Moral reasoning and ethical climate: Not-for-profit vs. for-profit boards of directors

被引:49
作者
Brower, HH
Shrader, CB
机构
[1] Iowa State Univ, Murray Bacon Ctr Eth Business, Ames, IA 50011 USA
[2] Purdue Univ, Krannert Sch Management, W Lafayette, IN 47907 USA
[3] Iowa State Univ, Coll Business, Dept Management, Ames, IA 50011 USA
关键词
D O I
10.1023/A:1006150115975
中图分类号
F [经济];
学科分类号
02 ;
摘要
Utilizing Rest's moral development and Victor and Cullen's ethical climate surveys, we examine differences in moral reasoning and ethical climate between board members in the for-profit and not-for-profit sectors. Six for-profit corporations and seven not-for-profit corporations, all with base operations in a major midwestern state, participated in the study. We find that profit and not-for-profit boards may not differ in moral reasoning, but do exhibit different types of ethical climates. We also find that for-profit board members may utilize higher stages of reasoning a greater percentage of the time than not-for-profit directors. In contrast, the ethical climates of the two types of organizations are significantly different. For-profit companies had climates higher in egoism than did not-for-profit companies. In addition, not-for-profit firms reflected higher benevolence factors than for-profit firms. Not-forprofit organizations also had somewhat higher, but not significantly different, mean scores on the principle factor compared to the for-profit organizations.
引用
收藏
页码:147 / 167
页数:21
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