Factors Influencing Ethical Intentions Among Future Accounting Professionals in the Caribbean

Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action (TRA), theory of planned behavior (TPB) and the extended model of the theory of planned behavior (ETPB) in predicting accounting students’ intentions to act unethically (breaching confidentiality and charging expenses). Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables (attitudes, subjective norms, perceived behavioral control and moral obligation) significantly predicted students’ intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals.     

An Experiential, Game-Theoretic Pedagogy for Sustainability Ethics

The wicked problems that constitute sustainability require students to learn a different set of ethical skills than is ordinarily required by professional ethics. The focus for sustainability ethics must be redirected towards: (1) reasoning rather than rules, and (2) groups rather than individuals. This need for a different skill set presents several pedagogical challenges to traditional programs of ethics education that emphasize abstraction and reflection at the expense of experimentation and experience. This paper describes a novel pedagogy of sustainability ethics that is based on noncooperative, game-theoretic problems that cause students to confront two salient questions: “What are my obligations to others?” and “What am I willing to risk in my own well-being to meet those obligations?” In comparison to traditional professional ethics education, the game-based pedagogy moves the learning experience from: passive to active, apathetic to emotionally invested, narratively closed to experimentally open, and from predictable to surprising. In the context of game play, where players must make decisions that can adversely impact classmates, students typically discover a significant gap between their moral aspirations and their moral actions. When the games are delivered sequentially as part of a full course in Sustainability Ethics, students may experience a moral identity crisis as they reflect upon the incongruity of their self-understanding and their behavior. Repeated play allows students to reconcile this discrepancy through group deliberation that coordinates individual decisions to achieve collective outcomes. It is our experience that students gradually progress through increased levels of group tacit knowledge as they encounter increasingly complex game situations.     

Withholding and Withdrawing Life-Sustaining Treatment: Ethically Equivalent?

Withholding and withdrawing treatment are widely regarded as ethically equivalent in medical guidelines and ethics literature. Health care personnel, however, widely perceive moral differences between withholding and withdrawing. The proponents of equivalence argue that any perceived difference can be explained in terms of cognitive biases and flawed reasoning. Thus, policymakers should clear away any resistance to accept the equivalence stance by moral education. To embark on such a campaign of changing attitudes, we need to be convinced that the ethical analysis is correct. Is it? In this article, I take a closer look at the moral relation between withholding and withdrawing. My conclusion is that withholding and withdrawing are not in general ethically equivalent. Thus, medical guidelines should be rewritten, and rather than being “educated” away from their sound judgments, medical professionals and patients should have nuanced medico-ethical discussions regarding withholding and withdrawing treatment.     

Does academic dishonesty relate to unethical behavior in professional practice? An exploratory study

Previous research indicates that students in engineering self-report cheating in college at higher rates than those in most other disciplines. Prior work also suggests that participation in one deviant behavior is a reasonable predictor of future deviant behavior. This combination of factors leads to a situation where engineering students who frequently participate in academic dishonesty are more likely to make unethical decisions in professional practice. To investigate this scenario, we propose the hypotheses that (1) there are similarities in the decision-making processes used by engineering students when considering whether or not to participate in academic and professional dishonesty, and (2) prior academic dishonesty by engineering students is an indicator of future decisions to act dishonestly. Our sample consisted of undergraduate engineering students from two technically-oriented private universities. As a group, the sample reported working full-time an average of six months per year as professionals in addition to attending classes during the remaining six months. This combination of both academic and professional experience provides a sample of students who are experienced in both settings. Responses to open-ended questions on an exploratory survey indicate that students identify common themes in describing both temptations to cheat or to violate workplace policies and factors which caused them to hesitate in acting unethically, thus supporting our first hypothesis and laying the foundation for future surveys having forced-choice responses. As indicated by the responses to forced-choice questions for the engineering students surveyed, there is a relationship between self-reported rates of cheating in high school and decisions to cheat in college and to violate workplace policies; supporting our second hypothesis. Thus, this exploratory study demonstrates connections between decision-making about both academic and professional dishonesty. If better understood, these connections could lead to practical approaches for encouraging ethical behavior in the academic setting, which might then influence future ethical decision-making in workplace settings. An earlier version of this paper was presented at the “Ethics and Social Responsibility in Engineering and Technology” meeting, New Orleans, 2003.     

