Abid, G., and A. Ahmed. 2014. Failing in corporate governance and warning signs of a corporate collapse. Pakistan Journal of Commerce & Social Sciences 8 (3): 846–866.
Google Scholar
Albrecht, W.S. 2014. Iconic fraud triangle endures. Metaphor diagram helps everybody understand fraud. Fraud Magazine July/Augus: 1–7.
Google Scholar
Albrecht, W.S., M.B. Romney, D.J. Cherrington, I.R. Payne, and A.J. Roe. 1982. How to detect and prevent business fraud. Englewood Cliffs: Prentice Hall.
Google Scholar
Albrecht, C., D. Holland, R. Malagueño, S. Dolan, and S. Tzafrir. 2015. The role of power in financial statement fraud schemes. Journal of Business Ethics 131 (4): 803–813.
Article Google Scholar
Anthony, R.N., and V. Govindarajan. 2003. Management control systems. 11th ed. New York: McGraw Hill Higher Education.
Google Scholar
Aristotle. 1998. The Nicomachean ethics. Translated with an introduction of David Ross. Oxford: Oxford University Press.
Google Scholar
Ashman, I., and D. Winstanley. 2007. For or against corporate identity? Personification and the problem of moral agency. Journal of Business Ethics 76 (1): 83–95.
Article Google Scholar
Bandura, A. 1977. Social learning theory. Group & organization studies. Englewood Cliffs: Prentice-Hall.
Google Scholar
Bass, B.M. 1985. Leadership and performance beyond expectations. New York: Free Press.
Google Scholar
Bazerman, M.H., and F. Gino. 2012. Behavioral ethics: Toward a deeper understanding of moral judgment and dishonesty. Annual Review of Law and Social Science 8 (1): 85–104.
Article Google Scholar
Behind the Libor Scandal. 2012. The New York Times. //www.nytimes.com/interactive/2012/07/10/business/dealbook/behind-the-liborscandal.html. Accessed 14 Oct 2018.
Boatright, J.R. 2004. Individual responsibility in the American corporate system: Does Sarbanes-Oxley strike the right balance? Business & Professional Ethics Journal 23 (1/2): 9–42.
Article Google Scholar
Bormann, K.C. 2017. Linking daily ethical leadership to followers’ daily behaviour: The roles of daily work engagement and previous abusive supervision. European Journal of Work and Organizational Psychology 26 (4): 590–600.
Article Google Scholar
Calhoon, R.P. 1969. Niccolo Machiavelli and the twentieth century administrator. The Academy of Management Journal 12 (2): 205–212.
Google Scholar
Chen, A.Y.S., R.B. Sawyers, and P.F. Williams. 1997. Reinforcing ethical decision making through corporate culture. Journal of Business Ethics 16 (8): 855–865.
Article Google Scholar
Coffee, J.C., Jr. 2002. Understanding Enron: “It’s about the gatekeepers, stupid”. Business Lawyer 57 (4): 1403–1420.
Google Scholar
Craft, J.L. 2013. A review of the empirical ethical decision-making literature: 2004–2011. Journal of Business Ethics 117 (2): 221–259.
Article Google Scholar
Crawford, D., and M. Esterl. 2006. Suspect in Siemens case claims executives had a role in bribes. Wall Street Journal. //www.wsj.com/articles/SB116536723538041789. Accessed 14 Sept 2018.
Cressey, D.R. 1953. Other people’s money: Study in the social psychology of embezzlement. Glencoe: Free Press.
Google Scholar
Darley, J.M., and B. Latane. 1968. Bystander intervention in emergencies: Diffusion of responsibility. Journal of Personality and Social Psychology 8 (4, Pt.1): 377–383.
Article Google Scholar
Deal, T., and A. Kennedy. 1982. Corporate cultures: The rites and rituals of corporate life. New York: Perseus Publishing.
Google Scholar
Dierksmeier, C. 2016. Reframing economic ethics: The philosophical foundations of humanistic management. New York: Palgrave Macmillan.
