IDEAS home Printed from https://ideas.repec.org/a/wly/buseth/v30y2021i1p127-142.html

The effect of formalism on unethical decision making: The mediating effect of moral disengagement and moderating effect of moral attentiveness

Author

Listed:
  • Rui Dong
  • Ting Lu
  • Qiaolong Hu
  • Shiguang Ni

Abstract

This study examined the relationship between formalism and unethical decision making among Chinese working adults. A total of 316 Chinese adult employees completed measures of ethical predispositions, unethical decision making, moral disengagement, and moral attentiveness. The results showed that formalism was related to a weaker propensity to morally disengage. Moral disengagement positively predicted unethical decision making and mediated the relationship between formalism and unethical decision making. Further, perceptual moral attentiveness negatively moderated the relationship between formalism and moral disengagement. The theoretical and practical implications of these findings are presented.

Suggested Citation

  • Rui Dong & Ting Lu & Qiaolong Hu & Shiguang Ni, 2021. "The effect of formalism on unethical decision making: The mediating effect of moral disengagement and moderating effect of moral attentiveness," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(1), pages 127-142, January.
  • Handle: RePEc:wly:buseth:v:30:y:2021:i:1:p:127-142
    DOI: 10.1111/beer.12315
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/beer.12315
    Download Restriction: no

