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Spirituality in Ethical Decision-making with Moral Intensity Considerations: A

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Running head: SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY
Spirituality in Ethical Decision-making with Moral Intensity Considerations:
A Quantitative Study
Submitted by
Stephen Edward Anderson
A Dissertation Presented in Partial Fulfillment
of the Requirements for the Degree
Doctorate of Business Administration
Columbia Southern University
Orange Beach, Alabama
December 7, 2018
SPIRITUALITY, ETHICAL DEICSION-MAKING & MORAL INTENSITY ii
© by Stephen Edward Anderson, 2018
All rights reserved.

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY iii
COLUMBIA SOUTHERN UNIVERSITY
Spirituality in Ethical Decision-making with Moral Intensity Considerations –
A Correlation Study
by
Stephen Edward Anderson
has been approved
December 7, 2018
APPROVED:
Jodine Burchell, Ph.D., Dissertation Chair
Patricia Wolf, Ph.D., Committee Member
John Radez, Ph.D., Committee Member
ACCEPTED AND SIGNED:
James Ready, DBA

Academic Program Director, Doctor of Business Administration Program
SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY iv
Abstract
Research indicates that ethical business decisions are the result of both individual and situational
factors. The study of spirituality in business ethics is a more recent extension of research into
individual factors that affect ethical decision making. As identified by McGhee (2015) there
persists a gap whereby the situational influence of moral intensity is presented in a study together
with the individual construct of personal spirituality in cases of ethical judgment. The goal of this
study was to examine the convergence of these distinct aspects of business ethics to quantitatively
examine both the individual variable of spirituality and situational variable of moral intensity as
combined elements in ethical business decision-making. As such, this quantitative research
examined the extent of correlation between individual spirituality and ethical decision-making in
business and evaluated the situational variable of moral intensity as a moderator in this
relationship. Participants included 117 working adults between the ages 30 and 64 with at least a
two-year college degree in the State of North Carolina. Findings from this study included a
statistically significant but weak correlation between spirituality and ethical decision-making for
these participants. Further, moral intensity was found to be a statistically significant moderator of
the relationship between spirituality and ethical decision-making, but the direction and magnitude
of this effect is still undetermined. The implications from this study for business practitioners
include understanding the possible effect of spiritually accommodating work cultures and
embracing spiritual diversity on ethical decision-making.
Keyword: ethics, spirituality, moral intensity, ethical decision-making, diversity,
Multidimensional Ethics Scale, Spirituality Assessment Scale, Perceived Moral Intensity Scale and
corporate social responsibility.

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY v
Dedication
This dissertation is dedicated to my family for their unfailing love and encouragement
during this journey. For Shannon, Megan and Isabelle, my prayer for each of you is to pursue a
life filled with learning and compassion in the service of other people. Learning is life long
journey and only requires that you embrace each situation to discern how you can make a
positive difference in the lives of other people. I would like to express heartfelt appreciation to
Mom for her constant love and encouragement during this effort. Also, thank you to Cheryl and
Bob for your loving support and thoughtful space provided during some of the most difficult
parts of this writing. For my wonderful wife Lauren, a prayer of thanksgiving for your
immeasurable support to achieve this dream and become a better man than I knew possible. My
prayer is that our love for each other is reflected in the words and purpose of this endeavor.
Soli Deo Gloria

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY vi
Acknowledgements
I am deeply grateful for the support of my dissertation committee for their thoughtful
comments and direction in this research. Dr. Jodine Burchell has been an amazing chairperson
who guided me every step through this journey. Dr. Patricia Wolf provided consistent and
thoughtful feedback and helped direct key parts of my research. Also, Dr. John Radez gave
valuable insights on spirituality and ethics in the context of this study. Finally, many thanks to
Dr. James Ready for being a kindred spirit, a source of inspiration, and for many technical
discussions over the course of this work.

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY vii
Table of Contents
List of Tables ..................................................................................................................... xi
List of Figures ................................................................................................................... xii
Chapter 1: Introduction to the Study....................................................................................1
Background of the Study ...............................................................................................2
Problem Statement .........................................................................................................4
Purpose Statement ..........................................................................................................6
Research Questions and Hypotheses .............................................................................7
Advancing Theoretical Knowledge ...............................................................................8
Application to Business Administration ........................................................................9
Significance of the Study ...............................................................................................9
Methodology ................................................................................................................11
Research Design...........................................................................................................12
Definition of Terms......................................................................................................13
Assumptions, Limitations, and Delimitations ..............................................................14
Assumptions........................................................................................................14
Limitations ..........................................................................................................14
Delimitations .......................................................................................................15
Summary and Organization of the Remainder of the Study ........................................15
Chapter 2: Literature Review .............................................................................................17
Theoretical Foundations...............................................................................................17
Theoretical Basis of Business Ethics ..................................................................18
Kohlberg’s Theory of Moral Development ........................................................19

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY viii
Rest’s Four Component Model of Ethical Decision-making ..............................23
Treviño’s Interactionist Theory of Ethical Decision-making .............................28
Jones’ Theory of Moral Intensity........................................................................33
Mitroff & Denton’s Theses of Workplace Spirituality .......................................37
Review of the Literature ..............................................................................................43
Individual Variables in Ethics .............................................................................44
Situational Variables in Ethics ............................................................................49
Instrumentation ...................................................................................................51
Methodology .......................................................................................................55
Summary ......................................................................................................................56
Chapter 3: Methodology ....................................................................................................59
Statement of the Problem .............................................................................................60
Research Questions and Hypotheses ...........................................................................61
Research Methodology ................................................................................................63
Research Design...........................................................................................................64
Population and Sample Selection.................................................................................65
Instrumentation ............................................................................................................68
Validity ........................................................................................................................70
Reliability.....................................................................................................................71
Data Collection Procedures..........................................................................................72
Data Analysis Procedures ............................................................................................74
Reliability Analysis .............................................................................................74

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY ix
Exploratory Data Analysis ..................................................................................74
Ethical Considerations .................................................................................................76
Limitations ...................................................................................................................78
Summary ......................................................................................................................79
Chapter 4: Data Analysis and Results ................................................................................81
Data Analysis Procedures ............................................................................................81
Exploratory Data Analysis ...........................................................................................82
Descriptive Statistics ...........................................................................................82
Reliability Analysis .............................................................................................83
Exploratory Data Analysis ..................................................................................85
Results ..........................................................................................................................89
Spirituality and Ethical Decision-making ...........................................................89
Moral Intensity as a Moderator between Spirituality and Ethical Decision-making
....................................................................................................................................90
Summary ......................................................................................................................91
Chapter 5: Summary, Conclusions, and Recommendations ..............................................93
Summary of the Study .................................................................................................93
Summary of Findings and Conclusion .........................................................................94
Implications..................................................................................................................96
Theoretical Implications .....................................................................................96
Implications for Professional Practice ................................................................99
Recommendations ......................................................................................................102
SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY x
Recommendations for Future Research ............................................................102
Recommendations for Practice .........................................................................105
Concluding Remarks ..................................................................................................108
References ........................................................................................................................109
Appendix A ......................................................................................................................136
Appendix B ......................................................................................................................138
Appendix C ......................................................................................................................141
Appendix D ......................................................................................................................143
Appendix E ......................................................................................................................145
Appendix F.......................................................................................................................146
Appendix G ......................................................................................................................147
Appendix H ......................................................................................................................148
Appendix I .......................................................................................................................150
Appendix J .......................................................................................................................151
SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY xi
List of Tables
Table 1. Kohlberg's Theory of Moral Development .................................................................... 21
Table 2: Traditional and Modern Approaches to Religion & Spirituality................................... 39
Table 3. Instrument Validity Criteria........................................................................................... 71
Table 4. Instrument Reliability Results ........................................................................................ 72
Table 5. Descriptive Statistics of Completed Surveys .................................................................. 83
Table 6. Reliability Analysis of Survey Instruments .................................................................... 84
Table 7. Descriptive Statistics of Measurement Dimensions ....................................................... 85
Table 8. Tests for Normality of Distribution................................................................................ 88

SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY xii
List of Figures
Figure 1. Rest's Four Component Model of Ethical Decision Making ........................................ 25
Figure 2. Treviño’s Interactionist Theory of Ethical Decision-making ....................................... 29
Figure 3. Jones’ Moral Intensity Theory ...................................................................................... 35
Figure 4. Psychometric Properties of Individual Spirituality Assessments ................................. 54
Figure 5. Sample Size Determination using G*Power ................................................................. 67
Figure 6. Histogram and Boxplot of Spirituality Assessment Scale ............................................ 86
Figure 7. Histogram and Boxplot of Moral Equity Scale ............................................................. 87
Figure 8. Histogram and Boxplot of the Perceived Moral Intensity Scale ................................... 88
Figure 9. Scatter Diagram of Moral Equity and Spirituality Assessment Scale .......................... 90
SPIRITUALITY, ETHICAL DECISION-MAKING & MORAL INTENSITY 1
Chapter 1: Introduction to the Study
The 2008 global recession created an economic crisis that disrupted financial markets
resulting in both severe contractions in industrial output as well as a tectonic shift in employee
and employer relations (Fourie, 2014). Widespread business restructuring actions led to the loss
of more than 27 million jobs globally including 8.7 million jobs lost in the United States (U.S.
Department of Labor, 2014; United Nations, 2011). This economic crisis was largely attributed
to unethical decisions by certain market participants and some business leaders (Friedman,
Lynch, & Herskovitz, 2013; Perri, 2015; Schutte, 2016). The specific decisions that precipitated
this crisis are deemed unethical from a normative perspective of utilitarianism since the actions
taken were a detriment to the majority of market participants (Noble, 1979). Averting a similar
economic crisis in the future challenges business leaders to encourage and understand the
process of ethical decision-making by their employees.
As business leaders encourage ethical conduct in workplace and seek to avoid the moral
lapses which led to the 2008 crisis, research indicates an emergent linkage between ethical
decision-making and the individual variable of worker spirituality (Crossan, Mazutis, & Seijts,
2013; Fourie, 2014; Junghare, 2016; Kanagaretnam, Lobo, Wang, & Whalen, 2015; Leventis,
Dedoulis, & Abdelsalam, 2015; McGhee, 2015; McGhee & Grant, 2016; Peterson, Albaum,
Merunka, Munuera, & Smith, 2010). As a separate construct from religion or religiousness,
individual spirituality is defined as personal feelings or expressions of interconnectedness,
purpose and higher meaning (Willard & Norenzayan, 2017). In this context, individual
spirituality in the workplace is one of the fastest growing areas of business ethics research
(Giacalone, Jurkiewicz, & Fry, 2014; Zsolnai, 2015).

Separately, moral intensity is a situational variable and characterized by the magnitude or
relative importance of a specific moral decision made by the individual (Jones, 1991). As such,
understanding the extent to which moral intensity moderates any relationship between individual
of spirituality and ethical decisions can address several relevant questions for business leaders.
First, can organizations encourage ethical conduct by providing spiritually accommodating
business cultures? Second, how might spiritually accommodating cultures affect ethical
decision-making in professions such as medicine and law where substantial moral judgments and
consequences are inherent? How might the organizational performance advantages from
spiritually-accommodating cultures cited by other research be a further competitive advantage in
industries where difficult decisions with high moral intensity are commonplace? This study
presents the state of this field of research, utilizes known quantitative instruments to examine the
relationship between the variables of ethical decision-making, spirituality and moral intensity,
presents research findings, and provides a discussion of implications for managers. Further,
implications from this study for business practitioners include understanding the possible effect
of spiritually accommodating work cultures and embracing spiritual diversity on ethical
decision-making.
Background of the Study
Ethical conduct in business decisions is receiving renewed interest following the 2008
global economic crisis which is attributed in part to unethical conduct by financial institutions
and other market participants (Friedman et al., 2013; Perri, 2015). The study of spirituality as a
factor in ethical conduct in business is a more recent extension of research into individual factors
that affect ethical decision making (Mudrack & Mason, 2013; Zsolnai, 2015). Separately, moral
intensity has been examined as a situational influence on ethical decision-making (Morris &
McDonald, 2013; Sims & Bingham, 2017). The goal of this study was to examine the
convergence of these distinct aspects of business ethics to examine quantitatively both the
individual variable of spirituality and situational variable of moral intensity as combined
elements in ethical business decision-making.
The logical extension of current research finds McGhee’s (2015) study of the relationship
between spirituality and ethical decision-making in workers employed in service organizations.
These findings suggest that higher levels of individual spirituality may affect ethical judgments.
Specifically, McGhee’s study utilized Howden’s (1992) Spirituality Assessment Scale (SAS) and
Reidenbach and Robin’s (2013) Multidimensional Ethics Scale (MES) in a mixed method
research model to understand the correlation between spirituality and ethical decisions for
workers in human service organizations. While the MES has been the subject of worthwhile
critique and improvement from Khalid, Agil, Omar, Loke (2012) and others, the moral equity
component of this instrument was in part selected by McGhee due to the consistent reliability of
measurement.
This study utilizes the Moral Equity sub-scale of the MES. However, McGhee notes that
both individual spirituality and the cognitive processes behind ethical conduct are inherently
complex and future research should explore potential mediating situational factors that include
the magnitude of moral judgments in specific situations thus bringing to light the gap in the field
of study.
A study of moral consequences in ethical decision-making is an area of significant
research albeit absent from the construct of spirituality. A prominent theory developed by Jones
(1991) and advanced by McMahon & Harvey (2007) as well as Morris & McDonald (2013)
suggests that ethical decisions are issue-contingent and can be influenced by factors such as the
magnitude, probability, immediacy, concentration, and proximity which are factors collectively
termed moral intensity. Building on Jones’ theory of moral intensity are instruments to assess the
degree or magnitude of specific moral decisions.
Singhapakdi’s Moral Intensity Scale (MIS) was further developed by McMahon (2002)
and Alteer, Yahya, & Haron (2013) with six factors from 12 items to create a Perceived Moral
Intensity Scale (PMIS) which aligns to comparable variables from Jones (Craft, 2013). As such,
the confluence of PMIS as a proxy for moral intensity and nascent study of spirituality in ethical
decision-making as presented here are developing an unknown aspect of prior research. Thus, the
interjection of moral intensity as a potential mediating factor within the context of spirituality
and ethical dilemmas is an extension and of McGhee’s study and fills a gap in current ethics
research.
Problem Statement
Research indicates that ethical business decisions are the result of both individual and
situational factors (Rest, 1986; Treviño, den Nieuwenboer, & Kish-Gephart, 2014; Treviño,
Weaver, & Reynolds, 2006). Spirituality is an individual factor in ethical business decision-
making as identified by contemporary researchers. Fernando & Chowdhury’s (2010) study of
business executives in Australia found that spiritual well-being predicts the orientation of
idealism, a component of ethical decision-making in business executives. Issa & Pick (2011)
concluded that interconnectedness as a core aspect of spirituality explains significant aspects of
moral business conduct for service organization workers in Australia.
McGhee’s (2015) research with service organization workers in New Zealand found that
a person’s degree of spirituality significantly influenced moral judgment (McGhee & Grant,
2016). In addition to the individual factors, moral intensity is a situation factor which studies
show affects ethical decision-making. Lincoln & Holmes’ (2011) study of Naval Academy
students concludes that there is a relationship between moral intensity as a situational variable
and ethical judgments. Building on this research, moral intensity was similarly found by Morris
& McDonald (2013) to affect ethical judgment in undergraduate students in the United States.
Similarly, Rawski, Kish-Gephart, Anand, & Reychav (2014) concluded that moral
intensity affects moral judgment but is subject to moderating variables in a study of graduate
business students in Israel. Finally, Sparks and Siemens (2014) extended the influence of moral
intensity as a situational variable to judging ethical acts by college students. These studies relate
spirituality and moral intensity to ethical business judgments through separate research.
However, there is a gap in current research where spirituality and moral intensity are both
examined within the same study to understand the potential effect of both individual and
situational variables in ethical judgment. Thus, absent from literature is an understanding of
spirituality as an individual influence on ethical business decision-making when considering the
moral intensity in a situational context.
As such, the present study adds depth and breadth to this field of research from both
demographic and situational perspectives. First, the population of this study included working
professionals from both service and non-service organizations in the State of North Carolina with
at least a two-year college degree between the ages of 30 and 65, representing broader between-
subjects study design. This cross-sectional design expansion is important for the understanding
of broader populations from McGhee’s (2015) study and enabled both an extension and
comparison to this earlier work. Second, there is consistency in the field of philosophical
research that moral intensity interacts with ethical judgment (Morris & McDonald, 2013).
By varying the intensity of decisions in situational terms, studies show that people may
alter their response to ethical dilemmas. There persists a gap whereby the independently
identified situational influence of moral intensity is presented in a study together with the
construct of spirituality in cases of ethical judgments. By introducing the perceived moral
intensity from McMahon (2002), an empirical analysis of the interaction between these known
measures was explored.
Purpose Statement
The purpose of this quantitative cross-sectional research was to examine the relationship
between individual spirituality and ethical decision-making considering interactivity with moral
intensity for working adults in the State of North Carolina. First, the study participants were
working adults with at least a two-year college degree in the State of North Carolina between the
age of 30 and 65 years. This age group was identified based on research by Kohlberg & Hersh
(1977) and Rest (1986) as most likely to have a range of levels of moral development including
pre-conventional, conventional, and post-conventional moral development. Second, moral
development has been shown to correspond directly with education (Rest, 1986). Hence, to a
broad sample of moral development stages, particularly post-conventional, participants included
people with some college experience. This population is appropriate for ethical responses which
are related to work experiences with adults likely to attain the broadest range of Kohlberg’s
conventional moral development stage of reasoning. This study adds to the current scholarship
on this topic by evaluating ethical decision-making together with the individual variable of
spirituality and moral intensity as a situational variable in ethical decision-making.

