making of balanced thinking
managers and nonlinear thinking managers were generally
inconsistent.
Groves et al. 2007 JBE Decision style Balanced thinking managers were the least likely to adopt the act
utilitarian rationale compared to linear and nonlinear thinkers
â Springer
242 J. L. Craft
Table 4 continued
Guidice et al. 2008 JBE Decision style Strategic decision makers viewed competitive bluffing as more ethical
relative to other targets of misleading communication.
Guidice et al. 2008 JBE Decision style Strategic decision makers were more willing to engage in a questionable
practice like bluffing when the target of misleading communication
was a competitor rather than another organizational stakeholder.
Hwang et al. 2008 MAJ Education, employment, CPA holders were less likely than non-CPA's and agreed they would be
experience affected by monetary reward to promotion or by personal relationships
in regard to whistleblowing.
Pierce and 2009 IJA Education, employment, Differences in ethical intention between auditors and non-auditors were
Sweeney experience not significant.
Valentine and 2007 JBE Education, employment, Ethical intention w
Rittenburg experience and negatively related to the sex of an individual, suggesting that
greater ethical intentions were associated with increased age and
Curtis 2006 JBE Emotion/mood Seriousness and responsibility had a positive impact on reporting
intentions and the reductions of these by a negative mood reduced
intent to report.
Curtis 2006 JBE Emotion/mood Negative mood was associated with lower intentions to report unethical
actions.
Rabl and 2008 JBE Emotion/mood Components concerning the achievement of a certain private or
Kuhlmann professional goal (anticipated emotions, goal feasibility, goal desire,
and goal intention) did not allow for a prediction of corrupt a
Selart and 201 1 JBE Emotion/mood While stress had little influence on peoples' recognition of moral issues,
Johansen it showed a negative effect on the establishment of a moral intent.
Beekun et al. 2010 BE:ER Gender Women's intention to behave was significantly affected by two national
culture dimensions: uncertainty avoidance and individualism.
Beekun et al. 2010 BE:ER Gender Men's decisions to behave ethically were not related to national culture
dimensions.
Beekun et al. 2010 BE:ER Gender Gender was significantly related to the respondents' intention to behave
ethically.
Beekun et al. 2010 BE:ER Gender Women's intention to behave ethically was contextual.
Beekun et al. 2010 BE:ER Gender Women relied on both justice and utilitarianism to make moral
decisions.
Beekun et al. 2010 BE:ER Gender Men relied on only justice and not utilitarianism to make moral
decisions.
Beekun et al. 2010 BE:ER Gender Men's moral decisions were more universal.
Elango et al. 2010 JBE Gender Gender differences in ethical decision-making may exist, but they are
not very strong. If one gender is more ethical, it would be female.
Guidice et al. 2008 JBE Gender Men were more willing to mislead competitors than women.
Marta et al. 2008 JSBM Gender Female managers tended to have a more ethical intention than male
managers.
Oumlil and 2009 JBE Gender Female business managers tended to behave more ethically than their
Balloun male counterparts.
Street and Street 2006 JBE Gender Support was not found for effects of Machiavellianism or gender on
ethical decision-making.
Sweeney et al. 2010 JBE Gender Regarding intention to act, females reported significantly higher
intentions of engaging in an unethical act than males. Though
additional analysis indicated no significant difference in perceived
unethical pressure between genders, females may respond more to
unethical pressure and select the unethical act as the 'best' available
method of coping with it.
Valentine and 2007 JBE Gender Ethical intention was positively related to age and business experience,
Rittenburg and negatively related to the sex of an individual, suggesting that the
greater ethical intentions were associated with increased age and
Ô Springer
Table 4 continued
Cullinan et al. 2008 JBE Organization commitment Individuals of highe

engage in unethical behavior that benefitted t
harmed society than those of individuals with
commitment.
Zhuang et al. 2005 BSR Organization commitment In peer reporting contexts, Chinese participants perceived the
organization as their in-group rather than coworkers or supervisors.
When the interest of the organization was in conflict with that of
coworkers, loyalty to the organization was apparently considered more
important.
Hwang et al. 2008 MAJ Peers/management U.S. firms and their U.S. auditors operating in Confucian cultures must
be aware that the majority of the respondents with no creed were more
likely to allow personal relationships to reduce their intention to
whistleblow.
Westerman et al. 2007 JBE Peers/management Peers exerted a stronger influence than national culture on an
individual's ethical decision outcome.
Zhuang et al. 2005 BSR Peers/management Chinese participants made a distinction between reporting a peer's or a
supervisor's unethical act. The high power distance of Chinese led
employees to be more unwilling to report the unethical acts of
supervisors than peers, because the former were seen as inaccessible
and entitled to privilege.
Zhuang et al. 2005 BSR Peers/management This study found a cultural effect on reporting tendencies. The higher
peer reporting tendency of Chinese participants suggested that
collectivism and long-term orientation were important determinants of
reporting tendencies.
Zhuang et al. 2005 BSR Peers/Management In peer reporting contexts, Chinese participants perceived the
organization as their in-group rather than coworkers or supervisors.
When the interest of the organization was in conflict with that of
coworkers, loyalty to the organization was apparently considered more
important.
Curtis 2006 JBE Personal values Seriousness and responsibility had a positive impact on reporting
intentions; the reductions of these by a negative mood reduced the
intent to report.
Menci and May 2009 JBE Personal Values Empathy was a marginally significant predictor of moral intention.
Menci and May 2009 JBE Personal Values The relationship between magnitude of consequences and principle-
based evaluation was strong and positive when cognitive empathy was
high.
Menci and May 2009 JBE Personal Values The relationship between magnitude of consequences and principle-
based evaluation was weak for individuals who reported low levels of
cognitive empathy.
Menci and May 2009 JBE Personal Values Cognitive empathy was found to moderate the relationship between
proximity and utilitarian evaluations at a marginal level.
Menci and May 2009 JBE Personal Values The physical proximity condition exhibited higher levels of utilitarian
evaluations when cognitive empathy was high versus low, while the
combined psychological/social proximity group did not differ in their
utilitarian evaluations between the two empathy conditions.
Buchan 2005 JBE Personality Attitudes positively influenced ethical intentions.
Buchan 2005 JBE Personality No positive relationship was found between a subjective norm (should/
should not do) and attitude.
Buchan 2005 JBE Personality No positive relationship was found between perceived behavioral
control and intent.
Buchan 2005 JBE Personality No support was found for a relationship between moral sensitivity and
ethical intentions.
Marquardt 2010 E&B Personality Implicit attitudes had a greater impact on moral intention than explicit
attitudes.
Rabl and 2008 JBE Personality The attitude toward corrupt action had the main impact on the desire to
Kuhlmann act corruptly.
â Springer
244 J. L. Craft
Table 4 continued
Street and Street 2006 JBE Personality Individuals with an external locus of control were significantly more
likely to select unethical option than those with internal locus of
control.
Street and Street 2006 JBE Personality Support was not found for the effects of Machiavellianism or gender on
ethical decision-making.
Zgheib 2005 JBE Personality Significant differences were found in ethical decision-making between
attitude and intentional behavior.
Beekun et al. 2010 BE:ER Philosophy/value orientation Men's decisions to act ethically were not related to national culture
dimensions.
Groves et al. 2007 JBE Philosophy/value orientation Balanced thinking managers were the least likely to adopt the act
utilitarian rationale compared to linear and nonlinear thinkers
Groves et al. 2007 JBE Philosophy/value orientation Managers tended to rely on utilitarian theories when addressing ethical
dilemmas.
Groves et al. 2007 JBE Philosophy/value orientation Rule utilitarianism was related to greater willingness to engage in ethical
behavior than act utilitarianism.
Marta et al. 2008 JSBM Philosophy/value orientation Idealistic managers were not more likely to have an ethical intention
than their counterparts.
Marta et al. 2008 JSBM Philosophy/value orientation Relativistic managers were not less likely to have ethical intentions than
their less relativistic counterparts.
Menci and May 2009 JBE Philosophy/value orientation Cognitive empathy was found to moderate the relationship between
proximity and utilitarian evaluations at a marginal level.
Menci and May 2009 JBE Philosophy/value orientation The physical proximity condition exhibited higher levels of utilitarian
evaluations when cognitive empathy was high versus low, while the
combined psychological/social proximity group did not differ in their
utilitarian evaluations between the two empathy conditions.
Menci and May 2009 JBE Philosophy/value orientation The relationship between magnitude of consequences and utilitarian
evaluation when a decision maker had other proximity related
information was not supported.
Nguyen et al. 2008a JEB Philosophy/value orientation Upon examining the linkage between students' learning in ethics and
their ethical intention, this study found that student learning in the
ethical theory of contractualism significantly predicted ethical
behavior intention.
Valentine and 201 1 JBE Philosophy/value orientation Individuals were more likely to have moral intentions in a sales context
Bateman when they were using a less relativistic ethical ideology (being less
sensitive to situational factors).
Kurpis et al. 2008 JBE Religion/spirituality Compared to religiosity, commitment to mora

