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Ethical Evaluations, Intentions, and

Orientations of Accountants: Evidence


from a Cross-Cultural Examination
SILVIA LOPEZ PALAU*
Society has high expectations concerning accounting professionals. More than ever,
accountants need professionaI values and ethics that allow them to operate successfully and with
integrity in a changing world. This study is a first attempt to understand the ethical evaluations,
intentions, and orientations of accounting professionals and students from Latin American
countries. Another objective is to validate the multidimensional ethics scale used by Cohen et
al. [1998] in an international setting. The results did not validate such a scale but offer
interesting findings about the Latin American sample. In such a context, ethics appear to be a
collective concern guided by a different concept of equity. The results indicate that the
respondents consider justice a superior value over what is considered correct, acceptable, or
good. (JEL R42)
Int roduct i on
Today, accountants work in a "world of change in which corporate collapse, business
failure, and environmental disaster are on the increase" [International Federation of
Accountants (IFAC), 1992]. This scenario makes education in, and understanding of, ethical
considerations essential for them. More than ever, accountants need professional values and
ethics that allow them to operate successfully and with integrity in a changing world. Society
has high expectations about accounting professionals.
Generally, the development of global ethical standards that harmonize the profession in
every part of the world are viewed as a positive step. However, recognizing the need is only
the first step toward the globalization of ethical norms. Defining ethics is easier than
determining what an ethical behavior is. In an attempt to harmonize the different concepts
of ethics, the IFAC [1996] developed the "Code of Ethics for Professional Accountants."
However, in the first paragraph of that document, the IFAC admitted the difficulty of the
task:
"IFAC believes that due to national differences of culture, language, legal and social
systems, the task of preparing detailed ethical requirements is primarily that of the
member bodies in each country concerned and they also have the responsibility to
implement and enforce such requirements."
Culture is often cited as the most serious barrier obstructing the harmonization process.
Culture is considered to be a powerful environmental factor that could affect the accounting
* University of Texas-Pan American--U.S.A.
351
352 IAER: AUGUST 2001, VOL. 7, NO. 3
system of a country, including the perception and use of accounting information by
individuals. Violet [1983] states, "...accounting is an interactive socio-technical activity
involving both human and nonhuman resources or techniques. As a result of this interaction,
accounting cannot be culture free." It is important to understand and take into account the
cultural diversity to achieve a real harmonization. Cohen et al. [1992] argue that:
"International professional guidelines are often ethnocentric; they reflect the ethical and
cultural standards of the developed countries whose organizations are most influential
in writing them, and therefore risk failing to address ethical dilemmas found primarily
in developing countries."
The real problem is not the cultural differences, it is how to deal with them. Cohen et al.
[1993b] point out that the problem is that "firms' top management and the profession's
standards setters are unlikely to be fully sensitive to international and cultural differences."
They believe that the first step to adequately control for such differences in an international
environment is to identify such differences: "Auditing firms need more information on the
nature and extent of international ethical diversity...."
In the effort to harmonize ethical concepts, the attitude that people have about cultural
differences is also important. Ronen [1986] argues that "coming from differing cultural
groups, people generally presume that what they do is appropriate, whereas members of other
groups are irrational or unsophisticated, or both, in dealing with the same circumstances."
Desiruisseaux et al. [1999] argue that "the cultural differences and the moral systems that
arise should be considered and lived in a positive sense." Cross-cultural research can help
the development of the social sciences and also "may offer a corrective to the tendency to
turn national prejudices into models that guide international behavior" [Merkx, 1998]
Several researchers have found cross-national differences in ethical reasoning in a
business context. Most of the studies focus on making comparisons of the ethical
perceptions, codes, or training between people from Asia, Europe, and the U.S. [Becker and
Fritsche, 1987; Langlois and Schlegelmilch, 1990; Dubinsky et al., 1991; Brody et al., 1998;
Honeycutt et al., 1995; Singhapakdi et al., 1994; Shenas, 1993; Whipple and Swords, 1992;
White and Rhodeback, 1992; Lysonski and Gaidis, 1991; Kaufman, 1985]. Although the
cultural differences in ethics between Asians, Europeans, and U.S. citizens have been
examined, academic literature has practically ignored all Latin American countries.
