Pressure and ethical decision-making

Performance pressure degrades performance on many types of tasks. Mounting evidence, however, suggests that pressure may not affect ethical decision-making. For the present study, participants analyzed an ethical dilemma using a cognitive tool (ACED IT), expressive writing, or a control task, and their decisions were compared for participants in high and low pressure conditions. Perceptions of moral intensity were also measured

BRIDGING THE GAP: INSTILLING MORAL COURAGE AND IMPELLING MORAL ACTION IN THE PUBLIC SAFETY SPHERE

The credibility and legitimacy of law enforcement agencies are largely contingent on the moral behavior of their workforces. Recent and historical instances of moral failure have reduced public trust in law enforcement organizations and undermined their missions. A better understanding of the determinants of moral behavior and drivers of moral failure in policing is needed to craft meaningful strategies that enhance the moral competence of individual officers. Using a relational developmental systems (RDS) approach, this thesis investigates the individual, team, organizational, and situational dimensions of law enforcement to identify conditions that influence moral behavior. The Los Angeles Police Department’s Rampart CRASH scandal, Baltimore Police Department’s Gun Trace Task Force scandal, and death of George Floyd at the hands of Minneapolis police are used as case studies to test theoretical assertions and provide consistency. This research affirms the linkage between the individual and context, as posited by RDS. Findings of this work include the importance of value congruence, a multidimensional preference for disengagement, and the power exercised by salience, socialization, and self-efficacy in manifesting moral action. From these conclusions, this thesis recommends integrating ethical considerations throughout law enforcement training, reimaging the field training program as a moral apprenticeship, and adopting a just-culture approach to ethical accountability.Civilian, City of Yuma Fire DepartmentApproved for public release. Distribution is unlimited

The Impact of Deliberation Time on Ethical Decision Quality: A Study of Early-Career Professional Accountants

ABSTRACT The Impact of Deliberation Time on Ethical Decision Quality: A Study of Early-Career Professional Accountants By Ricki Livingston April 2021 Committee Chair: Subhashish Samaddar, PhD Major Academic Unit: GSU Robinson College of Business Ethical decision-making is central to the study of the professional accounting practice. When professional accountants engage in decision-making without consideration to ethics, decision quality declines, and stakeholders suffer severe financial implications. Situational factors such as time variation may influence the accountant’s ability to make a sound ethical decision. The result is an increased potential for fraudulent behavior. The Fraud Triangle Theory postulates three factors that must be present for fraud to occur: Rationalization, Pressure, and Opportunity (Cressey, 1973). Recent disruptive trends in professional accounting such as workforce reduction and automation potentially impact ethical decision-making. Both trends result in a change in workload and a new variation in time for deliberation and rationalization. However, despite these substantial changes to the work situation, stakeholders continue to demand stability in ethical decision-making. This study adds evidence to the existing body of knowledge in behavioral accounting examining the impact of deliberation time on ethics in decision making in early-career professional accountants. It is hypothesized that deliberation time influences the quality of the ethical decision. Professional work experience and gender are examined as moderators in both situations. This dissertation collects data from a panel of 363 master of accounting students over four years in a North American university by presenting scenarios portraying ethical dilemmas in professional accounting. An analysis of student responses to ethical dilemmas using descriptive statistics and hierarchical regression analysis serves to classify the findings based on situational and individual factors. Six hypotheses are tested to find that deliberation time influences ethical decisions. These findings support the Fraud Triangle Theory which posits that rationalization may be a factor leading to unethical behavior. Additionally, these findings serve to inform CPAs and professional accounting firms about the importance of workload balancing and ethical awareness

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Full text of case studies v2.