better predictor of the perceived importance of ethics, ethic
recognition, and ethical behavioral intentions.
Oumlil and 2009 JBE Religion/Spirituality Little or no association was found between religiosity interaction and
Balloun ethical intentions.
Chang and Yen 2007 JBE Situation Agency theory and cognitive moral development theories were
confirmed: U.S. and Taiwanese managers were more likely to continue
a failing project under conditions of adverse selection than when they
were not under such conditions.
Marta et al. 2008 JSBM Situation Small business managers who perceived an ethical problem in a
situation were less likely to agree with the unethical intention depicted
in that situation.
Menci and May 2009 JBE Situation The relationship between magnitude of consequences and utilitarian
evaluation when a decision maker had other proximity related
information was not supported.
Menci and May 2009 JBE Situation The relationship between magnitude of consequences and moral
intention was positive given physical proximity information, but was
weak or nonexistent given social or psychological information.
Ô Springer
Table 4 continued
Schweitzer and 2008 JBE Situation When explanations for an action violated community standards of
Gibson fairness individuals were significantly more likely to engage in
unethical behavior than when explanations for the same
violate community standards of fairness. Individuals beli
unethical behavior was more justified if they perceived t
the target of "unfair" behavior.
Schweitzer and 2008 JBE Situation Participants in the unfair condition viewed the use of unethical behavior
Gibson as more justifiable and they claimed that they would be more likely to
engage in unethical behavior. Specifically, when people perceiv
they had been treated unfairly, they felt more satisfied, happ
angry, and less guilty when they engaged in unethical behavio
their counterpart.
Schweitzer and 2008 JBE Situation Perceptions of justifiability were significantly related to ethical
Gibson intentions, and perceptions of justifiability fully mediated the
relationship between fair explanations and ethical intention
Spicer et al. 2004 AMJ Situation The type of norm present in a situation - hypernorm or local norm -
moderated the effect of national context on ethical attitudes.
Spicer et al. 2004 AMJ Situation The type of norm present in a situation - hypernorm or local norm -
Valentine and 201 1 JBE Situation Individuals were more likely to have moral intention in a sales context
Bateman when they perceived that a social consensus existed and having ethical
intentions is right.
Guidice et al. 2008 JBE Competitiveness Men were more willing to mislead competitors than women.
Guidice et al. 2008 JBE Competitiveness Strategic decision makers were more willing to engage in a questionable
practice like bluffing when the target of misleading communication
was a competitor rather than another organizational stakeholder.
Guidice et al. 2008 JBE Competitiveness Participants were more willing to mislead competitors than their own
company, distributors, or customers.
Valentine and 201 1 JBE Competitiveness Individuals were more likely to have moral intention in a sales context
Bateman when they perceived less competitive intensity in relation to the sales
context.
Elango et al. 2008 JBE Ethical culture Younger managers were more likely to be influenced by organizati
ethics than older managers. Older managers were more likely to make
ethical choices.
Hwang et al. 2008 MAJ Ethical culture U.S. firms and their U.S. auditors operating in Confucian cultures must
be aware that the majority of the respondents agreed that if they have
good personal relationships with the person or businesses involved in
fraud, their intention to whistleblow would be reduced.
Shafer and 201 1 AAAJ Ethical culture The ethical norms/incentives factor had a highly significant effect on
Simmons both measures of behaviors intent. Specifically, an organizational
culture that emphasized and rewarded ethical behavior, and in w
organizational leaders served as positive role models, reduced th
likelihood that tax practitioners will engage in overly aggressive
actions.
interacted with their whistleblowing judgment to produce
whistleblowing intention. People who perceived their organizations
highly ethical had less concern about retaliation and had more
confidence that their reporting would be considered legitimate an
appropriate by the management.
Marta et al. 2008 JSBM Organization size Managers in a larger organization tended to have a m
intention than those in a smaller organization.
Sweeney et al. 2010 JBE Organization size Firm size was not generally significant in explainin
but respondents from Big 4 firms reported significantly lower
intentions of engaging in over-reliance on unethical decisions than
respondents from other firms.
Springer
246 J. L. Craft
Table 4 continued
Hwang et al. 2008 MAJ Professional relationships U.S. firms and their U
be aware that the majority of the respondents a
good personal relationships with the person or
fraud, their intention to whistleblow would be
Hwang et al. 2008 MAJ Rewards/sanctions CPA holders were less likely than non-CPA's to agree they would be
affected by monetary reward to promotion or by personal relationships
in regard to whistleblowing.
Shafer and 201 1 AAAJ Rewards/sanctions In a relativity low moral intensity context, the rewards for unethical
Simmons behavior factor had a significant effect on behavioral intentions, but
the ethical norms/incentives factor was not significant.
Shafer and 2011 AAAJ Rewards/sanctions The ethical norms/incentives factor had a highly significant effect on
Simmons both measures of behaviors intent. Specifically, an organizational
culture that emphasized and rewarded ethical behavior, and
organizational leaders served as positive role models, redu
likelihood that tax practitioners would engage in overly agg
actions.
Valentine and 201 1 JBE Rewards/sanctions Individuals were more likely to have moral intention in a sales context
Bateman when they perceived greater moral intensity in the situation.
Buchan 2005 JBE Subjective norms No positive relationship was found between subjective norms (should/
should not do) and attitude.
Shafer and 2011 AAAJ Subjective norms In a relativity low moral intensity context, rewards for unethical
Simmons behavior had a significant effect on behavioral intentions, but the
ethical norms/incentives factor was not significant
Spicer et al. 2004 AMJ Subjective norms The type of norm present in a situation - hypernorm or local norm -
moderated the effect of national context on ethical attitudes.
Spicer et al. 2004 AMJ Subjective norms The type of norm present in a situation - hypernorm or local norm -
White and Lean 2008 JBE Team As perceptions of team leader integrity increased, team members'
intentions to engage in unethical activity adversely affected other team
members and the team as a whole.
Moral intensity
Karacaer et al. 2009 JBE Perceptions of moral intensity influenced behavioral intentions.
Leitsch 2004 JBE Various accounting issues had an influence on students' moral intention and moral intensity.
Leitsch 2006 AE The dimensions of moral intensity and moral judgment were significant predictors of moral intention.
Shafer and 201 1 AAAJ In a relativity low moral intensity context, rewards for unethical behavior had a significant effect on
Simmons behavioral intentions, but ethical norms/incentives were not significant
Valentine and 201 1 JBE Individuals were more likely to have moral intention in a sales context when they perceived greater
Bateman moral intensity in the situation.
regarding
was not consistent throughout. Commitment spiritual
to moral self- well-being, Fernando and Chow
improvement, rather than religiosity, was (2010) reported
a better findings that related spiritual well-
predictor
the philosophical
of the importance of ethics, ethical problem recognition, value of idealism.
and ethical behavioral intentions (Kurpis et al. 2008). In a
study of U.S. and Moroccan managers, little or no associ-
Personal Values
ation was found with regard to religiosity and ethical
intention (Oumlil and Balloun 2009). Ho (2010) found
The category
religiosity and locus of control to be significant of that
values personal values encompasses findings that
relatedVitell
influenced the ethical perception of managers. to theet
individual
al. values a person possesses that
wouldin
(2009) found intrinsic religiosity played a role impact ethical decision-making. Examples of per-
offsetting
sonal
the negative impact of extrinsic religiosity on values
the represented
inter- in this literature review are:
political orientation,
nalization of moral identity. Finally, in their study seriousness, responsibility, altruism,
â Springer
Decision Style
and empathy. Personal value findings were connected to
three of Rest's (1986) dependent variables: awareness,
Twoand
judgment, and intent. McCullough studiesFaught
comprised of(2005)
six findings focused on how
dis-
decision style liberal
covered those who were more politically affected ethical
weredecision-making
morerelated to
the profits
likely to desire the maximization of intent variable.and
Grovesself-interest
et al. (2007) studied how bal-
in their reactions to others. Interestingly,
anced thinking style affectedFord and
ethical intent. Managers with
Richardson's (1994) literature review included
a balanced thinking one
style (both study
linear and nonlinear) were
significantly
that included the effect of political more likely to make
orientation onsound ethical decisions
ethical
decision-making, which had no significant
than managers withfindings.
a dominant thinkingTest-
style. Balanced
ing the effects of empathy on the ethical
thinkers decision-making
also appeared to demonstrate significantly greater
intention, Menci and May (2009) learned
ethical it was
intent concerning conflictonly a physical
of interest,
marginally significant predictor ofenvironment, and personal integrity.
moral intention, In a unique study
whereas
about competitive
the relationship between magnitude bluffing, Guidice and
of consequences et al. (2008) found
principle-based evaluation was strong and
strategic decision positive
makers when
to be more willing to engage in a
empathy was high. Fritzsche and Oz (2007) found a sig-
questionable practice, like bluffing, when the target of the
misleading communication
nificant positive contribution of altruistic valuesisto a competitor
ethical rather than
decision-making. Using a modified version
another ofstakeholder.
organizational Schwartz's Further, competitive
(1992) value scale, Fritzsche and Ozbluffing
further discovered
is viewed as that
more ethical relative to other targets
altruistic values encompassed world peace,
of misleading social justice,
communication.
correcting injustice, care for the weak, equality, and equal
Behavior and Awareness
opportunity for all. Conversely, self-enhancement values
were found to have a negative impact on ethical decision-
In some areas,
making. Egoistic values such as authority, theRest's (1986)to
right decision-making
lead steps also
or command, influence, having an served as individual
impact variables, and
on people as in behavior and intent.
events, wealth, material possessions, and
Three studies money
examined were
aspects of behavior and one studied
aspects of
examples of these values. The category ofawareness
personalthat addressed
values intention in ethical
decision-making.
did not exist in the previous three reviews, thus In behavior, Rabl and Kühlmann (2008)
no com-
parison is possible. found the intention to act corruptly was a very strong pre-
dictor of corrupt action. Echoing the discussion in the
decision style section, participants in the competitive
Emotions and Mood
bluffing research study who thought bluffing was a beneficial
tactic did so more often than those who did not hold this
Research on the effect of emotions and mood on ethical belief (Guidice et al., 2008). In a study of Chinese whistle-
decision-making made its debut in the most recent review
blowers, Zhang et al. (2009) found the intention to report
of research. Connelly et al. (2004) uncovered a link unethical findings, or whistleblow, was positively related to
between emotions and choices. In particular, positive andthe act of whistleblowing. In awareness, Haines et al. (2008)
negative emotions accounted for significant variance in
found that moral obligation was directly related to moral
ethical choices and were greater for interpersonal than
intent. Perceived importance of an ethical issue was also a
organizational choices. This led them to conclude thatpredictor of moral intent. However, Chan and Leung (2006)
emotions played a large part on the individual level rather
did not find a connection between accounting students'
than on a larger organizational scale. In their research
ethical sensitivity (awareness) and ethical reasoning.
concerning predictors of corrupt action, Rabl and
Kühlmann (2008) concluded that anticipated emotions
Cognitive Moral Development
along with other components concerning the achievement
of private or professional goals (i.e., goal feasibility, goalCognitive moral development links to findings related to
desire, goal intention) did not allow for a prediction of
moral reasoning ability. Herrington and Weaven (2008)
corrupt action. Curtis (2006) learned that negative mood concluded that females were higher overall in their level of
was associated with lower intentions to report unethical moral reasoning ability, which would cross-classify as a
actions. Overlaying the individual value categories of gender factor. In their study of U.S. and Taiwanese man-
emotion/mood and personal values, Curtis also uncoveredgers, Chang and Yen (2007) observed that managers from
that seriousness and responsibility had a positive impact on
both countries were more likely to discontinue failing
reporting intentions of unethical actions, unless theprojects when they had a high level of moral reasoning. In
respondent was in a bad mood. addition, agency theory and cognitive moral development
Springer
248 J. L. Craft
individual factors aswere

