Skip to main content
Log in

Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application

  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

A review of extent business ethics research uncovered well over 200 published articles that investigated the role of job functions within a business organization as an explanatory factor of ethical or unethical behavior. While an important body of work, ethical breaches are often found to cut across job functions and involve multiple disciplines embedded in a business organization. This research seeks to explore a cross-functional explanation for ethical reasoning by using an instrument new to business ethics research, the Wason selection task, but well-grounded and validated in cognitive research and evolutionary psychology, to assess an individual’s ability to detect rule-based social contract violations. A sample of 276 full-time business practitioners, enrolled in part-time M.B.A. programs, from the accounting, finance, information technology, marketing, supply chain, and human resource management job functions were compared on their ability to detect rule violators across a series of production scenarios in the Wason selection task. Rates of cheater detection were calculated to determine if substantive differences existed across job functions. This was followed by a series of pair-wise comparisons of percentages of cheater detection across the job functions using z-tests for assessing statistical significance. The data analysis showed differences in cheater detection, with most of the variance due to the marketing job function group. Insights from this study for scholars, educators, and practitioners in the business ethics field are discussed.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

Similar content being viewed by others

References

  • Abdolmohammadi, M.J., W.J. Read and D.P. Scarbrough: 2003. ‹Does Selection-socialization Help to Explain Accountants’ Weak Ethical Reasoning?’, Journal of Business Ethics, 42: 71–81.

    Article  Google Scholar 

  • Adams, J.S., A. Tashchian and T.H. Shore. 2001. ‹Codes of Ethics as Signals for Ethical Behavior’, Journal of Business Ethics, 29: 199–211

    Article  Google Scholar 

  • Akaah, I.P. 1996. ‹The Influence of Organizational Rank and Role on Marketing Professionals’ Ethical Judgments’, Journal of Business Ethics, 15: 605–613

    Article  Google Scholar 

  • Allen, P.W. and C.K. Ng. 2001. ‹Self Interest Among CPAs May Influence Their Moral Reasoning’, Journal of Business Ethics, 33: 29–35

    Article  Google Scholar 

  • Andrews, F.M., L.N. Klem, T.N. Davidson, P.M. O’Malley and W.L. Rodgers: 1981, A Guide for Selecting Statistical Techniques for Analyzing Social Science Data. Ann Arbor, MI: Institute for Social Research

    Google Scholar 

  • Armstrong, R.W. and J. Sweeney: 1994, ‹Industry Type, Culture, Mode of Entry and Perceptions of International Marketing Ethics Problems: A Cross-Cultural Comparison’, Journal of Business Ethics, 13: 775–785

    Article  Google Scholar 

  • Arnold, Sr., D.F., R.A. Bernards, P.E. Neidermeyer and J. Schmee: 2005, ‹Personal versus Professional Ethics in Confidentiality Decisions: An Exploratory Study in Western Europe’, Business Ethics: A European Review, 14: 277–289

    Article  Google Scholar 

  • Barnett, T., K. Bass, G. Brown and F.J. Hebert: 1998, ‹Ethical Ideology and the Ethical Judgments of Marketing Professionals’, Journal of Business Ethics, 17: 715–723

    Article  Google Scholar 

  • Biddle, B.J.: 1986, ‹Recent Developments in Role Theory’, Annual Review of Sociology, 12: 67–92

    Article  Google Scholar 

  • Bone, P.F. and R.J. Corey: 2000, ‹Packaging Ethics: Perceptual Differences among Packaging Professionals, Brand Managers and Ethically-interested Consumers, Journal of Business Ethics, 24: 199–213

    Article  Google Scholar 

  • Brown, P.A., M.H. Stocks and W.M.Wilder: 2007, ‹Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions’, Journal of Business Ethics, 71: 39–71

    Article  Google Scholar 

  • Buchan, H.F.: 2005, ‹Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior’, Journal of Business Ethics, 61: 165–181

    Article  Google Scholar 

  • Cheng, P.W. and K.J. Holyoak: 1985, ‹On the natural selection of reasoning theories’, Cognition, 33: 285–313

    Article  Google Scholar 

  • Cohen, J.R., L.W. Pant and D.J. Sharp: 2001, ‹An Examination of Differences in Ethical Decision-making Between Canadian Business Students and Accounting Professionals’, Journal of Business Ethics, 30: 319–336