Research Questions and Hypotheses
The research questions for this study require a correlation and moderator approach using
quantitative methods. First, as an extension of McGhee’s (2015) research, an examination of the
relationship between spirituality and ethical decision-making are components of this study.
Second, this study examines moral intensity as a moderating variable between spirituality and
ethical decision-making. The following research questions guide this study and the related
hypotheses:
RQ1: What is the relationship between individual spirituality and ethical decision-
making in business?
H10: There is no relationship between individual spirituality and ethical decision-making
in business.
H1A: There is a significant relationship between individual spirituality and ethical
decision-making.
RQ2: How does moral intensity moderate the relationship between individual spirituality
and ethical decision-making in business?
H20: Moral intensity does not moderate the relationship between individual spirituality
and ethical decision-making in business.
H2A: Moral intensity does moderate the relationship between individual spirituality and
ethical decision-making in business.
Individual spirituality was measured by the Spirituality Assessment Scale (Howden,
1992). This 28-item, 6-point Likert type instrument measures four dimensions: unifying
transcendence, purpose and meaning in life, innerness, and transcendence. Second, moral
intensity as a moderating variable was measured by the Perceived Moral Intensity Scale (PMIS)
(McMahon, 2002). The PMIS is a 10-item, 7-point Likert type instrument that measures three
dimensions: magnitude of consequences; proximity; and social consensus. Third, ethical decision
was measured using the moral equity dimension of the MES (Reidenbach & Robin, 2013). This
13-item, 7-point Likert type instrument measures five dimensions: moral equity, relativism,
utilitarianism, contractualism, and behavioral intentions. Thus, each research question was
examined based on the quantitative analysis of psychometric results of these instruments from
each respondent.
Advancing Theoretical Knowledge
The confluence of ethical decision-making, workplace spirituality, and moral intensity
relate to the advances in theoretical knowledge from this study. Seminal thought leadership for
normative ethical reasoning can be attributed to Lawrence Kohlberg’s model of cognitive moral
development (Snarey & Samuelson, 2015). An interactionist model developed from Rest’s
(1986) study posits that both internal/individual and external/situational factors influence ethical
cognition and decision-making (Treviño et al., 2014). The MES developed by Reidenbach &
Robin (2013) aligns with the moral cognition aspects of the interactionist model to examine
internal and external factors in ethical decision-making. Spirituality in the individual context is
the subject of Mitroff and Denton’s (Benefiel, Fry, & Geigle, 2014) seminal study of workplace
spirituality. Howden’s (1992) Spirituality Assessment Scale (SAS) was developed to measure
Mitroff and Denton’s global themes of spirituality as an individual variable in ethical decision-
making. Similarly, moral intensity is the situational factor in ethical decision-making based on
social and value-based influences from Jones’ (1991) groundbreaking research (Morris &
McDonald, 2013). McMahon’s (2002) Perceived Moral Intensity Scale (PMIS) has similarly
been used in the study of business ethics.

This research advances knowledge in this field by combining both individual and
situational factors that influence ethical decision-making in one study. The MES, SAS, and
PMIS are instruments employed specifically for this purpose. Moreover, advancing research in
this field includes understanding possible moderation between the individual factors of
spirituality and ethical decision-making. As such, this research adds to the present field of
knowledge evaluating the interactionist model and the way these factors relate to ethical
decision-making.
Application to Business Administration
This research applies specifically to management practitioners, particularly business
leaders in senior management and human resources, responsible for business practices and
policies regarding diversity which include individual expression of personal spirituality.
Business policies that encourage individual expressions of spirituality may foster ethical
decision-making in the workplace. Likewise, moral intensity applies to professions which require
significant moral judgments in decision-making such as medicine, law and senior management
roles in the organization. The ethical decisions made by these professions are of similar moral
intensity as examined in this research. As such, the interaction between moral intensity,
spirituality, and ethics identified in this research is beneficial to understanding the effects of
spiritually accommodating cultures on ethical decision-making in these specific occupational
roles.
Significance of the Study
The study of moral intensity as a potential moderating variable between individual
spirituality and ethical conduct has significant implications for business leaders as well as
expanding known theories in this field. Moral intensity is directly applicable in industries and
professions which require substantial moral judgments as inherent components in decision-
making such as the fields of medicine and law. If spiritually accommodating cultures can
improve individual ethical decision-making, then the applicable enterprises may realize
advantages otherwise difficult to replicate from improved affective commitment, reduced cost
from errors, and health benefits from reduced stress among other potential performance benefits.
These identified and other similar professions are often viewed as the most emotionally
demanding, stressful and challenging due to the ongoing intensity of moral decision-making that
spirituality accommodating cultures may partially alleviate.
Contemporary theories concerning the individual factor of spirituality postulate an effect
on cognition in moral judgment (Barron & Chou, 2017; Hardy, Zhang, Skalski, Melling, &
Brinton, 2014; McGhee & Grant, 2016). As such, the first implication of this correlation study is
to substantiate theories suggesting that individuals with higher spirituality demonstrate increased
ethical judgment amongst a broader demographic (McGhee, 2015). If valid, then spiritual
persons are critical ethical assets to the entire organization. Second, the inclusion of moral
intensity extends known research with the inclusion of an externally identified variable that is
consistent with the ethical interactionist model (Treviño et al., 2014). Third, the potential
interaction between these individual and situational factors is significant for managers
contemplating a spiritually accommodating environment in ethically demanding cultures, work
settings or environments. Higher ethical challenges and consequences are significant for those
business leaders such as CEOs, CFOs and COOs in leadership roles with broad authority which
may have increased moral complexity and consequences for the firm. These senior leaders often
make consequential decisions for the organization and others that could be viewed along a
spectrum similar to moral intensity. Thus, the significance of this study was expanding the
known relationship between spirituality and ethical conduct when factors of moral intensity are
considered in industries and professions requiring significant moral judgments.
Methodology
The methodology most appropriate for this study is quantitative. Quantitative methods
relate to the scientific method which is useful in the examination of relationships amongst
variables and is appropriate for this research for several reasons. First, a quantitative
correlational method was chosen for this study to indicate the degree and strength of the
relationship between variables and potential computable differences in respondents’ moral
perceptions without explaining causality (Field, 2013). Second, quantitative methods for the
research enabled comparability with other studies using similar instruments and disparate
populations. Third, quantitative analysis yielded correlative and regressive statistics to determine
both associative and interactionist measures between variables (Kopf, Hsu, Shows, & Albinsson,
2016). Thus, the aforementioned criteria justify the use of quantitative methods for this research.
Both qualitative and mixed research methods were also considered for this study.
Qualitative methods which include phenomenology, semiotics, ethnography, life history, and
historical approaches, can be described as understanding the empirical world from the view of
the subject (Krefting, 1991). The underlying assumptions implicit in qualitative research include
naturalistic inquiry which implies that behavior is directly influenced by the environment and
subjectivity which captures the viewpoint of each individual (Padgett, 2016). Mixed research
methods employ a combination of quantitative and qualitative approaches and as such maintain
the assumptions of each research method (Park & Park, 2016). However, both assumptions for
qualitative methods were not applicable to this study yet for different reasons. First, the
qualitative assumption of naturalistic inquiry is untenable given the application to ethical