Self-efficacy and ethical decision-making

Self-efficacy is the assessment of one’s capacity to perform tasks (Bandura, 1986). Previous research has demonstrated that self-efficacy impacts ethical behavior and attitudes (e.g., Elias, 2008; MacNab and Worthley, 2008), but its effect on ethical cognition and perceptions has not been studied. For the present study, participants analyzed an ethical dilemma after either high or low self-efficacy was induced. Participants analyzed the dilemma using one of two cognitive problem-solving techniques (a structured cognitive tool or an unstructured cognitive technique) versus a third, control group, and what participants wrote about the problem was content-analyzed to determine how ethical cognition is impacted by self-efficacy. Additionally, perceptions of the ethical problem were examined. Results revealed that differences in self-efficacy did not lead to changes in ethical cognition, but they did lead to changes in perceptions of ethical problems. Implications of these findings are discussed

Ethical decision-making interrupted: Can cognitive tools improve decision-making following an interruption?

This study examined the effects of interruptions and the use of cognitive decision-making tools on ethical decision-making. Participants completed a structured cognitive tool, an unstructured decision-making technique, or no decision-making technique, and half of the participants were interrupted during the decision-making task, whereas half were allowed to complete the decision-making task without interruption. Results revealed that 1) participants who completed the structured cognitive tool (ACED-IT map) performed better on a number of markers of ethical decision-making, 2) interruptions reduced participants’ plan quality, and 3) participants who were interrupted, and who completed the structured cognitive tool exhibited perceptions that suggested that they felt better prepared to handle the ethical dilemma. These results could have important implications for professionals in jobs that experience frequent interruptions, particularly those in management positions

Elementary Special Education Teachers' Cultural Awareness and Beliefs In One Urban School District Regarding African American Learners

Today's urban schools are composed of students from diverse cultural backgrounds and varying levels of academic readiness. At the same time, approximately 88% of teachers are White and middle-class. The dispositions of teachers have important educational ramifications. Teachers' beliefs structure the classroom atmosphere, influence perceptions regarding the abilities of students, and impact how they teach and expect students to learn and behave. In order to foster an accepting and productive learning environment, teachers must have cultural awareness. To ensure that all learners receive a solid academic foundation, teachers must be able to instruct dissimilar students. Special educators have been trained to work with students with unique, special needs, but the reality of today's demographics - and special education classrooms in particular - mandate that they also have the cultural knowledge to effectively serve diverse students. Perceptions and attitudes of elementary special education teachers regarding their cultural awareness and beliefs need to be explored. This study examined the cultural awareness beliefs of elementary special educators working in urban school districts located in southeast Texas. The research also needs to ascertain whether ethnicity or length of service effected such teachers' cultural awareness beliefs. Using the Cultural Awareness Beliefs Inventory (CABI) instrument, the investigator gathered self-reported data from 54 participants. The reliability and validity of the instrument were determined to be sound by previous investigators. The CABI contains eight major components: Teacher Beliefs, School Climate, Culturally Responsive Classroom Management, Home and Community Support, Curriculum and Instruction, Cultural Sensitivity, Cultural Awareness, and Teacher Efficacy. Data were analyzed using percentage analysis and one-way analysis of variance. The findings include: 1) Participants had favorable perceptions towards the School Climate, Culturally Responsive Classroom Management, and Cultural Awareness variables; 2) Participants had unfavorable perceptions regarding Teacher Beliefs; 3) In contrast to some previous research, it did not appear that teaching experience impacted cultural beliefs; and 4) Importantly, it was discerned that teachers' ethnicities yielded statistically significant effects on their cultural awareness and beliefs regarding African American special education students

Ethical decision-making practices in SMEs: The role of risk acceptance and confidence level

The aim of this study is to examine the factors influencing ethical business decision-making on environmental issues, among employees of SMEs. To do so, a survey study was performed with 394 top managers of SMEs in the UAE using a questionnaire, and the data was statistically evaluated using SmartPLS 3.0. The results suggest that prior technology use has significant positive relationships with ethical decision-making and the level of risk acceptance. Furthermore, perceived competitive pressure has significant positive relationships with ethical decision-making and confidence level. In comparison, the level of risk acceptance and confidence level have significant positive relationships with ethical decision-making. Results also demonstrate that the level of risk acceptance mediates the relationship between prior technology use and ethical decision-making. There is also a significant and positive association between perceived competitive pressure and ethical decision-making with a mediating impact of the confidence level