Book Google Scholar
Dietz, G., and N. Gillespie. 2012. Rebuilding trust: How Siemens atoned for its sins. The Guardian. //www.theguardian.com/sustainablebusiness/recovering-business-trust-siemens. Accessed 14 Sept 2018.
Dougherty, C. 2007. Siemens revokes appointment after reviewing files in bribery case. The New York Times. //www.nytimes.com/2007/12/14/business/worldbusiness/14iht-siemens.4.8752330.html. Accessed 14 Sept 2018.
Ekici, A., and S. Onsel. 2013. How ethical behavior of firms is influenced by the legal and political environments: A Bayesian causal map analysis based on stages of development. Journal of Business Ethics 115 (2): 271–290.
Article Google Scholar
Financial Crisis Inquiry Commission. 2010. The financial crisis inquiry report: Final report of the National Commission on the causes of the financial and economic crisis in the United States. Washington, DC.
Finkelstein, S., and D.C. Hambrick. 1990. Top-management-team tenure and organizational outcomes: The moderating role of managerial discretion. Administrative Science Quarterly 35 (3): 484–503.
Article Google Scholar
Ford, R.C., and W.D. Richardson. 1994. Ethical decision making: A review of the empirical literature. Journal of Business Ethics 13 (3): 205–221.
Article Google Scholar
French, P.A. 1984. Collective and corporate responsibility. New York: Columbia University Press.
Book Google Scholar
Ganuza, J.J., and F. Gomez. 2007. Should we trust the gatekeepers?: Auditors’ and lawyers’ liability for clients’ misconduct. International Review of Law & Economics 27 (1): 96–109.
Article Google Scholar
Gibson, K. 2011. Toward an intermediate position on corporate moral personhood. Journal of Business Ethics 101: 71–81.
Article Google Scholar
Gino, F., J. Gu, and C.-B. Zhong. 2009. Contagion or restitution? When bad apples can motivate ethical behavior. Journal of Experimental Social Psychology 45 (6): 1299–1302.
Article Google Scholar
Goodpaster, K.E. 2007. Teleopathy. In Encyclopedia of business ethics and society, 2067. New York: SAGE Publications, Inc.
Google Scholar
Goodstein, J.D. 2000. Moral compromise and personal integrity: Exploring the ethical issues of deciding together in organizations. Business Ethics Quarterly 10 (4): 805–819.
Article Google Scholar
Gordon, G.G., and N. DiTomaso. 1992. Predicting corporate performance from organizational culture. Journal of Management Studies 29 (6): 783–798.
Article Google Scholar
Grojean, M.W., C.J. Resick, M.W. Dickson, and D.B. Smith. 2004. Leaders, values, and organizational climate: Examining leadership strategies for establishing an organizational climate regarding ethics. Journal of Business Ethics 55 (3): 223–241.
Article Google Scholar
Hambrick, D.C., and P.A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. The Academy of Management Review 9 (2): 193–206.
Article Google Scholar
Hannah, S.T., J.M. Schaubroeck, A.C. Peng, R.G. Lord, L.K. Trevino, S.W.J. Kozlowski, B.J. Avolio, N. Dimotakis, and J. Doty. 2013. Joint influences of individual and work unit abusive supervision on ethical intentions and behaviors: A moderated mediation model. Journal of Applied Psychology 98 (4): 579–592.
Article Google Scholar
Healy, P.M., and K.G. Palepu. 2003. The fall of Enron. Journal of Economic Perspectives 17 (2): 3–26.
Article Google Scholar
Hegarty, W.H., and H.P. Sims. 1978. Some determinants of unethical decision behavior: An experiment. Journal of Applied Psychology 63 (4): 451–457.
Article Google Scholar
Hegarty, W.H., and H.P. Sims. 1979. Organizational philosophy, policies, and objectives related to unethical decision behavior: A laboratory experiment. Journal of Applied Psychology 64 (3): 331–338.
Article Google Scholar
Jacobs, G., F.D. Belschak, and D.N. Den Hartog. 2014. (un)ethical behavior and performance appraisal: The role of affect, support, and organizational justice. Journal of Business Ethics 121 (1): 63–76.