A review of the literature revealed no studies that examine the ethical perceptions of Latin
American business people in general nor accounting professionals in particular. This
exploratory study has two objectives. The first is an attempt to understand the ethical
evaluations, intentions, and orientations of accounting professionals and students from
different Latin American countries. The ethical evaluation is the respondent's classification
of an action as ethical or unethical. The intention is the respondent's willingness to perform
a determined action. The orientation provides an explanation for why respondents believe
a particular action is ethical or not.
The second objective is to validate the multidimensional ethics scale (MES) used by
Cohen et al. [ 1998] in an international setting and administer it in the Spanish language. The
MES intends to identify the rationale behind moral reasoning and the reason for the ethical
evaluation of particular actions made by respondents. However, Cohen et al. [1993a, 1998]
concedes that the instrument was constructed from a U.S. sample and might not be
appropriate in other cultures. Cultural variables that may explain the ethical evaluation and
LOPEZ PALAU: ETHICAL EVALUATIONS 353
intention of the respondents were not included in the scale. They point out, "In other
countries, ethical decision making may be so influenced by culture that the use of an ethics
scale constructed from a U.S. sample would be irrelevant to the potential subject" [1993a].
Cohen et al. [1992] point out the close relationship between ethics and culture by stating,
"There is evidence that ethical diversity is related to cultural diversity."
This study is organized as follows. The second section states the ethics theoretical
framework. The third and fourth sections explain the research design and scale, and the fifth
and sixth sections present and discuss the results and reliability issues. General conclusions
are presented in the seventh section.
Ethics
Background
Ethics can be divided into categories based on the focus to make moral judgments, such
as deontological (sometimes called nonconsequential theories) and teleological ethics
(sometimes called consequential theories). Deontological ethics attempt to determine only
what is correct but do not provide guides about how to live a happy life. These are concerned
with ethical principles, rules, rights, and duties that are essential universal laws which act as
a major guide in the decision-making process [Barn6s and Lloyd-Jones, 1999]. Deontology
can be described as ethics of duty.
By contrast, teleological ethics attempt to determine what is good for humans. Such
theories assume that the right thing is derived from the good. This point of view judges the
rightness of an action depending on the consequences. Two theories in this category are
egoism and utilitarianism. Egoism defines the right behavior in terms of the consequences
to the individual. Utilitarianism seeks to achieve the greatest good for the greatest number
of people.
U.S. and Latin American Points of View About Ethics
Vogel [1992] argues that the U.S. is distinctive by the way in which business ethics are
defined. He states three differences. First, U.S. citizens tend to emphasize the role of the
individual as the most critical source of ethical values. Second, business ethics tend to be
much more legalistic and rule-oriented in the U.S. Finally, U.S. citizens are more likely to
consider their own ethical rules and standards to be universally applicable.
The Latin American view stresses other factors. First, culture and values are dependent
on each other. Second, each individual in the society is submitted to the normative
conscience, which is common patrimony, and it equally affects groups of different sizes of
the collective. Third, the ethics of one determined society is not necessarily inferior or
superior to the ethics practiced in another society where the cultural, social, and political
traditions are different [Licciardo, 1999; Zamorano, 1999; Molina, 1999; Desiruisseaux,
1999].
In summary, Latin Americans view ethics as part of their own social and cultural
activities, while U.S. citizens view ethics as an individual concern. It may be expected that,
in general, Latin Americans take into account a greater number of factors when evaluating
the ethical implications of an action than do U.S. citizens.
354 IAER: AUGUST 2001, VOL. 7, NO. 3
Research Design
Sample
This sample was drawn from the participants of two international accounting conferences
held in Puerto Rico last year. The respondents took the questionnaires from the reception
tables, which were strategically located. The sample should be considered convenient and
the respondents were self-selected. A total of 100 usable questionnaires were collected.
