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When Organizational Identification Elicits Moral Decision-Making: A Matter of the Right Climate

“…Importantly, the organizational climates that qualify as highly ethical have aspects that are shared as being moral by multiple perspectives (See Graham et al 2012 for a discussion of similarities and differences across moral perspectives). Collectively, oriented climates relate to higher levels of organizational commitment, thereby illustrating that the climate serves as a behavioral norm for pro-social organizational behavior (Cullen et al 2003), helping behavior (Kalshoven and Boon 2012), ethical judgments (Barnett and Vaicys 2000), and managerial moral decisions (Elm and Nichols 1993). Furthermore, ethical climate has been related to reductions in deviant behavior by employees (Mayer et al 2010;Peterson 2002;Wimbush et al 1997).…”

The Strength of an Accounting Firm’s Ethical Environment and the Quality of Auditors’ Judgments

“…The majority of the CPAs followed the professional code, even when the professional code might not reflect their own personal beliefs. Similarly, Karcher (1996) and Barnett and Vaicys (2000) studies found that participants were more likely to be aware of ethical issues and engage in ethical behavior when there is an organizational code. In a manner similar to Brief et al (1996), Pflugrath et al (2007) conducted an experimental study investigating the impact of the presence (vis-à-vis absence) of a code within an audit context.…”

Connecting the Two Faces of CSR: Does Employee Volunteerism Improve Compliance?

“…Therefore, in our research, we sought to conceptualize compliance along a range of hypothetical choices. In keeping with other ethical intent research, we used hypothetical vignettes with a range of possible response choices to assess intentions to comply in employees (e.g., Barnett and Vaicys, 2000). Hypothetical vignettes have the advantage of giving the researcher a common assessment basis across all respondents.…”

“…Respondents may not be candid about their actual behaviors if they believe that their choices were questionable or that they would get into trouble, even retrospectively. Therefore, most researchers in this area have designed hypothetical vignettes to illustrate various compliance situations that employees might encounter (Barnett and Vaicys, 2000;Buchan, 2005;Rothwell and Baldwin, 2006). The theory of planned behavior supports such a design by demonstrating clearly that intentions are strong predictors of behavior and, therefore, intentions are a valid source of data for inquiry (Ajzen, 1991).…”