Resolving Ethical Dilemmas in Management: Experimental Investigations of Values, Accountability, and Choice

Abstract

Hypotheses regarding the effects of personal values and accountability on the resolution of ethical dilemmas in management were formulated and tested experimentally with a sample of 135 M.B.A. students. Personal values were found to be related to how subjects chose to resolve an ethical dilemma presented to them; but, as expected, this relationship did not hold when subjects were made to feel accountable to another for their choices. Accountability, unexpectedly, however, did not have a main effect on choices. This lack of an effect tentatively was attributed to the inexplicitness of the accountability manipulations. In a second and third experiment, support for the importance of explicitness in accountability research was obtained. The theoretical and practical implications of the findings from all three experiments were discussed.

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