[1]
|
乔学斌(2006). 试论目的论与道义论之辩. 北京理工大学学报(社会科学版), 8(1), 86-89.
|
[2]
|
任强(2010). 教师教学伦理敏感性及其干预对策研究. 硕士学位论文, 温州: 温州大学.
|
[3]
|
张娜(2015). 保险营销员的商业道德敏感性. 博士学位论文, 北京: 北京科技大学.
|
[4]
|
张志聪, 李福浩, 叶一舵(2019). 保险营销员商业道德敏感性与工作绩效的关系: 自我效能感的中介作用. 信阳师范学院学报(哲学社会科学版), 39(5), 55-60.
|
[5]
|
郑信军, 岑国桢(2007). 道德敏感性的研究现状与展望. 心理科学进展, 15(1), 108-115.
|
[6]
|
Albaum, G., & Peterson, R. A. (2015). Ethical Attitudes of Future Business Leaders Do They Vary by Gender and Religiosity? Business & Society, 45, 300-321. https://doi.org/10.1177/0007650306289388
|
[7]
|
Alteer, A. M., Yahya, S. B., & Haron, M. H. (2013). Religiosity and Auditors’ Ethical Sensitivity at Different Levels of Ethical Climate: A Conceptual Link. American Journal of Eco-nomics, 3, 119-124.
|
[8]
|
Avolio, B. J., & Bass, B. M. (2004). Multifactor Leadership Questionnaire. Manual and Sampler Set (3rd ed.). Mind Garden.
|
[9]
|
Bixler, A. (2011). What We Muggles Can Learn about Teaching from Hogwarts. The Clearing House: A Journal of Educational Strategies Issues & Ideas, 84, 75-79. https://doi.org/10.1080/00098655.2010.507825
|
[10]
|
Blodgett, J. G., Lu, L. C., Rose, G. M., & Vitell, S. J. (2001). Ethical Sensitivity to Stakeholder Interests: A Cross-Cultural Comparison. Journal of the Academy of Marketing Science, 29, 190-202. https://doi.org/10.1177/03079459994551
|
[11]
|
Breda, S., & Fiona, C. (2009). Moral Intensity and Ethical Decision-Making: An Empirical Examination of Undergraduate Accounting and Business Students. Accounting Education, 18, 75-97. https://doi.org/10.1080/09639280802009454
|
[12]
|
Brown, M. E. (2004). Managing to Be Ethical: Debunking Five Business Ethics Myths. Academy of Management Executive, 32, 39-52. https://doi.org/10.1109/EMR.2004.25135
|
[13]
|
Caillier, J. G., & Sa, Y. (2016). Do Transformational-Oriented Leadership and Transactional-Oriented Leadership Have an Impact on Whistle-Blowing Attitudes? A Longitudinal Examination Conducted in Us Federal Agencies. Public Management Review, 19, 406-422. https://doi.org/10.1080/14719037.2016.1177109
|
[14]
|
Chan, A. W., & Cheung, H. Y. (2012). Cultural Dimensions, Ethical Sensitivity, and Corporate Governance. Journal of Business Ethics, 110, 45-59. https://doi.org/10.1007/s10551-011-1146-9
|
[15]
|
Chan, S. Y. S., & Leung, P. (2006). The Effects of Accounting Students’ Ethical Reasoning and Personal Factors on Their Ethical Sensitivity. Managerial Auditing Journal, 21, 436-457. https://doi.org/10.1108/02686900610661432
|
[16]
|
Chia, A., & Mee, L. S. (2000). The Effects of Issue Characteristics on the Recognition of Moral Issues. Journal of Business Ethics, 27, 255-269. https://doi.org/10.1023/A:1006392608396
|
[17]
|
Coyne, M., Massey, D. W., & Thibodeau, J. (2005). Raising Stu-dents’ Ethical Sensitivity with a Value Relevance Approach. Advances in Accounting Education Teaching & Curriculum Innovations, 7, 171-205.