People from 15 Latin American countries were included in the sample. Puerto Ricans and
Venezuelans constituted about one-half of the total sample. The smaller samples were from
Honduras, Panama, and Uruguay, with one respondent from each. The other countries
represented in the sample were Argentina, Brazil, Chile, Colombia, Costa Rica, Dominican
Republic, Guatemala, Nicaragua, Paraguay, and Peru.
Of the respondents, 62 percent were males with an average age of 43 years and 34 percent
were accountants, 24 percent were accounting professors, 22 percent were auditors, and 20
percent were students (mainly from Venezuela). The average professional experience was
approximately 19 years. Eighty percent of the respondents were Catholic and more than 40
percent had master's degrees while only 6 percent possessed doctoral degrees.
About half of the respondents defined themselves as bilingual. The main language
combinations were Spanish/English and Portuguese/Spanish. Of the respondents, 6 percent
indicated their knowledge of a third language, mainly French or Portuguese. Only one
respondent indicated an Indian language (Guarani) as his first language. The education in
ethics for more than one-half of the sample is equivalent to less than one college course.
Research Instrument
This present study begins with the studies conducted by Cohen et al. [ 1992, 1993 a, 1996].
Their work focused on the following five moral constructs drawn from the moral philosophy
literature: justice, relativism, utilitarianism, deontology, and egoism. These moral constructs
are reflected in the MES, developed by Reidenbach and Robin [1988, 1990, 1993] and used
in accounting by Flory et ah [1992] and Cohen et al. [1993a, 1996]. Skipper and Hyman
[1993] state that this scale "has become popular since its inception and seems destined to
become the de facto standard among business researchers."
Scenarios Used in the Study
Eight scenarios oriented toward general business were included in the questionnaire and
are presented in the Appendix. Cohen et al. [1998] adapted these vignettes from earlier
studies by Burton et al. [1991], Davis and Welton [1991], and Cohen et at. [1996].
The Scale
Constructs and Variables
The MES, presented in Table A1 in the Appendix, provides direct measures of the
respondent's ethical orientation on five moral constructs, drawn from the moral philosophy
literature by Reidenbach and Robin [1988]. These constructs determine the "right thing to
do" using different approaches. Justice deals with the fair distribution of benefits and burdens
among the individuals of a society. It is closely related to the equity concept. Relativism
argues that the ethical rules are not universal. This mode of reasoning is based on the fact
that each society has its own rules of conduct, ethics, and values linked with its own culture
LOPEZ PALAU: ETHICAL EVALUATIONS 355
which are not necessarily applicable to other cultures. Egoism looks to maximize the welfare
of the individual. It promotes the individual's self-interest. Utilitarianism weights the benefits
derived from an action versus the cost incurred by society. The goal is to maximize benefits
for the greatest number and simultaneously minimize the cost. Deontology argues that ethics
are subject to the duties, obligations, or implied contracts that individuals have among them
and with society. The scale (shown in Table 1) includes twelve items, three each for the
justice and relativism constructs and two for each of the other constructs.
TABLE 1
Constructs of the Multidimensional Ethics Scale
Moral Constructs Items
Justice
Relativism
Egoism
Utilitarianism
Deontology
Just/unjust
Fair/unfair
Morally right/morally wrong
Acceptable/unacceptable for my family
Culturally acceptable/unacceptable
Traditionally acceptable/unacceptable
Self-promoting/detrimental for the actor
Personally satisfactory/unsatisfactory for the actor
Produces the greatest/least utility
Minimize/maximize benefits while maximizing/minimizing harm
Violates/does not violate an unwritten contract
Violates/does not violate an unspoken promise
Modifications
In this study, the original scale was modified in two ways. First, some of the end points
of the scale were changed to create contrary poles. For example, the study uses morally
right/morally wrong instead of morally ri ght / not morally right as used by Cohen et al.
