The Effect of Moral Intensity on Ethical Judgment

Abstract

Following an extensive review of the moral intensity literature, this article reports the findings of two studies (one between-subjects, the other within-subject) that examined the effect of manipulated and perceived moral intensity on ethical judgment. In the between-subjects study participants judged actions taken in manipulated high moral intensity scenarios to be more unethical than the same actions taken in manipulated low moral intensity scenarios. Findings were mixed for the effect of perceived moral intensity. Both probable magnitude of consequences (a factor consisting of magnitude of consequences, probability of effect, and temporal immediacy) and social consensus had a significant effect; proximity did not. In the within-subject study manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. Regression of ethical judgment on age, gender, major, and the three perceived moral intensity factors was significant between-subjects, but not within-subject. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. Copyright Springer Science+Business Media, Inc. 2007ethical decision making, ethical judgment, moral intensity,

The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

“…Several researchers investigating the relationship between age and ethical decision-making stages have reported similar results (e.g. Barnett and Valentine 2004;Callan 1992;Marta et al 2004;McMahon and Harvey 2007). The lack of significant findings for educational level also does not conflict with several studies (e.g.…”

“…Some studies (e.g. Bateman and Valentine 2010;Brady and Wheeler 1996;McMahon and Harvey 2007;Walker et al 2012) indicate that age is positively and significantly correlated with ethical decision making, while others find no significant relationship (e.g. Kuntz et al 2013;Marta et al 2004;Pierce and Sweeney 2010).…”

“…Ferrell and Gresham 1985;Rest 1986;Treviño 1986) included several individual and organizational variables, but none incorporated the characteristics of ethical issue itself. However, for example, the issue of misusing equipment in an organization is not as severe as releasing a dangerous product into the market (McMahon and Harvey 2007). Jones used Rest's (1986) ethical decision-making model to build his new construct, which he labelled 'moral intensity'.…”

Intensidade moral e tomada de decisão: Estudo aplicado a estudantes do ensino superior em Gestão

“…O modelo multidimensional de intensidade moral desenvolvido por Jones (1991) integra seis dimensões da intensidade moral suscetíveis de influenciar qualquer uma das etapas da tomada de decisão ética de Rest (1986) Embora alguns estudos (Barnett & Valentine, 2004;May & Pauli, 2002) não mostrem relação significativa, a pesquisa em geral (McMahon & Harvey, 2007;Valentine & Hollingworth, 2012) evidencia uma relação significativa e positiva entre as dimensões da intensidade moral (Jones, 1991) e as etapas da tomada de decisão ética de Rest (1986). Outros investigadores, tais como Sweeney e Costello (2009), encontraram resultados consistentes com os de Jones (1991) ao testar as relações entre os dois modelos, nomeadamente a existência de relação entre a intensidade moral (idem) e a identificação de um dilema ético, designadamente no que se refere ao consenso social (Barnett, 2001), a magnitude das consequências e a probabilidade do efeito (Singhapakdi, Vitell & Franke, 1999).…”

“…De acordo com a teoria de [89] desenvolvimento moral de Kohlberg (1969), a idade tem uma influência positiva no desenvolvimento moral, baseando-se no facto de que os indivíduos à medida que envelhecem, geralmente passam de estágios inferiores para níveis mais elevados de raciocínio moral (Borkowski & Ugras, 1998). Enquanto algumas pesquisas apontam para uma correlação positiva e significativa entre a idade e a tomada de decisão ética (McMahon & Harvey, 2007;Walker et al, 2012), outros (Craft, 2013;O'Fallon & Butterfield, 2005) mostram resultados inconsistentes e mistos ou não encontram relação significativa (Kuntz, Kuntz, Elenkov & Nabirukhina, 2013).…”