Abstract A government free from corruption is the foundation of a country¡¦s competitiveness, and therefore the degree of incorruption is a major criterion to use when the effectiveness and efficiency of a country¡¦s governmental administration are to be judged. In fact, corruption prevention has long been a universal issue. For decades, our country has invested much in corruption prevention with certain advancements achieved, and yet the achievements still fall far behind people¡¦s expectations. The codes of ethics for government officials have been moving from hollow moral appeals towards concrete, detailed behavioral norms, and some have even become laws. However, we are still quite a distance from corruption prevention law completion and full-scale practice. Since the promulgation of the codes of ethics for government officials by the Administrative Yuan in 1994, there have been codes for government officials to follow when it comes to lobbying, banqueting, and bribery, but disappointingly, corruption has not been suppressed by much. So far, quite a number of studies can be referred to that are focused on common individual¡¦s ethical behavioral decision-making, and a variety of factors have been identified that affect the decisions. However, hardly any integrity-related behavioral decision-making models have been established especially for government officials. In this thesis, on the basis of L. K. Trevino¡¦s Person-Situation Interactionist Model, the author aims to explore the correlations among different factors that affect government official ethical behaviors so as to thereby offer more practical corruption prevention suggestions. This thesis analyzes personal factors, environmental factors, and the developmental stages of ethical awareness. In addition, indicators to these factors have been extracted from the literature concerned and put together into a questionnaire, which was filled out by Penghu County government officials. As a result, 424 valid questionnaires were retrieved and analyzed, revealing the following facts: 1. Government official attributes: including individual attributes and group attributes. Sex, age, seniority, education, and rank of position are the five individual-

This thesis presents the results of three studies that extend understanding of ethical decision making in negotiation. First, by comparing how Chinese and Australian negotiators think about contextual variables in an interpretive study, an extended model of ethical decision making in negotiation is offered. This study suggested differences in how codes of ethics and perception of the other party were understood as well as a shared understanding of the influence of the legal environment across the two cultures. Importance of organisational goals and personal and business reputation also emerged as important variables in negotiators' ethical decision making. The next study began testing the extended model with an investigation of the interaction between culture and closeness of the relationship with the other party using the SINS scale (Robinson, Lewicki, & Donahue, 2000). It was found that Chinese negotiators generally rated ethically ambiguous negotiation tactics as more appropriate than Australians, and that Chinese differentiated more in their ratings of appropriateness according to the social context. In the test for metric equivalence of the SINS scale, this study found that the existing approach of inductively deriving types of ethically ambiguous negotiation tactics based on ratings of perceived appropriateness is flawed since patterns of ratings are likely to vary across groups of negotiators. In light of this, a new typology of ethically ambiguous negotiation tactics is offered based on an a priori identification of conceptually distinct types of tactics. This new inventory of items represents the first step in the process of producing a cross-culturally generalisable scale of ethically ambiguous negotiation tactics.

Unethical behavior includes all decisions and actions counterproductive to an organization's mission and can cause irrevocable damage to the organization's professional reputation. The Securities and Exchange Commission reported 807 ethical violations in 2015. This study was underpinned by the ethical leadership theory, which emphasizes leadership decision making based on fair and just practices, for all involved parties. The purpose of this qualitative multiple-case study was to explore the ethical decision-making best practices that not-for-profit accounting managers in the Washington, DC, metropolitan area needed to strengthen the ethical decision-making process in their organizations. Data were collected through semistructured interviews from 5 participants who were accounting leaders of not-for-profit organizations. The analysis of data involved coding techniques, while member checking ensured confirmability of participant responses. Three themes emerged from the analysis of data as the most effective in fostering an ethical climate within the organizations, notably: the importance of leveraging internal controls, staff education on ethical decision making, and the role of leadership in fostering ethical leadership. The findings from this study may contribute to social change by providing leaders with strategies to reduce the occurrence of fraud within organizations. The beneficiaries of this research may include not-for-profit leaders, accounting professionals, and business practitioners. The goals of these individuals are to aid companies in furthering their missions and ensure organizations remain operational and utilize ethical decision making.