judgment independent of situations and environments. Essentially, individual moral discernment
is an act of judgment across a range of work and personal situations which is inconsistent with
naturalistic inquiry. Second, the qualitative assumption of subjectivity implies a level of
decision-making that is not consistently observable or measurable. This study of moral judgment
relative to spirituality and moral intensity relies upon specific observable decisions with clear
choices that are not subjective in outcome. Therefore, given the inapplicability of naturalistic
inquiry and subjectivity to this study both qualitative and mix methods were eliminated from
consideration for this study.
Research Design
This study utilized a correlation method which is grounded in objectivity and deductive
processes to arrive at descriptive and inferential statistics for the interaction between the
variables. The rationale for this specific method pertains to the observability of the variables
through instrument data and measurable statistical relationships for understanding the responses
for within-subject survey responses (Rovai, Baker, & Ponton, 2013). Correlation methods for
testing hypotheses also enable comparability to prior research and enable confirmation of these
results through future research. Other research designs considered include case study,
experimental and phenomenological. Case study design which is an in-depth inquiry of a single
person or event is not appropriate for this study which seeks to infer the extent of any broader
relationships for these variables across a wider population (Yin, 2013). Experimental research
design which may utilize random samples is not suited due to the limitations for establishing
relationships between variables (Neuman & Robson, 2014). Finally, a phenomenological
research design was not selected due to the individualized interpretations of experience inherent
in this design which would reduce the applicability of the study across a broader range of
individual experiences (Padgett, 2016). As such, a correlation research design was selected after
consideration of other research design options due to the inferential capabilities, understanding
of broader relationships and applicability for a wider range of individual participants.
Definition of Terms
The scope of this study requires that certain terms be defined.
Affective Commitment. A commitment made by a member of an organization to the
goals of the organization (Allen & Meyer, 1990).
Ethics. The study of what is morally right and wrong, or a set of beliefs about what is
morally right and wrong (Jones, 1991).
Legitimacy. The quality of being legal; the quality of being reasonable and acceptable
(Schrempf-Stirling, Palazzo, & Phillips, 2016).
Morality. A personal or social set of standards for good or bad behavior and character, or
the quality of being right and honest (Piercey, 2001).
Moral Intensity. The characteristics of a specific moral issue that create an issue
contingent outcome in ethical judgment (Jones, 1991).
Psychometric. The branch of psychology that deals with the design, administration, and
interpretation of quantitative tests for the measurement of psychological variables such as
intelligence, aptitude, and personality traits (Rust, Golombok, Kosinski, & Stillwell, 2014).
Religion. Relating to, or involved with, religion, or living and worshiping according to
the beliefs of a particular religion (Clarke & Byrne, 1993).
Spirituality – The quality that involves deep feelings and beliefs of a mystical nature,
rather than the physical parts of life (Zsolnai, 2015).

Assumptions, Limitations, and Delimitations
Given the inherent challenges in a study of spirituality and ethics which are unique
matters of interpretation, the identification of assumptions, limitations, and delimitations is
appropriate.
Assumptions
According to Price & Murnan (2004), assumptions are variables outside the control of the
researcher but are inherent in the context of the study. In this reseaerch, the following
assumptions apply:
 Respondents will provide nonbiased responses to the surveys.
 Respondents’ recognition of a moral judgment will sufficiently enable a choice
between moral alternatives.
 Respondents will consistently understand and relate to the concepts of spirituality or
religiousness.
 Business managers desire and seek to improve the ethical conduct of workers.
 Workers seek harmony and congruence between personal beliefs and work activities.
 The interactionist model of ethical decisions relevantly captures the cognitive and
behavioral processes for workers encountering moral dilemmas.
Limitations
Limitations include potential flaws for this study and are out of the control of the
researcher (Price & Murnan, 2004). Limitations in the research are:
 Spirituality as a construct cannot be consistently studied in between-subjects research
design.
 Ethical or moral judgments are sufficiently ethnographic to avoid comparison
between subjects.
 Confirmatory bias could skew the design or computation of results by the researcher.
 Statistical confirmation of results to other studies may be inappropriate due to
unidentified differences between participants.
 Respondents have no relationships outside of the study that would skew data
provided.
Delimitations
Delimitations are “those characteristics that limit the scope and define the boundaries of
the study” (Price & Murnan, 2004, p. 66). In this study, the following delimitations apply:
 Individual or situational variables other than moral intensity could have been selected
as moderating variables.
 Respondents may not be demographically representative of similar populations
elsewhere or other age groups.
 The selection based on age and education may limit applicability to general
populations.
 Only respondents with internet access will be surveyed and may not represent larger
populations.
 Interpersonal definitions of spirituality may lead participants to include or exclude
religious activities inconsistently.
Summary and Organization of the Remainder of the Study
As discussed in the background to this study, ethical decision-making is a necessary
concern for business managers seeking to lead and grow an organization (Perri, 2015). The
process of ethical decision-making includes an understanding of both individual and situational
variables. Spirituality is an individual variable that has gained increased attention from
researchers for its potential influence on moral reasoning and ethics (Zsolnai, 2015). Exploring
the possible role of spirituality in ethical decision-making when moral intensity is considered
will build upon prior research by including this situational variable. The significance of this is an
investigation to quantify the potential moderating influence of this moral intensity in ethical
awareness.
The remainder of this study will be structured to establish the theoretical foundations for
the concepts of spirituality, ethics, and workplace implications for both notions. A review of
relevant subject investigations will follow to establish the state of the current research in this
field as well as the contribution of this study to the arena of knowledge. Next, the methodology
for this study will be developed consistent with examining the stated research questions. Once
the problem statement is fully developed, then the issues related to the methodology, survey
instruments and data analysis will be discussed along with any ethical considerations. Then the
data analysis results will be systematically summarized with findings, conclusion, and
implications of results achieved in the study. Finally, the conclusion will highlight the key
findings, implications, and recommendations for business leaders and practitioners.

Chapter 2: Literature Review
As a basis for examining spirituality, ethics and moral intensity, this chapter will survey
both the theoretical foundations and survey the literature in relevant research. The theoretical
foundations will focus on evolving theory about ethics and spirituality in the workplace. Also,
an examination of the literature related to this research is presented.
Theoretical Foundations
The conceptual framework for this study as well as the theoretical foundation of the
literature review, will start with Kohlberg’s model of cognitive moral development, Mitroff &
Denton’s global theses of workplace spirituality and Jones’ theory of moral intensity. An
understanding of the theoretical basis of ethical decision-making and spirituality in the
workplace requires an interrogation of the body of research leading up to the present study.
Business ethics theory is steeped in extensive assessments of philosophy and psychology to gain
insights into how people make decisions when facing a moral dilemma. Conversely, spirituality
is a more recent topic that historically some scholars avoid due to a misperception about the lack
of precise scientific measurement (Mitroff & Denton, 1999).
The growing body of research in recent years has begun to shift academic consensus as to
both the viability and importance of studying spirituality which is ingrained in individual
cognition and behavior including business ethics. More importantly, the evolution of research
into spirituality has progressed along a predictable schema of qualitative phenomenological
methods as an initial exploration of the subject and more contemporary studies based on
quantitative measures as the understanding of theory has deepened. An examination of theory
begins with an understanding of spirituality as well as business ethics before examining the
combination of these theories through contemporary theory of spirituality in the workplace.

