Unpacking the effects of moral intensity and cultural values on ethical decision-making

被引:0
|
作者
Bekoe, Rita Amoah [1 ]
Owusu, Godfred Mathew Yaw [1 ]
Korankye, Gabriel [2 ]
Donkor, Josephine Baaba Agyekum [3 ]
机构
[1] Univ Ghana, Business Sch, Dept Accounting, Accra, Ghana
[2] Univ Profess Studies, Dept Accounting, Accra, Ghana
[3] Malaysia Univ Sci & Technol, Dept Management, Petaling Jaya, Malaysia
关键词
Moral intensity; Ethical judgement; Cultural orientation; Power distance; Masculinity-femininity; PLS-SEM; DIMENSIONS; STUDENTS; JUDGMENTS; ORGANIZATIONS; ORIENTATION; PERCEPTIONS; MANAGEMENT; VARIABLES; IMPACT;
D O I
10.1108/IJOES-10-2024-0355
中图分类号
F [经济];
学科分类号
02 ;
摘要
PurposeEthical decisions are generally based on the intensity of the moral issue at stake. While moral intensity has been studied variously, little is known about the link between individual cultural orientations and the importance attached to the characteristics of a moral issue. The purpose of this study is to examine the effect of moral intensity on ethical judgement while evaluating the relationship between an individual's cultural orientation and moral intensity.Design/methodology/approachData was gathered from 308 tertiary students at a large public university in Ghana by means of self-administered questionnaires. The partial least square-structural equation modelling technique was used to test for the hypothesised relationships in this study.FindingsThe analysis reveals that moral intensity significantly predicts the ethical judgement of individuals. Further, the authors find a significant positive relationship between indulgence, self-restraint, power distance, uncertainty avoidance and masculinity-femininity and moral intensity.Practical implicationsKnowledge on the implications of cultural orientations on moral issues provides educators and trainers the basis for designing and implementing strategies that can help improve the ethical judgement of individuals.Originality/valueThe study introduces a new perspective to the moral intensity literature by highlighting the unique role of individuals' cultural orientation in ethical decision-making.
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页数:21
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