theory predictors or the results of ethical
tries were
decision-making has remained consistent over three dec- al
underades and is conditi
expected to continue.
not. Reynold
Organizational Factors
influence eth
situation fac
Rewards/Sanctions
individual c
variables we
An increase in findings in the impact
Jeffrey et of rewards and al
sanctions on ethical decision-making was
auditors' reasfound between
developmen
2004 and 201 1. When compared to prior literature reviews,
influenced
17 findings are present in this literature review, whereasby
the
found that
previous three reviews totaled 7, 15, and 4 findings each. p
This organizational factor comprises
affected by the largest number of t
most findings
recent
in the review and all four dependent variables are
2005) represented
in whi
in this category, the largest number of studies
judgment
residing in the judgment category. w
limited Watson et al. (2009) studied
durin the effect of personality
versus 23
factors (hedonism, value for power, universalism, in
benev-
were olence) using control variables of reward, punishment, and
present
moral reasoning. They found all of these values simulta-
neously influence ethical decision-making. In an earlier and
Organizationa
related study, Watson and Berkely (2008) found three-way
Half interactions
as between traditionalism,
man conformity, and
stimulation and the situational variables of reward and
commitment
in punishment. Premeaux (2004)one
only found that managerial
decision-making
(2008) conclu was a more deliberate and reasoned
commitmen
exercise that followed the law and the protection of rights
in order to avoid sanctions (punishment).
behavior that In the same
harmdependent variable category, Smith et al. (2007) concluded,
society
zational comm
"Only those who perceive high social costs associated with
to be offending [were] susceptible to the formal sanction trigger;
related
formal sanction threats
impact behav affected offending decisions
cifically, Cu
through more evaluations of the act, consistent with claims
about the moral and educative
"higher effects rendered by criminal
levels
to law" (p. 654). The same finding by Premeaux
engage in in the
to judgment category can also be applied to the behavior
behave op
category because of the inclusion of the
nistically is deliberate and a
the reasoned exercise part of her finding. A singular finding in
interest
by the awareness category stated the availability of conse-
Zhuang et
zationquences of an act was positively related to perceptions of
loyalty
magnitude of consequences act (Hayibor and Wasieleski
supervisors i
2009). Connecting to the individual factor of cognitive
Summary moral development, Jeffrey et al. (2004) noted that Tai-
wanese auditors were less likely to violate standards that
Individual factors were the most often studied elements of resulted in sanctions when operating in the postconventional
ethical decision-making, comprising 77 % of the overall and conventional levels of cognitive moral development.
findings between 2004 and 201 1. In comparison, individual Thus, if the consequences of unethical decision-making are
factors totaled 70, 58, and 58 % for O'Fallon and known and conform to established societal guidelines
Butterfield (2005), Loe et al. (2000), and Ford and Rich-
(Premeaux 2004), it follows that the impact of rewards and
ardson (1994), respectively. The trend of increased study sanctions
of on ethical decision-making is significant.
â Springer
Ethical Culture highly ethical [would] have less concern about