Theoretical Basis of Business Ethics
The theory of contemporary business ethics encompasses a diverse history of
philosophical questions about the purpose of the enterprise and the responsibilities of managers
given varied perspectives to evaluate morality. In the abstract, ethics is a branch of philosophy
concerned with the principles of ‘duty or right action’ that an agent or person engages in a
manner that places personal gain subordinate to the good or benefit of other people (Sidgwick,
1892). From abstract theories to practical moral judgment in the conduct of the enterprise,
theories regarding business ethics focus on how managers identify, perceive and discern action in
situations with moral consequences. While the general study of ethics includes meta-ethics and
applied ethics, the theory of ethics in business relies upon the field of normative ethics as a
means to identify a moral course of action and examines how the individual ought to respond to
a particular dilemma (Noble, 1979).
A given moral response can be further differentiated based on the ethical perspectives of
teleology, deontology, relativist, and justice (Stedham, Yamamura, & Beekun, 2007). The
teleological perspective is concerned with the desired result that benefits either the individual
engaged in the moral choice (egoism) or majority affected by the decision (utilitarianism).
Conversely, deontology focuses on the intention of the decision maker instead of the results of
such decision. Instead of evaluating either intentions or outcomes, relativism suggests that moral
standards are purely subjective, and change given the specifics of consensus, culture or time
period. Finally, justice is an ethical perspective based on fairness in accordance with legal
standards and the rights of individuals.
As legal standards that protect the rights of individuals are applicable to institutions such
as business enterprises, a justice perspective to normative ethical conduct is the theoretical

foundation for contemporary research into managers’ ethical decision-making (Crossan et al.,
2013). Specifically, ethical theories in business are concerned with the cognitive processes and
action taken by managers when making moral decisions. Therefore, the theoretical framework
for examining business ethics requires a philosophical and moral framework for evaluating the
consequences of actions in the managing the affairs of the enterprise.
Kohlberg’s Theory of Moral Development
A preeminent theoretical basis for normative ethical reasoning can be attributed to
Lawrence Kohlberg’s theory of cognitive moral development (Snarey & Samuelson, 2015).
Kohlberg’s theories are devoted to the cognitive development of individuals as a methodical
explanation for moral decision-making. Building on the behavioral psychology concepts of
learned ethical behavior established by Jean Piaget, cognitive development attempts to explain
the individual characteristics to identifying moral judgments (Duska & Whelan, 1975). The
moral development process was examined systematically during the 1960s and 1970s to
understand how children and adults use changing referent sources to shape both value systems
and moral judgment (Kohlberg & Hersh, 1977). Kohlberg theorized the existence of six distinct
stage of individual moral development within the larger framework the three levels that are
distinct, linear and progressive in nature (Dubas, Dubas, & Mehta, 2014). Each of these
theoretical levels progresses from perspectives of punishment, expectations and increasingly
altruistic measures of right and wrong moral decisions.
The pre-conventional level is characterized by physical consequences and power
including punishment, reward, exchange of mutual interests and labels evident in the first two
stages of Kohlberg’s theory. The first stage of moral development is exemplified in the thinking
of small children and is oriented by the relationship between actions and physical outcomes that
results in reward and punishment based on obedience absent moral order. Reciprocity not
grounded in justice or loyalty comprises the critical element of the second stage of moral
development often referred to as an instrumental relativist orientation given the individualist
satisfaction of needs.
A conventional level of development expands on the fundamentals of the first by
including loyalty for, support of and identification with families or member groups through
expectations of behavior evident in the third and fourth stages. Third stage moral development
defines behavior through conformity behavior which pleases and is approved by a majority of
others in the referent group (Carter, 2013). Law and order orientation describes the fourth stage
of moral development where authority, rules and social order define right behavior as a means
toward the ends of showing respect for authority and social order. The post-conventional level of
moral development is based on defined values and principles that are valid across a universal
context of groups and comprises the fifth and sixth stages. Consistent with individual rights, the
morality of an action is determined by a combination of social contracts and legal definitions in
the fifth stage. This stage introduces an awareness of the relativistic nature of personal values
and emphasizes principles as guiding the consensus of moral and immoral conduct. Absent legal
definitions, social utility, and agreement are the basis of moral obligation in this fifth stage. The
sixth and final stage of moral development is a function of principles that appeal to logic,
universality, and consistency. Categorical imperatives and similar abstract principles based on
justice, equality of rights and dignity for humans as individuals are the core tenants of this
highest level of moral development. The hierarchical nature of these levels and stages are
captured in Table 1 below.

Table 1.
Kohlberg's Theory of Moral Development
Level Stage Explanation
Individuals define right & wrong