    Article  Google Scholar 

  • Cooper, R.W., G.L. Frank and R.A. Kemp: 2000, ‹A Multinational Comparison of Key Ethical Issues, Helps and Challenges in the Purchasing and Supply Management Professions: The Key Implications for Business and the Professions’, Journal of Business Ethics, 23: 83–100

    Article  Google Scholar 

  • Cosmides, L.: 1985, Deduction or Darwinian Algorithms? An Explanation of the Elusive Content Effect on the Wason Selection Task. Doctoral Dissertation, Department of Psychology, Harvard University, University Microfilms, #86-02206

  • Cosmides, L.: 1989, ‹The Logic of Social Exchange: Has Natural Selection Shaped How Humans Reason? Studies with the Wason Selection Task’, Cognition, 31: 187–276

    Article  Google Scholar 

  • Cosmides, L.: 2004, ‹Knowing Thyself: The Evolutionary Psychology of Moral Reasoning and Moral Sentiments’, in R. Edward Freeman and P. Werhane (eds.), Business, Science, and Ethics, (The Ruffin Series No.4, Charlottesville, VA)

  • Cosmides, L, and J. Tooby: 1989. ‹Evolutionary Psychology and the Generation of Culture, Part II’, Ethology and Sociobiology, 10: 51–97

    Article  Google Scholar 

  • Cosmides, L. and J. Tooby: 2004, ‹Knowing Thyself: The Evolutionary Psychology of Moral Reasoning and Moral Sentiments’, in R. Edward Freeman and P. H. Werhane (eds.), Business, Science, and Ethics, The Ruffin Lecture Series 4 (Society for Business Ethics, Charlottesville, VA), pp. 93–128

  • Cupach, W.R. and J.M. Carson: 2002, ‹The Influence of Compensation on Product Recommendations Made by Insurance Agents’, Journal of Business Ethics, 40: 167–176

    Article  Google Scholar 

  • Decker Pierce, B. and R.E. White: 2006, ‹Resource Context Contestability and Emergent Social Structure: An Empirical Investigation of an Evolutionary Theory’, Journal of Organizational Behavior, 27: 221–239

    Article  Google Scholar 

  • Dierdorff, E.C. and F.P. Morgeson: 2007, ‹Consensus in Work Role Requirements: The Influence of Discrete Occupational Context on Role Expectations’, Journal of Applied Psychology, 5: 1228–1241

    Article  Google Scholar 

  • Douglas, P.C., R.A. Davidson, and B.N. Schwartz: 2001, ‹The Effect of Organizational Culture and Ethical Orientation on Accountants’ Ethical Judgments’, Journal of Business Ethics, 34: 101–121

    Article  Google Scholar 

  • Dunfee, T.W., N. Craig Smith and W.T. Ross Jr.: 1999, ‹Social Contracts and Marketing Ethics’, Journal of Marketing, 63: 14–32

    Article  Google Scholar 

  • Fehr, E., G. Kirchsteiger and A. Riedl: 1993, ‹Does Fairness Prevent Market Clearing: An Experimental Investigation’, Quarterly Journal of Economics, May, 437–459

  • Fimbel, N. and J.S. Burstein: 1990, ‹Defining the Ethical Standards of the High-Technology Industry’, Journal of Business Ethics, 9: 929–948

    Article  Google Scholar 

  • Fisher, C.: 1999, ‹Ethical stances: The Perceptions of Accountancy and HR Specialists of Ethical Conundrums at Work’, Business Ethics: A European Review, 8(4): 236–248

    Article  Google Scholar 

  • Foote, D. and I. Robinson: 1999, ‹The Role of Human Resource Manager: Strategist or Conscience of the Organisation?’, Business Ethics: A European Review, 8(2): 88–98

    Article  Google Scholar 

  • Frankel, M.S.: 1989, ‹Professional codes: Why, How, and With What Impact?’, Journal of Business Ethics, 2: 109–115

    Article  Google Scholar 

  • George, C.: 1991, ‹Facilitation in the Wason Selection Task with a Consequent Referring to an Unsatisfactory Outcome’, British Journal of Psychology, 82(4): 463–473

    Google Scholar 

  • Gigerenzer, G. and K. Hug: 1992, ‹Domain-specific Reasoning: Social Contracts, Cheating, and Perspective Change’, Cognition, 43(1992): 127–171

    Article  Google Scholar 

  • Girotto, V., A. Mazzacco and P. Cherubini: 1992, ‹Judgments of deontic relevance in reasoning: A reply to Jackson and Griggs’, The Quarterly Journal of Experimental Psychology, 45A: 547–574