[1998]. Second, instead of using a seven-point Likert scale, a five-centimeter line with two
poles is presented in which the subject puts a mark according to his desired response. A
physical measure taken with a ruler is used as a percentage. In this way, a nonmetric ordinal
variable is transformed to a continuous metric variable. The procedure allows for capturing
the intensity of the subject's response.
Additional Questions
Following the work of Cohen et al. [1998] in addition to the MES, one question is
included to assess an overall ethical evaluation, with the endpoints of ethical/unethical. Two
356 IAER: AUGUST 2001, VOL. 7, NO. 3
questions are included to measure the intention. The first question asks for the probability
that the respondent will act in a specified way. However, it may be possible that respondents
overstate their ethical intentions because of the halo effect. To examine and control for social
desirability, the second question asks for the probability that the subject's peers will act in
a specified way. This present study adds an open question, asking why the respondent made
the previous ethical evaluation to gain knowledge of other possible factors that affect a
subject's ethical evaluation beyond the five factors already identified and studied. Finally,
demographic questions are included.
Resul ts
Ethical Evaluation by Scenario
Table 2 presents a comparison of the means and standard deviations obtained from each
scenario by this present study and from Cohen et al. [1998]. The sample of Cohen et al. was
composed of undergraduate students from universities in the northeastern U.S. Due to the use
of different scales in the studies, the absolute number cannot be compared. Instead, the
comparison is made in relative terms.
TABLE 2
Resul ts of Respondent' s Ethical Eval uati on by Scenari o
In Cohen et al. [1998] In the Present Study
Standard Relative Standard Relative
Scenarios Mean Deviation Position* Mean Deviation Position*
1) Early shipment of goods 4.87 1.65 5 .131 .199 1
2) Bank loan to a friend 5.03 1.64 4 .205 .272 3
3) Personal gift 5.20 1.66 3 .162 .225 2
4) Bad debt adjustment 5.26 1.50 2 .249 .316 4
5) Lay off a younger but
more competent hire 4.26 1.73 6 .378 .357 8
6) Product safety: continue to
sell an untested product 5.67 1.52 1 .265 .289 5
7) Foreign bribe:
authorization of payment 4.20 1.68 7 .287 .310 7
8) Copying software: lending
software to copy 4.03 1.89 8 .283 .320 6
Notes: * Scenarios were rated from 1 (perceived as less ethical by the respondents) to 8 (perceived as more ethical),
making the results comparable. The sample size for Cohen et al. was 645, and a seven-point scale was used. A higher
score indicates the respondent perceived the action to be less ethical. The sample size for the present study was 100.
A higher score indicates the respondent perceived the action to be more ethical. The seventh scenario was modified
to omit references to the nationality of the actors.
LOPEZ PALAU: ETHICAL EVALUATIONS 357
The first scenario was evaluated as the most unethical action, followed by the third. The
action described in both relates to the trust between parties. In contrast, the scenarios in
Cohen et al. [ 1998] evaluated as most unethical were the sixth then the fourth. The action in
both manipulates the information offered to the general public. This may suggest that Latin
Americans give special value to the trust and loyalty in relationships while U.S. citizens
value the appropriateness and availability of public information.
In both studies, the scenarios evaluated as less unethical were the fifth, seventh, and
eighth, but in a different order. The action described in the fifth supports the seniority
concept present in most power hierarchies in Latin America which, in many instances, is
included in the labor laws of such countries. The lower mean score obtained suggests a
change in Latin American business management and maybe in labor regulations. The other
two scenarios deal with actions very common in Latin American countries. This may suggest
a kind of acceptance of such actions due to the frequency of their occurrence.
Interestingly, in both samples, the foreign bribe scenario was evaluated as second less
unethical. The original vignette used in the other study specifically mentioned that the actor
and the company are from the U.S. It describes the action as a standard procedure in the
foreign country. In the present study, the reference to nationalities is omitted. The results
obtained in both studies support the perception that it is not corrupt to pay money "under the
table" in a foreign country when conducting business, when even in the home country it
could be classified in such a way. It might be interesting to compare the results using such
a scenario, evaluating the same action but from the viewpoint of the one that receives the
money. Is it possible that it is corrupt to receive money under the table while paying it is not?
