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Documente Cultură
DOI 10.1007/s10551-005-2929-7
ABSTRACT. This review summarizes and critiques the The field of business ethics is commonly divided
empirical ethical decision-making literature from 1996– into two realms – normative ethics, which resides
2003. One hundred and seventy-four articles were pub- largely in the realm of moral philosophy and theol-
lished in top business journals during this period. Tables ogy and guides individuals as to how they should
are included that summarize the findings by dependent behave, and descriptive (or empirical) ethics, which
variable – awareness, judgment, intent, and behavior. We
resides largely in the realm of management and
compare this review with past reviews in order to draw
business and is concerned with explaining and pre-
conclusions regarding trends in the ethical decision-
making literature and to surface directions for future re- dicting individuals’ actual behavior (e.g., Donaldson
search. and Dunfee, 1994; Treviño and Weaver, 1994;
Weaver and Treviño, 1994). Although both realms
KEY WORDS: Awareness, behavior, decision-making, of inquiry are important, this review focuses on
descriptive ethics, ethical decision-making, intent, judg- empirical findings within the descriptive ethical
ment, literature review, rest’s model decision-making literature.
During the mid 1980s and early 1990s, the field of
descriptive ethics was advanced by a number of
theoretical models (e.g., Jones, 1991; Rest, 1986;
Michael J. O’Fallon is a graduate student in the Department of Treviño, 1986). These models generally built on
Management and Operations at Washington State Univer- Rest’s (1986) original framework, which views moral
sity. His primary research interest is individual ethical decision-making as involving four basic components,
decision-making and behavior in organizations. Recently, he or steps – identifying the moral nature of an issue,
has explored issues in organizational behavior, human making a moral judgment, establishing moral
resource management, and consumer behavior toward geneti- intent, and engaging in moral action. Researchers
cally modified foods. have since proposed and tested a wide variety of
Kenneth D. Butterfield is an associate professor of management constructs that influence this four-step process, gen-
at Washington State University. He received his Ph.D. in erally supporting the usefulness of Rest’s framework.
Business Administration from The Pennsylvania State These include individual factors such as gender and
University. His research has been published in a variety of
cognitive moral development (e.g., Bass et al., 1999;
academic journals, including Academy of Management
Cohen et al., 2001), organizational factors such as
Journal, Academy of Management Review, Business
and Society, Business Ethics Quarterly, Human codes of ethics and ethical climate/culture (e.g.,
Relations, Journal of Higher Education, Journal of Treviño et al., 1998), and moral intensity factors such
Managerial Issues, and Research in Higher Education. as magnitude of consequences and social consensus
His current research interests involve organizational behavior (e.g., Jones, 1991; Singhapakdi et al., 1999).
issues such as managing ethical decision-making and behavior The field of descriptive ethics has benefited from
in organizations, examining why people fail to recognize these theoretical and empirical contributions and has
moral issues, understanding academic dishonesty and pro- made important strides in describing how individuals
moting academic integrity, and examining organizational actually think and act when faced with ethical
punishment from the manager’s perspective.
376 Michael J. O’Fallon and Kenneth D. Butterfield
situations. In 1994, Ford and Richardson published a Inform and PsycINFO search engines. Furthermore,
comprehensive review of empirical literature prior to an additional examination through the more well-
that year, and Loe et al. (2000) published a com- known ethics journals such as Journal of Business
prehensive review of empirical research prior to Ethics and Business Ethics Quarterly was conducted
1996. The present review has two primary objec- to determine if any studies were excluded from the
tives. One is to extend these previous reviews by original search process. Third, this review only
summarizing and reviewing the empirical ethical included studies where the dependent variable(s)
decision-making literature from 1996 to 2003. It is represented one or more of Rest’s (1986) four steps
informational, especially to empiricists, to have a of ethical decision-making. The four steps included:
summary of the ethical decision-making literature moral awareness – being able to interpret the situa-
that takes up where the previous reviews left off. Our tion as being moral; moral judgment – deciding
second objective is to compare the literature from which course of action is morally right; moral intent
1996 to 2003 with conclusions drawn by Ford and – prioritizing moral values over other values; and,
Richardson and Loe et al. in order to surface trends moral behavior – executing and implementing the
and shed light on directions for future research. In moral intention. Finally, studies were only included
addition, this review provides the reader with a sense in this review if they examined decision making and
of which independent and dependent variables have behavior within an actual or simulated business
received the greatest amount of attention, which environment. Therefore, studies examining topics
ones have been largely overlooked, and which vari- such as academic dishonesty and consumer behavior
ables have provided the most consistent findings in were not included.
the ethical decision-making literature.