|
[18]
|
Craft, J. L. (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004-2011. Journal of Business Ethics, 117, 221-259. https://doi.org/10.1007/s10551-012-1518-9
|
[19]
|
Deangelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting & Economics, 3, 183-199.
https://doi.org/10.1016/0165-4101(81)90002-1
|
[20]
|
Dellaportas, S., Kanapathippillai, S., Khan, A., & Leung, P. (2014). Ethics Education in the Australian Accounting Curriculum: A Longitudinal Study Examining Barriers and Enablers. Accounting Education, 23, 362-382.
https://doi.org/10.1080/09639284.2014.930694
|
[21]
|
Dickerson, C. (2009). Ethical Decision-Making in Public Accounting: Investigating Factors That Influence Auditors’ Ethical Sensitivity. Ph.D. Thesis, Claremont Graduate University.
|
[22]
|
Effelsberg, D., Solga, M., & Gurt, J. (2014). Transformational Leadership and Follower’s Unethical Behavior for the Benefit of the Company: A Two-Study Investigation. Journal of Business Ethics, 120, 81-93.
https://doi.org/10.1007/s10551-013-1644-z
|
[23]
|
Fiolleau, K., & Kaplan, S. E. (2016). Recognizing Ethical Issues: An Examination of Practicing Industry Accountants and Accounting Students. Journal of Business Ethics, 142, 259-276. https://doi.org/10.1007/s10551-016-3154-2
|
[24]
|
Forsyth, D., R, O’Boyle, J. E. H., & Mcdaniel, M. A. (2008). East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism. Journal of Business Ethics, 83, 813-833.
https://doi.org/10.1007/s10551-008-9667-6
|
[25]
|
Gok, K., Sumanth, J. J., Bommer, W. H., Demirtas, O., Arslan, A., Eberhard, J., Ozdemir, A. I., & Yigit, A. (2017). You May Not Reap What You Sow: How Employees’ Moral Awareness Minimizes Ethical Leadership’s Positive Impact on Workplace Deviance. Journal of Business Ethics, 146, 1-21. https://doi.org/10.1007/s10551-017-3655-7
|
[26]
|
Groves, K. S., & Larocca, M. (2011). An Empirical Study of Leader Ethical Values, Transformational and Transactional Leadership, and Follower Attitudes toward Corporate Social Responsibility. Journal of Business Ethics, 103, 511-528.
https://doi.org/10.1007/s10551-011-0877-y
|
[27]
|
Gunawan, A., & Munari, M. (2019). The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity. Journal of Accounting and Strategic Finance, 2, 193-207. https://doi.org/10.33005/jasf.v2i2.64
|
[28]
|
Hermawan, S., & Sari, L. N. I. (2018). Motivation as Moderating Variable on the Effect of Moral Reasoning and Ethical Sensitivity toward the Ethical Behavior of Accounting Students. Journal of Accounting and Business Education, 3, 72-92.
https://doi.org/10.26675/jabe.v3i1.11558
|
[29]
|
Ho, J. A. (2010). Ethical Perception: Are Differences between Ethnic Groups Situation Dependent? Business Ethics: A European Review, 19, 154-182. https://doi.org/10.1111/j.1467-8608.2010.01583.x
|
[30]
|
Hofstede, G. (1984). Cultural Dimensions in Management and Planning. Asia Pacific Journal of Management, 1, 81-99.
https://doi.org/10.1007/BF01733682
|
[31]
|
Johari, R. J., Mohd-Sanusi, Z., & Chong, V. K. (2017). Effects of Auditors’ Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process. International Journal of Auditing, 21, 38-58. https://doi.org/10.1111/ijau.12080
|
[32]
|
Jones, T. M. (1991). Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model. Academy of Management Review, 16, 366-396. https://doi.org/10.2307/258867
|
[33]
|
Jordan, J. (2005). Business Experience and Moral Awareness: When Less May Be More. Yale University.