Factor Analysis and Reliability Issues
The Five-Factor Solution
Following the methodology used by Cohen et al. [1998], an exploratory factor analysis
with varimax orthogonal rotation, constraining the analysis to five factors, was conducted
to examine the stability and relevance of the factors across different contexts. A reliability
analysis was performed by calculating alpha scores. The expected result of this procedure
to validate the scale is that the same five factors emerge across all eight scenarios. However,
the results reveal a different structure.
The reliability analysis performed on the items comprising each of the five factors reveals
a reasonable reliability in four of them, with alpha scores exceeding the .60 minimum
required for an exploratory study. However, the alpha scores for the utilitarianism factors
were unacceptably low in all cases, even for the exploratory nature of this study, ranging
from .06 to.60 in the best of cases. This may suggest measurement or validity problems with
the utilitarianism items. Guided by the parsimony principle, a new analysis comprising the
solution to four factors was performed without the utilitarianism variables.
The Four-Factor Solution
In this solution, four factors emerged, but not the four predicted. In all cases, they had
eigenvalues of more than 1, and they explained between 78 and 90 percent of the variance.
Table A2 in the Appendix shows the results obtained, indicating the factor in which each
variable is included and the total variance explained by them in each scenario. The results
358 IAER: AUGUST 2001, VOL. 7, NO. 3
did not validate the MES in an international setting but somewhat improved the previous
solution and offered interesting findings about the sample.
The Justice Concept
The justice-relative factor (justice variables plus the variable of acceptable/unacceptable
to my family) emerged in more than half the cases. People evaluate the justice of an action
primarily in the family context. However, in other situations, the family context was not
considered. This suggests that justice is mainly a collective but intimate phenomenon instead
of an individual concern. An important finding is that the factor that includes the justice
variables always is the factor explaining more variance (always more than 25 percent). This
indicates that justice is the most important consideration of the respondents' ethical
reasoning.
The Egoism Concept
The egoism factor emerged across all eight scenarios, but in most instances, it is the factor
that less variance explained (about 15 percent). However, the egoism concept appears to be
a consideration in the ethical evaluation of the sample, while the utilitarian dimension did
not. To some extent, this result contradicts the collective-oriented characteristic of Latin
Americans. Also, it is interesting that the utilitarian dimension, which to some extent implies
the cost-benefit reasoning, did not emerge in a sample composed of accounting professionals.
The fourth scenario (bad debt adjustment) was the only one in which egoism emerged as
the second most important factor. It is the only one specifically related to an accounting
topic. In this case, the results suggest that what is considered good was more important than
what is considered correct.
The Deontology Concept
As expected, the deontology factor emerged in all cases as being the second or third most
important. The deontological dimension could be seen as the legal framework which defines
the contractual obligations of individuals and institutions in the society. In general, this may
be interpreted as: in order to make their ethical judgments, the respondents give more
importance to what is correct over to what is good.
The Relativism Concept
The relativism concept emerged in all scenarios, but it includes the family variable in only
one instance. This may be interpreted as: the respondents judge the actions of other people
depending on the kind of relationships that exist between them. This may reflect the general
idea that Latin Americans give different treatment to outsiders than to insiders. Moreover,
this might reflect a kind of flexibility in the cultural values but more absolute and rigid
family values.
This result has important implications for the accounting profession and for business
people in general. Latin Americans might be more willing to accept the fact that in other
nations, the accounting principles and practices are different rather than change their own
accounting principles and practices. Maybe effort should be focused on developing easier
procedures to reach equivalence rather than continually trying to reach universal principles,
practices, or codes.
The sixth scenario (product safety) is the only one for which the relativism factor emerged
as expected. It is the only scenario where a person's safety or life may be exposed. The result
LOPEZ PALAU: ETHICAL EVALUATIONS 359
suggests that in such a case, insiders and outsiders are considered equal. This points to a
universal respect for human life.