In order to achieve our objectives, studies were
selected for inclusion if they met the following cri- Empirical research on ethical decision-making
teria. First, the studies were published during the
period 1996 to 2003. 1996 was selected as the first For the reader’s convenience, a summary of empir-
year of inclusion as this was the last year in which ical findings by category and dependent variable is
studies were included in Loe et al.’s review (2000). provided in Table I. Tables II–V list the studies by
Second, the studies were published in one of the dependent variable – awareness (Table II), judgment
journals included in the two previous reviews such as (Table III), intent (Table IV), and behavior
Academy of Management Journal, Administrative Science (Table V). Within these tables, the studies are fur-
Quarterly, Business Ethics Quarterly, Human Relations, ther sorted by independent variable (beginning with
Journal of Academy of Marketing Science, Journal of individual variables, followed by moral intensity, and
Business Ethics, Journal of Business Research, Journal of ending with organizational factors), which are cate-
Marketing, or Journal of Personal Selling & Sales gorized alphabetically. In order to facilitate com-
Management. However, given the fact that ethics has parison with previous reviews, the following
become increasingly appealing across many domains, discussion is organized by independent variable –
ethics researchers are finding other prominent outlets individual factors, organizational factors, and moral
to submit their studies. Therefore, studies were also intensity factors. For purposes of presentation, we
included in this review if they were published in one discuss these factors in order from the most com-
of the following journals: Accounting, Auditing, & prehensively studied to the least studied and focus
Accountability Journal, Business & Society, European mainly on the variables that have received the
Journal of Marketing, International Journal of Manage- greatest amount of research attention.
ment, Journal of American Academy of Business, Journal of
Applied Social Psychology, Journal of Management Stud- Individual factors
ies, Journal of Managerial Issues, Journal of Marketing,
Journal of Organizational Behavior, Managerial Auditing Gender. As shown in Table I, 49 findings pertained
Journal, or Organizational Behavior and Human Decision to gender, with the greatest number of studies
Processes. The studies were found by searching for the examining judgment as the dependent variable (33
key word ‘‘ethical decision-making’’ in the ABI/ studies), followed by behavior (9 studies), intent
Ethical Decision-Making Literature 377
TABLE I
Empirical studies examining direct effects by dependent variable
(4 studies) and awareness (3 studies). The results Comparison to past reviews – Ford and Richardson
remain somewhat mixed. The majority of the recent (1994) – Seven studies reported no significant
literature reported few or no significant gender dif- findings, while another seven revealed that females
ferences (23 studies) (e.g., Fleischman and Valentine, are likely to act more ethically than males. Loe et al.
2003) or found women to behave more ethically (2000) – Nine studies reported no significant find-
than men, at least in certain situations (16 studies) ings, while 12 reported that females are more ethical
(e.g., Cohen et al., 2001). than males under certain circumstances.
378 Michael J. O’Fallon and Kenneth D. Butterfield
TABLE II
Empirical research examining direct effects on the dependent variable: awareness
TABLE II
(Continued)
Conclusion – The literature examining gender behavior scale than any other philosophy types and
continues to produce fairly consistent findings. deontology and teleology have significant influences
There are often no differences found between males on the decision making process. There were no
and females, but when differences are found, females reported findings regarding idealism and relativism.
are more ethical than males. Conclusion – More than two decades of research
reveal fairly consistent findings. Idealism and deon-
Philosophy/value orientation. There were a total of 42 tology are generally positively related to ethical
findings for philosophy/value orientation. These decision-making, while relativism, teleology, and
studies range from examining the differences other factors, such as economic orientation are
between idealism and relativism (e.g., Singhapakdi generally negatively related to ethical decision-
et al., 1999) to deontological versus teleological making.
perspectives (e.g., Cohen et al., 2001) to other value
orientations, such as achievement and economic Education, employment, job satisfaction, and work expe-
values. The research examining idealism and rela- rience. Forty-one findings were reported with re-
tivism has produced consistent results. That is, ide- spect to education (type and number of years of
alism and deontology are positively related to the education), employment, job satisfaction, and work
ethical decision-making process, whereas relativism experience. Of these, six studies examined differ-
and teleology are negatively related. ences between student majors on the ethical
Comparison to past reviews – Ford and Richardson decision-making process; five of which found no
(1994) – Reported only one finding regarding value significant findings (e.g., Green and Weber, 1997).
orientation. Political orientation produced no sig- However, Sankaran and Bui (2003) found that non-
nificant findings, while economic orientation was business majors were more ethical than busi- ness
associated with unethical behavior. Loe et al. (2000) majors. In another 11 studies, years of edu- cation,
– Rule deontologists rank higher on an ethical employment or work experience did not
380 Michael J. O’Fallon and Kenneth D. Butterfield
TABLE III
Empirical research examining direct effects on the dependent variable: judgment
TABLE III
(Continued)
TABLE III
(Continued)
TABLE III
(Continued)
TABLE III
(Continued)
TABLE III
(Continued)
TABLE III
(Continued)
TABLE III
(Continued)
significantly influence or marginally influenced esting to note that seven studies compared practi-
ethical decision-making (e.g., Wu, 2003). Other tioners to students; three of which found students
studies reported positive influences, such as indi- to be less ethical than practitioners. This has
viduals in the latter years of their career displayed important implications for research, as many
higher ethical judgment (Weeks et al., 1999), researchers study ethical decision making using
while others reported negative influences. For student samples.