https://doi.org/10.1037/e633962013-352
|
[34]
|
Jordan, J. (2009). A Social Cognition Framework for Examining Moral Awareness in Managers and Academics. Journal of Business Ethics, 84, 237-258. https://doi.org/10.1007/s10551-008-9706-3
|
[35]
|
Kara, A., Rojas-Méndez, J. I., & Turan, M. (2016). Ethical Evaluations of Business Students in an Emerging Market: Effects of Ethical Sensitivity, Cultural Values, Personality, and Religiosity. Journal of Academic Ethics, 14, 1-29.
https://doi.org/10.1007/s10805-016-9263-9
|
[36]
|
Kim, J., & Loewenstein, J. (2020). Analogical Encoding Fosters Ethical Decision Making Because Improved Knowledge of Ethical Principles Increases Moral Awareness. Journal of Business Ethics, 172, 307-324.
https://doi.org/10.1007/s10551-020-04457-w
|
[37]
|
Kum-Lung, C., & Teck-Chai, L. (2010). Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender and Education Levels. International Journal of Marketing Studies, 2, 225. https://doi.org/10.5539/ijms.v2n1p225
|
[38]
|
Laditka, S. B., & Houck, M. M. (2006). Student-Developed Case Studies: An Experiential Approach for Teaching Ethics in Management. Journal of Business Ethics, 64, 157-167. https://doi.org/10.1007/s10551-005-0276-3
|
[39]
|
Lau, C. L. L. (2010). A Step Forward: Ethics Education Matters! Journal of Business Ethics, 92, 565-584.
https://doi.org/10.1007/s10551-009-0173-2
|
[40]
|
Li, C. (2009). Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions. Contemporary Accounting Research, 26, 201-230. https://doi.org/10.1506/car.26.1.7
|
[41]
|
Liu, C. H., Yao, L. J., & Hu, N. (2012). Improving Ethics Education in Accounting: Lessons from Medicine and Law. Issues in Accounting Education, 27, 671-690. https://doi.org/10.2308/iace-50150
|
[42]
|
Loeb, S. E. (2015). Active Learning: An Advantageous Yet Challenging Approach to Accounting Ethics Instruction. Journal of Business Ethics, 127, 221-230. https://doi.org/10.1007/s10551-013-2027-1
|
[43]
|
Marta, J., Heiss, C. M, & De Lurgio, S. A. (2007). An Exploratory Comparison of Ethical Perceptions of Mexican and U.S. Marketers. Journal of Business Ethics, 82, 539-555. https://doi.org/10.1007/s10551-007-9575-1
|
[44]
|
Martinov-Bennie, N., & Mladenovic, R. (2013). Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment. Journal of Business Ethics, 127, 189-203.
https://doi.org/10.1007/s10551-013-2007-5
|
[45]
|
Mathis, C. L. (2012). The Effects of Graduate Business Education on Ethical Sensitivity of Managers. Ph.D. Thesis, TUI University.
|
[46]
|
Mayer, D. M., Kuenzi, M., & Greenbaum, R. L. (2010). Examining the Link between Ethical Leadership and Employee Misconduct: The Mediating Role of Ethical Climate. Journal of Business Ethics, 95, 7-16.
https://doi.org/10.1007/s10551-011-0794-0
|
[47]
|
Miller, W. F., & Becker, D. A. A. (2011). Ethics in the Accounting Curriculum: What Is Really Being Covered? American Journal of Business Education, 4, 40-49. https://doi.org/10.19030/ajbe.v4i10.6057
|
[48]
|
Miller, W., Becker, D., & Pernsteiner, A. (2014). The Accounting Ethics Course Reconsidered. Global Perspectives on Accounting Education, 11, 77-98.
|
[49]
|
Mladenovic, R., Martinovbennie, N., & Bell, A. (2019). Business Students’ Insights into Their Development of Ethical Decision-Making. Journal of Business Ethics, 155, 275-287. https://doi.org/10.1007/s10551-017-3523-5
|
[50]
|
Mulla, Z. R, & Krishnan, V. R. (2011). Transformational Leadership: Do the Leader’s Morals Matter and Do the Follower’s Morals Change? Journal of Human Values, 17, 129-143. https://doi.org/10.1177/097168581101700203
|
[51]
|
Nadaraja, S. R., & Mustapha, M. (2017). Ethical Sensitivity of Accounting Students: Evidence from Malaysia. International Review of Management & Marketing, 7, 373-378.
