The impact of moral intensity and ethical climate on the decision-making of finance and accounting professionals in government.

摘要

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. Simple regression analysis was performed to determine the direct effect of moral intensity (Moral Intensity Scale) and ethical climate (Ethical Climate Questionnaire, adapted) on ethical decision-making (adapted from vignettes used in previous research). Multiple regression analysis was used to determine if ethical climate served as a moderator of the relationship between moral intensity and ethical decision making. Results indicated that moral intensity was positively associated with ethical decision-making; ethical climate did not moderate the relationship (or was it a direct predictor of ethical decision making). This suggested that people's ethical decisions are the result of their moral base and not work climate. While further study on ethical climate is warranted, this research contributes to positive social change by providing public managers with knowledge about how moral intensity affects decision-making. Application of this understanding will help reduce incidents of ethical misconduct and improve trust in and effectiveness of government.