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Ethical standards and principals are one of the most significant part of any professional field. Being an applied practice field, the application of ethical codes and conduct is a critical component for school psychologists. There have been numerous research studies on ethical decision making and ethical dilemmas in many applied fields to help update the ethics principles and codes, same is the case for the field of School Psychology (APA, 2017; NASP, 2010). The purpose of this study was to examine school psychologists’ professional characteristics with regards to managing critical incidents that pose potential ethical violations. An additional purpose was to investigate if the school psychologists’ ratings on the categories including experience, violation, harm, and legality would be able to predict the level of difficulty in solving an ethical dilemma. The perceptions of psychologists towards various ethical dilemmas have previously been studied by Pope and colleagues (1987), and the level of complexity of ethical incidents and their solution has been proposed by Bailey and Burch (2016) in a model for behavior analysts. The current study aimed to adapt the Pope and colleagues’ (1987) research study and modify it to apply for the field of school psychology and investigate if the Bailey and Burch (2016) model can be applicable for school psychologists as well. The results of the study indicate that the ratings of school psychologists on the scales of Personal Experience, Ethical Violation, Probability of Harm and Legal Implications was able to predict the Ease of Solution for a given critical incident. In addition, the ratings on the scale of Probability of Harm was significantly able to predict how easy it would be to resolve a particular dilemma for a practitioner in the field of school psychology.

In line with the rules applying to all directors of a company, accountants also have the fiduciary duty to act ethically in all their decision-making. However, the widely-publicised cases of accounting fraud and misrepresentation of financial information is eroding public confidence in accountants. In order to address the topic of the role of uncertainty and loss framing in ethical decision-making by accountants, the researcher decided to apply a quantitative experimental research design in this study to collect primary data. This research design comprised three experimental groups, amounting to a total sample size of 167 accountants. The primary research was supported by secondary research, which included key literature on behavioural economics, prospect theory, various ethical decision-making frameworks, and the ethical positioning questionnaire. The present study revealed that situations framed negatively on the actions and behaviour of accountants, and where there was a perceived likelihood of a financial loss, there was a greater likelihood among accountants to consider unethical decision-making. Conversely, uncertain situations were unlikely to induce unethical decision-making. The study also explored the personal moral philosophy construct of taxonomy to determine if it can differentiate the extent of ethical behaviour between absolutists and situationists. Although the study established that there were some differences between the ethical behaviour of those found among absolutists and those identified among situationists, the results were not conclusive enough to clearly differentiate their ethical behaviour. However, the key contribution of this research is that it identified which framed decisions are more likely to result in unethical decisions being made by accountants and which framed situations are not likely to result in unethical decision-making. / Mini Dissertation (MBA)--University of Pretoria, 2021. / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

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Although management scholars have examined various antecedents of punishment in the workplace, there has been scant research on how perceptions of the organizational context influence decision-making regarding punishment. Building on the work of Cameron and colleagues (Cameron, Bright, & Caza, 2004; Cameron & Caza, 2002), I propose that one's perceived organizational forgiveness - the perception of the extent to which the workplace is forgiving - is negatively related with one's punitive intent in response to ethical misconduct. In addition, I identify variables involving the disciplinary agent and the ethical misconduct itself as moderators of this relationship. In a lab study and a field study, I tested the main effect of perceived organizational forgiveness and the moderating effects of these other variables on punitive intent. Data from the lab study provided evidence of the hypothesized main effect and suggested that the effect holds when the disciplinary agent is high in accountability and when the misconduct has resulted in serious damage to the organization. Data from the field study suggested that the negative relationship between perceived organizational forgiveness and punitive intent seemed to hold only when an experience of being forgiven is salient in the mind of the disciplinary agent and there are mitigating circumstances surrounding the ethical misconduct that is the subject of punishment. Surprisingly, the field study results suggested a positive relationship between perceived organizational forgiveness and punitive intent when an experience of being denied forgiveness is salient to the disciplinary agent. The limitations of these studies and potential implications of the findings are then discussed.

This study examined the effects of experience on the ethical decision making of elementary school principals through the use of personal interviews. Five beginning principals (two or less years of experience) and five veteran principals (greater than ten years of experience) were asked to respond to a set of ethical dilemmas based on realistic administrative situations. Each interviewee was asked to provide a course of action and explanation for each dilemma or situation. Interview results were analyzed and compared within the two groups, beginning and experienced, and between the two groups as well. Results were classified according to Roche's Framework. Results showed a strong pattern of similarity between the responses of the two groups. While responses or choices for courses of action were similar between the groups, differences were noted in the rationales for the solutions between the two groups. Beginning principals tended to be more rules based in their responses because of their lack of experience and knowledge of potential consequences. Because they possessed a depth of experience and knowledge of consequences, veteran principals tended to be more ends based in their thinking and decision making.

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