    Google Scholar 

  • Glass, G.V. and K.D. Hopkins: 1996, Statistical Methods in Education and Psychology. 3rd Ed. (Allyn and Bacon, Boston, MA)

    Google Scholar 

  • Gowthorpe, C., J. Blake and J. Dowds: 2002, ‹Testing the Bases of Ethical Decision-making: A Study of the New Zealand Auditing Profession’, Business Ethics: A European Review, 11(2): 143–156

    Article  Google Scholar 

  • Griggs, R.A. and J.R. Cox: 1982, ‹The Elusive Thematic-Materials Effect in Wason’s Selection Task’, British Journal of Psychology, 73: 407–420

    Google Scholar 

  • Hoffman, E., K. A. McCabe and V. L. Smith: 1998, ‹Behavioral Foundations of Reciprocity: Experimental Economics and Evolutionary Psychology’, Economic Inquiry 36(3), 335–352

    Article  Google Scholar 

  • Hunt, S.D. and S. Vitell: 1986. ‹A General Theory of Marketing Ethics’, Journal of Macromarketing 6, 5–16

    Article  Google Scholar 

  • Jackson, S.L. and R.A. Griggs: 1990 ’Education and the selection task’, Bulletin of the Psychonomic Society, 26: 327–330

    Google Scholar 

  • Johnson-Laird, P.N.: 1995,’ Inference and mental models’. In S.E. Newstead & J. St. B.T. Evans (Eds.) Perspectives on Thinking and Reasoning. Essays in Honour of Peter Wason. Hove, U.K.: Lawrence Erlbaum Associates Ltd

    Google Scholar 

  • Jones, T.M.: 1991. ‹Ethical Decision Making by Individuals in Organizations: An Issue-contingent View’, Academy of Management Review, 16(2): 366–395

    Article  Google Scholar 

  • Jones, S.K., and K.M. Hiltebeitel: 1995, ‹Organizational Influence in a Model of the Moral Decision Process of Accountants’, Journal of Business Ethics, 14: 417–431

    Article  Google Scholar 

  • Katz, D. and R.L. Kahn: 1966, The Social Psychology of Organizations. (John Wiley and Sons, New York)

    Google Scholar 

  • Kohlberg, L.: 1981, The Philosophy of Moral Development, Essays in Moral Development. (Harper and Row, New York)

    Google Scholar 

  • Landeros, R. and R. E. Plank: 1996, ‹How Ethical Are Purchasing Management Professionals?’, Journal of Business Ethics, 15: 789–803

    Article  Google Scholar 

  • Manktelow, K.: 1999, Reasoning and Thinking. (Psychology Press, East Sussex, UK)

    Google Scholar 

  • Merritt, S.: 1991, ‹Marketing Ethics and Education: Some Empirical Findings’, Journal of Business Ethics, 10: 625–632

    Article  Google Scholar 

  • Morgeson, F.P. and M.A. Campion: 1997, ‹Social and Cognitive Sources of Potential Inaccuracy in Job Analysis’, Journal of Applied Psychology, 82: 627–655

    Article  Google Scholar 

  • Murphy, P.E. and G.R. Laczniak: 1981, ‹Marketing Ethics: A Review with Implications for Managers, Educators, and Researchers’, In Ben M. Enis and Kennethy J. Roering (Eds.) Review of Marketing 1981, (American Marketing Association, Chicago)

    Google Scholar 

  • Nicholson, N.: 1997, ‹Evolutionary Psychology: Toward a New View of Human Nature and Organizational Society’, Human Relations, 50(9): 1053–1078

    Google Scholar 

  • 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: 375–413

    Article  Google Scholar 

  • O’Higgins, E. and B. Kelleher: 2005, ‹Ethical Orientations of Human Resources, Marketing, and Finance Functional Managers’, Journal of Business Ethics, 56: 275–288

    Article  Google Scholar 

  • Oz, E.: 2001, ‹Organizational Commitment and Ethical Behavior: An Empirical Study of Information System Professionals’, Journal of Business Ethics, 34: 137–142

    Article  Google Scholar 

  • Pinker, S.: 2002, The Blank Slate: The Modern Denial of Human Nature. (Viking, New York)

    Google Scholar 

  • Price, M., J. Tooby and L. Cosmides: 2002, ‹Punitive Sentiment as an Anti-Free rider Psychological Device’, Evolution and Human Behavior, 23: 203–231

    Article  Google Scholar 

  • Ross, W.T. and D.C. Robertson: 2003, ‹A Typology of Situational Factors: Impact on Salesperson Decision-making About Ethical Issues’, Journal of Business Ethics, 46: 213–234