example, CEO tenure was found to be negatively
related to the ethical decision-making process Nationality. In the 25 findings examining nationality,
(Chavez et al., 2001). five studies found few or no differences across cul-
Comparison to past reviews – Ford and Richardson tures. However, most studies and results are not
(1994) – Of the 23 studies included in their review, directly comparable as, for the most part, each study
eight examined type of education. Five of these examined different nations. Among the studies
studies reported little or no significant findings, comparing the U.S. to other nations, the results have
while the remaining three studies produced mixed been mixed. Some suggest that U.S. respondents
results. Of the remaining 15 studies with respect to make better ethical decisions (e.g., Cherry et al.,
years of education or employment, eight discovered 2003), whereas other studies suggest that U.S.
no significant findings. Four of the remaining studies respondents may not make better ethical decisions
produced results that favor more education, experi- (e.g., Volkema and Fleury, 2002).
ence or employment. Loe et al. (2000) – After Comparison to past reviews – Ford and Richardson
eliminating the studies that were used in Ford and (1994) – In their review consisting of five studies,
Richardson’s review (total of 16), there were only the results were mixed. Two of the five showed no
two new studies that examined this variable. One significant findings. Of the three remaining studies,
study was in support of the notion that employment two indicated that U.S. respondents were more
does influence ethical decision making, while the ethical than non-U.S. respondents. Loe et al. (2000)
other found no relationship. – After eliminating the five studies that overlapped
Conclusion – The research generally indicates that with Ford and Richardson’s review, six new studies
more education, employment or work experience were included in their review, all of which found
is positively related to ethical decision-making (12 significant differences. However, only one study
of 18 studies). However, type of education has compared the U.S. to another nation and found that
little or no effect on the ethical decision-making U.S. managers consider ethical issues to be more
process (10 of 14 studies). In addition, it is inter- important than U.K. managers.
388 Michael J. O’Fallon and Kenneth D. Butterfield
TABLE IV
Empirical research examining direct effects on the dependent variable: intent
TABLE IV
(Continued)
TABLE IV
(Continued)
TABLE IV
(Continued)
Conclusion – Nationality appears to influence reported significant findings. Two of these studies
ethical decision-making. However, to what extent is revealed that older participants were more ethical
still unclear. This is in part due to the fact that than younger participants. Loe et al. (2000) – Of the
researchers have studied many different nations and eight studies not included in Ford and Richardson’s
it is difficult to make comparisons across studies. review, one study reported no significant findings.
Five of the remaining studies indicated that older
Age. Twenty-one findings were reported regarding respondents tend to be more ethical in decision
the effect of age on the decision-making process. Of making than younger respondents.
these, eight found few or no significant age differ- Conclusion – Although previous reviews suggested
ences (e.g., Ross and Robertson, 2003), whereas five that age appears to be positively correlated with
studies reported a negative relationship to ethical ethical decision-making, this review calls this con-
decision-making (e.g., Sankaran and Bui, 2003), and clusion into question. The research on age has
six reported a positive relationship (e.g., Kim and produced mixed and inconsistent results. Of the 37
Chun, 2003). findings included in this and past reviews, 14 pro-
Comparison to past reviews – Ford and Richardson duced no significant age differences, 10 studies found
(1994) – Of the eight studies reviewed, only three a positive relationship, while six studies found a
392 Michael J. O’Fallon and Kenneth D. Butterfield
negative relationship. These mixed results may Conclusion – The findings are somewhat mixed.
suggest a more complex relationship between age Several studies report no significant differences.
and ethical decision making than is captured by these Those that have found differences consistently report
studies. that internal locus of control is positively related to
decision-making and external locus of control is
Cognitive moral development (CMD)/ethical judgment. negatively related.
In the 23 findings included in this review, all but
four reported significant findings. Fifteen studies Machiavellianism. The personality trait, Machiavel-
found a positive relationship between CMD and lianism, produced fairly consistent results. In seven of
ethical judgment (e.g., Green and Weber, 1997), or 10 findings, Machiavellianism was negatively related
ethical judgment positively influenced the decision to the ethical decision-making process (e.g., Bass
making process (e.g., Bass et al., 1999). In contrast, et al., 1999). The other three findings reported no
Au and Wong (2000) found a negative relationship significant results.
between cognitive moral development and ethical Comparison to past reviews – Ford and Richardson
judgment. The remaining three studies produced (1994) – In both reported studies, Machiavellian-
mixed results, or determined the strength of influ- ism was negatively associated with the ethical
ence that ethical judgment or CMD plays in the decision-making process. Loe et al. (2000) – In
decision making process (e.g., DeConinck and two supplementary studies, both findings indicated
Lewis, 1997). that Machiavellianism affects ethical-decision mak-
Comparison to past reviews – Ford and Richardson ing.
(1994) – No studies reported. Loe et al. (2000) – Six Conclusion – The results consistently suggest that
studies examined this variable. One concluded that Machiavellianism is negatively related to the ethical
CMD influences ethical decision making, while decision-making process. In other words, high
other studies reported variables that either positively machs tend to be less ethical in their decision making
or negatively influenced CMD. They concluded than low machs.
that CMD is a difficult variable to study and report.
