Studying Ethical Judgments and Behavioral Intentions Using Structural Equations: Evidence from the Multidimensional Ethics Scale*
نویسندگان
چکیده
The linkage between ethical judgment and ethical behavioral intention was investigated. The Multidimensional Ethics Scale (MES) was used to measure ethical judgment ratings of hypothetical behaviors in retail, sales, and automobile repair scenarios. Confirmatory factor analysis on a sample of 300 undergraduate business students showed that a model with three latent variables representing three correlated ethical dimensions of moral equity, relativism, and contractualism, three correlated scenario latent variables, and correlated residuals presented a good fit to the data. Further, structural models of the relationship of ethical judgment to behavioral intentions revealed that behavioral intentions were more highly related to the scenario factors than to the ethical dimensions across three scenarios. Adding a method factor to the model improved goodness-of-fit and changed some structural model conclusions.
منابع مشابه
Relationship between Ethical Climate, Social Responsibility and Earnings Management
Background: One of the main factors for shaping social responsibility and profit management is the auditorchr('39')s ethical intention. Ethical behavior can lead to different behaviors by managers about earnings management.The present study aims to investigate and analyze the relationship between ethical athmosphere, social responsibility and earnings management. Method: The research method u...
متن کاملHow Personality and Gender Relate to Ethical Judgment of Accountants: Evidence based on Discipline
CContrary to expectations, ethics research has shown that, accountants earn low ethical reasoning scores in the moral development tests, due to accountants focusing on agreeableness trait. However, ethical tests evaluate agreeableness trait up to the intermediate levels of the moral development model. The purpose of this study is to investigate the relationship between five personality traits a...
متن کاملStudying the Legal and Ethical Factors in Establishing a Judicial Procedure
Background: The legality of the laws and regulations on ethics has always been emphasized on the morality of legal systems and its necessity has been discussed. In Iran, because of other small-scale systems, the law creates and introduces strong rules. The law may not be applicable to the evidence. In fact, the high-level rules have many implications. The purpose of this study is to investigate...
متن کاملIssue contingencies and marketers’ recognition of ethical issues, ethical judgments and behavioral intentions
The ethical decision-making process begins when an individual recognizes an ethical dilemma. Subsequently, the individual makes a judgment and forms behavioral intentions, which are thought to be predictive of actual behavior. This process is affected by individual, situational and issue-contingent factors. Our study examines the effect of four issue contingencies on marketers’ ethical decision...
متن کاملInvestigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective
Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual i...
متن کامل