The role of affect and tolerance of ambiguity in ethical decision making

✍ Scribed by Eric Weisbrod

• Publisher: Elsevier Science
• Year: 2009
• Tongue: English
• Weight: 263 KB
• Volume: 25
• Category: Article
• ISSN: 0882-6110
• DOI: 10.1016/j.adiac.2009.02.011

✦ Synopsis

This research note extends the research on ethical decision making in accounting by examining the effect of two variables, affect and tolerance of ambiguity, on ethics-related decisions made in two contexts: both personal and organizational settings. I conduct an experimental study among undergraduate accounting students and find that tolerance of ambiguity significantly influences ethical decisions in both personal and organizational settings. The results also reveal a significant interactive effect between negative affect and tolerance of ambiguity.