Obedience & Punishment according to rewards and
punishment from authority
figures
I Pre-conventional
Individuals concerned with own
Instrumental Purpose & interests; right & wrong defined
Exchange if deals made to achieve interests
are fair
Individuals act according to what
Interpersonal conformity &
is expected of them by their
moral expectations
immediate peers and those close
II Conventional
to them
Social Accord & Systems Individuals act according to what
Maintenance is expected of them by society
Individuals assess right & wrong
Social contract & individuals
according to the basic rights,
rights
values, and contracts of society
III Post-Conventional
Individuals make choices based
Universal Ethical Practices
on universal ethical principles
Adapted from Crane, A., & Matten, D. (2004). Business ethics: A European perspective. Oxford, UK: Oxford
University Press. Copyright 2004 by Crane & Matten
Collectively, Kohlberg’s theory of moral development breaks down the ethicality of a
decision on a continuum of inner and outer views of the self, juxtaposed with specific situational
authority toward general principles of morality. Thus, the theoretical development of moral
judgment espoused by Kohlberg is a bedrock theory for subsequent models of cognitive ethics.
There are opposing views on Kohlberg’s moral development theory which attempt to
explain deviant or immoral conduct within and beyond the context of individual development.
For instance, Bandura’s social cognitive theory posits that individual rationalization of immoral
acts are more prevalent in explaining unethical action rather than deficient moral development
(Reynolds, Dang, Yam, & Leavitt, 2014). As such, social cognitive theory in the context of
immoral choices refutes Kohlberg’s model that moral development is linear and irreversible.
Rather, this opposing view indicates that immorality is based on the degree of individual
rationalization of behavior.
Other scholars oppose Kohlberg’s framework for moral development not from a
conceptual basis, but due to individual cognitive limitations (Hannah, Avolio, & May, 2011).
From a cognitive limitation approach, these opponents suggest that individual abilities are more
relevant than the process of moral judgment. The limitation of individual abilities to develop
throughout each stage of moral development is thought to be a significant limiting factor in
moral judgment. Therefore, dissention with Kohlberg’s framework for moral development is
largely based on behavioral rationalization or individual capacity limitations.
Kohlberg’s theory of cognitive moral development has been studied extensively and
supported by a wide range of subsequent theoretical and practical research (Craft, 2013). The
sequential and chronological natural of Kohlberg’s theory has spawned adherents in research that
focused on sub-themes based on individual variables such as age, education, and experience. As
developed further in the review of literature, adherents to Kohlberg’s theory include Chan &
Leung (2006), Eweje & Brunton (2010), Gupta, Walker & Swanson (2011), Ludlum, Xu,
Moskalionov, Ramachandran and Teeman (2015), Na & Jian (2014), Pham, Nguyen & Favia
(2015), and Valentine & Rittenburg (2007) based on studies affirming the correlation between
age and moral development.
Also, research in the individual variable of education and experience supporting
Kohlberg’s theory include Cameron & O’Leary (2015), Dzuranin, Shortridge & Smith (2013),
Harkrider et al. (2012), Reynolds & Dang (2015), Said & Al-Tarawneh (2013), and Wankel &
Stachowicz-Stanusch (2011). Collectively these researchers recognize the implications of
Kohlberg’s theory of moral development and support the framework for this concept.
In addition to acknowledging the framework of Kohlberg’s theory of moral development,
this research utilizes the conceptual basis of moral development from two aspects. First, study
participants are selected based on Kohlberg’s general thesis and related subthemes examined by
Cameron & O’Leary (2015), Chan & Leung (2006), Dzuranin et al. (2013), Eweje & Brunton
(2010), Gupta et al. (2011), Harkrider et al. (2012), Na & Jian (2014), Pham et al. (2015),
Reynolds & Dang, (2015), and Valentine & Rittenburg (2007) that attribute individual
characteristics such as age, education and work experience that may vary with the advancing
stages of moral development. Second, this research will attempt to select individuals based on
this criterion who are likely to have achieved at least the conventional stage of moral
development as noted by level II from Table 1 and be able to sufficiently distinguish moral
judgments. Thus, subscribing to Kohlberg’s theory of moral development in this research seeks
to qualify individuals who, based on demographic criteria, are equipped to discern moral
situations and interpret with sufficient volition.
Rest’s Four Component Model of Ethical Decision-making
Ensuing theories sought to expand models for both moral development and moral
decision-making processes. As Kohlberg’s theory addresses the incipient model of individual
cognitive recognition of moral judgments, additional theories were developed to explain the
specific components of moral decisions. James Rest (1986) posits a theory of ethical decision-
making as comprised of four distinct components: moral awareness of a specific moral issue;
moral judgment or the assessment of various alternatives; establishment of moral intent as a
decision toward conduct; and, behavior or action which is derived by cognition. After developing
a historical understanding of Rest’s four-component model, the relation to this research will be
delineated.
The historical development of Rest’s model is based on methods from cognitive
developmental psychology (Munsey, 1980; Rest, 1986). Developmental psychology relies upon
systematic methods for cross-sectional research and was limited by the Moral Judgment
Interview (MJI) that Kohlberg utilized in developing his moral development theory (Rest, 1994).
The MJI required significant time to administer and interpret individual results and was limited
in detecting each component of moral decisions. To overcome these challenges, Rest developed
the Defining Issues Test (DIT) which could be administered and scored electronically to larger
populations while quantitatively evaluating the separate processes in moral cognition. In addition
to separating the elements of cognition, the DIT provided a composite Principled Score or P-
score that systematically rates moral judgment between subjects. Therefore, key historical
development of Rest’s four component model includes the DIT and related P-score to separate
the cognitive elements of ethical decision-making and measure the relative moral choices
between subjects.
Examining the linear and progressive nature of Rest’s four component model is important
to understand the distinct steps in volition related moral decision-making. Rest’s first component
is moral sensitivity which is an awareness of how actions have an emotional impact on other
people (Miller, Rodgers, & Bingham, 2014). Awareness of ethical dilemmas is fundamentally
addressed in Kohlberg’s moral development but is expanded in Rest’s theory with more
advanced cognitive levels that might be influenced by individuals’ traits such as demographics,
education, and experience.

The second component of moral judgment concerns the cognitive processes behind
decision-making when posed with moral dilemmas (Rest, 1986). Moral judgment is the
assessment of action that is morally defensible given a set a views, influences, and perceptions
about the situation. In this component, the individual progresses from identifying an ethical issue
to cognitively deciding upon the moral action that should be taken (Rest, 1986). As noted in the
remaining steps in Rest’s model other factors may convince or dissuade the person from acting
upon their intent to known choice in an ethical dilemma.
Once the ethical issue is ascertained, and individual judgment is concluded, the third
component of Rest’s theory is moral motivation (Thoma, 2014). This component is the level of
importance that the individual places morality in opposition to other disparate values. In
assessing the rank order of values, the third component addresses the process by which moral
judgment is compromised by other goals including social, group and interpersonal factors that
may be distinctly and deliberately elevated above a known ethical action (Carter, 2013).
Finally, moral character is the fourth component of Rest’s theory and pertains to the level
of conviction and perseverance to carry through with moral decisions (Rest, 1994). Often a root
cause of moral failure, this component determines the degree to which ethical action occurs
despite external pressure, referent others and culture. The distinct cognitive processes related to
the described components are depicted in Figure 1.
Moral Awareness/ Moral Reasoning/ Moral Moral

Sensitivity Decision-Making Intent/Motivation Behavior/Character
Figure 1. Rest's Four Component Model of Ethical Decision Making
Adapted from Rest, J. R. (1986). Moral development: Advances in research and theory. New York, NY: Prager.
Copyright 1986 by Rest, J. R.
As explored further in the review of the literature, most contemporary research has
focused on moral reasoning, moral intent and moral behavior (Craft, 2013; Ho, 2010) Therefore,
Rest’s four component theory comprises a process for moral cognition and action that recognizes
distinct steps germane to ethical business decisions.
Each component of Rest’s model raises distinct questions about the degree to which an
individual’s cognitive and experiential basis affect the process of moral decision-making.
Further, each component can be separately examined in more depth consistent with work by
Miller et al. (2014). Specifically, the focus of this study is Rest’s second component of moral
judgment as a representation of ethical judgment as defined by Rest’s model.
Rest’s theory of ethical decision-making directly relates to this research in that moral
reasoning or moral judgment component in the four-component model of ethical decision-
making will be tested by the MES instrument as a proxy for ethical decision-making. The use of
MES to measure moral judgment in conjunction with spirituality is consistent with similar
studies by McGhee & Grant (2016), McGhee (2015), and Beekun and Westerman (2012). Also,
the MES dimension of Moral Equity (ME) was similarly used as a proxy for ethical decision-
making in the context of religiousness by Clark and Dawson (1996) and Razzaque and Hwee
(2002).
Opposition to Rest’s theory formulate arguments about moral choices based on attitudes
and norms of the environment rather than sequential individual processes. Jackson, Wood, and
Zboja (2013) counter Rest’s theory and posit that ethical dissolution factors such as individual,
organizational and contextual are the key aspects of moral awareness and decisions consistent
with the Theory of Reasoned Action and the related Theory of Planned Behavior (Chang, 1998).
These researchers suggest that an individual’s behavioral intention is comprised of both attitudes
and subjective norms most significantly affect behavior and these processes affect moral
decision-making. In this rebuttal, this study found that emotions explained more of moral
behavior instead of Rest’s sequential cognitive process.
Another counterview to Rest’s model includes Tweedie, Dyball, Hazelton, and Wright
(2013) who assert that both Kohlberg’s and Rest’s view of moral development and cognition
imply a uniquely Western view of norms. Proposing a social thematic basis for ethical decisions,
these authors suggest that these models embody a male-dominated Western concept of moral
progress. Further, this argument asserts the notion that an isolated individual holding oneself to
account for morality conceptualizes the individualist view and is incompatible with Eastern
philosophical and sociological views of moral accountability to the social group.
Rest’s four component model has been studied and supported in a range of business
applications including performance appraisals and explanations for situations of employee moral
disengagement. Dusterhoff, Cunningham, and MacGregor (2014) found support for Rest’s model
in the context of performance appraisals outcomes. To the extent that individual volition is
considered in moral choices, individuals may exhibit greater acceptance for performance
appraisals that are based on morally justifiable criteria. Other research by Martin, Kish-Gephart,
and Detert (2014) suggest that Rest’s four component model sufficiently accounts for the role of
moral disengagement even in organizations with strong cultures that promote ethical behavior.
Since development at the University of Minnesota in 1979, Rest’s four component model
has been validated in a variety of scenarios and considered by many ethicists to be a valid
measure of capacity to make moral judgments (Bailey, Scott, & Thoma, 2010). Doyle, Hughes,
and Summers (2013) found that tax practitioners’ moral reasoning in a social context was similar
to non-specialists in a control group that further validated Rest’s model. Thus, the significant use
of Rest’s model in a variety of industries supports the approach of this research to examine moral
judgment as a proxy for ethical decision-making.
Treviño’s Interactionist Theory of Ethical Decision-making
As subsequent theories regarding ethical decisions often refer to Kohlberg’s and Rest’s
models, a progression of insights developed about the influences acting upon a moral agent on
moral decision-making. By studying the circumstances by which managers in organizations may
compromise individual ethical decisions, Treviño (1986) theorized about how the combination of
individual and situational moderators interact upon a moral agent to influence ethical conduct.
The interactionist theory calls into context the role of individual and situational factors that are
relevant in ethical decision-making (Treviño et al., 2006). Using Kohlberg’s research on
cognitive moral development and Rest’s component theory, Treviño et al. introduce an array of
moderators which influence the moral, cognitive processes but also the moral character that can
affect decision-making of moral agent (Figure 2).