|
[52]
|
Neureuther, B. D., Swicegood, P., & Williams, P. (2011). The Efficacy of Business Ethics Courses when Coupled with a Personal Belief System. Journal of College Teaching & Learning, 1, 17-22. https://doi.org/10.19030/tlc.v1i4.1930
|
[53]
|
Oboh, C. S. (2019). Personal and Moral Intensity Determinants of Ethical Decision-Making: A Study of Accounting Professionals in Nigeria. Journal of Accounting in Emerging Economies, 9, 148-180.
https://doi.org/10.1108/JAEE-04-2018-0035
|
[54]
|
O’Fallon, M. J., & Butterfield, K. D. (2013). A Review of the Empirical Ethical Decision-Making Literature: 2004-2011. Journal of Business Ethics, 117, 221-259. https://doi.org/10.1007/s10551-012-1518-9
|
[55]
|
Ogrean, C., Herciu, M., & Belaşcu, L. (2008). Searching for New Paradigms in a Globalized World: Business Ethics as a Management Strategy. Journal of Business Economics & Management, 9, 161-165.
https://doi.org/10.3846/1611-1699.2008.9.161-165
|
[56]
|
Orlitzky, M., & Swanson, D. L. (2010). Do Executives Who Prefer Exorbitant Salaries Downplay Ethics? Decision Line, 3, 11-14.
|
[57]
|
Ozdogan, F. B., & Zeliha, E. (2007). Ethical Sensitivity of College Students in a Developing Country. Journal of Teaching in International Business, 19, 83-99. https://doi.org/10.1300/J066v19n01_05
|
[58]
|
Patterson, D. M. (2001). Causal Effects of Regulatory, Organizational and Personal Factors on Ethical Sensitivity. Journal of Business Ethics, 30, 123-159. https://doi.org/10.1023/A:1006350614527
|
[59]
|
Pedersen, L. J. T. (2009). See No Evil: Moral Sensitivity in the Formulation of Business Problems. Business Ethics A European Review, 18, 335-348. https://doi.org/10.1111/j.1467-8608.2009.01567.x
|
[60]
|
Putri, M. (2018). Accounting Student’s Perception on Auditor’s Unethical Behavior: The Role of Ethical Sensitivity, Ethical Orientation and Moral Reasoning. Undergraduate Thesis, Diponegoro University.
|
[61]
|
Rachels, J. (1999). The Elements of Moral Philosophy. McGraw-Hill College.
|
[62]
|
Resick, C. J, Hargis, M. B., Shao, P., & Dust, S. B. (2013). Ethical Leadership, Moral Equity Judgments, and Discretionary Workplace Behavior. Human Relations, 66, 951-972. https://doi.org/10.1177/0018726713481633
|
[63]
|
Ross, W. T., & Robertson, D. C. (2003). A Typology of Situational Factors: Impact on Salesperson Decision-Making about Ethical Issues. Journal of Business Ethics, 46, 213-234. https://doi.org/10.1023/A:1025563624696
|
[64]
|
Rousseau, H. E. (2017). Corporate Sustainability: Toward a Theoretical Integration of Catholic Social Teaching and the Natural-Resource-Based View of the Firm. Journal of Business Ethics, 145, 725-737.
https://doi.org/10.1007/s10551-016-3119-5
|
[65]
|
Ruiz-Palomino, P., & Martínez-Cañas, R. (2014). Ethical Culture, Ethical Intent, and Organizational Citizenship Behavior: The Moderating and Mediating Role of Person-Organization Fit. Journal of Business Ethics, 120, 95-108.
https://doi.org/10.1007/s10551-013-1650-1
|
[66]
|
Saat, M. M., Porter, S., & Woodbine, G. (2010a). An Exploratory Study of the Impact of Malaysian Ethics Education on Ethical Sensitivity. Journal of Business Ethics Education, 7, 39-62.