retaliation, and have more confidence that their
reporting [would] be considered as legitimate and
Findings in ethical culture were applied to three of Rest's
(1986) categories: awareness, judgment, and intent. Sug- appropriate by the management, (p. 35)
gested by Gebler (2006), a strong ethical culture is one that is
Similarly, ethical norms, incentives, standards, practices,
able to enduring challenges to its integrity and where
personal relationships, and leadership examples positively
employees have a "sense of responsibility and account-
impacted ethical decision-making and also served to
ability for their actions and the actions of others. . . and freely
raise issues and concerns without fear or retailiation"
support a culture that encourages ethical decision-making
(Sweeney et al. 2010; Elango et al. 2010; Hwang et al.
(p. 339; in Ardichvili and Jondle 2009). Research from Forte
2008; Shafer and Simons 2011; Sweeney et al. 2010;
(2004) indicated a statistically significant relationship
Zhang et al. 2009).
between management levels and organizational ethical cli-
mate, often defined as subsuming ethical culture. In a dis-
Code of Ethics
cussion of experience, age, and gender and the impact of
these factors on ethical climate, Forte posited, "since the
Five findings were found that described the impact of code
older managers and executive level employees have more
of ethics on ethical decision-making. This is a noticeable
work experience than the younger employees, they may have
decline from the previous literature review in which 20
suffered more disappointments in their work careers, which
findings were reported. Perhaps codes of ethics in con-
may have affected their perception of their organizational
junction with ethical decision-making have declined in the
ethical work climate" (p. 171). Further, a large majority of
research and have evolved to focus on other areas of the
Forte's respondents were part of top management and a large
organization that are impacted by codes. There were five
majority perceived their organization to be ethical. This
separate studies conducted that produced one finding per
conclusion brings together ethical culture, age, and
study in codes of ethics, applied to both awareness and
employment level as determinants in perception of ethical
judgment categories. In three of the five studies, codes of
culture. Moberg and Caldwell (2006) suggested individuals
ethics were found to positively impact ethical decision-
exposed to an ethical culture would display higher moral
making. For example, Mc Kinney et al. (2010) found that
imagination than those who were not. The researchers fur-
professionals working in organizations with a written code
ther asked why people with weak moral identity were
of ethics tended to find ethically questionable situations
influenced more by a situation than those with a strong moral
less acceptable than those at firms without. Likewise, a
identity. Their study showed a strong, but complex interac-
code of ethics had a significant influence on the audit
tion between moral identity and moral imagination.
judgments of professional accountants (Pflugrath et al.
It may be well that individuals will not be strongly
2007) and its existence was important in the ethical deci-
sion-making process (Deshpande 2009). On the contrary,
influenced by the situation if morality is a strong part
two findings suggested the mere existence of codes of
of their self-identity. However, for those individuals
ethics were not sufficient to influence ethical behavior or
whose social self-identity does not have a strong
moral component will be more attentive to the social
ethical awareness (O'Leary and Stewart 2007; Rottig et al.
cues and direction provided by an organization's2011).
culture. (Moberg and Caldwell 2006, p. 202)
Organization Culture
Corporate wrongdoing accepted as business as usual,
otherwise known as banal wrongdoing, was studied by
Organizational culture comprised fewer findings than the
Armstrong et al. (2004). Unsurprisingly, their study found
previous literature review. For example, O'Fallon and But-
a banal wrongdoing environment was related to increased
terfield (2005) reported two findings for organization cli-
ethical violations or unethical practices. The perception of
mate/culture. Prior to that, 1 8 findings were discussed in Loe
an organization as ethical is, in some cases, just as valuable
et al. (2000). It can be concluded that the research on
as the actual ethical culture of the organization. For
organizational culture and its impact on ethical decision-
example, in a whistleblowing situation, Zhang et al. (2009)
found: making has declined in recent years. Or, perhaps, empirical
research has declined in this area, instead focusing on
qualitative methods of empirical research on ethical
Employee's perception of their organizational ethical
culture positively interact[ed] with their whistle-
decision-making, of which none are included in this review.
blowing judgment to produce whistleblowing inten- The majority of findings in organizational culture
tion. People who perceive[ed] their organizations relate
as to awareness. Sweeney et al. (2010) found that
Ö Springer
250 J. L. Craft
Table 5 Empirica
Individual factors
Cagle and Bacus 2006 JBE Age Age and education level were not significant in the acceptance of ethical
behavior.
Church et al. 2005 BEQ Cognitive moral Individual cognitive moral development and situation variables (personal
development gain due to misrepresentation) were significantly related to behavior in an
ethical situation.
Beekun et al. 2008 JBE Cultural values/nationality U.S. respondents tended to find ethical decision outcomes in each of the
study's scenarios as being more unethical than did Egyptians.
Beekun et al. 2008 JBE Cultural values/nationality Predictors of intention to behave ethically were consistent between self and
peers for Egyptians in the areas of justice, utilitarianism, and relativism.
Beekun et al. 2008 JBE Cultural values/nationality U.S. subjects had similar results as Egyptians for their self-ratings of
intention to behave in the areas of justice, utilitarianism, and relativism.
Both replaced justice with egoism when assessing the behavioral
intentions of their peers.
Armstrong et al. 2004 JBE Education, employment, As an executive management team size increases and their tenure increases,
experience the firm is more likely to engage in unethical behavior.
Armstrong et al. 2004 JBE Education, employment, There was a positive relationship between escalating commitment and
experience unethical violations in the presence of long tenure and declining revenue.
Cagle and Baucus 2006 JBE Education, employment, Studying ethics scandals positively impacted students' ethical decision-
experience making.
Cagle and Baucus 2006 JBE Education, employment, Age and education level were not
experience behavior.
Greenfield et al. 2008 JBE Education, employment, Individuals with higher levels of pro
experience to engage in earnings management behavior and were less likely to
behave opportunistically.
Bampton and 2009 BE:ER Gender Women subscribed to a compassionate ethic of care more than men.
Maclagan
Bampton and 2009 BE:ER Gender Female subjects seemed to lean toward a concern for human welfare and
Maclagan also for the protection of the environment.
Bampton and 2009 BE:ER Gender Men were more likely to support the interpersonal values of profit, proper
Maclagan procedures, or law and order.
Cagle and Baucus 2006 JBE Gender Females were less likely to accept questionable behavior.
Hopkins et al. 2008 E&B Gender Male managers may be more ethically consistent than female managers in
the decisions they make across various ethical situations.
Hopkins et al. 2008 E&B Gender Inconsistencies were indicated in the female managers' responses to
individual items comprising the discrimination scale.
Bierly et al. 2009 JBE Personality Highly creative people tended to determine moral solutions not based on
universal moral rules but rather on the specifics of each situation.
Bierly et al. 2009 JBE Personality Creativity may actually lead to behavior that is more ethical.
Bierly et al. 2009 JBE Personality Creative individuals in the sample showed ethical ideologies including high
relativism and high idealism.
Brownetal. 2010 JBE Personality Empathy and narcissism were statistically significant predictors of reported
behavior even when controlling for a student's age, gender, and GPA.
Buchan 2005 JBE Personality No positive relationship was found between perceived behavior control and
intention.
Deshpande 2009 JBE Personality The overall emotional intelligence of hospital employees had a significant
impact on their ethical behavior.
Marquardt 2010 E&B Personality Implicit attitudes had a greater effect on moral behavior than explicit
attitudes.
O' Fallon and 201 1 JBE Personality Individuals with stronger moral identities were less likely to imitate others'
Butterfield unethical behavior than those with weaker moral identities.
Springer
A Review of the Empirical Ethical Decision-Making Literature 25 1
Table 5 continued
O'Fallon and 2011 JBE Personality Individuals who had a low need for affiliation were less likely to be swayed
Butterfield by others' unethical behavior than those with a higher need for affiliation.
O'Fallon and 201 1 JBE Personality Individuals who were more extraverted were less likely to imitate others'
Butterfield unethical behavior.
Beekun et al. 2008 JBE Philosophical/value Pr