Google Scholar
John Paul II (Pope). 1984. Apost. Exhort. “Reconciliatio et Paenitentia.”
John Paul II (Pope). 1987. Encyclical Letter “Sollicitudo Rei Socialis.”
Kemper, T.D. 1966. Representative roles and the legitimation of deviance. Social Problems 13 (3): 288–298.
Article Google Scholar
Kouzes, J.M., and B.Z. Posner. 1987. The leadership challenge : How to get extraordinary things done in organizations. San Francisco: Jossey-Bass.
Google Scholar
Ladd, J. 1984. Corporate mythology and individual responsibility. International Journal of Applied Philosophy 2 (1): 1–21.
Article Google Scholar
Lau, C.M., and A.V. Martin-Sardesai. 2012. The role of organisational concern for workplace fairness in the choice of a performance measurement system. British Accounting Review 44 (3): 157–172.
Article Google Scholar
Leary, M.R., and D.R. Forsyth. 1987. Attributions of responsibility for collective endeavors. In Review of personality and social psychology, Vol. 8. Group processes, ed. C. Hendrick, 167–188. Thousand Oaks: Sage Publications, Inc.
Google Scholar
Loe, T.W., L. Ferrell, and P. Mansfield. 2000. A review of empirical studies assessing ethical decision making in business. Journal of Business Ethics 25 (3): 185–204.
Article Google Scholar
Lokanan, M.E. 2015. Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum 39 (3): 201–224.
Article Google Scholar
Maxey, D., J. L. Pessin, and I. Salisbury. 2008. Wall street employee owners shudder as bear Stearns implodes. Dow Jones Newswires. //www.marketwatch.com/story/wall-street-employee-owners-shudder-as-bear-stearns-implodes. Accessed 14 Oct 2018.
McLean, B., and J. Nocera. 2010. All the devils are Here: The hidden history of the financial crisis. London: Penguin.
Google Scholar
Melé, D. 2003. The challenge of humanistic management. Journal of Business Ethics 44 (1): 77–88.
Article Google Scholar
Melé, D. 2012. The firm as a “Community of Persons”: A pillar of humanistic business ethos. Journal of Business Ethics 106 (1): 89–101.
Article Google Scholar
Melé, D. 2013. Antecedents and current situation of humanistic management. African Journal of Business Ethics 7 (2): 52–61.
Melé, D. 2016. Understanding humanistic management. Humanistic Management Journal 1 (1): 33–55.
Article Google Scholar
Melé, D. 2019. Business ethics in action: Seeking human excellence in organizations. 2nd ed. London: Red Globe Press.
Google Scholar
Melé, D., J.M. Rosanas, and J. Fontrodona. 2017. Ethics in finance and accounting: Editorial introduction. Journal of Business Ethics 140 (4): 609–613.
Article Google Scholar
Miao, Q., A. Newman, J. Yu, and L. Xu. 2013. The relationship between ethical leadership and unethical pro-organizational behavior: Linear or curvilinear effects? Journal of Business Ethics 116 (3): 641–653.
Article Google Scholar
Milgram, S. 1974. Obedience to authority: An experimental view. London: Tavistock Publications.
Google Scholar
Mollenkamp, C., and M. Whitehouse. 2008. Study casts doubt on key rate. Wall Street Journal. //online.wsj.com/article/SB121200703762027135.html. Accessed 14 Oct 2018.
Moore, C., and F. Gino. 2013. Ethically adrift: How others pull our moral compass from true north, and how we can fix it. Research in Organizational Behavior 33: 53–77.
Article Google Scholar
Moore, C., and F. Gino. 2015. Approach, ability, aftermath: A psychological process framework of unethical behavior at work. The Academy of Management Annals 9 (1): 235–289.
Article Google Scholar
Mostovicz, E.I., A. Kakabadse, and N.K. Kakabadse. 2011. The four pillars of corporate responsibility: Ethics, leadership, personal responsibility and trust. Corporate Governance 11 (4): 489–500.
Article Google Scholar
Mulki, J.P., J.F. Jaramillo, and W.B. Locander. 2009. Critical role of leadership on ethical climate and salesperson behaviors. Journal of Business Ethics 86 (2): 125–141.
