2006
DOI: 10.1007/s10551-006-9204-4
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An Exploratory Study of Counterexplanation as an Ethical Intervention Strategy

Abstract: The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation… Show more

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Cited by 10 publications
(7 citation statements)
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“…Many passive techniques have been used in training for accountants. These include items such as: lectures with accompanying class notes and exercises (Loeb 1988); guest lecturers (Huss and Patterson 1993); guided examination of operational codes of business (Stewart 1997); vignettes with explanatory interventions (Chung and Monroe 2007); and viewing professionally produced videos (Ziegenfuss 1996).…”
Section: Teaching Methodologiesmentioning
confidence: 99%
“…Many passive techniques have been used in training for accountants. These include items such as: lectures with accompanying class notes and exercises (Loeb 1988); guest lecturers (Huss and Patterson 1993); guided examination of operational codes of business (Stewart 1997); vignettes with explanatory interventions (Chung and Monroe 2007); and viewing professionally produced videos (Ziegenfuss 1996).…”
Section: Teaching Methodologiesmentioning
confidence: 99%
“…vignettes with explanatory interventions (Chung and Monroe, 2007); and . viewing professionally produced videos (Ziegenfuss, 1996;Earley and Kelly, 2004).…”
Section: Passive Teaching Methods Reported In the Literaturementioning
confidence: 99%
“…Therefore, the inference from a controlled and conscious mode of evaluation to a relatively rational decision-making process seems possible. It is not surprising that in most studies that dealt with attitudes and ethical decision-making in business researchers fully relied on the construct of explicit attitudes (see Beu et al, 2003;Chung and Monroe, 2007;Cohen et al, 2001;Cole et al, 2000;Connor and Becker, 1998;Cottone and Claus, 2000;Frey, 2000;Lewin and Stephens, 1994, May and Pauli, 2002, Reidenbach and Robin, 1990.…”
Section: Implicit Moral Attitudes and Deliberative Managerial Decisiomentioning
confidence: 99%