orientation peers for Egyptians in
Beekun et al. 2008 JBE Philosophical/value U
orientation intention to behave i
Both replaced justice with eg
intentions of their peers.
Bierly et al. 2009 JBE Situation Highly creative people tended to determine moral solutions not based on
universal moral rules but rather on the specifics of each situation.
Church et al. 2005 BEQ Situation Individual cognitive moral development and situation variables (personal
gain due to misrepresentation) were significantly related to behavior in an
ethical situation.
Deshpande 2009 JBE Situation Those with political connections were more likely to exhibit unethical
behavior.
Armstrong et al. 2004 JBE Organization culture A banal wrongdoing environment was related to increased ethical
violations or unethical practices.
Armstrong et al. 2004 JBE Organization performance There was a positive relationship between escalating commitment and
unethical violations in the presence of long tenure and declining revenue.
Armstrong et al. 2004 JBE Organization size As an executive management team's size increased and their tenure
increased the firm is more likely to engage in unethical behavior.
Armstrong et al. 2004 JBE Organization size As an executive management team's size increased the firm was more
likely to engage in unethical behavior.
Longenecker et al. 2006 JSBM Organization size There was no statistical difference between the differences in ethical
standards of large versus small businesses over a 17-year period;
however, a positive trend toward higher ethical standards was seen.
Premeaux 2004 JBE Rewards/sanctions Current decision-making centers primarily on rules and rights, where
managerial judgments are statements of facts that are in line with
established societal guidelines. Managerial decision-making is primarily
a deliberate and reasoned exercise that follows the law and the protection
of rights to avoid sanctions.
organizational culture could impact ethical decision-mak- 2007). Thus, the impact of organizational culture on ethical
ing. Armstrong et al. (2004) studied the impact of a banal decision-making is complicated.
wrongdoing environment on ethical decision-making and
found that it would result in increased unethical practices.
Ho (2010) found that ethical perception was affected if the Subjective Norms
organization sanctioned situations, thus the perceiver
assumes a situation is an acceptable and institutionalized The existence of acceptable behavior within organizations,
part of the organization culture. These conclusions are deemed subjective norms, seems to somewhat impact
weakened, however, by Moberg and Caldwell (2006) in ethical decision-making. A slight increase in findings was
their study that found a complex interaction between moral found in this area (5) as compared to the previous literature
identity and organization culture. In contrast, a study review (3). The dependent variables of awareness and
within the auditing profession found an organizational intent were applied and mixed results were found in the
culture that supports managers who had a high degree of studies involving subjective norms. The violation of
integrity does not appear to assist auditors to act more behavioral norms are related to moral awareness (Reynolds
ethically when faced with a dilemma (O'Leary and Stewart 2006) and the type of norm present in a situation will
£) Springer
252 J. L. Craft
moderate the effect of national culture on both ethicalalso cross-referenced with the gender factor. Second, par-
attitudes and intended behavior (Spicer et al. 2004). Yet,
ticipants in the study were more willing to mislead com-
petitors
Buchán (2005) discovered no positive relationship between than their own company, vendors, or customers.
subjective norms (should/should not do) and attitude. Third, competitors were more likely to be misled rather the
organizational stakeholders by strategic decision makers
Further, rewards impacted behavioral intentions, but not
ethical norms or incentives (Shafer and Simmons 2011). engaging in questionable practices such as bluffing. Spe-
cific to the sales context, Valentine and Bateman (2011)
Thus, the impact of subjective norms on ethical decision-
making is unclear. found that in the face of less intensive competition, indi-
viduals were more likely to have moral intention.
Organization Size
Policies/Procedures
Studies on ethical decision-making and organization size
had conflicting results and a low frequency of occurrence,
A new category of organizational findings was established
resulting in only four findings. Related to intent, Marta
in this literature review. Four findings from three studies
et al. (2008) found managers in a larger organization ten-
related to the establishment of ethical policies and proce-
ded to have a more ethical intention than those in a smaller
dures were found to be related to the awareness variable.
organization. Armstrong et al. (2004) found contradictory
Because of the specific mention of the need for organiza-
evidence to support the claim that unethical behavior
tional policies and procedures in the studies, rather than
appeared more frequently as executive team management
other needs such as codes of ethics or ethical culture, it is
size and tenure increased. Perhaps the most surprising
important to differentiate these studies from other catego-
study in the current literature described the results of a
ries. On the whole, Rottig et al. (2011) found a formal
17-year longitudinal study surveying over 5,000 business
ethical infrastructure had a significant effect on moral
professionals and entrepreneurs that found no statistical
awareness. Deshpande (2009) found that in addition to a
difference between the differences in ethical standards of
code of ethics, it was important to have processes in place
large versus small businesses. In addition, a positive trend
that insured that ethical considerations were part of the
toward higher ethical standards in business overall was
decision-making process used by employees. Contradictory
found (Longenecker et al. 2006).
evidence existed in the final study by O'Leary and Stewart
Past studies in organization size supported the most
(2007) that neither the existence of corporate government
recent research. As summarized in O'Fallon and Butterfield
mechanisms nor an effective audit committee appeared to
(2005), five of the seven findings in the 1996-2003 liter-
assist internal auditors' ability to act ethically. Perhaps
ature revealed no significant results with regard to orga-
more research into the impact of policies and procedures
nization size and ethical decision-making. Two studies within different industries will be undertaken in the future.
found mixed results that concluded larger organizations
tended to have more serious ethical problems (Bartels et al.
Miscellaneous
1998) and firm size was positively related to the ethical
decision-making process (Chavez et al. 2001). In compar-
ison, Ford and Richardson (1994) indicated all three studies The remaining organizational factors are combined
in their review stated that organization size had a negative because of the relatively small number of research findings
impact on ethical decision-making. There were no reported related to each area. Each of these organizational factors
findings in Loe et al. (2000). garnered either one or two findings each: industry, orga-
nization level, organization performance, professional
Competitiveness relationships, teams, and training. This is consistent with
previous reviews where similar small numbers of results
The organizational factor comprising business competi- occurred in similar categories. Highlighted findings in
tiveness resulted in the same number of findings as the various areas indicated a significant effect of industry type
previous literature review (4). Curiously, intent was the (Forte 2004); organization level (Forte 2004); declining
only dependent variable related in the current findings, yet revenue as a factor of organizational performance
O'Fallon and Butterfield (2005) found the only dependent (Armstrong et al. 2004); professional relationships (Hwang
variable not related was intent. Regardless, two studies et al. 2008); and team leader integrity (White and Lean
reported the impact of competitiveness on ethical decision- 2008) on ethical decision-making. In additional, within the
making. Guidice et al. (2008) found three significant training factor, Herington and Weaven (2008) contended
findings related to competitiveness. First, men were more that ethics training should consider the different needs of
willing to mislead competitors than women. This finding is males and females, and be customized, not standardized.
Springer
Summary of moral intensity, as defined earlier, were not significantly