This is partly due to the limited amount of research Religion. In eight of the 10 recent findings, religion, in
examining this variable. some form or another, had a positive relationship to
Conclusion – Although there have been a few ethical decision-making (e.g., Singhapakdi et al.,
notable exceptions, the research generally suggests a 2000). On the other hand, Giacalone and Jurkiewicz
positive relationship between CMD or ethical (2003) found that spirituality negatively influences an
judgment and ethical decision-making. individual’s perception of a questionable business
practice.
Locus of control. Seven of the 11 findings included in Comparison to past reviews – Ford and Richardson
this review suggest that internal locus of control tends (1994) – In three of four studies, there were no
to be positively associated with the ethical decision- significant findings. Only strength of religious belief
making process, while external locus of control ap- was strongly related to ethical standards. Loe et al.
pears to be negatively associated (e.g., Shapeero et al., (2000) – Did not include any new studies other
2003). The other four remaining findings reported no than those already reported in Ford and Richard-
significant differences. son.
Comparison to past reviews – Ford and Richardson Conclusion – Out of the 14 total findings, nine
(1994) – In two of three studies, there were no reported a positive relationship with ethical deci-
significant findings. In the third study, external sion-making. The results generally suggest that
managers perceived organizational politics as ethical. religion has a positive relationship with ethical
Loe et al. (2000) – In two additional studies, the decision-making.
findings were mixed, where one reported no sig-
nificant results and the other reporting locus of Miscellaneous categories. The remaining areas of study
control influences ethical decision-making directly (e.g., awareness, biases, conflict, intent, need for
and indirectly through outcome expectancies. cognition, organizational commitment, other per-
Ethical Decision-Making Literature 393
TABLE V
Empirical research examining direct effects on the dependent variable: behavior
TABLE V
(Continued)
TABLE V
(Continued)
TABLE V
(Continued)
sonality factors, professional affiliation, significant compared to the roughly 120 findings reported in the
others) have received only a scant amount of re- Loe et al article (2000). The most consistent findings
search attention. As a result, these may represent appear in the studies that test for the direct effects of
areas for future research. gender, ethical philosophies (i.e., idealism and rela-
tivism), cognitive moral development, locus of
Summary. Individual factors have been widely control, Machiavellianism, and religion. On the
examined in the ethical decision-making literature. other hand, mixed findings were commonly found
The studies included in this review reported 270 with regard to education level, work experience,
findings with respect to individual level factors, nationality, and age.
Ethical Decision-Making Literature 397
general, unethical behavior is more prevalent in review and have reported fairly consistent results.
organizations that reward unethical behavior and less With the exception of Marshall and Dewe (1997),
prevalent in organizations that punish unethical each study that examined moral intensity, or some
behavior. component of moral intensity, found a relationship
Comparison to past reviews – Ford and Richardson with at least one facet of ethical decision-making
(1994) – The reported findings are consistent with (e.g., May and Pauli, 2002). Two of Jones’ (1991)
current research. Rewards for unethical behavior six issue-related factors produced the most consis-
induce such behavior, while sanctions prohibit tent results. Social consensus and magnitude of
unethical behavior. Loe et al. (2000) – For the most consequences positively influenced ethical decision-
part, their review concurs with the literature pre- making in 12 and 14 studies, respectively. Con-
sented in this review as well as Ford and Richardson’s centration of effect, temporal immediacy and
review. However, most of the studies reported in the proximity were examined in four studies, whereas
review did not show a direct influence on behavior. probability of effect was examined in five studies.
Conclusion – The impact of rewards and sanctions With the exception of concentration of effect
is clear – rewarding unethical behavior tends to (which had a positive influence in each of the three
increase the frequency of such behavior, while studies), the findings for these other factors have
effective sanctioning systems tend to decrease such been mixed.
behavior. Comparison to past reviews – Ford and Richardson
(1994) – No reported studies. Loe et al. (2000) –
Miscellaneous. The remaining organizational variables Two studies, both of which support the notion that
were found in only a small number of studies. These moral intensity influences the ethical decision-
include business competitiveness, external environ- making process.
ment, opportunity, organizational climate/culture, Conclusion – Although moral intensity is a rela-
other organizational effects, significant others, sub- tively new construct in the business ethics literature,
jective norms, and training. Some of these variables there seems to be strong support for its influence on
are relatively new to the ethics literature (i.e., the ethical decision-making process. Magnitude of
subjective norms and changes occurring in the consequences and social consensus represent the
external environment) and provide opportunities for most consistent findings. As discussed below, addi-
future research. tional research regarding the remaining four factors
appears warranted.
Summary. Researchers in the past seven years have
given less attention to organizational factors than
to individual factors. Since 1996, there are a Trends and future directions
reported 82 findings with respect to organizational
factors, compared to the 64 findings in Loe et al.’s In this section, we compare the past seven years of
review (2000). The most consistent findings were empirical research with previous reviews in order
found in the studies testing for the effects of to draw conclusions regarding trends in the ethical
ethical climate/culture, codes of ethics, and decision-making literature and to surface directions
rewards and sanctions. Mixed results were more for future research. Overall, we observe that the
common in studies examining industry type and field of descriptive ethics, particularly in the area of
organizational size. ethical decision-making, is a rapidly growing area
of inquiry. Since 1996, a total of 174 empirical
articles have been published in prominent business
Moral intensity ethics journals. This can be compared to the
roughly 110 articles over 30 years in the Loe et al.