Open-Question Input
The responses to the open question were grouped into five categories. The result suggests
that the sample considered, first, what is correct and the existing legal framework to evaluate
the action, showing a deontological dimension. Second in importance are the possible
negative consequences of the action. This result is particularly interesting because the
utilitarianism factor did not emerge in the study. This suggests a different point of view of
the dimension and could be a possible explanation for the low reliability and absence of the
utilitarianism factor. The third consideration is the acceptability of the action, showing a
relativism dimension. Justice, in a broader sense, is the fourth consideration. The last one,
significantly lower than the others, was personal welfare. This would be indicative of the
collectivistic orientation of the sample.
Measures of Intention and Social Desirability Issues
The respondents' intentions in each scenario followed the same pattern of ethical
evaluation. The less ethical a situation is evaluated to be, the lower the probability that the
respondent would undertake such an action. In all scenarios, the results of the paired t-test
performed with the two intention measures were highly significant, and in the expected
direction, the respondent' s intention is lower than the respondent's peers'. These results
confirm the need to control for social desirability bias when measuring behavioral intentions
in business ethic research.
Conclusions
This study contributes to the MES development by testing it with subjects from Latin
America. In general, the results do not validate it in a non-U.S, setting. The main finding of
this study was that a four-factor structure emerged instead of five. This structure reflects the
absence of the utilitarian dimension, differences in the relativism and justice concept, but no
differences in the deontological and egoism dimensions. The results add evidence to ethics
literature about the relationship between ethical diversity and cultural diversity.
This study suggests that the constructs or the variables used to measure them are not
universally applicable. In the Latin American context, ethics appear to be a more collective
concern rather than individual and guided by a different concept of equity. In summary, the
respondents consider justice a superior value over what is considered correct, acceptable, or
good.
It is to be expected that different perceptions will arise in multicultural environments as
in today's businesses. Understanding these differences in a framework of respect is the first
step toward improving the quality of communication among colleagues, which will, in turn,
allow them to work effectively, sharing common goals.
The MES may be a good research tool to determine such differences, but this study reveals
the need to improve in order to be of wider application. The scale should be adapted to the
cultural origins of the respondents. Refinement in the utilitarianism, deontology, and justice
items is needed to better capture the construct dimension in the Latin American context. The
utilitarianism items might be improved by making specific reference to the negative
360 IAER: AUGUST 2001, VOL. 7, NO. 3
consequences of the action. The deontology factor emerged as a secondary factor instead of
the primary concern expressed in the open question. It might be improved by using items that
refer to the existing legal and regulatory framework instead of to an unwritten contract or
promise. Finally, the justice items should capture a broader view of justice.
In addition, a single Cronbach's alpha was calculated separately for each scenario, using
the complete multidimensional scale. The alpha coefficients range from .78 to .91. An
increasing/decreasing pattern across scenarios was detected. This may suggest that the scale
needs some modifications in the instructions and maybe in its extension. Also, alternative
administration methods should be considered.
The results of this study should be interpreted by taking into account the limitations
discussed, particularly the sample size and its nonrandom nature. No attempt to compare
nationalities was made in this study due to the small sample size by country. Instead, a
general analysis was made. However, further research is highly desirable to identify
differences in ethical evaluations by nationalities. This study was a step in that direction.
APPENDI X
The Ei ght Scenari os
1) Early Shipment of Goods
A manager realizes that the projected quarterly sales figures will not be met. Thus, the
manager will not receive a bonus. However, there is a customer order which, if shipped
before the customer needs it, will ensure the quarterly bonus but will have no effect on the
annual sales figures. Action: The manager ships the order this quarter to ensure earning the
quarterly sales bonus.
2) Bank Loan to a Friend
A promising start-up company applies for a bank loan. The credit manager at the bank is
a friend of and frequently goes sporting with the company' s owner. Because of this new
company' s short credit history, it does not meet the bank's normal lending criteria. Action:
The credit manager recommends extending the loan.