Figure 2. Treviño’s Interactionist Theory of Ethical Decision-making

Reprinted from Treviño, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist
model. Academy of Management Review, 11, 601-617. Copyright 1986 Linda Treviño.
Individual moderators acting upon a moral agent include variables such as locus of
control, field dependence and ego strength (Treviño et al., 2014). Locus of control refers to the
degree to which individuals perceive the primary source of influence on situations. Individuals
with high internal locus of control associate outcomes in life situations to their own singular
efforts. Conversely, a high external locus of control for some individuals indicates a belief that
outside influences, destiny or fate are the drivers of life events. Consistent with Kohlberg’s
theory of moral development, an individual progresses through advanced stages of moral growth
have been shown to exhibit higher internal locus of control (Treviño et al., 2006).
In morally ambiguous situations, the degree to which an individual is dependent upon
referent others to remove ambiguity is field dependence. Individuals with high field
independence are less likely to rely upon referents to resolve moral dilemmas. Ego strength is a
construct that referring to the ability of the individual to self-regulate and maintain convictions.
Situational moderators comprise concepts such as job context, organizational culture, and
characteristics of the work. Trevino’s interactionist theory includes situational moderators such
as job context, organizational culture, and characteristics of work. The immediate job context
posits that individual behavior over time is a function of reinforcement contingency theory
(Lawrence & Kacmar, 2017). Specifically, through punishment and reward systems, job context
can mold ethical conduct over time through reinforcement of organizational desired conduct.
As a potential situational moderator, organizational culture includes examples by leaders
and organizational codes of conduct, can create a normative structure that guides behavior given
an array of otherwise morally ambiguous situations. Sometimes conveyed by top managers’
influence or ethics policies, organizational culture defines values and beliefs that are shared by
members that influence moral judgments. Finally, characteristics of work comprise two elements
in moral decision-making: role taking and assignments to resolve moral dilemmas.
Role taking as a situational moderator includes responsibilities for routine acceptance of
external perspectives such as required in democratic leadership positions. Further, routine
individual assignments for resolving moral dilemmas may increase ethical awareness and
judgment. Thus, Treviño’s interactionist theory of moral decision-making advanced the concepts
of internal and external influences on ethical decision-making.
This study aligns with Treviño’s interactionist theory in several aspects. First, individual
moderators as described by this model can be extended beyond demographics of the moral agent
to include spirituality as a construct. A significant body of research has examined the role of
individual moderators in ethical conduct such as age and experience as these variables are both
easily observed and objective in nature (Wang & Calvano, 2015). More recent interest in worker
conduct has highlighted spirituality as an individual moderator in heightened ethical conduct
(Fernando & Chowdhury, 2010; Issa & Pick, 2011; Kolodinsky, Giacalone, & Jurkiewicz, 2008).
For example, contemporary research into spirituality and ethical conduct include McGhee’s
(2015) study of service workers which suggests that study participants with high levels of
spirituality also scored high in ethical judgment.
Second, situational moderators are another aspect of Treviño’s model, and this research
also investigates the role of these variables in ethical decision-making. Situational variables that
research suggests affect moral judgment includes types of organizational leadership, the use of
codes of conduct and organizational awareness of ethical issues (Lincoln & Holmes, 2011;
Willey, Mansfield, Sherman, & Updike, 2013). A more recent situational variable in moral
judgment is moral intensity to determine at least in part the degree of influence that proximity,
social consensus and magnitude of consequences effect decision-making (Morris & McDonald,
2013).
Treviño’s interactionist model has been criticized based on underlying assumptions
inherent in this theory. Thau, Derfler-Rozin, Pitesa, Mitchell, & Pillutla (2015) discount
Treviño’s theory as being focused only factors which influence the individual characteristics. In
their antithesis, these researchers suggest that unethical behavior may be influenced by the
interests of a group or social order. The effect of social, peer or group pressure is an aspect of
unethical conduct that is not inherent in the interactionist theory. As such, some research
suggests that the additional factor of social pressure should be specified in Interactionist Theory.
Additional criticism of Treviño’s theory focuses on the role of legitimate power in moral
objection behavior (Wellman, Mayer, Ong, & DeRue, 2016). This critique focuses on the effect
of legitimate power in defining expectations for either accepting or rejecting unethical behavior.
As these researchers suggest, individuals with high legitimate power are expected to exercise
moral objection when reporting or avoiding unethical behavior. Conversely, those individuals
within the organization that are relatively more junior or exhibit less legitimate power may
realize more social pressure to comply with instructions and obey unethical instructions. While a
portion of this critique does align with the role expectations inherent in the interactionist theory,
these authors suggest that legitimate power can be directly related to an individual’s right or
expectation to raise moral objections.
Despite healthy criticism, Treviño’s interactionist theory has contributed to the
understanding of the forces acting upon agents confronted with ethical dilemmas. Xu, Zhang, &
Chen (2017) found that interactionist theory may clarify the role of organizational culture in
CEO’s decisions to commit fraud. Similarly, research by Tian & Peterson (2016) indicates that
interactionist theory may explain the effect of power distance as a moderating variable between
ethical pressure and judgments related to earnings management for accountants.
Research by Pastoriza, Arino, Ricart, and Canela, (2015) suggests that interactionist
theory may explain the organizational benefits of increased communication in the context of an
ethical work environment. Additional benefits associated with ethical work environments
attributable to the interactionist theory is improved problem solving and potential competitive
advantages. Finally, Treviño’s interactionist theory has also explained the role of leaders in
affecting view of corporate social responsibility (Choi, Ullah, & Kwak, 2015). In one study,
ethical leadership was found to influence the perceptions of subordinates’ attitudes regarding
social responsibility by organizations.
Jones’ Theory of Moral Intensity
Jones’ (1991) theory of moral intensity extends both Kohlberg’s and Treviño’s theories
of context dependencies and develops an additional theory of moral volition by introducing the
notion of issue dependencies for ethical judgments. Prior to Jones’ research, historical research
by Ferrell and Gresham (1985), Hunt and Vitell (1986) and Dubinsky and Loken (1989)
confined ethics to marketing decisions or in a psychological context instead of applied ethics
with defined situational factors. This research relates to Jones’ theory in that ethical decisions
include individual, situational and issue specific variables which have a combined effect upon
the moral agent in ethical decision-making. Specifically, the present research question is
congruent with Jones’ theory as moral intensity will be utilized as an issue dependent test for
understanding the extent, if any, that moral intensity acts as a moderating variable in ethical
decision-making.
The concept of issue dependency is based on Jones’ identification of six factors that
comprise moral intensity: magnitude of consequences; social consensus; probability of effect;
temporal immediacy; proximity; and, concentration of effect. In this theory, the total benefit or
harm to society of the moral dilemma is the notion of moral consequences.
Social consensus is the general agreement in society as to the good or bad of an action.
This consensus is derived from both logical and empirical explanations by examining the rule of
law and social views of transgressions (McGhee, 2015). When the likelihood of an action is
considered along with the consequences, probability of effect influences the relative moral
intensity of a contemplated action (Treviño et al., 2006). Temporal immediacy refers to the time
interval between the decision to undertake moral action and the commencement of consequences
of that choice. In a direct relationship higher temporal immediacy roughly equates to increased
moral intensity.
The relative psychological, cultural or social nearness that the moral agent has to those
affected by a moral decision is the concept of proximity. Person(s) affected by moral judgment to
whom the moral agent shares closer proximity generally have higher moral intensity (Morris &
McDonald, 2013). Finally, concentration of effect is a function of the span of individuals
affected by a moral action. In an inverse relationship, a direct impact of moral significance on
fewer individuals is posited by Jones to have higher concentration and thus more intense
consequences. In Figure 3, Jones’ theory of moral intensity is provided with Rest’s model of
moral judgment expressed in the linear horizontal sequence with indications for the factors of
Treviño’s interactionist model.