In Loe et al.’s (2000) review, moral intensity was (2000) review. We consider this to be an indication
examined in only two studies. Since then, moral that descriptive ethics is becoming an increasingly
intensity has received quite a bit of research important topic in organizational and behavioral
attention. In total, 32 findings were included in this science.
Ethical Decision-Making Literature 399
The body of empirical research published over the Rest’s framework. Given the prominence of Rest’s
past seven years has improved our understanding of framework in the descriptive ethics literature, we
the ethical decision-making process. However, upon encourage critical evaluation of this framework. Do
critical examination of the literature, there are these four steps truly capture the essence of the
numerous areas that require further exploration or individual ethical decision-making process? Are
modification. The following discussion is not there additional steps that precede, follow, or
intended to be exhaustive. Rather, our intent is to intervene between the other steps? Insight into these
surface trends and offer recommendations regarding questions may be found in the variety of decision-
issues that are common to empirical research articles making models found in the psychology and man-
(i.e., theoretical/conceptual and methodological agement literatures. Many models contain elements
issues) in order to guide future empirical ethical that might be useful in expanding or modifying
decision-making research. Rest’s basic framework. An example can be found in
the notion of sensemaking, which refers to the idea
that individuals are continuously bombarded by
Theoretical and conceptual issues ambiguous environmental and organizational infor-
mation that must be somehow noticed, interpreted,
In Randall and Gibson’s (1990) critique of meth- and acted upon (e.g., Milliken, 1990; Weick, 1979).
odology in business ethics research, they identified As such, sensemaking involves the reciprocal inter-
only 32 studies (roughly 35% of all studies included) action of scanning (i.e., information seeking),
that offered any type of theory development, and 71 interpretation, and action (Gioia and Chittipeddi,
studies (75%) lacked hypotheses. Although it is dif- 1991). Although interpretation, which refers to the
ficult to offer an exact count, we concur with process by which the ambiguous information is
Randall and Gibson that many studies over the past structured so that it may provide meaning, signifi-
seven-year period lacked strong theoretical cance, and a basis for action (Milliken, 1990), and
grounding and formal hypotheses. In place of the- action are explicitly included in Rest’s framework,
ory, many researchers have opted to discuss con- the notion of scanning is not explicitly included.
struct development (i.e. culture, codes of ethics, Scanning refers to the notion that people are not
locus of control, gender issues, etc.). Those studies necessarily passive receivers of information. People
that are grounded in theory often draw from social are constantly searching for key environmental
psychology, including Kohlberg’s theory of cogni- changes and events that may affect them (Daft and
tive moral development (1981) (e.g., Wimalasiri Weick, 1984; Milliken, 1990). Because moral situ-
et al., 1996), Ajzen’s theory of planned behavior ations often involve highly ambiguous environ-
(1985, 1989) (e.g., Flannery and May, 2000), equity mental events, and because individuals are not
theory (e.g., Glass & Wood, 1996), and script theory always passive in receiving information about ethical
(Boyle, 2000). Other commonly used theories in- issues, scanning appears to have clear application to
clude Hunt and Vitell’s (1986) general theory of the ethical decision making process. We encourage
marketing ethics (e.g., Rallapalli et al., 1998), the- future research that explores such possibilities, along
ories of corporate illegality (e.g., McKendall et al., with other factors suggested by alternative models of
2002), and theories of ethical climate/culture (e.g., human decision making.
Victor & Cullen, 1988; Treviño et al, 1998). Assuming that research continues within Rest’s
If the field of descriptive ethics is to move forward paradigm, additional work is needed to develop and
to strengthen our understanding of the ethical test the three main direct relationships within the
decision-making process, it is imperative that future model and to otherwise examine the model’s
studies focus more attention on theory development. validity. To date, no empirical study has examined
This includes developing and/or moving beyond Rest’s model in its entirety. Only a few studies have
Rest’s framework, conceiving and testing additional examined even one or two of the links, with most of
individual, situational, and issue-related influences, the attention focusing on the relationship between
and considering potential moderators of the ethical moral judgment and moral intent (e.g., Barnett
decision-making process. et al., 1996). We specifically encourage increased
400 Michael J. O’Fallon and Kenneth D. Butterfield
attention to the relationship between moral intent enhance employees’ ability to recognize ethical
and moral behavior. Since 1996, only one study has issues. Future research could also examine the im-
investigated this relationship, finding that individuals pact of ethical culture on moral awareness. Treviño
who intended not to engage in the unethical act (1990) defined ethical culture as a multidimensional
were unlikely to indicate behaving unethically construct consisting of various formal and informal
(Wagner and Sanders, 2001). Although the theory of systems of behavioral control. Formal systems are
planned behavior (Ajzen, 1985, 1989) predicts a link comprised of factors such as leadership, policies,
between intent and action and has been supported in authority structures and reward systems, while
some domains (e.g., Beck and Ajzen, 1991), recent informal systems are comprised of norms, heroes,
ethics research has demonstrated that what an indi- rituals, myths and language. Treviño argued that, to
vidual intends to do may not be what an individual the extent that these systems encourage ethical
actually does (Weber and Gillespie, 1998). Weber conduct, individuals are likely to behave ethically.