related to moral sensitivity.
In summary, organizational factors were studied much less Numerous findings in moral intensity were related to
often than individual factors. Between 2004 and 201 1, only judgment, Rest's second step in ethical decision-making. In
17 % of findings related to organizational factors. A several findings, moral intensity influenced or was a pre-
decrease in organizational factor findings can be seen in the dictor of ethical judgment (Karacaer et al. 2009; Leitsch
prior literature reviews as well. In the past (O' Fallon and 2004, 2006). Sweeney and Costello (2009) found the
Butterfield 2005; Loe et al. 2000; Ford and Richardson components of moral intensity to be highly correlated.
1994), the percentage of organizational factors reported McMahon and Harvey (2007) found that proximity to an
were 21, 37, and 42 %, respectively. A steady decline inethical situation did not have a significant effect on ethical
organizational findings impacting ethical decision-making judgment. However, the opposite is true for gender, prob-
is clearly seen in the current research. able magnitude of consequences, and social consensus.
Further, when taking into consideration the intensity of the
moral issue, Nguyen et al. (2008b) found the advantage
Moral Intensity women previously had in ethical judgment had
disappeared.
Moral intensity is defined by Jones (1991) as the "extent of Four studies included findings for moral intensity related
issue-related moral imperative in a situation" (p. 372). to intent and ethical decision-making. Once again,
Moral intensity has a direct effect on Rest's (1986) ethical Leitsch' s 2004 and 2006 studies provided insight into the
decision-making model and its four stages: awareness, connection between the models proposed by Jones (1991)
intent, judgment, and behavior. Jones' model of moral and Rest (1986). Specifically, the dimensions of moral
intensity included six dimensions: magnitude of conse-intensity and moral judgment were significant predictors of
quences, social consensus, probability of effect, temporal moral intentions. Karacaer et al. (2009) echoed Leitsch' s
immediacy and proximity, and concentration of effect. A earlier findings (2004) in that perceptions of moral inten-
number of findings tested one or more of Jones' six sity influenced behavioral intentions. One recent study
dimensions in the individual and organizational factor concluded that moral intention is more likely in a sales
research. The trend to specifically test and hypothesizecontext when greater moral intensity is perceived
about the concept and specific dimensions of moral inten- (Valentine and Bateman 2011). In addition, Shafer and
sity has continued over the last decade. Simmons (201 1 ) concluded that within a low moral intensity
Loe et al. (2000) reported only two findings in moral context, the rewards for unethical behavior had a significant
intensity. In 1996, Robin et al. concluded the perceivedeffect on behavioral intentions, but the impact of ethical
importance of an ethical issue influenced behavioral norms or incentives or behaving ethically was weak.
intention. In addition, in the same year, Singhapakdi et al.
concluded moral intensity influenced the ethical decision-
Summary
making process. Many authors built on these two studies,
as seen in O'Fallon and Butterfield's (2005) review and the
Continued support exists for the impact of moral intensity
current body of literature. In support of this claim, it is
on ethical decision-making. Although fewer findings were
worthy to note the number of findings on moral intensity
published between 2004 and 201 1 (22) than in the previous
between Loe et al. (2000) and O'Fallon and Butterfield's
literature review (32 between 1996 and 2003), Jones'
(2005) reviews jumped from 2 to 32. Subsequently, there
(1991) six moral intensity factors continue to impact ethi-
are 22 findings on moral intensity. Moral intensity factors
cal decision-making.
were found in the awareness, judgment, and intent
categories.
Moral intensity and its relationship to moral sensitivity
were studied by Leitsch (2004, 2006). In a study of 110 Trends and Future Directions
accounting students, Leitsch (2004) found a connection
between ethical sensitivity and moral intensity. Ethical This section provides an overview of the future direction of
sensitivity was also described as the ability to recognize research on ethical decision-making as called for by
ethical situations, applied in this literature review to the O'Fallon and Butterfield (2005). It is juxtaposed against the
category of awareness. Situation type influenced account- current body of empirical research to determine whether or
ing students' perceptions of the components of moral not their call for future research was met. In addition, major
intensity and, as a result, their moral judgment. In the later themes in future research from the authors of the articles in
article, however, Leitsch (2006) concluded the dimensions this literature review are summarized and discussed.
Springer
254 J. L. Craft
Was the call for future research met? versus explicit attitudes (Marquardt and Hoeger 2009;
Marquardt 2010) could fit into that area of pre-knowledge
O'Fallon and Butterfield (2005) called for an increasedin ethical situations; as well as Ruedy and Schweitzer's
need for theory development in future empirical research (2010) study of mindfulness. Implicit attitudes (sub-
in ethical decision-making. This included moving beyond conscious evaluations) added positively to the prediction of
Rest's (1986) framework, Jones' (1991) moral intensityethical decision-making, whereas explicit attitudes (known
evaluations) did not. Mindfulness is "an individual's
construct, and other commonly used theories in the social
sciences. Examples of theories used often in this review awareness both internally (awareness of their own
of the empirical literature included Kohlberg' s theory ofthoughts) and externally (awareness of what is happening
cognitive moral development (1981), Ajzen's theory ofin their environment)" (p. 73). Their results found a cor-
planned behavior (1985, 1989), Graham's (1986) princi-relation between high mindfulness and placing an impor-
pled organizational dissent, agency theory (Rutledge and tance on upholding a high moral standard. Greater
Karim 1999), and Gillian's (1993) ethic of care mindfulness is associated with caring more about how
orientation. ethical individuals actually were rather than how ethically
Perhaps theory building is weak because researchersthey
are were perceived. Further, those high in mindfulness
reluctant to move beyond the established theories into were
moremore concerned with the principle of a decision rather
innovative territory. In order to move beyond established
than the outcome (Ruedy and Schweitzer 2010).
Future research was also called for in the area of the
theories in empirical research, researchers should develop
impact of ethical culture on moral awareness. Two studies
new instruments or modify existing ones to test different
addressed this request. In 2006, Moberg and Caldwell
aspects of ethical decision-making. The majority of theo-
studied
ries date from 1980 to 1990, a time of profound change in the impact of exposure and ethical culture on
ethical decision-making research, and ethics in general. A
decisions. Their study found that individuals exposed to an
brief review of instruments used in this review included
ethical culture would display higher moral imagination
instruments developed in the same time periods. For than those who were not. Ho (2010) found similarities in
example, Reidenbach and Robin's (1988, 1990) Multidi- ethical perception could occur when a situation was viewed
mensional Ethics Scale was used in numerous studies as as a part of the institution's culture and way of doing
business. The inclusion of the additional organizational
well as various versions (long and short) of Rest's Defining
Issues Test (1986), the Rokeach Value Survey (1973) factor
and of policies and procedures may be a result of
Forsyth's Ethical Position Questionnaire (1980). These scholars recognizing the impact of corporate governance
instruments, while valid and important to the body on ethical
of decision-making. As discussed earlier, the
impact of two findings indicated that policies and proce-
research, are used quite frequently. This not only cements
dures
their purposes as important measurement devices but also had no effect on ethical decision-making (O'Leary
restricts the practice of new and innovative researchand
and
Stewart 2007). However, two findings from different
theory building. studies found a positive impact (Deshpande 2009; Rottig
O'Fallon and Butterfield (2005) noted that not a single
et al. 201 1). As a result, the impact of established corporate
empirical study had been found that tested all four processes
vari- on ethical decision-making is vague. Further
ables in Rest's model. This is also true between 2004 and study should be done to uncover what systems could be put
2011. Specifically, O'Fallon and Butterfield called for in place to encourage the development of ethical culture on
increased attention on the link between moral intent and employees' awareness and perception of ethical culture
moral behavior, of which six findings were found for this throughout the organization.
review. As discussed in an earlier section, three studies The previous literature review also called for the use of
correlated behavior and intent with studies on corrupt appropriate samples that accurately represent the hypoth-
action (Rabl and Kühlmann 2008), bluffing (Guidice et al.esized population. In the previous review, 40 % of
2008), and whistleblowing (Zhang et al. 2009). Furtherempirical studies used a student sample or combination of
students and other individuals. This number was consistent
research needs to be carried out in this area to support or
examine differences within these constructs. with past reviews as cited by O'Fallon and Butterfield
In comparison to previous reviews, moral awareness (2005). A review of the use of student or student profes-
received more attention, as requested by O'Fallon and sionals in the 2004-201 1 research revealed a higher use of
Butterfield (2005). Researchers published nearly triple the this sample type throughout. Specifically, in 53 % of the
number of findings between 2004 and 2011 (77) than studies, samples consisted of students or professionals in a
between 1993 and 2003 (28). However, the call for graduate program. In contrast, 31 % were solely profes-
research on what precedes moral awareness was not sig- sionals in the field. This indicates an increased use of
nificantly addressed. Conceivably, research on implicit student samples, which is contrary to the request from
Springer
O' Fallon and Butterfield to moreRittenburg