Article Google Scholar
Myners, P. 2012. Barclays’ corporate culture showed complete disregard for honesty. The Guardian. //www.theguardian.com/business/2012/jun/30/barclays-corporate-culture-disregard-honesty. Accessed 14 Oct 2018.
O’Fallon, M.J., and K.D. Butterfield. 2005. A review of the empirical ethical decision-making literature: 1996-2003. Journal of Business Ethics 59 (4): 375–413.
Article Google Scholar
Painter-Morland, M. 2007. Defining accountability in a network society. Business Ethics Quarterly 17 (3): 515–534.
Article Google Scholar
Pierce, L., and J. Snyder. 2008. Ethical spillovers in firms: Evidence from vehicle emissions testing. Management Science 54 (11): 1891–1903.
Article Google Scholar
Pirson, M. 2017. Humanistic management: Protecting dignity and promoting well-being. Cambridge: Cambridge University Press.
Book Google Scholar
Pirson, M., U. Steinvorth, C. Largacha-Martinez, and C. Dierksmeier (Eds.). 2014. From capitalistic to humanistic business. London: Palgrave Macmillan.
Pitesa, M., and S. Thau. 2013. Compliant sinners, obstinate saints: How power and self-focus determine the effectiveness of social influences in ethical decision making. Academy of Management Journal 56 (3): 635–658.
Article Google Scholar
Premeaux, S. 2009. The link between management behavior and ethical philosophy in the wake of the Enron convictions. Journal of Business Ethics 85 (1): 13–25.
Article Google Scholar
Rosanas, J.M., and M. Velilla. 2005. The ethics of management control systems: Developing technical and moral values. Journal of Business Ethics 57 (1): 83–96.
Article Google Scholar
Schein, E.H. 2010. Organizational culture and leadership. 4th ed. San Francisco: Jossey-Bass.
Google Scholar
Selvaraj, P., S.K. Ghosh, and S. Jagannathan. 2016. Downside of performance appraisals & the potential for deviant behaviors: Start your search! Indian Journal of Industrial Relations 52 (1): 117–128.
Google Scholar
Sezer, O., F. Gino, and M.H. Bazerman. 2015. Ethical blind spots: Explaining unintentional unethical behavior. Current Opinion in Psychology 6: 77–81.
Article Google Scholar
Sims, R.R., and J. Brinkman. 2002. Leaders as moral role models: The case of John Gutfreund at Salomon Brothers. Journal of Business Ethics 35 (4): 327–339.
Article Google Scholar
Sims, R.R., and J. Brinkmann. 2003. Enron ethics (or: Culture matters more than codes). Journal of Business Ethics 45 (3): 243–256.
Article Google Scholar
Soble, J. 2015a. Toshiba inflated earnings by $1.2 billion, a panel of experts says. The New York Times. //www.nytimes.com/2015/07/21/business/international/internal-panel-says-toshiba-inflated-earnings-by-1-2-billion.html. Accessed 18 Oct 2018.
Soble, J. 2015b 21. Scandal Upends Toshiba’s lauded reputation. The New York Times. //www.nytimes.com/2015/07/22/business/international/toshiba-chief-and-7-others-resign-in-accounting-scandal.html. Accessed 18 Oct 2018.
Soltani, B. 2014. The anatomy of corporate fraud: A comparative analysis of high profile American and European corporate scandals. Journal of Business Ethics 120 (2): 251–274.
Article Google Scholar
Spitzeck, H., M. Pirson, W. Amann, S. Khan, and E. von Kimakowitz, eds. 2009. Humanism in business. Cambridge: Cambridge University Press.
Google Scholar
Stephen, C.B., W.G. David, D.D. Harold, M. Frank, and B. Fannie. 2010. Delegation, authority and responsibility: A reconfiguration of an old paradigm. Advances in Management 3 (9): 9–12.
Google Scholar
Tan, A., G. Finch, and L. Vaughan. 2012. RBS instant messages show Libor rates skewed for traders. Bloomberg. //www.bloomberg.com/news/2012-09-25/rbs-instant-messages-show-libor-rates-skewed-for-traders.html. Accessed 14 Oct 2018.
