Abstract
This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255).
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Dr. George Lan, (Ph.D. Management, Queen’s University, Canada) is an Associate Professor of Accounting and a member of the Certified General Accountants of Ontario. His research interest and publications are in the area of business ethics and governance, accounting education and earnings management.
Dr. Maureen P. Gowing (Ph.D. Management, Queen’s University, Canada) is an Assistant Professor of Accounting. She is a co-author of both a financial and managerial accounting text and has published articles on ethics and cost control, efficacy of health systems management, and gender differences in oral communication.
Dr. Sharon McMahon (Ed.D. Wayne State University, Detroit, Michigan in Curriculum Development and Counseling is an Associate Professor, Faculty of Nursing. Research interests include health and wellness of children and families, health behavior outcomes, and learner’s satisfaction. Author and co-author of publications related to nonprofit governance she integrates her lived experience as a board member on several nonprofit boards and professional organizations.
Dr. Fritz Rieger (Ph.D. in Management, McGill University, Canada) is an Associate Professor of Business Policy and Strategy. His research interests and publications are in the areas of ethics, organizational behavior, systems theory, modeling, culture, and immigrant entrepreneurship.
Dr. Norman King (Ph.D. in Religious Studies, University of St. Michael’s College, Canada) is a Full Professor (retired) in the department of Languages, Literatures and Cultures. He has authored and co-authored many publications in contemporary spirituality and Western religious thought and remains an active board member of the Children’s Aid Society.
Appendices
Appendix 1
Schwartz Values Questionnaire
Instructions
In this questionnaire, you are to ask yourself: “What values are important to ME as guiding principles in MY life, and what values are less important to me?” There are 56 values listed on the following pages. These values come from different cultures. In the parentheses, following each value there is an explanation that may help you understand its meaning.
Your task is to rate how important each value is for you as a guiding principle in your life. Use the rating scale below:
-
0 – means the value is not at all important; it is not relevant as a guiding principle for you; •3 – means the value is important; •6 – means the value is very important.
The higher the number (0, 1, 2, 3, 4, 5, 6, and 7), the more important the value is as a guiding principle in YOUR life.
−1 is for rating any values opposed to the principles that guide you. 7 is for rating a value of supreme importance as a guiding principle in your life; ordinarily there are no more than two such values.
In the space before each value, write the number (−1, 0, 2, 3, 4, 5, 6, 7) that indicates the importance of that value for YOU, personally. Try to distinguish as much as possible between the values by using all the numbers. You will, of course, need to use numbers more than once.
AS A GUIDING PRINCIPLE IN MY LIFE, this value is:
Before you begin, read the values, choose the one that is most important to you and rate its importance. Next, choose the value that is most opposed to your values and rate it −1. If there is no such value, choose the value least important to you and rate it 0 or 1, according to its importance. Then rate the rest of the values in the list.
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1_______EQUALITY (equal opportunity for all)
2_______ INNER HARMONY (at peace with myself)
3_______SOCIAL POWER (control over others, dominance)
4_______PLEASURE (gratification of desires)
5_______FREEDOM (freedom of action and thought)
6_______A SPIRITUAL LIFE (emphasis on spiritual, not material matters)
7_______SENSE OF BELONGING (feeling that others care about me)
8_______SOCIAL ORDER (stability of society)
9_______AN EXCITING LIFE (stimulating experiences)
10______MEANING IN LIFE (a purpose in life)
11______POLITENESS (courtesy, good manners)
12______WEALTH (material possessions, money)
13______NATIONAL SECURITY (protection of my nation from enemies)
14______SELF RESPECT (belief in one’s own worth)
15______RECIPROCATION OF FAVORS (avoidance of indebtedness)
16______CREATIVITY (uniqueness, imagination)
17______A WORLD AT PEACE (free of war and conflict)