and Gillespie further state, ‘‘although social psy- Similarly, if these systems are properly established in
chologists (including Ajzen, Fishbein, and others) an organization, individuals may increase their ability
predict a linkage, their findings admittedly present to recognize ethical issues.
weak to moderate correlation’’ (Weber and Gilles-
pie, 1998, pp. 462). Thus, additional exploration of Influences on the ethical decision-making process. Within
this relationship appears warranted. the descriptive ethics literature, there are a number
Compared to previous reviews, each of the four of individual, situational, and issue-related variables
components of Rest’s (1986) model has received an that are garnering increased attention and may
increasing amount of research attention. In our reflect new research trends. To date, the ethical
review, we counted 28 research findings for moral decision-making literature has overwhelmingly
awareness, 185 for judgment, 86 for moral intent, examined individual factors in relation to contex-
and 85 for behavior. Although researchers have tual influences. Approximately 70% (270 out of the
focused mainly on the last three steps, we would like 384) of the variables examined in this review
to call for increased attention on the first step – support this notion. For instance, a variable that has
moral awareness. The fact that moral awareness has produced a great deal of recent attention is phi-
received the least attention is not surprising, given losophy/value orientation – in particular, idealism
that it is the first step in Rest’s model and thus may versus relativism. In seven studies included in this
be viewed primarily as an independent variable. Rest review, idealistic individuals tended to be more
offered insight into the complexities of this step, ethical than relativistic individuals (e.g., Elias, 2002;
stating that it involves the ‘‘interpretation of the Singhapakdi et al., 2000). Given this success, future
particular situation in terms of what actions (are) research might examine additional philosophies or
possible, who (including oneself) would be affected values, such as those suggested by moral philosophy
by each course of action, and how the interested or contemporary business practices (e.g., caring or
parties would regard such effects on their welfare.’’ sensitivity).
(1986, pp. 3). Future research might use these cri- Of the various organizational-level influences,
teria as a basis for asking important questions about two that are gaining in interest are ethical climate
what precedes moral awareness – in other words, what and ethical culture. We were interested to find that
factors influence an individual’s realization ‘‘that there were no empirical studies of ethical climate or
she/he could do something that would affect the culture on ethical decision making reported in Ford
interests, welfare, or expectations of other people’’ and Richardson’s (1994) review and only four re-
(Rest, 1986, pp. 5)? ported in Loe et al.’s (2000) review. This was sur-
Various individual, situational, and issue-related prising, given that Victor and Cullen’s (1988) initial
influences provide additional opportunities for development of the ethical climate construct and
future research on the moral awareness construct. Treviño’s initial theoretical treatment of the ethical
For example, research might examine whether cor- culture construct occurred in the mid-to-late 1980s.
porate ethics initiatives (e.g., training programs, Despite this late start, research connecting these
values-oriented codes of conduct) can be designed to constructs to the individual ethical decision-making
Ethical Decision-Making Literature 401
process appears to be gaining momentum. Given the moral development (e.g., Murk and Addleman,
success of studies that have focused on contextual 1992), higher levels of moral responsibility (e.g.,
and organizational influences, this appears to repre- Johnson et al. 1968), altruism/helping behavior, and
sent an important but relatively untapped area of resistance to expectations, requests, and other social
study. One suggestion for future research would be pressures, especially those that violate their beliefs
to examine the interaction between formal and and principles (e.g., Lefcourt, 1982). In fact, inter-
informal aspects of ethical culture. Important ques- nals may react negatively to social influence,
tions might include: How can informal aspects exhibiting a shift in attitudes in the opposite direc-
undermine or enhance the power of formal aspects tion of the influence attempt (Biondo and Mac-
in curbing unethical behavior? How might a mis- Donald, 1971). Researchers have argued that such
alignment between formal and informal aspects affect findings are due largely to internals’ views regarding
unethical behavior? What elements of each are most causality and responsibility. When faced with a
effective in curbing unethical behavior? moral situation, internals are more likely to view that
Loe et al. (2000) called for additional empirical they are in control of the situation and to assume
research on moral intensity. Since 1996, moral personal responsibility for outcomes. Thus, for
intensity has received increasing attention (a total of example, we would expect that the positive rela-
32 findings). Since Jones’ initial development of the tionship between moral intent and moral action
construct (1991), empirical evidence has generally would be stronger for an internal than for an
suggested that moral intensity, especially magnitude external.