|
[67]
|
Saat, M. M., Porter, S., & Woodbine, G. (2010b). A Longitudinal Study on the Impact of Ethics Course and Practical Training on the Development of Ethical Sensitivity. Accounting & Finance Association of Australia and New Zealand Conference 2010.
|
[68]
|
Salamon, T., & Mesko, M. (2016). Can an Ethical Work Climate Influence Payment Discipline? Journal of Industrial Engineering & Management, 9, 73-89. https://doi.org/10.3926/jiem.1537
|
[69]
|
Shawver, T. J, & Miller, W. F. (2017). Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions. Journal of Business Ethics, 141, 1-17. https://doi.org/10.1007/s10551-015-2711-4
|
[70]
|
Şımga-Mugan, C., & Önkal-Atay, D. (2003). Contextual Effects on Ethical Sensitivity and Penalty Judgments. Teaching Business Ethics, 7, 341-363. https://doi.org/10.1023/B:TEBE.0000005709.10098.65
|
[71]
|
Simga-Mugan, C., Daly, B. A., Onkal, D., & Kavut, L. (2005). The Influence of Nationality and Gender on Ethical Sensitivity: An Application of the Issue-Contingent Model. Journal of Business Ethics, 57, 139-159.
https://doi.org/10.1007/s10551-004-4601-z
|
[72]
|
Solomon, R. C. (1992). Ethics and Excellence: Cooperation and Integrity in Business. Oxford University Press.
|
[73]
|
Sundar, A., & Kellaris, J. J. (2017). How Logo Colors Influence Shoppers’ Judgments of Retailer Ethicality: The Mediating Role of Perceived Eco-Friendliness. Journal of Business Ethics, 146, 685-701. https://doi.org/10.1007/s10551-015-2918-4
|
[74]
|
Taplin, R., Singh, A., Kerr, R., & Lee, A. (2018). The Use of Short Role-Plays for an Ethics Intervention in University Auditing Courses. Accounting Education, 27, 383-402. https://doi.org/10.1080/09639284.2018.1475244
|
[75]
|
Taylor, A. (2013). Ethics Training for Accountants: Does It Add Up? Meditari Accountancy Research, 21, 161-177.
https://doi.org/10.1108/MEDAR-06-2012-0020
|
[76]
|
Thomas, N. I., Raymond, W. L., & Charles, H. S. J. (2007). Salesperson Ethical Decision Making: The Impact of Sales Leadership and Sales Management Control Strategy. Journal of Personal Selling & Sales Management, 27, 301-315.
https://doi.org/10.2753/PSS0885-3134270402
|
[77]
|
Triki, A. (2012). Accountants’ Ethical Sensitivity Brock University. https://doi.org/10.2139/ssrn.1740568
|
[78]
|
Tu, Y., Dong, Lu, X. X., & Yu, Y. (2017). Supervisors’ Ethical Leadership and Employee Job Satisfaction: A Social Cognitive Perspective. Journal of Happiness Studies, 18, 1-17. https://doi.org/10.1007/s10902-016-9725-1
|
[79]
|
Uyar, A., Kuzey, C., Güngörmüs, A. H., & Alas, R. (2015). Influence of Theory, Seniority, and Religiosity on the Ethical Awareness of Accountants. Social Responsibility Journal, 11, 590-604. https://doi.org/10.1108/SRJ-06-2014-0073
|
[80]
|
Valentine, S., & Godkin, L. (2019). Moral Intensity, Ethical Decision Making, and Whistle Blowing Intention. Journal of Business Research, 98, 277-288. https://doi.org/10.1016/j.jbusres.2019.01.009
|
[81]
|
Vansandt, C. V., Shepard, J. M., & Zappe, S. M. (2006). An Examination of the Relationship between Ethical Work Climate and Moral Awareness. Journal of Business Ethics, 68, 409-432. https://doi.org/10.1007/s10551-006-9030-8
|
[82]
|
Victor, B., & Cullen, J. B. (2008). The Organizational Bases of Ethical Work Climates. Administrative Science Quarterly, 33, 101-125. https://doi.org/10.2307/2392857
|
[83]
|
Walsh, L. D., Onorato, M., & Simms, S. V. K. (2016). Ethical Sensitivity and Its Relationship to Personality and Area of Study. S.A.M. Advanced Management, 81, 11-20.