Tepper, B.J. 2000. Consequence of abusive supervision. Academy of Management Journal 43 (2): 178–190.
Google Scholar
Trevino, L.K. 1986. Ethical decision making in organizations: A person-situation Interactionist model. The Academy of Management Review 11 (3): 601.
Article Google Scholar
Treviño, L.K., and M.E. Brown. 2005. The role of leaders in influencing unethical behavior in the workplace. In Managing organizational deviance, ed. R.E.J. Kidwel and C.L. Martin, 69–96. Thousand Oaks: SAGE Publications Inc.
Chapter Google Scholar
Treviño, L.K., and K.A. Nelson. 2017. Managing business ethics: Straight talk about how to do it right. Hoboken: Wiley.
Treviño, L.K., and S.A. Youngblood. 1990. Bad apples in bad barrels: A causal analysis of ethical decision-making behavior. Journal of Applied Psychology 75 (4): 378–385.
Article Google Scholar
Treviño, L.K., L.P. Hartman, and M. Brown. 2000. Moral person and moral manager: How executives develop a reputation for ethical leadership. California Management Review 42 (4): 128–142.
Article Google Scholar
Treviño, L.K., N.A. den Nieuwenboer, and J.J. Kish-Gephart. 2014. (Un)ethical behavior in organizations. Annual Review of Psychology 65 (1): 635–660.
Article Google Scholar
van de Ven, A.H. 2001. Medtronic’s Chairman William George on how mission-driven companies create ...: Business Source. Academy of Management Executive 15 (4): 39–47.
Google Scholar
von Kimakowitz, E., M. Pirson, H. Spitzeck, C. Dierksmeier, and W. Amann, eds. 2011. Humanistic management in practice. New York: Palgrave Macmillan.
Google Scholar
Weaver, G.R., L.K. Treviño, and P.L. Cochran. 1999. Corporate ethics programs as control systems: Influences of executive commitment and environmental factors. The Academy of Management Journal 42 (1): 41–57.
Google Scholar
Weiss, J.W. 2014. Business ethics: A stakeholder and issues management approach. San Francisco: Berrett-Koehler Publishers.
Google Scholar
Wilcox, T. 2012. Human resource Management in a Compartmentalized World: Whither moral agency? Journal of Business Ethics 111 (1): 85–96.
Article Google Scholar
Windsor, D. 2018. Enron Corporation. In Encyclopedia of business ethics and society, ed. R.W. Kolb, 1138–1142. Los Angeles: SAGE Publications, Inc.
Google Scholar
Worrell, D.L., W.E. Stead, J.G. Stead, and J.B. Spalding. 1985. Unethical decisions: The impact of reinforcement contingencies and managerial philosophies. Psychological Reports 57 (2): 355–365.
Article Google Scholar
Yates, J. 1997. Using Giddens’ structuration theory to inform business history. Business & Economic History 26 (1): 159.
Google Scholar
Zwetsloot, G., and S. Leka. 2010. Corporate culture, health, and well-being. In Occupational health psychology, ed. S. Leka and J. Houdmont, 250–268. Hoboken: Wiley-Blackwell.
Google Scholar
Page 2
From: Organizational Factors in the Individual Ethical Behaviour. The Notion of the “Organizational Moral Structure”
Leader’s values and character | Leaders act as role models: their values and character foster behaviour of people within the organization. |
Vision and exercise of power | Actions of individual employees in an organizational context are conditioned by how top executives understand and use their power. |
Corporate control systems | Corporate control system pressures moral behaviour of people within the organization. |
Internal network of influences | The network of influences within the organization, which takes place through links, interdependences and interactions among individuals and groups, affects individual moral behaviour. |
Organizational culture | The organizational culture, which includes shared beliefs, values, and common practices, influences individual behaviour. |
Internal and competitive pressures | Internal pressures – especially those coming from the top – along with competitive pressures, can have an influence in misbehaviours. |
External influences | External elements of corporate environment influence managers’ behaviour, and indirectly—all people within the organization. |