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Contribution Details

Type Working Paper
Scope Discipline-based scholarship
Title The Corporate Ethical Culture Scale (CECS): A New Measure of Ethical Culture
Organization Unit
Authors
  • Carmen Tanner
  • Katharina Gangl
  • Nicole Witt
Language
  • English
Institution University of Zurich
Series Name SSRN
Number 3186096
ISSN 1556-5068
Number of Pages 17
Date 2018
Abstract Text How to define and measure ethical culture, how many and which dimensions constitute ethical culture are still unresolved questions in research. The goal of this present paper is to present first steps of the development of a new measurement of ethical culture – the Corporate Ethical Culture Scale (CECS). To address this, we build upon previous instruments, but do also integrate the widely accepted, but so far empirically neglected, distinction of organizational culture; the distinction between compliance-oriented components (emphasizing a culture of control) vs. integrity-oriented components (emphasizing a culture of self-governance and responsibility). Three studies with heterogeneous samples of Swiss and German employees and managers were conducted to create and validate the multidimensional scale. Results of the studies do also suggest that the CECS is capable of predicting unethical working behavior beyond other factors (such as variants of formal ethical regulation). Furthermore, comparisons with other scales do suggest that both compliance- and integrity-based factors are related to duty orientation, but the latter components are more than the former positively associated with perceived autonomous work motivation (in contrast to controlled work motivation).
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Digital Object Identifier 10.2139/ssrn.3186096
Other Identification Number merlin-id:16968
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