accurately(2007). Anrepresent
additional list of the
demographic vari-
population. ables such as age, education level, job title, and industry
was suggested by Burnaz et al. (2009). Further studies
Common themes called for by researchers called for individual variables such as the impact of emo-
tions (Connelly et al. 2004); values and personal moral
Many common themes in future research were found philosophy (Karacaer et al. 2009; Marta et al. 2008); crea-
between 2004 and 2011. The first major theme was the tivity (Bierly et al. 2009); and locus of control (Forte 2004).
need for more longitudinal research in ethical decision- Research on the role of nationality and cultural dimen-
making. Multi-year, long-term research is needed sions and ethical decision-making was suggested by several
throughout the broad scope of business management liter- authors. Sims (2009) suggested further study of the impact
ature. Marta et al. (2008) called for longitudinal studies in of collectivistic cultures on ethical dilemma choices.
business ethics in general, whereas multiple authors call for Zhuang et al. (2005) requested more research in the areas
longitudinal research to test specific models such as the of power distance, long-term orientation, and collectivism.
Managerial Decision-Making Path Model (Awasthi 2008) Similarly, numerous authors recommended studies that
and Rest's Defined Issues Test (Herington and Weaven expanded their reach into the international realm. Ho
2008). White and Lean (2008) suggested studying follow- (2010) suggested an investigation of the influence of cul-
ers' impressions of leader integrity and how impressions ture on ethical perception from an international perspec-
develop over time. Longenecker et al. (2006) suggested tive. Zhuang et al. (2005) questioned the applicability of
reexamining the data gathered in their 17-year study onGraham's (1986) model of principled organizational dis-
manger's ethical decision-making and using the data to sent to a non-Western culture. Watson et al. (2009) asked if
compare the change in perceived pressures for owners- shame would play a greater role in the mediation of ethical
managers to act unethically. Contrary to the earlier call for decision-making factors. Specifically, "Would prospective
fewer studies using students, Sweeney and Costello (2009) feelings of guilt play a larger role in the northern Medi-
suggested a longitudinal study examining the influence of terranean regions than North America?" (p. 21).
different elements of moral intensity on student groups as While individual factors were extensively requested in
they progress throughout their college career and through future requested in future research, organizational factors
their professional training. They concluded this would were also well represented. A general request was made for
allow for a better understanding of the importance of social further research that examines the various organizational
consensus at different stages of life. factors that "contribute to enhance or diminish principled
Another theme in the call for future research was in the
moral reasoning" (Forte 2004, p. 172) and "better mea-
sures more organizational variables" (Armstrong et al.
area of moral intensity. Multiple authors of studies in this
review suggested a wide variety of research related to 2004, p. 369). Armstrong and colleagues also proposed a
moral intensity such as its relation to whistleblowing (Sims greater need to assess organizational factors that create a
2009); the effects of availability on business practitioners' "decision spiral" (p. 369) toward unethical decisions. The
perceptions (Hayibor and Wasieleski 2009); the conse- impact of ethical culture on perceived organizational con-
quences of the internalization and symbolization dimen- sensus (Sweeney and Costello 2009) and ethical perception
sions on preferences and actual choice behaviors (Vitell (Ho 2010) was also suggested as future research. Perhaps
et al. 2009); and identification of the effects of moral future research will include more studies on organizational
identity on actions and decision processes across weak factors and the role they play in ethical decision-making.
situations (Moberg and Caldwell 2006).Watson et al.
(2009) suggested investigating the possible relationship
between global variables such as moral intensity and cog- Conclusion
nitive capacities for moral reasoning. Specifically, they