3) Personal Gift
A salesman, the father of two small children, has been promoted to a job in which he has
to travel away from home for the firm on a regular basis. Because these trips are frequent and
inconvenient to his family life, he is contemplating charging some small personal expenses
while traveling for the company. He heard this is a common practice in the company. Action:
The salesman charges the company $50 for family gifts.
4) Bad Debt Adjustment
The chief executive officer of a company requests that the controller reduce the estimate
for bad debts in order to increase reported income, arguing that this is a common practice in
the industry when times are hard. Historically, the company has made very conservative
allowances for doubtful accounts, even in bad years. The officer's request would make it one
of the least conservative in the industry. Action: The controller makes the adjustment.
LOPEZ PALAU: ETHICAL EVALUATIONS 361
5) Lay Off a Younger but More Competent Hire
A firm has been hard hit by recessionary times and the partners realize that they must scale
back. An analysis of productivity suggests that the person most likely to be terminated is a
long-time employee with a history of absenteeism due to illness in the family. Action: The
partner in charge lays off a younger but very competent recent hire.
6) Product Safety: Continue to Sell an Untested Product
A saleswoman has just been promoted to product manager. Her first responsibility is for
a new, highly successful small kitchen appliance. She will be paid in part based on sales of
this product. On reviewing information about her new product, she discovers that there is
insufficient product testing to meet new federal Product safety guidelines. However, all
testing so far indicates no likelihood of any safety problem. Action: She authorizes the sales
force to continue promoting and selling the product.
7) Foreign Bribe. Authorization of Payment
A manager of a company eager to do more business abroad has been requested to make
an undisclosed cash payment to a manager of a local distributor in a foreign country. The
payment is requested as a "goodwill gesture" that will allow the company to introduce the
product in that foreign country. This practice is considered a normal business procedure in
that country and no laws prohibit such a payment there. Action: The manager verbally
authorizes the payment.
8) Copying Software." Lending Software to Copy
The owner of a local small business, which is currently in financial difficulty, approaches
a longtime friend to borrow and copy a proprietary database software package, which will
be of great value in generating future business. The software package retails for $500.
Action: The friend loans the software package.
TABLE A1
The Multidimensional Ethics Scale
Just
Fair
Morally right
Acceptable for my family
Culturally acceptable
Traditionally acceptable
Self-promoting for the actor
Personally satisfactory for the actor
Produces the greatest utility
Minimize benefits while maximizing harm
Violates an unwritten contract
Violates an unspoken promise
Unjust
Unfair
Morally wrong
Unacceptable for my family
Culturally unacceptable
Traditionally unacceptable
Detrimental for the actor
Personally unsatisfactory for the actor
Produces the least utility
Maximize benefits while minimizing harm
Does not violate an unwritten contract
Does not violate an unspoken promise
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TABLE A2
Or der ed Factors as They Emer ged in Factor Anal ysi s (Four-Fact or Solution)
Factors and Variables
Scenarios
1 2 3 4 5 6 7 8
Justi ce
Just/unjust 1
Fair/unfair 1
Morally right/morally wrong 1
Rel at i vi sm
Acceptable/unacceptable
to my family
Culturally acceptable/unacceptable 2
Traditionally acceptable/unacceptable 2
Egoi s m
Self-promoting/detrimental
for the actor 4
Personally satisfactory/unsatisfactory
for the actor 4
Deont ol ogy
Violates/does not violate an
unwritten contract 3
Violates/does not violate an
unspoken promise 3
Percentage of Variance Explained 77.83
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 - - 1 1 2 1 1
3 3 4 2 2 3 3
3 3 4 2 2 3 3
4 4 2 4 4 4 4
4 4 2 4 4 4 4
2 2 3 3 3 2 2
2 2 3 3 3 2 2
80.50 80.26 89.57 87.95 87.75 87.59 87.86
Notes: Factors are rated from 1 (explains greater variance) to 4 (explains least variance).
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Perceptions of U.S. and Japanese Accounting Students," American Business Review, 16, 2, 1998,
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LOPEZ PAL.~U: ETHICAL EVALUATIONS 363
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