18______RESPECT FOR TRADITION (preservation of time-honored customs)
19______MATURE LOVE (deep emotional and spiritual intimacy)
20______SELF-DISCIPLINE (self-restraint, resistance to temptation)
21______DETACHMENT (from worldly concerns)
22______FAMILY SECURITY (safety for loved ones)
23______SOCIAL RECOGNITION (respect, approval by others)
24______UNITY WITH NATURE (fitting into nature)
25______A VARIED LIFE (filled with challenge, novelty and change)
26______WISDOM (a mature understanding of life)
27______AUTHORITY (the right to lead or command)
28______TRUE FRIENDSHIP (close, supportive friends)
29______A WORLD OF BEAUTY (beauty of nature and the arts)
30______SOCIAL JUSTICE (correcting injustice, care for the weak)
31______INDEPENDENT (self-reliance, self-sufficient)
32______MODERATE (avoiding extremes of feeling and action)
33______LOYAL (faithful to my friends, group)
34______AMBITIOUS (hard-working, aspiring)
35______BROAD-MINDED (tolerant of different ideas and beliefs)
36______HUMBLE (modest, self-effacing)
37______DARING (seeking adventure, risk)
38______PROTECTING THE ENVIRONMENT (preserving nature)
39______INFLUENTIAL (having an impact on people and events)
40______HONORING OF PARENTS AND ELDERS (showing respect)
41______CHOOSING OWN GOALS (selecting own purposes)
42______HEALTHY (not being sick physically or mentally)
43______CAPABLE (competent, effective, efficient)
44______ACCEPTING MY PORTION IN LIFE (submitting to life’s circumstances)
45______HONEST (genuine, sincere)
46______PRESERVING MY PUBLIC IMAGE (protecting my “face”)
47______OBEDIENT (dutiful, meeting obligations)
48______INTELLIGENT (logical, thinking)
49______HELPFUL (working for the welfare of others)
50______ENJOYING LIFE (enjoying food, sex, leisure, etc)
51______DEVOUT (holding to religious faith and belief)
52______RESPONSIBLE (dependable, reliable)
53______CURIOUS (interested in everything, exploring)
54______FORGIVING (willing to pardon others)
55______SUCCESSFUL (achieving goals)
56______CLEAN (neat, tidy)
Year of Birth:______________________ Undergraduate Major________________ Sex: _______Male _______Female Full-time Work Experience: _____year(s) Prior Ethics Course: ____Yes ____No
Opposed to my values | Not important | Important | Very important | Of supreme importance | ||||
|---|---|---|---|---|---|---|---|---|
−1 | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
Appendix 2
Value Types
(Schwartz & Sagiv Study)
Values for Each Type Shown in Parentheses
ACHIEVEMENT
Personal success through demonstrating competence according to social standards. (Successful, Capable, Ambitious, Influential)
BENEVOLENCE
Preservation and enhancement of the welfare of people with whom one is in frequent personal contact. (Helpful, Honest, Forgiving, Loyal, Responsible)
CONFORMITY
Restraint of actions, inclinations, and impulses likely to upset or harm others and violate social expectations or norms. (Politeness, Obedient, Self-Discipline, Honoring Parents and Elders)
HEDONISM
Pleasure and sensuous gratification for oneself. (Pleasure, Enjoying Life)
POWER; Social status and prestige, control or dominance over people and resources. (Social Power, Authority, Wealth)
SECURITY
Safety, harmony and stability of society, of relationships, and of self. (Family Security, National Security, Social Order, Clean, Reciprocation of Favors)
SELF-DIRECTION
Independent thought and action-choosing, creating, exploring. (Creativity, Freedom, Independent, Curious, Choosing Own Goals)
STIMULATION
Excitement, novelty, and challenge of life. (Daring, A Varied Life, and Exciting Life)
TRADITION
Respect, commitment, and acceptance of the customs and ideas that traditional culture or religion impose of the self. (Humble, Accepting My Part in Life, Devout, Respect for Tradition, Moderate)
UNIVERSAL
Understanding, appreciation, tolerance and protection for the welfare of all people and for nature. (Broadminded, Wisdom, Social Justice, Equality, A World at Peace, A World of Beauty, Unity with Nature, Protecting the Environment)
Source: Giacomino, D. and Akers, M. 1998. Exhibit 1, p 571.
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Lan, G., Gowing, M., McMahon, S. et al. A Study of the Relationship Between Personal Values and Moral Reasoning of Undergraduate Business Students. J Bus Ethics 78, 121–139 (2008). https://doi.org/10.1007/s10551-006-9322-z
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DOI: https://doi.org/10.1007/s10551-006-9322-z