RT Article
T1 The Ethics “Fix”: When Formal Systems Make a Difference
JF Journal of business ethics
VO 131
IS 4
SP 791
OP 801
A1 Smith-Crowe, Kristin
A1 Tenbrunsel, Ann E.
A1 Chan-Serafin, Suzanne
A1 Brief, Arthur P. 1946-
A1 Umphress, Elizabeth E.
A1 Joseph, Joshua
A2 Tenbrunsel, Ann E.
A2 Chan-Serafin, Suzanne
A2 Brief, Arthur P. 1946-
A2 Umphress, Elizabeth E.
A2 Joseph, Joshua
LA English
YR 2015
UL https://ixtheo.de/Record/1785655876
AB This paper investigates the effect of the countervailing forces within organizations of formal systems that direct employees toward ethical acts and informal systems that direct employees toward fraudulent behavior. We study the effect of these forces on deception, a key component of fraud. The results provide support for an interactive effect of these formal and informal systems. The effectiveness of formal systems is greater when there is a strong informal “push” to do wrong; conversely, in the absence of a strong push to do wrong, the strength of formal systems has little impact on fraudulent behavior. These results help to explain why the implementation of formal systems within organizations has been met with mixed results and identifies when formal systems designed to promote ethical behavior will be most efficacious.
K1 Unethical Behavior
K1 Informal systems
K1 Fraud
K1 Formal systems
K1 Ethics
DO 10.1007/s10551-013-2022-6