    File URL: https://libkey.io/10.1111/beer.12315?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. G. Alder & Marshall Schminke & Terry Noel, 2007. "The Impact of Individual Ethics on Reactions to Potentially Invasive HR Practices," Journal of Business Ethics, Springer, vol. 75(2), pages 201-214, October.
    2. Lumina Albert & Scott Reynolds & Bulent Turan, 2015. "Turning Inward or Focusing Out? Navigating Theories of Interpersonal and Ethical Cognitions to Understand Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 130(2), pages 467-484, August.
    3. Breda Sweeney & Fiona Costello, 2009. "Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 75-97.
    4. Peixu He & Zhenglong Peng & Hongdan Zhao & Christophe Estay, 2019. "How and When Compulsory Citizenship Behavior Leads to Employee Silence: A Moderated Mediation Model Based on Moral Disengagement and Supervisor–Subordinate Guanxi Views," Post-Print hal-02054246, HAL.
    5. B. Elango & Karen Paul & Sumit Kundu & Shishir Paudel, 2010. "Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making," Journal of Business Ethics, Springer, vol. 97(4), pages 543-561, December.
    6. Paul Lowry & Clay Posey & Tom Roberts & Rebecca Bennett, 2014. "Is Your Banker Leaking Your Personal Information? The Roles of Ethics and Individual-Level Cultural Characteristics in Predicting Organizational Computer Abuse," Journal of Business Ethics, Springer, vol. 121(3), pages 385-401, May.
    7. Taya Cohen & A. Panter & Nazli Turan, 2013. "Predicting Counterproductive Work Behavior from Guilt Proneness," Journal of Business Ethics, Springer, vol. 114(1), pages 45-53, April.
    8. Roberta Fida & Marinella Paciello & Carlo Tramontano & Reid Fontaine & Claudio Barbaranelli & Maria Farnese, 2015. "An Integrative Approach to Understanding Counterproductive Work Behavior: The Roles of Stressors, Negative Emotions, and Moral Disengagement," Journal of Business Ethics, Springer, vol. 130(1), pages 131-144, August.
    9. Hirotugu Akaike, 1987. "Factor analysis and AIC," Psychometrika, Springer;The Psychometric Society, vol. 52(3), pages 317-332, September.
    10. Peixu He & Zhenglong Peng & Hongdan Zhao & Christophe Estay, 2019. "How and When Compulsory Citizenship Behavior Leads to Employee Silence: A Moderated Mediation Model Based on Moral Disengagement and Supervisor–Subordinate Guanxi Views," Journal of Business Ethics, Springer, vol. 155(1), pages 259-274, March.
    11. Breda Sweeney & Don Arnold & Bernard Pierce, 2010. "The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors’ Ethical Evaluation and Intention to Act Decisions," Journal of Business Ethics, Springer, vol. 93(4), pages 531-551, June.
    12. Celia Moore, 2008. "Moral Disengagement in Processes of Organizational Corruption," Journal of Business Ethics, Springer, vol. 80(1), pages 129-139, June.
    13. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    14. repec:eme:maj000:02686900610661432 is not listed on IDEAS
    15. Zhi Xing Xu & Hing Keung Ma, 2016. "How Can a Deontological Decision Lead to Moral Behavior? The Moderating Role of Moral Identity," Journal of Business Ethics, Springer, vol. 137(3), pages 537-549, September.
    16. Samuel Y.S. Chan & Philomena Leung, 2006. "The effects of accounting students' ethical reasoning and personal factors on their ethical sensitivity," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 21(4), pages 436-457, April.
    17. Michael Koenigs & Liane Young & Ralph Adolphs & Daniel Tranel & Fiery Cushman & Marc Hauser & Antonio Damasio, 2007. "Damage to the prefrontal cortex increases utilitarian moral judgements," Nature, Nature, vol. 446(7138), pages 908-911, April.
    18. Pedro Marques & José Azevedo-Pereira, 2009. "Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession," Journal of Business Ethics, Springer, vol. 86(2), pages 227-242, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    2. Bindu Gupta & Aastha Dhoopar & Rakesh Singh & Sandeep Puri, 2025. "Salespeople Moral Disengagement and Duty Orientation: Examining the Influence of Peers’ Unethical Behavior and Customer Incivility," Journal of Business Ethics, Springer, vol. 202(3), pages 631-646, December.
    3. Peter E. Mudrack & E. Sharon Mason, 2019. "Utilitarian Traits and the Janus-Headed Model: Origins, Meaning, and Interpretation," Journal of Business Ethics, Springer, vol. 156(1), pages 227-240, April.
    4. Ulf Schaefer & Onno Bouwmeester, 2021. "Reconceptualizing Moral Disengagement as a Process: Transcending Overly Liberal and Overly Conservative Practice in the Field," Journal of Business Ethics, Springer, vol. 172(3), pages 525-543, September.
    5. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    6. Raymond O. S. Zaal & Ronald J. M. Jeurissen & Edward A. G. Groenland, 2019. "Organizational Architecture, Ethical Culture, and Perceived Unethical Behavior Towards Customers: Evidence from Wholesale Banking," Journal of Business Ethics, Springer, vol. 158(3), pages 825-848, September.
    7. Zhengqiang Zhong & Xiao-Ping Chen & Han Ren & Song Wang, 2026. "Why are Men More Likely to Morally Disengage Under Job Stress than Women? Evidence from Resting-state fMRI," Journal of Business Ethics, Springer, vol. 203(4), pages 883-900, February.
    8. Ken Cheng & Limin Guo & Jinlian Luo, 2023. "The more you exploit, the more expedient I will be: A moral disengagement and Chinese traditionality examination of exploitative leadership and employee expediency," Asia Pacific Journal of Management, Springer, vol. 40(1), pages 151-167, March.
    9. Lijing Zhao & Long W. Lam & Julie N. Y. Zhu & Shuming Zhao, 2022. "Doing It Purposely? Mediation of Moral Disengagement in the Relationship Between Illegitimate Tasks and Counterproductive Work Behavior," Journal of Business Ethics, Springer, vol. 179(3), pages 733-747, September.
    10. Rahizah Sulaiman & Paul Toulson & David Brougham & Frieder Lempp & Jarrod Haar, 2022. "The Role of Religiosity in Ethical Decision-Making: A Study on Islam and the Malaysian Workplace," Journal of Business Ethics, Springer, vol. 179(1), pages 297-313, August.
    11. Luca Casali, Gian & Perano, Mirko, 2021. "Forty years of research on factors influencing ethical decision making: Establishing a future research agenda," Journal of Business Research, Elsevier, vol. 132(C), pages 614-630.
    12. Chenqian Xu & Zhu Yao & Zhengde Xiong, 2023. "The Impact of Work-Related Use of Information and Communication Technologies After Hours on Time Theft," Journal of Business Ethics, Springer, vol. 187(1), pages 185-198, September.
    13. Claire Mann & Sharon Clarke & Sheena Johnson, 2025. "The Effects of Moral Intensity and Moral Disengagement on Rule Violations: Occupational Safety in UK-based Construction Work During the COVID-19 Pandemic," Journal of Business Ethics, Springer, vol. 198(2), pages 243-262, May.
    14. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    15. Matej Drašček & Adriana Rejc Buhovac & Dana Mesner Andolšek, 2021. "Moral Pragmatism as a Bridge Between Duty, Utility, and Virtue in Managers’ Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 172(4), pages 803-819, September.
    16. Jana L. Craft, 2018. "Common Thread: The Impact of Mission on Ethical Business Culture. A Case Study," Journal of Business Ethics, Springer, vol. 149(1), pages 127-145, April.
    17. Jocelyn Husser & Jean-Marc Andre & Véronique Lespinet-Najib, 2019. "The Impact of Locus of Control, Moral Intensity, and the Microsocial Ethical Environment on Purchasing-Related Ethical Reasoning," Journal of Business Ethics, Springer, vol. 154(1), pages 243-261, January.
    18. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    19. Liuyang Ren & Xi Zhong & Liangyong Wan, 2023. "Do academic CEOs influence corporate social irresponsibility? The moderating effects of negative attainment discrepancy and slack resources," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(3), pages 946-960, July.
    20. Zou, Lili Wenli & Chan, Ricky Y.K., 2019. "Why and when do consumers perform green behaviors? An examination of regulatory focus and ethical ideology," Journal of Business Research, Elsevier, vol. 94(C), pages 113-127.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:buseth:v:30:y:2021:i:1:p:127-142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://onlinelibrary.wiley.com/journal/26946424 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.