The Nazi Engineers: Reflections on Technological Ethics in Hell

Engineers, architects, and other technological professionals designed the genocidal death machines of the Third Reich. The death camp operations were highly efficient, so these technological professionals knew what they were doing: they were, so to speak, good engineers. As an educator at a technological university, I need to explain to my students—future engineers and architects—the motivations and ethical reasoning of the technological professionals of the Third Reich. I need to educate my students in the ethical practices of this hellish regime so that they can avoid the kind of ethical justifications used by the Nazi engineers. In their own professional lives, my former students should not only be good engineers in a technical sense, but good engineers in a moral sense. In this essay, I examine several arguments about the ethical judgments of professionals in Nazi Germany, and attempt a synthesis that can provide a lesson for contemporary engineers and other technological professionals. How does an engineer avoid the error of the Nazi engineers in their embrace of an evil ideology underlying their technological creations? How does an engineer know that the values he embodies through his technological products are good values that will lead to a better world? This last question, I believe, is the fundamental issue for the understanding of engineering ethics.     

Fictional Stories With Ethical Content: Guidelines for Using Stories to Improve Ethical Behavior

Fictional literature has been used as a pedagogical tool to elevate student awareness and moral reasoning, ultimately helping them to develop sound decision-making skills when they are confronted with ethical situations. However, the use of fiction for teaching ethics is still uncommon, leaving considerable potential for advancement. This particular study develops theoretical guidelines for using fictional stories with ethical content (FSECs) as a suitable method for teaching ethics. The FSEC guidelines include a working definition and 5 supporting principles that collectively differentiate FSECs from other forms of fiction that can be used for teaching ethics.     

Situationism and the problem of moral improvement

A wealth of research in social psychology indicates that various ethically arbitrary situational factors exert a surprisingly powerful influence on moral conduct. Empirically-minded philosophers have argued over the last two decades that this evidence challenges Aristotelian virtue ethics. John Doris, Gilbert Harman, and Maria Merritt have argued that situationist moral psychology – as opposed to Aristotelian moral psychology – is better suited to the practical aim of helping agents act better. The Aristotelian account, with its emphasis on individual factors, invites too much risk of morally bad conduct insofar as it ignores the power of situational factors which lead us astray. Moral agents are often better off detecting and intervening on situational factors to help themselves act better. This paper offers an argument against the claim that situationism enjoys practical advantages over Aristotelian virtue ethics. There is empirical evidence suggesting that people can improve their behavior via Aristotelian strategies of deliberate self-improvement. This evidence also suggests that focusing our ethical attention on morally trivial factors may result in worse overall conduct. Accordingly, Aristotelianism may fare better than situationism on the practical issue of moral improvement.     

Medical Ethics Education: A Survey of Opinion of Medical Students in a Nigerian University

In Nigeria, medical education remains focused on the traditional clinical and basic medical science components, leaving students to develop moral attitudes passively through observation and intuition. In order to ascertain the adequacy of this method of moral formations, we studied the opinions of medical students in a Nigerian university towards medical ethics training. Self administered semi-structured questionnaires were completed by final year medical students of the College of Medicine, University of Ibadan, Nigeria. There were 82 (64.1%) male and 44 (34.4%) female respondents. The median age was 26 years. Most students (80.5%) responded that they did not receive enough training in medical ethics. The ethics instructions they received did not sufficiently prepare them for the ethical challenges they came across as medical students. Though inadequate, the few hours of lecture and discussion on human values and professional etiquette which they received positively influenced their moral reasoning. They identified end-of-life issues, dealing with financial issues and handling socio-cultural beliefs of patients and relations as some challenges that medical doctors are ill-prepared for by their current training. Most, 85.9% believed that formal medical ethics education would be worthwhile as it would enhance the making of complete and better doctors. They recommended incorporating bioethics as a course in the medical school curriculum. Nigerian medical students encounter ethical challenges for which they have not been adequately trained to resolve. They recommended formal medical ethics training in their curriculum and a uniform bioethics programme in the country.     

Toward a hermeneutic model of ethical decision making in clinical practice

Documented ethical violations and empirical research have demonstrated that, despite professional standards and formal training in ethical principles, some psychotherapists engage in unethical behaviors that compromise the welfare of clients. It appears that competing values and interests that emerge in the therapeutic endeavor can interfere with therapists' considerations of ethical standards and their willingness to act ethically. Expanding current models of ethical decision making, this article offers a hermeneutic model that recognizes that in addition to moral reasoning, the context of the therapeutic relationship and the therapist's subjective responses are fundamental considerations in the interpretation and application of ethical interventions. Implications for understanding and training of ethics in psychotherapy in this broader context are explored.     

Toward a Hermeneutic Model of Ethical Decision Making in Clinical Practice

Documented ethical violations and empirical research have demonstrated that, despite professional standards and formal training in ethical principles, some psychotherapists engage in unethical behaviors that compromise the welfare of clients. It appears that competing values and interests that emerge in the therapeutic endeavor can interfere with therapists' considerations of ethical standards and their willingness to act ethically. Expanding current models of ethical decision making, this article offers a hermeneutic model that recognizes that in addition to moral reasoning, the context of the therapeutic relationship and the therapist's subjective responses are fundamental considerations in the interpretation and application of ethical interventions. Implications for understanding and training of ethics in psychotherapy in this broader context are explored.     

