Hostname: page-component-76fb5796d-25wd4 Total loading time: 0 Render date: 2024-04-27T01:01:27.571Z Has data issue: false hasContentIssue false

The Empirical Performance of Cognitive Moral Development in Predicting Behavioral Intent

Published online by Cambridge University Press:  23 January 2015

Abstract

The substantial work on cognitive moral development (CMD) by Lawrence Kohlberg and James Rest popularized the use of this construct in the literature on business ethics. This construct has been prominently used in models attempting to explain ethical/unethical behavior in management, marketing, and accounting, even though Kohlberg did not intend for the construct to be used in that manner. As a predictor of behavior, CMD has been attacked on the theoretical level, and its empirical performance has been weak. This article uses another established construct, which seems to satisfy the central criticisms of CMD, as a means of testing those complaints. The comparative multidimensional ethics scale (MES) substantially outperforms CMD, operationalized using Rest's Defining Issues Test, in every test. These results seem to suggest that other options perform better than CMD when the purpose is to model ethical/unethical behavior or even ethical judgment.

Type
Articles
Copyright
Copyright © Society for Business Ethics 1996

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Arnold, Donald F. and Lawrence, A. Ponemon (1991). “Internal Auditors’ Perceptions of Whistle-Blowing and the Influence of Moral Reasoning: An Experiment.” Auditing: A Journal of Theory and Practice, vol. 10 (Fall), pp. 115.Google Scholar
Bearden, William O., Richard, G. Netemeyer, and Mary, F. Mobley (1993). Handbook of Marketing Scales (Newbury Park, CA: Sage Publications, Inc.)Google Scholar
Blasi, Augusto (1980). “Bridging Moral Cognition and Moral Action: A Critical Review of the Literature.Psychological Bulletin, vol. 88 (July), pp. 145.Google Scholar
Cohen, Jeffrey, Laurie, Pant, and David, Sharp (1993). “A Validation and Extension of a Multidimensional Ethics Scale.Journal of Business Ethics, vol. 12 (January), pp. 1326.Google Scholar
Elm, Dawn R. and Mary, L. Nichols (1993). “An Investigation of the Moral Reasoning of Managers.Journal of Business Ethics, vol. 12 (November), pp. 817–33.Google Scholar
Elm, Dawn R. and James, Weber (1994). “Measuring Moral Judgment: The Moral Judgment Interview or the Defining Issues Test?Journal of Business Ethics, vol. 13 (May), pp. 341–55.Google Scholar
Ferrell, O.C. and Larry, G. Gresham (1985). “A Contingency Framework for Understanding Ethical Decision Making in Marketing.Journal of Marketing, vol. 49 (Summer), pp. 8796.Google Scholar
Ferrell, O.C., Larry, G. Gresham and John, Fraedrich (1989). “A Synthesis of Ethical Decision Models for Marketing.Journal of Macromarketing, vol. 9 (Fall), pp. 5564.Google Scholar
Flory, Steven M., Thomas, J. Phillips Jr., Eric Reidenbach, R., and Donald, P. Robin (1992). “A Multidimensional Analysis of Selected Ethical Issues in Accounting.The Accounting Review, vol. 67 (April), pp. 284302.Google Scholar
Flory, Steven M., Thomas, J. Phillips Jr., Eric Reidenbach, R., and Donald, P. Robin (1993). A Reply to “A Comment on ‘A Multidimensional Analysis of Selected Ethical Issues in Accounting’”. The Accounting Review, vol. 68 (April), pp. 417–21.Google Scholar
Fraedrich, John, Debbie, M. Thorne, and Ferrell, O.C. (1994). “Assessing the Application of Cognitive Moral Development Theory to Business Ethics.Journal of Business Ethics, vol. 13 (October), pp. 829–38.CrossRefGoogle Scholar
Gilligan, Carol (1982). In a Different Voice: Psychological Theory and Women's Development (Cambridge, MA: Harvard University Press).Google Scholar
Gilligan, Carol (1983). “Do the Social Sciences have an Adequate Theory of Moral Development?” in Social Science as Moral Inquiry, ed. Norma, Haan, et. al. (New York: Columbia University Press), pp. 3351.Google Scholar
Goolsby, Jerry R. and Shelby, D. Hunt (1992). “Cognitive Moral Development and Marketing.Journal of Marketing, vol. 56 (January), pp. 5568.CrossRefGoogle Scholar
Hempel, Carl G. (1959). “The Logic of Functional Analysis.” in Symposium on Sociological Theory. Llewellyn, Gross ed. (New York: Harper & Row), pp. 271307.Google Scholar
Humphreys, Neil, Donald, P. Robin, Eric Reidenbach, R., and Donald, L. Moak (1993). “The Ethical Decision Making Process of Small Business Owner/Managers and Their Customers.Journal of Small Business Management, vol. 31 (July), pp. 922.Google Scholar
