Moral intensity and ethical decision-making: An empirical examination of undergraduate accounting and business students

Ethical decision-making is theorised to consist of four stages: identification of an ethical dilemma, ethical judgement, ethical intentions and ethical actions. The moral intensity of the situation has been found to influence the ethical decision-making process. Using a survey consisting of four scenarios, this study examined the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for undergraduate accounting and other business students. Findings showed that the nature of the ethical dilemma in the scenarios impacted on perceived moral intensity and the ethical decision-making process. Moral intensity was found to be multi-dimensional in the study and the social consensus component of moral intensity demonstrated the strongest relationship with the ethical decision-making process. Differences were found between accounting and non-accounting students, though gender was not found to be significant. Implications of the findings and areas for future research are discussed in the paper.