    Article  Google Scholar 

  • Ryan, J.J.: 2001,’ Moral Reasoning as a Determinant of Organizational Citizenship Behaviors: A Study in the Public Accounting Profession’, Journal of Business Ethics, 33: 233–244

    Article  Google Scholar 

  • Sackett, P.R. and R.M. Laczo: 2003, ‹Job and Work Analysis’, In W.C. Borman, D.R. Ilgen and R.J. Klimoski (Eds.), Comprehensive Handbook of Psychology, Vol. 12, (Wiley, New York)

    Google Scholar 

  • Schein, E.H.: 1985, Organizational Culture and Leadership. San Francisco: Jossey-Bass

    Google Scholar 

  • Sheppard, J.P. and M. Young: 2007, ‹The Routes of Moral Development and the Impact of Exposure to the Milgram Obedience Study’, Journal of Business Ethics, 75: 315–333

    Article  Google Scholar 

  • Singhapakdi, A. and S.J. Vitell: 1992, ‹Marketing Ethics: Sales Professionals Versus Other Marketing Professionals’, Journal of Personal Selling and Sales Management, 12(2): 27–38

    Google Scholar 

  • Sonnenfeld, J.A. and B.R. Agle: 1998,’ A Study of the Cultural Effects of Industry and Career Systems on Top Executive Perceptions of Ethical Problems’, International Journal of Value-Based Management, 11: 73–91

    Article  Google Scholar 

  • Tooby, J. and L. Cosmides: 1992, ‹The Psychological Foundations of Culture’. In Barkow, Jerome H., Cosmides, Leda, and Tooby, John (Eds.). The Adapted Mind: Evolutionary Psychology and the Generation of Culture. (Oxford, New York, 19–136)

    Google Scholar 

  • Trevino, L.K.: 1986, ‹Ethical Decision Making in Organizations: A Person Situation-Interactionist Model’, Academy of Management Review, 11(3): 601–617

    Article  Google Scholar 

  • Turner, G.B., G.S. Taylor and M.F. Hartley: 1995,’ Ethics, Gratuities, and Professionalization of the Purchasing Function’, Journal of Business Ethics, 14: 751–760

    Article  Google Scholar 

  • Vitell, S.J. and S.J. Grove: 1987, ‹Marketing Ethics and the Techniques of Neutralization’, Journal of Business Ethics, 6: 433–438

    Article  Google Scholar 

  • Wasieleski, D. M. and S. Hayibor: 2008, ‹Breaking the Rules: Examining the Facilitation Effects of Moral Intensity Characteristics on Perceptions of Rule Violations’, Journal of Business Ethics 78, 275–290

    Google Scholar 

  • Wason, P.C.: 1966, ‹Reasoning’, In B.M. Foss (Ed.) New Horizons in Psychology, (Penguin, Harmondsworth)

    Google Scholar 

  • Wason, P.S.: 1968, ‹Reasoning about a Rule’, Quarterly Journal of Experimental Psychology, 20: 273–281

    Article  Google Scholar 

  • Wason, P.C. and P.M. Johnson-Laird: 1972, The Psychology of Reasoning: Structure and Content. (Harvard University Press, Cambridge, MA)

    Google Scholar 

  • Weber, J.: 1990, ‹Managers’ Moral Reasoning: Assessing Their Responses to Three Moral Dilemmas’, Human Relations, 43(7): 687–702

    Article  Google Scholar 

  • Weber, J. and D. Wasieleski: 2001, ‹Investigating Influences on Managers’ Moral Reasoning’, Business and Society, 40(1): 79–111

    Article  Google Scholar 

  • Weiss J.W.: 2003, Business Ethics: A Stakeholder and Issues Management Approach, 3rd edition (Thompson, New York)

    Google Scholar 

  • Wotruba, T.R., L.B. Chonko, L.B. and T.W. Loe: 2001, ‹The Impact of Ethics Code Familiarity on Manager Behavior’. Journal of Business Ethics, 33: 59–69

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to David M. Wasieleski.

Rights and permissions

Reprints and permissions

About this article

Cite this article

Wasieleski, D.M., Weber, J. Does Job Function Influence Ethical Reasoning? An Adapted Wason Task Application. J Bus Ethics 85 (Suppl 1), 187–199 (2009). https://doi.org/10.1007/s10551-008-9938-2

Download citation

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-008-9938-2

Keywords

Navigation