Six Challenges for Ethical Conduct in Science

The realities of human agency and decision making pose serious challenges for research ethics. This article explores six major challenges that require more attention in the ethics education of students and scientists and in the research on ethical conduct in science. The first of them is the routinization of action, which makes the detection of ethical issues difficult. The social governance of action creates ethical problems related to power. The heuristic nature of human decision making implies the risk of ethical bias. The moral disengagement mechanisms represent a human tendency to evade personal responsibility. The greatest challenge of all might be the situational variation in people’s ethical behaviour. Even minor situational factors have a surprisingly strong influence on our actions. Furthermore, finally, the nature of ethics itself also causes problems: instead of clear answers, we receive a multitude of theories and intuitions that may sometimes be contradictory. All these features of action and ethics represent significant risks for ethical conduct in science. I claim that they have to be managed within the everyday practices of science and addressed explicitly in research ethics education. I analyse them and suggest some ways in which their risks can be alleviated.     

Patterns and evolution of moral behaviour: moral dynamics in everyday life

Recent research on moral dynamics (the processes and phenomena – collective or individual – by which moral behaviour and moral attitudes emerge, evolve, spread, erode or disappear) shows that an individual's ethical mind-set (i.e. outcome-based vs. rule-based) moderates the impact of an initial ethical or unethical act on the likelihood of behaving ethically on a subsequent occasion. More specifically, an outcome-based mind-set facilitates Moral Balancing (behaving ethically or unethically decreases the likelihood of engaging in the same type of behaviour again later), whereas a rule-based mind-set facilitates Moral Consistency (engaging in an ethical or unethical behaviour increases the likelihood of engaging in the same type of behaviour later on). The objective was to look at the evolution of moral choice across a series of scenarios, that is, to explore if these moral patterns (Balancing vs. Consistency) are maintained over time. The results of three studies showed that Moral Balancing is not maintained over time. On the other hand, Moral Consistency could be maintained over time, if the mind-set was reinforced before making a new moral judgment (but not otherwise).     

Situationism and Confucian Virtue Ethics

Situationist research in social psychology focuses on the situational factors that influence behavior. Doris and Harman argue that this research has powerful implications for ethics, and virtue ethics in particular. First, they claim that situationist research presents an empirical challenge to the moral psychology presumed within virtue ethics. Second, they argue that situationist research supports a theoretical challenge to virtue ethics as a foundation for ethical behavior and moral development. I offer a response from moral psychology using an interpretation of Xunzi—a Confucian virtue ethicist from the Classical period. This Confucian account serves as a foil to the situationist critique in that it uncovers many problematic ontological and normative assumptions at work in this debate regarding the prediction and explanation of behavior, psychological posits, moral development, and moral education. Xunzi’s account of virtue ethics not only responds to the situationist empirical challenge by uncovering problematic assumptions about moral psychology, but also demonstrates that it is not a separate empirical hypothesis. Further, Xunzi’s virtue ethic responds to the theoretical challenge by offering a new account of moral development and a ground for ethical norms that fully attends to situational features while upholding robust character traits.     

Learning for oneself: A Confucian‐inspired case for moral formation in ethics pedagogy

This article explores the disconnection between ethical theory and ethical practice in ethics courses at secular U.S. colleges and universities. In such contexts academic ethics focuses almost exclusively on “ethical reasoning” and leaves the business of practical moral formation of students in the realm of “student life.” I argue this disconnection is inevitable given the dominant understanding that moral formation must be guided by a consistent ethical theory, and must eventuate in certain prosocial behaviors, while norms of pluralism and free inquiry mandate that academic courses not attempt to dictate certain views or behaviors as normative. Drawing on the Confucian model of moral cultivation expressed by the early Chinese figure Mengzi, I argue for a different understanding of moral formation that focuses on open‐endedness, self‐direction, and the acquisition of skills in directing attention and will. This approach avoids the most serious challenges to practical moral formation in secular contexts, and I suggest some broadly applicable principles for implementing these ideas in ethics courses.     

How do employees react to leaders’ unethical behavior? The role of moral disengagement

Concerns over unethical leader behavior persist in today's workplace. Although some employees continue to support their leaders after learning of their unethical actions, others do not. In this paper, we integrate social cognitive theory with social information processing theory to propose that the support employees give to leaders who act unethically hinges on their propensity to morally disengage. Specifically, we develop a conditional indirect effects model, wherein moral disengagement propensity mitigates the negative impact of unethical leader behavior on leader-directed support via employees’ perceptions of value congruence with and trust in the leader. The sum result is an improved understanding of when and why employees offer support to versus withhold support from leaders who act in ethically questionable ways.     