asked, "is the evaluation of the broader moral issue con- This review's primary contribution was to provide an
ducted with deontological rules, while the impact of reward updated review of the empirical research on ethical deci-
and punishment evaluated with utilitarian rules?" (p. 22). sion-making from 2004 to 2011. Three previous literature
This question linked moral intensity to a commonly studied reviews by O'Fallon and Butterfield (2005), Loe et al.
individual factor, philosophy/value orientation. (2000), and Ford and Richardson (1994) provided reviews
Gender continued to dominate the past, present, and of the empirical research over a span of 25 years, 1978 to
future trends in research and ethical decision-making. 2003. This review adds another 7 years to the overall
Among those who called for a gender component in future picture of the state of research in ethical decision-making.
research were Bampton and Maclagan (2009), McCullough In total, the number and type of findings in this area has
and Faught (2005), Beekun et al. (2008), and Valentine and continued to evolve. For example, 357 findings surfaced
â Springer
256 J. L. Craft
between
Appendix continued 2004
emerged
Abbreviation betwe
Journal Studies
between 1992
between 1978 and 1992. JAAB The Journal of American Academy of 1
Business
Similarities continued within the scholarly research in
JAP Journal of Applied Psychology 1
that the number of independent variables continued to be
JBE Journal of Business Ethics 52
studied much more than organizational variables. Research
JMI Journal of Managerial Issues 1
in moral intensity grew as researchers connected differing
theories; tested numerous population groups in differingJSBM Journal of Small Business Management 2
MAJ Managerial Auditing Journal 4
locations; and use instruments and vignettes to add to or
Total 84
refute Jones' Moral Intensity Construct (1991). Rest's four
steps in ethical decision-making (1986) continues to be a
foundation for research in this field, although there is a call
for more testing in the pre-decision and pre-awareness areas.
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A Review of the Empirical Ethical Decision- Making Literature: 2004–2011

Article in Journal of Business Ethics · September 2012

The ethics pause View project

The user has requested enhancement of the downloaded file.

A Review of the Empirical Ethical Decision-Making Literature:

A Because an individual does not work in a vacuum,

was an easy variable to test and(1994)

Table 1 Empirical studies

Cognitive moral development 2 2 2 1 7

judgment (Table 3).

Findings Individual Factors

The following section discusses findings from the research Personality

Author(s) Year Pub Factor Finding

Su 2006 JAAB Cultural values/nationality Cultural differences influenced ethical perception in

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Ho 2010 BE:ER Situation Similarities in ethical perception occurred when a situation

Author(s) Year Pub Factor Finding

Leitsch 2004 JBE An individual's ethical sensitivity as well as the moral

Leitsch 2006 AE The dimensions of moral intensity were not significantly

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Marques and Azevedo-Pereira 2009 JBE Philosophy/value

Marques and Azevedo-Pereira 2009 JBE Philosophy/value

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

dents. Thus, education not only referred to the amount of

as an accepted and institutionalized part

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Oumlil and 2009 JBE Cultural values/nationality Business managers from

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Cullinan et al. 2008 JBE Organization commitment Individuals of highe

Author(s) Year Pub Factor Finding

Kurpis et al. 2008 JBE Religion/spirituality Compared to religiosity, commitment to mora

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

individual factors aswere

Ethical Culture highly ethical [would] have less concern about

Author(s) Year Pub Factor Finding

Author(s) Year Pub Factor Finding

Beekun et al. 2008 JBE Philosophical/value Pr

Summary of moral intensity, as defined earlier, were not significantly

O' Fallon and Butterfield to moreRittenburg

nitive capacities for moral reasoning. Specifically, they

Acknowledgments The author would like to thank Dr. Alexandre

university. Business Ethics: A European Review

Reidenbach, R. E., & Robin, D. P. (1990). Su, S. Toward

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