The Impact of Ethics Education on Reporting Behavior

Mayhew, Brian W.; Murphy, Pamela R.

doi:10.2139/ssrn.557184

Cited by 15 publications

(24 citation statements)

References 48 publications

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“…On the other hand, the students with verbal intelligence seem to be more aware ethically than the other group in scenario 2. These results are in line with the Mayhew and Murphy (2008). The 1 st year students seem to evaluate scenarios based on justice, relativism, and utilitarianism, while the other group used justice strongly as the basis for their reasoning in their ethical decisionmaking processes in the 1st and 2nd scenarios.…”

Section: Discussionsupporting

confidence: 86%

“…So, the 1 st year students might be regarded to be more aware of ethically situations related to violations than the 4 th year students. These results are in line with Mayhew and Murphy (2008), who concluded that that ethics education can impact ethical behavior, but ethics education does not necessarily result in internalized ethical values.…”

Section: Ethical Orientationsupporting

confidence: 90%

“…Liyanarachchi and Newdick, (2009) examined the effect of students' level of moral reasoning, on their intention to whistle blow in New Zealand. Mayhew and Murphy (2008) studied fourth-year students in the United States. Although the literature on whistle-blowing has grown over recent years, little research is available in Turkey on this issue.…”

Section: Examining Student Teachersmentioning

confidence: 99%

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Prospective Teachers’ Attitudes toward Whistle-Blowing According to Type of Intelligence

Gökçe

2013

MJSS

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Section: Discussionsupporting

confidence: 86%

Section: Ethical Orientationsupporting

confidence: 90%

Section: Examining Student Teachersmentioning

confidence: 99%

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Prospective Teachers’ Attitudes toward Whistle-Blowing According to Type of Intelligence

Gökçe

2013

MJSS

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“…Algunas investigaciones que retoman el aspecto metodológico como factor determinante para que la enseñanza de la ética organizacional sea un proceso efectivo son: Rodríguez et al, 2016;Cheng, 2015;Fischbach, 2015;Maclagan, 2015;Shapira-Lishchinsky, 2015;Gu y Neesham, 2014;Warren et al, 2014;Slocum et al, 2014;Singer, 2013;Osuna y Luna, 2011;Mayhew y Murphy, 2009;Falkenberg y Woiceshyn, 2008;Gibson, 2008;McWilliams y Nahavand, 2006;Sims, 2002. De ellas, se destacan asuntos tales como: rol del docente, importancia del contexto, pertinencia de los contenidos, enfoque pedagógico y estrategias de enseñanza como el estudio de caso, el aprendizaje experiencial y la discusión reflexiva-conceptual.…”

Section: Añounclassified

Formación en Ética en las Organizaciones: Revisión de la Literatura

Toro

Rodríguez²

2017

Inf. tecnol.

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ResumenEste artículo identifica las tendencias de investigación sobre la formación en ética en las organizaciones. La metodología combina la búsqueda sistemática con la narrativa. La sistemática se realiza a través de la plataforma web Tree of Science que permite clasificar artículos con base en redes de citación bibliográfica. Se resaltan cuatro tendencias de investigación: 1) aspectos pedagógicos para la formación en ética en las organizaciones; 2) incidencia del género en la formación en ética en las organizaciones; 3) relaciones entre la formación en ética en las organizaciones y la toma de decisiones éticas y 4) relaciones entre la formación en ética y la cultura organizacional ética. Se concluye que los aspectos pedagógicos son los que han recibido mayor atención por los investigadores, mientras que las relaciones entre la formación en ética y la cultura organizacional ética aún no han sido estudiadas con suficiencia, encontrándose aquí una línea de investigación prometedora. Palabras clave: ética; ética organizacional; formación en ética; enseñanza de la etica Ethics Training in Organizations: Literature Review AbstractThis paper identifies research trends about ethics training in organizations. The methodology combines the systematic search with the narrative. Systematic search is done through the web platform Tree of Science, which allows papers classification based on bibliographic citation networks. Four trends research are highlighted: 1) pedagogical aspects for ethics training in organizations; 2) impact of gender in ethics training in organizations; 3) relationship between ethics training in organizations and ethical decision-making; and 4) relationships between ethics training in organizations and ethical organizational cultures. In conclusion, the pedagogical aspects are those that have received most attention by researchers, while relationships between ethics training in organizations and ethical organizational cultures have not been enough studied, finding here a promising line of research.

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“…Since only one person in those rounds was reviewed, a participant who saw a decrease in his or her compensation resulting from their partner's reporting decision in those rounds would know who their partner was. Prior research suggests that anonymity can influence misreporting decisions (e.g., Mayhew and Murphy 2008). Therefore, to provide a meaningful comparison of dishonest reporting by keeping anonymity consistent across conditions, I designed the experiment so misreporting detection did not change the payoffs of a participant's partner.…”

mentioning

confidence: 99%

When the Cat's (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting

Lill

2015

SSRN Journal

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This study investigates how control features influence employees' perceptions of controls and, subsequently, their reporting behaviors. I examine whether implementing a more centralized versus decentralized monitoring control influences employees' perceptions of whether the control will detect misreporting. In an experiment that holds the true detection rate constant, Ifind that participants perceive a relatively decentralized control as more likely to detect misreporting than a centralized control. Because decisions about monitoring controls and compensation systems are interrelated (O'Donnell 2000) and made contemporaneously (Brenner and Ambos 2013), I also examine whether compensation interdependence influences the effect that control centralization has on misreporting. Prior research shows that compensation interdependence leads to more aggressive reporting behavior (Sutter 2009). This aggressive reporting behavior is likely to reduce sensitivity to differences in subjective assessment of a control's detection likelihood resulting from control centralization. Consistent with this reasoning, I find that the difference in the extent of performance misreporting between a centralized and decentralized control is greater when compensation interdependence is low than when compensation interdependence is high. This study contributes to the accounting literature by defining control centralization and providing the first academic research on a consequence of control centralization. Moreover, this study provides theory and evidence of the joint influence of control centralization and compensation interdependence on misreporting, and it provides evidence that control design choices can influence employees' perceptions of control effectiveness.ii ACKNOWLEDGEMENTS

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The Impact of Ethics Education on Reporting Behavior

Cited by 15 publications

References 48 publications

Prospective Teachers’ Attitudes toward Whistle-Blowing According to Type of Intelligence

Prospective Teachers’ Attitudes toward Whistle-Blowing According to Type of Intelligence

Formación en Ética en las Organizaciones: Revisión de la Literatura

When the Cat's (Far) Away: The Effect of Control Centralization and Compensation Interdependence on Performance Misreporting

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