of consequences and social consensus, influences A promising contextual moderating variable is
the ethical decision-making process. However, peer influence. Studies have generally found a po-
additional work needs to be conducted on the sitive direct effect for peer influence on the ethical
other four factors and on the validity of the model decision-making process (e.g., Beams et al., 2003;
itself. Jones and Kavanagh, 1996). Conceptually, it can also
be argued that peer influence would have a mod-
Moderators. Although many descriptive ethics models erating effect. Theoretical support for this conten-
have been developed from an interactionist per- tion is offered by previous models of ethical decision
spective (e.g., Treviño, 1986), we were surprised making (e.g., Treviño, 1986). This assertion is also
that only 20 studies included in this review exam- supported by social learning theory, which contends
ined moderators (refer to Table VI) to the ethical that individuals learn by observing and modeling the
decision-making process. behavior of others (e.g., Bandura, 1977), and by
Examining interaction effects would broaden our differential association theory, which argues that
understanding of the ethical decision-making pro- unethical behavior is passed from the reference
cess, and we encourage researchers to question the group to the individual depending on the ratio of
boundary conditions of the four-step model. Under contacts the individual has with ethical behavior
what circumstances does moral awareness lead to patterns compared to contacts with unethical
moral judgment, moral judgment lead to moral in- behavior patterns (e.g., Sutherland and Cressey,
tent, and moral intent lead to moral behavior? 1970). Thus, we might expect that the relationships
An example of a promising individual-level between moral awareness, judgment, intent, and
moderating variable is locus of control, which refers behavior will differ depending on peer influence.
to the degree to which individuals attribute causes of For example, one might argue that moral judgment
events to either internal or external sources (Rotter, is more likely to lead to moral intent if the indi-
1966). External individuals believe that outcomes vidual’s peer group provides normative support for
and events in life are determined primarily by ethical behavior.
external forces (e.g., luck, fate, social context, other Another emerging construct that may moderate
people), whereas internals view events and outcomes aspects of the ethical decision-making process is
as being largely under their own control. In the moral imagination. Moral imagination has been
descriptive ethics literature, internal locus of control defined as ‘‘articulating and examining alternatives,
has been associated with higher levels of cognitive weighing them and their probable implications,
402 Michael J. O’Fallon and Kenneth D. Butterfield
TABLE VI
Empirical research examining interaction effects on each of the four dependent variables
TABLE VI
(Continued)
considering their effects on one’s other plans and and Gibson, 1990; Weber, 1992). The appropriate-
interests, and considering their possible effects on the ness of using student samples has been widely debated
interests and feelings of others’’ (Jacobs, 1991: pp. among business ethics researchers. Some have argued
25). Moberg and Seabright (2000) postulated direct that the use of student samples inhibits the general-
relationships between moral imagination and all four izability of the results, whereas others have argued that
components’ of Rest’s model. However, one might student samples are appropriate for business ethics
also consider moderating effects. For example, once research if they ‘‘comprise the population of interest
individuals establish moral awareness, they may be or if the population of interest is similar to the student
more likely to make a moral judgment if they are sample on theoretically relevant variables’’ (Randall
able to successfully imagine alternative actions and and Gibson, 1990, pp. 463). We concur with Weber
their implications for affected parties. Similarly, the (1992), who stated that researchers should use
relationship between judgment and intent may be appropriate samples and avoid using student samples
strengthened if the individual is able to successfully simply because of their availability.
identify and consider the other party’s feelings and
interests. Scenario methodology. Scenarios remain the most
widely used method of assessing constructs in busi-
Methodological issues ness ethics research. Of the 174 studies included in
this review, 95 (55%) used scenarios or a variation of
In addition to theoretical and conceptual issues, scenarios in their methodological approach. The
there are many methodology-focused insights that justification for this is usually a statement such as
can be drawn from comparing the past 7 years of ‘‘scenarios are widely used in business ethics
empirical literature to the conclusions drawn by research’’ or ‘‘several researchers have used the
Ford and Richardson, Loe et al. and various meth- scenario approach successfully’’. Alexander and
odology-focused reviews (e.g., Randall and Gibson, Becker (1978:103) stated that the use of scenarios
1990; Weber, 1992). These issues include the use of ‘‘helps to standardize the social stimulus across
student samples, the use of scenario methodologies, respondents and at the same time makes the deci-
the use of multivariate statistics, measuring ethical/ sion-making situation more real’’. The use of
unethical behavior, and the use of meta-analysis. scenarios is also advantageous in that it allows
researchers to manipulate the variables of interest
Student samples. Since 1996, roughly 40% of empirical while controlling for environmental factors. How-
studies used a student sample or a combination of ever, as noted by Marshall and Dewe (1997), when a
students and other individuals (70 of 174 studies). This scenario is used, two assumptions are implied: the
is generally consistent with past reviews (e.g., Randall situation described in the scenario actually presents
404 Michael J. O’Fallon and Kenneth D. Butterfield
an ethical dilemma for the respondent, and the the position of a character portrayed in a hypothet-
context surrounding the situation is the same across ical scenario. Participants generally were then asked
all respondents. This clearly is not always the case. In what they would do in this particular situation. Al-
addition, scenarios are often accompanied by closed- though this method has advantages, a potential
ended items, which may not tap an individual’s drawback is that it is unclear whether one is actually
actual response in a given situation. It has also been measuring behavior, or some other construct, such as
argued that too few scenarios may impact the intent. Given Rest’s definitions of intent (deciding
researcher’s ability to manipulate the variables of which action a person will attempt to pursue) and
interest, which in turn could result in response bia- action (actually executing and implementing our
ses. Too many scenarios, on the other hand, could intentions), the claim that one is tapping actual
result in overload and fatigue for the respondent (see behavior is questionable.