Hunt, Shelby D. and Scott, Vitell (1986). “A General Theory of Marketing Ethics.Journal of Macromarketing, vol. 6 (Spring), pp. 516.Google Scholar
Jeffrey, Cynthia (1993). “Ethical Development of Accounting Students, Non-accounting Business Students, and Liberal Arts Students.Issues in Accounting Education, vol. 5 (Fall), pp. 195208.Google Scholar
Kohlberg, Lawrence (1958). “The Development of Modes of Moral Thinking and Choice in Years Ten to Sixteen,” Unpublished PhD dissertation (University of Chicago).Google Scholar
Kohlberg, Lawrence (1971). “From Is to Ought: How to commit the Naturalistic Fallacy and Get Away with It.” in Theodore, Mischel, ed. Cognitive Development and Epistemology (New York: Academic Press).Google Scholar
Kohlberg, Lawrence (1984). The Psychology of Moral Development: The Nature and Validity of Moral Stages (San Francisco: Harper & Row).Google Scholar
Lampe, James C. and Donald, W. Finn (1992). “A Model of Auditor's Ethical Decision Processes.Auditing: A Journal of Practice & Theory, vol. 11 (Supplement), pp. 3359.Google Scholar
McGraw, K. M. and Bloomfield, J. (1987). “Social Influence on Group Moral Decisions: The Interactive Effects of Moral Reasoning and Sex Role Orientation.Journal of Personality and Social Psychology, vol. 53 (6), pp. 10801087.Google Scholar
Ponemon, Lawrence A. (1990). “Ethical Judgment in Accounting: A Cognitive-Developmental Perspective.Critical Perspectives in Accounting, vol. 1, pp. 191215.Google Scholar
Ponemon, Lawrence A. and Alan, S. Glazer (1990). “Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice.Issues in Accounting Education, vol. 5 (Fall), pp. 195208.Google Scholar
Ponemon, Lawrence A. (1992a). “Ethical Reasoning and Selection-Socialization in Accounting.Accounting, Organizations and Society, vol. 17 (April), pp. 239–58.Google Scholar
Ponemon, Lawrence A. (1992b). “Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study.Contemporary Accounting Research, vol. 9 (Fall), pp. 171–89.Google Scholar
Ponemon, Lawrence A. (1993). “Can Ethics be Taught in Accounting?Journal of Accounting Education, vol. 11 (Fall), pp. 185209.Google Scholar
Reidenbach, R. Eric and Donald, P. Robin (1988). “Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities.Journal of Business Ethics, vol. 7 (October), pp. 871–79.Google Scholar
Reidenbach, R. Eric and Donald, P. Robin (1990). “Toward the Development of a Multidimensional Scale for Improving Evaluations of Business Ethics.Journal of Business Ethics, vol. 9 (August), pp. 639–53.Google Scholar
Reidenbach, R. Eric, Donald, P. Robin, Lyndon, Dawson (1991). “An Application and Extension of a Multidimensional Ethics Scale to Selected Marketing Practices and Marketing Groups.Journal of the Academy of Marketing Science, vol. 19 (Spring), pp. 8392.Google Scholar
Reidenbach, R. Eric, Elizabeth, K. LaFleur, Donald, P. Robin, and Forrest, P.J. (1993). “Exploring the Dimensionality of Ethical Judgments made by Advertising Professionals Concerning Selected Child Oriented Television Advertising Practices.Proceedings of the Southern Marketing Association.Google Scholar
Rest, James R. (1979). Development in Judging Moral Issues (Minneapolis: University of Minnesota Press).Google Scholar
Rest, James R. (1986). Moral Development: Advances in Research and Theory (New York: Praeger).Google Scholar
Rest, James R. (1993). Guide for the Defining Issues Test (Minneapolis: Center for the Study of Ethical Development).Google Scholar
Ryle, G. (1949). “The Concept of the Mind,” (London: Hutchinson).Google Scholar
Shaub, Michael K. (1994). An Analysis of the Association of Traditional Demographic Variables with the Moral Reasoning of Auditing Students and Auditors.” Journal of Accounting Education, vol. 12 (Winter), pp. 126.Google Scholar
Trevino, Linda Klebe (1986). “Ethical Decision Making in Organizations: A Person-Situation Interactionist Model.Academy of Management Review, vol. 11 (July), pp. 601–17.Google Scholar
Trevino, Linda Klebe and Stuart, A. Youngblood (1990). “Bad Apples in Bad Barrels: A Causal Analysis of Ethical Decision-Making Behavior.Journal of Applied Psychology, vol. 75 (August), pp. 378–85.Google Scholar
Weber, James (1990). “Managers’ Moral Reasoning: Assessing their Response to Three Moral Dilemmas.” Human Relations, vol. 43 (7), pp. 687702.Google Scholar
Weber, James (1991). “Adapting Kohlberg to Enhance the Assessment of Managers’ Moral Reasoning.” Business Ethics Quarterly, vol. 1 (3), pp. 293318.CrossRefGoogle Scholar
Weber, James (1993). “Exploring the Relationship Between Personal Values and Moral Reasoning.Human Relations, vol. 46 (4), pp. 435–63.CrossRefGoogle Scholar