Ethical Decision-Making Theories

The cognitive reasoning behind an individual’s ethical decision-making is a topic that has sparked interest in researchers for years. One variable that research has revealed frequently as having a significant correlation with ethical decision-making processes is gender (Chung 2003, Loo 2003, Hume 2006, Bernardi 2008, Dalton 2011). However, studies about social desirability response bias (SDRB) suggest that this bias can be highly correlated with gender and in some cases fully mediate the effects of gender on ethical decision-making (Chung 2003, Bernardi 2008, Dalton 2011). Nonetheless, within the scope of the accounting profession (where ethical behavior is a necessity), little to no consideration for SDRB is taken in ethics research. For example,
This gap in the research is significant for several reasons. First, the possibility that SDRB will nullify the correlation between some independent variables and ethical decision-making will emphasize how important it is to control for SDRB in surveys involving self-reported responses in the future. Secondly, SDRB having an effect on ethics results will make it more apparent that the relationship between gender and ethical decision-making is a multi-layered and possibly indirect one. Lastly, knowledge regarding the interaction between ethical decision-making and SDRB will have an impact on the approach that businesses take to ethical training. For example, there may be ways to make training more efficient through anonymity or possibly make training more effective through prior knowledge of an employee’s susceptibility to
This will be accomplished by expanding upon Bobek et al. (2015) whose independent variables of professional role (tax versus audit), decision context (tax situation versus audit situation), and gender all showed a significant correlation with ethical decision-making. We will be assessing these variables, as well, but also considering