Weber, 1992). Only a few studies used a technique In order to avoid this quandary, some researchers
other than a scenario or questionnaire (e.g., simu- have begun to measure behavior in less conventional
lations and lab experiments) over this time period. ways. Other approaches have included: (1) asking
Research should carefully consider the purpose of respondents to think of an ethical dilemma that they
their study and only use scenarios when appropriate. have encountered in their work environment
(Marshall and Dewe, 1997); (2) asking the respon-
Multivariate statistics. The Ford and Richardson and dents to answer the questions from other peoples’
Loe et al. reviews showed that most studies prior perspectives (Kim and Chun, 2003); (3) asking the
to 1996 used univarisate or bivariate statistical subjects to rate their own behavior in the workplace
analyses, with little attention to multivariate tech- over the past year (McCabe et al., 1996); (4) classi-
niques. The studies included in this review suggest fying an organization as ethical/unethical based on
that the use of multivariate statistical techniques is recent internal audits (Weber et al., 2003); and, (5)
on the rise. Forty-two (24%) of the studies used asking respondents to rate the extent to which they
univariate and bivariate statistics, while the have observed others engaging in unethical behavior
remaining 76% used some form of multivariate (e.g., Treviño et al., 1998; Vardi, 2001; Weaver and
statistics. Of these, 63 (36%) used ANOVA or a Treviño, 1999). These approaches also have disad-
variation of ANOVA, 54 (31%) used regression or vantages, but they demonstrate creativity in mea-
a form of regression, while the remaining studies suring unethical behavior and offer future
used path analysis, LISREL or SEM (9%). How- researchers additional options as they attempt to tap
ever, it should be noted that one statistical tech- this difficult construct.
nique is not necessarily superior to another Another way to overcome these limitations is to
technique. As noted by Randall and Gibson use alternative methods such as lab studies, field
(1990:467), ‘‘the appropriateness of the technique experiments, in-basket exercises, and simulation
depends primarily upon the theory, research techniques (e.g., Randall and Gibson, 1990;
hypotheses, and available data’’ (1990: pp. 467). Treviño, 1992). These methods not only allow
researchers to tap actual behavior, their use also
Measuring ethical/unethical behavior. Due to issues such speaks to the oft-stated concern about the over-
as social desirability bias, the relative infrequency in utilization of scenarios (e.g., Webber, 1992). In this
which unethical behavior occurs, and individuals’ review, only about 4% (7 of 174 studies) used one of
tendency to conceal information, measuring ethical– these techniques. Although experimental techniques
unethical behavior has been regarded as a difficult task have not gone without criticism (i.e., generalizability
(e.g., Treviño, 1992). The articles in this review and realism), Treviño (1992) provides evidence in
suggest that ethics researchers are seeking and devising support of the strength of many of these techniques,
creative ways to measure ethical–unethical behavior. arguing that if ethics researchers are able to identify
As mentioned previously, the dominant method variables that affect the ethical decision-making
used to collect data is scenarios/vignettes – roughly process in a controlled environment, it will enhance
55% of studies in this review used this approach. our ability to examine these variables in organiza-
Many studies asked participants to put themselves in tional contexts.
Ethical Decision-Making Literature 405
Meta analysis. Although literature reviews are useful statistics. Major weaknesses include a lack of theo-
in summarizing and critiquing an overall body of retical grounding, problems in the operationalization
literature, meta-analysis is better able to gather all and measurement of ethical/unethical behavior, and
quantitative data and derive statistically valid con- a lack of consideration of interaction effects.
clusions in a specific area of inquiry (Brierley and This is an important time for the field of business
Cowton, 2000). Although Robertson (1993) rec- ethics. The perceived prevalence of illegal and
ommended that meta-analysis should be conducted unethical corporate behavior is fueling skepticism
more widely in the business ethics literature, we are and uncertainty about the role of ethics in modern
aware of only three such analyses. Brierley and business practice. We are encouraged to see in-
Cowton (2000) conducted a meta-analysis on orga- creased attention to ethical decision making, as
nizational–professional conflict in accounting. Bor- demonstrated by this review and by recent attention
kowski and Ugras (1998) published a meta-analysis from prominent management journals (e.g., the
examining the effects of age, gender, and under- upcoming special issue on organizational corruption
graduate major on ethical attitudes and behavior in the Academy of Management Review). It is our hope
among business students. Franke et al. (1997) ana- that this review will stimulate additional research in
lyzed gender differences in perceptions of ethical this important area.
decision-making. Consistent with our conclusion
regarding gender differences, both the Borkowski
and Ugras and Franke et al. analysis indicated that
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