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The Impact of Moral Intensity and Ethical Climate on the Decision-making of Finance and Accounting Professionals in Government

Carolyn Roy

出版	UMI, 2009
URL	http://books.google.com.hk/books?id=BOPGtAEACAAJ&hl=&source=gbs_api

註釋

Unethical decision making by public officials is a concern that jeopardizes confidence in government. Few researchers have studied the moderating effect of ethical climate on decision-making. The purpose of this study was to address this gap in the literature by examining the relationship between moral intensity and ethical decision-making, and the moderating effect of ethical climate within the public sector. The theoretical bases of the study are moral intensity, which deals with the charactersitics of the moral dilemma, ethical climate, Jones's issue-contingent model of ethical decision-making and Victor and Cullen's ethical climate topology. The correlational survey research design included a convenience sample of 130 finance and accounting professionals at a federal agency.