Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement

Ervin L. Black (), F. Greg Burton () and Joshua K. Cieslewicz ()
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Ervin L. Black: University of Oklahoma
F. Greg Burton: Brigham Young University
Joshua K. Cieslewicz: Utah Valley University

Journal of Business Ethics, 2022, vol. 181, issue 4, No 8, 945-978

Abstract: Abstract We extend the Theory of Planned Behavior (TPB) for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control (PBC). We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC (self-efficacy and locus of control) when modeling ethical behavior. We use four ethics scenarios and international data to test this model. We also evaluate potential positive influences on ethics in the workplace and find that recency of ethics training interacts with religiosity and activates it to reduce moral disengagement. We also find that principles-based ethics training enhances professionals’ self-efficacy to behave ethically. Experience, including time as a member in a professional accounting organization, increases both locus of control and self-efficacy to behave ethically. These variables—recency of ethical training, religiosity, principles-based professional ethics training, and experience—influence parts of the core TPB model, which in turn lead to improved ethical behavioral intentions.

Keywords: Moral disengagement; Theory of planned behavior; Ethics; Principles-based ethics training (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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DOI: 10.1007/s10551-021-04896-z

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