Moral Choice and the Concept of Motivational Typologies: An Extended Stakeholder Perspective in a Western Context

Moral Choice and the Concept of Motivational Typologies: An Extended Stakeholder Perspective in a Western Context

Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent...

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Veröffentlicht in:Journal of Business Ethics. - Springer Science + Business Media. - 79(2008), 1/2, Seite 29-42
1. Verfasser: Woodbine, Gordon F. (VerfasserIn)
Format: Online-Aufsatz
Sprache:English
Veröffentlicht: 2008
Zugriff auf das übergeordnete Werk:Journal of Business Ethics
Schlagworte:Agency problem Stakeholder theory Motivational typologies Accountants and auditors Philosophy Economics Behavioral sciences Business Social sciences
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520 |a Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. 
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650 4 |a Stakeholder theory 
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650 4 |a Philosophy  |x Axiology  |x Ethics  |x Normative ethics  |x Morality 
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650 4 |a Economics  |x Economic disciplines  |x Financial economics  |x Banking  |x Bank management 
650 4 |a Behavioral sciences  |x Psychology  |x Personality psychology  |x Motivation  |x Self interest 
650 4 |a Behavioral sciences  |x Psychology  |x Personality psychology  |x Motivation 
650 4 |a Business  |x Business ethics  |x Banking ethics 
650 4 |a Social sciences  |x Human geography  |x Workplaces 
650 4 |a Business  |x Accountancy 
650 4 |a Behavioral sciences  |x Psychology  |x Personality psychology  |x Motivation  |x Motivation research 
650 4 |a Economics  |x Economic disciplines  |x Financial economics  |x Finance  |x Financial instruments  |x Financial securities  |x Securities management  |x Securities trading  |x Insider trading 
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