|
[84]
|
Watts, L. L., Medeiros, K. E., Mulhearn, T. J., Steele, L. M., Connelly, S., & Mumford, M. D. (2017). Are Ethics Training Programs Improving? A Meta-Analytic Review of Past and Present Ethics Instruction in the Sciences. Ethics & Behavior, 27, 351-384. https://doi.org/10.1080/10508422.2016.1182025
|
[85]
|
Webb, J., & Chaffer, C. (2016). The Expectation Performance Gap in Accounting Education: A Review of Generic Skills Development in UK Accounting Degrees. Accounting Education, 25, 1-20.
https://doi.org/10.1080/09639284.2016.1191274
|
[86]
|
West, A., & Buckby, S. (2018). Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand. Journal of Business Ethics, 164, 61-80. https://doi.org/10.1007/s10551-018-4064-2
|
[87]
|
Williams, J., & Elson, R. J. (2010). Improving Ethical Education in the Accounting Program: A Conceptual Course. Academy of Educational Leadership Journal, 14, 107-116.
|
[88]
|
Williams, S. D., & Dewett, T. (2005). Yes, You Can Teach Business Ethics: A Review and Research Agenda. Journal of Leadership & Organizational Studies, 12, 109-120. https://doi.org/10.1177/107179190501200209
|
[89]
|
Yetmar, S. A., & Eastman, K. K. (2000). Tax Practitioners’ Ethical Sensitivity: A Model and Empirical Examination. Journal of Business Ethics, 26, 271-288. https://doi.org/10.1023/A:1006294517573
|
[90]
|
You, D., Maeda, Y., & Bebeau, M. J. (2011). Gender Differences in Moral Sensitivity: A Meta-Analysis. Ethics & Behavior, 21, 263-282. https://doi.org/10.1080/10508422.2011.585591
|
[91]
|
Zhang, N., & Zhang, J. (2016a). Business Ethical Sensitivity of Chinese Insurance Agents: Scale Development and Validation. International Journal of Information Systems and Change Management, 8, 3-22.
https://doi.org/10.1504/IJISCM.2016.077943
|
[92]
|
Zhang, N., & Zhang, J. (2016b). Chinese Insurance Agents in “Bad Barrels”: A Multilevel Analysis of the Relationship between Ethical Leadership, Ethical Climate and Business Ethical Sensitivity. Springerplus, 5, 2078-2090.
https://doi.org/10.1186/s40064-016-3764-2
|
[93]
|
Zhang, N., Zhang, J., & Wang, J. (2017). Empathy as Moderator of Gender Differences in Chinese Insurance Agents’ Business Ethical Sensitivity. Social Behavior & Personality: An International Journal, 45, 1029-1042.
https://doi.org/10.2224/sbp.6155
|
[94]
|
Zhang, N., Zhang, J., & Wang, J. (2019). The Relationship between Perceived Moral Intensity and Business Ethical Sensitivity of Chinese Insurance Agents: The Mediating Role of Empathy. International Journal of Services Technology and Management, 25, 160-178. https://doi.org/10.1504/IJSTM.2019.098208
|
[95]
|
Zhu, W. C., Trevino, L. K., & Zheng, X. M. (2016). Ethical Leaders and Their Followers: The Transmission of Moral Identity and Moral Attentiveness. Business Ethics Quarterly, 26, 95-115. https://doi.org/10.1017/beq.2016.11
|
[96]
|
Zhu, W., Riggio, R. E., Avolio, B. J., & Sosik, J. J. (2011). The Effect of Leadership on Follower Moral Identity: Does Transformational/Transactional Style Make a Difference? Journal of Leadership & Organizational Studies, 18, 150-163.
https://doi.org/10.1177/1548051810396714
|