Differences in the perceptions of moral intensity in the moral decision process: An empirical examination of accounting students

Journal of Business Ethics

Volumn 53, Issue 3, 2004, Pages 313-323

  Leitsch, Deborah L ^a  

^a Goldey Beacom College   (United States)

Author keywords

accounting; business ethics; ethics; moral intensity; moral issue

Indexed keywords

EID: 4444291525     PISSN: 01674544     EISSN: None     Source Type: Journal    
DOI: 10.1023/B:BUSI.0000039378.74446.df     Document Type: Article

References (28)

1. Ameen, E. C., D. M. Guffey and J. J. McMillan: 1996, 'Gender differences in determining the ethical sensitivity of future accounting professionals', Journal of Business Ethics 15, 591-597.
2. Armstrong, M. B.: 1987, 'Moral development and accounting education', Journal of Accounting Education 5, 27-43.
3. Barnett, T.: 2004, 'Dimensions of Moral Intensity and Ethical Decision Making: An Empirical Study', Journal of Applied Social Psychology 31(5), 1038-1057.
4. Business Week, Accounting in Crisis; what needs to be done. January 28, 2002.
5. Douglas, P., R. Davidson and B. Schwartz: 2001, The effect of organizational culture and ethical orientation on accountants' ethical judgments', Journal of Business Ethics 34, 101-121.
6. Flory, S. M., T. J. Phillips, R. E. Reidenbach and D. P. Robin: 1992, 'A multidimensional analysis of selected ethical issues in accounting', The Accounting Review 67(2), 284-302.
7. Fritzsche, D. and H. Becker: 1983, 'Ethical behavior of marketing managers', Journal of Business Ethics 2, 291-299.
8. Hair, J., R. Anderson and W. Tatham. R. Black: 1998, Multivariate Data Analysis (New Jersey: Prentice Hall).
9. H.R., 107th, Cong., 2nd Congress: 2002, Sarbones-Oxley Act. Retrieved February 4, 2003. http://frweb-gate.access.gpo.gov/cgibin/getdoc.cgi?dbname= 107_cong_bills&docid=f:h3763enr.txt.pdf.
10. Jeffery, C.: 1993, 'Ethical development of accounting students, non-accounting business students, and liberal arts students', Issues in Accounting Education. Spring 8(1), 86-97.
11. Jones, T. M.: 1999, 'Ethical decision making by individuals in organizations: An Issue-Contingent Model', Academy of Management Review 16(2), 366-395.
12. Ketchand, A. A., R. E. Morris and W. E. Shafer: 1999, 'An analysis of the role of moral intensity in auditing judgments', Research on Accounting Ethics 5, 249-269.
13. Low, T., L. Ferrell and P. Mansfield: 2000, 'A review of empirical studies assessing ethical decision-making in business', Journal of Business Ethics 25, 185-204.
14. May, D. R. and K. P. Pauli: 2002, 'The role of moral intensity in ethical decision making: A review and investigation of moral recognition, evaluation, and intention', Business and Society 41(1), 85-118.
15. Merritt, J.: 2002, 'For MBAs, Soul-Searching 101', Business Week 3799, 64-65.
16. Morris, S. and R. A. McDonald: 1995, 'The role of moral intensity in moral judgments: An empirical investigation', Journal of Business Ethics 14, 715-726.
17. Myers, R.: 2003, 'Ensuring ethical effectiveness', Journal of Accountancy 195(2), Retrieved from www.aicpa.org/ pubs/jofa/Joahome.htm.
18. Nussbaum, B.: 2002, Can you trust anybody anymore? Business Week January 28, 30-33.
19. Rest, J. R.: 1986, Moral Development: Advances in Research & Theory (New York: Praeger).
20. Shafer, W. E., R. E. Morris and A. A. Ketchand: 1999, 'The effects of formal sanctions on auditor independence', Auditing 18, 85-101.
21. Shaub, M. K.: 1994, 'An analysis of the association of traditional demographic variables with the moral reasoning of auditing students and auditors', Journal of Accounting Education 12(1), 1-26.
22. Silver, L. and S. Valentine: 2001, 'College students' perceptions of moral intensity in sales situations', Journal of Education for Business 75(6), 309-314.
23. Singhapakdi, A., S. J. Vitell and K. L. Kraft: 1996, 'Moral intensity and ethical decision-making of marketing professionals', Journal of Business Research 36, 245-255.
24. Singhapakdi, A., S. J. Vitell and G. R. Franke: 1999, 'Antecedents, consequences, and mediating effects of perceived moral intensity and personal moral philosophies', Journal of the Academy of Marketing Science 27(1), 19-36.
25. Weber, J.: 1990, 'Managers' moral reasoning: Assessing their responses to three moral dilemmas', Human Relations 43(7), 687-702.
26. Weber, J.: 1999, 'Influences upon managerial moral decision-making: Nature of the harm and magnitude of consequences', Human Relations 49(1), 1-22.
27. Wright, G. B. and C. P. Cullinan: 1997, 'The Relationship between an individual's value and perceptions of moral intensity: An empirical study', Behavioral Research in Accounting 9, 26-41.
28. Wright, G. B., C. P. Cullinan and D. M. Bline: 1998, 'Recognizing ethical issues: The joint influence of ethical sensitivity and moral intensity', Research on Accounting Ethics 4, 29-52.