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A validation and extension of a multidimensional ethics scale

Jeffrey Cohen, Laurie Pant, David Sharp

Journal of Business Ethics · 1993 · Volume 12 · Issue 1

DOI: 10.1007/BF01845782

Abstract

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or “halo effect” was identified. Methodological implications for business ethics research are also presented.

Keywords

United States, Economic Growth, Marketing, Ethic Research, Business Ethic

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