Mental Models: An Alternative Evaluation of a Sensemaking Approach to Ethics Instruction

In spite of the wide variety of approaches to ethics training it is still debatable which approach has the highest potential to enhance professionals' integrity. The current effort assesses a novel curriculum that focuses on metacognitive reasoning strategies researchers use when making sense of day-to-day professional practices that have ethical implications. The evaluated trainings effectiveness was assessed by examining five key sensemaking processes, such as framing, emotion regulation, forecasting, self-reflection, and information integration that experts and novices apply in ethical decision-making. Mental models of trained and untrained graduate students, as well as faculty, working in the field of physical sciences were compared using a think-aloud protocol 6 months following the ethics training. Evaluation and comparison of the mental models of participants provided further validation evidence for sensemaking training. Specifically, it was found that trained students applied metacognitive reasoning strategies learned during training in their ethical decision-making that resulted in complex mental models focused on the objective assessment of the situation. Mental models of faculty and untrained students were externally-driven with a heavy focus on autobiographical processes. The study shows that sensemaking training has a potential to induce shifts in researchers' mental models by making them more cognitively complex via the use of metacognitive reasoning strategies. Furthermore, field experts may benefit from sensemaking training to improve their ethical decision-making framework in highly complex, novel, and ambiguous situations.     

Accepting Fallibility: A Model for Personal Responsibility for Nonegregious Ethics Infractions

The profession's ethics standards require counselors to self‐monitor their professional actions and take responsibility for misconduct. However, the professional literature has focused on preventing misconduct and on response to serious violations and has offered little guidance regarding the minor infractions that all professionals are vulnerable to committing during their careers. The author presents a 4‐element model to guide counselors in ethically repairing damage when they recognize they have violated ethics codes or ethical principles in minor ways. The model uses the ethical principles that underlie the American Counseling Association's (1995) Code of Ethics and Standards of Practice and J. R. Rest's (1983, 1994) model of moral behavior as a foundation.     

Ethical psychiatry in an uncertain world: conversations and parallel truths

Psychiatric practice is often faced with complex situations that seem to pose serious moral dilemmas for practitioners. Methods for solving these dilemmas have included the development of more objective rules to guide the practitioner such as utilitarianism and deontology. A more modern variant on this objective model has been 'Principlism' where 4 mid level rules are used to help solve these complex problems. In opposition to this, there has recently been a focus on more subjective criteria for resolving complex moral dilemmas. In particular, virtue ethics has been posited as a more sensitive method for helping doctors to reason their way through difficult ethical issues. Here the focus is on the character traits of the practitioner. Bloch and Green advocated another way whereby more objective methods such as Principlism and virtue ethics are combined to produce what they considered sound moral reasoning in psychiatrists. This paper points out some difficulties with this approach and instead suggests that a better model of ethical judgment could be developed through the use of narratives or stories. This idea puts equal prima facie value on the patient's and the psychiatrist's version of the dilemma they are faced with. It has the potential to lead to a more genuine empathy and reflective decision-making.     

Ethical Considerations in Crisis and Humanitarian Interventions

The need for professionals to volunteer their time in crisis situations and to reach across time and culture in the service of humanitarian interventions will likely not abate in the near future. This article provides readers with multiple venues for considering the ethical dimensions present in crisis and humanitarian interventions. Core ethical concerns common to helping situations are magnified in crisis work. In addition, issues unique to the nature of volunteer and crisis work must also be considered. Using hypothetical case examples, bioethical principles, and ethical decision-making models, helping professionals are encouraged to go beyond their particular ethical codes in contemplating ethically and clinically sensitive volunteering.     

Re‐embedding Moral Agency

The connection between ethics and theological vision has become increasingly important for ethics as we better appreciate how the moral agent is embedded in a framework that affectively and intellectually shapes her moral reasoning. Moral reasoning is always reasoning within (that is, within a moral framework, a religious worldview, and/or a set of ideological commitments). A similar framing occurs in literature, which I refer to as its “horizon.” A literary text's horizon comprises the theological and metaphysical commitments that are implied by the text and that the reader relies on to make sense of it. I suggest that there is a parallel between how moral frameworks and literary horizons operate in that both shape moral judgment. I argue that in using literature as a resource for ethics, the same contemporary currents that have led us to appreciate the embeddedness of moral reasoning should also encourage us to give more careful attention to the theological or metaphysical vision implied by a text. Such a “theo‐ethical” reading of literature provides a richer understanding of particular moral goods and the interplay between those goods and ethical themes like agency, hope, and redemption. I substantiate this claim with a reading of William Blake's Jerusalem: The Emanation of the Giant Albion.