Figure 3. Jones’ Moral Intensity Theory

Reprinted from Jones, T. M. (1991). Ethical decision-making by individuals in organizations: An issue-contingent
model. Academy of Management Review, 16, 366-395. Copyright 1991 Thomas Jones.
As part of the broader theory of ethical business cognition, the theory of moral intensity
provides an issue contingent situational variable that can be viewed along with the previous
theories by Kohlberg, Rest and Treviño. Therefore, the situational variable of moral intensity can
be examined as a component of business ethics along with other individual variables.

Critcism of Jones’ model focuses on the both the subjective nature of moral intensity as
well as the role of organizational factors in interpreting the consequences of ethical decisions.
Yu (2015) compared Jones’ (1991) model to an ethical decision-making model by Kelley and
Elm (2003) with two critiques. First, Yu suggests that moral intensity as defined by Jones is
purely subjective in nature and that the inclusion of social consensus broadens the view of social
norms beyond the individual. Second, organizational factors are argued to independently
influence ethical decision-making, absent individual interpretations of moral intensity. For
example, Yu asserts that the dispersion of decision-making in large organizations may mitigate
the effect of moral intensity since any individual’s role in the operation of the enterprise may
dilute the ability of a single individual to realize the magnitude of decisions.
Jones’ moral intensity theory has been systematically examined and validated within the
context of the four-component model including the facets of moral awareness, moral judgment,
moral intent and moral behavior (Craft, 2013). Examining moral intensity in a cross-cultural
situation Ho (2010) found that culture did not directly influence ethical perceptions consistent
with Jones’ theory. Leitsch (2004) found support for Jones’ notion of moral intensity given a
variation in scenarios for accounting students. Similarly, in a study of human resource
professionals Mencl and May (2009) found that Jones’ concept of magnitude of consequences
held true for human resources professionals’ expectations of moral responsibility by others in
situations of escalating moral intensity. Finally, on a confirmatory basis, researchers have
correlated increased moral intensity with higher levels of unethical conduct consistently with
Jones’ theory of moral intensity (Street & Street, 2006).

Mitroff & Denton’s Theses of Workplace Spirituality
Theories about spirituality and religion have changed over time from concepts once
transposable to more recent views as divergent paradigms (Saucier & Skrzypinska, 2006).
Specific religions are often social groups with institutionalized belief systems and rites espoused
by the specific mystic, spiritual and supernatural experiences of one or more individuals (Kim,
Smith, & Kang, 2015; Schneiders, 1986). Most major religions have a transcendental aspect but
not all spirituality is necessarily associated with religion (McGrath, 2013). Current perceptions of
religion and spirituality have evolved as both a matter of social context and individual behavior
(Fourie, 2014).
Contemporary views of religion. Trends over the last decade show people losing
confidence in organized religion (Gallup, 2016). From 2006 to 2016, the percentage of
American’s with confidence in organized religion declined from 52% to 41%. The in-decline
confidence behind organized religion is in part attributable to the sex abuse scandals in the
Catholic Church as well as views of other organized denominations (Lipka, 2015). The decline in
confidence in religion has also been directly observable in church attendance as well. In 2015 in
the United States, individuals self-reporting affiliation with any religion comprised 76.6% of the
total population, yet weekly attendance at religious services has declined from 22.3% in 1975 to
18.7% in 2010 (Gallup, 2016; Rossi & Scappini, 2014). The data on religious affiliation and
church attendance in the United States reflects a growing contradiction: religious affiliation in
the United States is fairly stable yet religious service attendance has been in steady decline.
An additional aspect in the larger trends offers some clarity on this apparent contradiction
of lower church attendance yet higher instances of spirituality: the percentage of people who
report weekly spiritual experiences have increased from 52% in 2007 to 59% in 2014 (Gallup,
2016). Recent surveys illustrate this divergent demographic as six in ten people in the United
States have weekly feelings of spirituality but only two in ten attend religious services and the
gap between these populations has only widened over time. This contradiction between religious
affiliation, church attendance, and spirituality has gain sufficient attention in research to
sufficiently differentiate from these concepts.
Religion versus spirituality. As a product of these specific beliefs and practices, religion
is considered by many people as related to institutions or dogmatic behaviors whereas spirituality
is a distinctly individual phenomenon (Fourie, 2014). The distinction between the ideals of
religion and spirituality commences with an understanding of the origins of these words. The
origins and meaning of religion and spirituality in a social context then translates into the
theoretical framework of spirituality as a distinct phenomenon.
The word religion is derived from the Latin phrase religio, which is derived from ligo
which translates to ‘tie’ or ‘bind’ (Saucier & Skrzypinska, 2006). Contrasted with this fact, is the
word spirituality derived from the Latin spiritus which translates to ‘breath.’ More directly,
research shows that people view religion as being dogmatic, closed-minded, exclusive,
authoritarian and rule-based. Contrasted with the rigid structure of religion is spirituality which is
considered to be inclusive, individualistic, expressive and open. So clear is this difference,
researchers have found evidence for growing lay populations that readily distinguish between
religion and spirituality as distinct vectors. So common is agreement on these differences that
some studies find 20% or more of the general population in the United States readily identify as
spiritual but not religious (Willard & Norenzayan, 2017). The differentiation between traditional
views of religion and modern views of spirituality has been studied to understand change
perceptions as well as similarities and differences (Zinnbauer, Pargament, & Scott, 1999).
Customary interpretations of religion have given way to modern perceptions of
spirituality which are individualistic, relational and inclusive in nature (Table 2).
Table 2:
Traditional and Modern Approaches to Religion & Spirituality
Traditional Modern
Religion as a broad band construct Spirituality as a broadly defined construct
Spirituality not widely differentiated from Spirituality explicitly differentiated from
religion religion
Emphasis of personal religiousness Emphasis on personal, relational spirituality
Religion includes substantive and functional Substantive religion contrasted with
elements functional spirituality
Religion regarded as positive and negative Spirituality regarded as positive, religion as
negative
Adapted from Zinnbauer, B. J., Pargament, K. I., & Scott, A. B. (1999). The emerging meanings of religiousness
and spirituality: Problems and prospects. Journal of Personality, 67, 889-919. Copyright 1999 Zinnbauer et al.
Spirituality as a broader construct is more individualistic and pliable than the concept of
religion. The key managerial implication from evolving social theory with spirituality is to
recognize that embracing spiritual diversity through spiritually accommodative cultures should
not be perceived as an endorsement of any specific religion. Rather, business cultures that are
spiritually accommodating are viewed by some workers as endorsements of diversity, inclusion,
and individualism. Thus, the evolving theory of spirituality as a distinct construct from religion
reflects a social change that supports ideals of individuality and diversity.
Evolving views of spirituality are in part linked to existential views of employment and
the goals of the business enterprise (Lent & Brown, 2013; Neal, 2012). Modern paradigms of the
workplace developed from the post-industrial revolution realm of factories, manual labor and
defined work periods where employment was scarce, and competition amongst employees was
high to retain income (Schutte, 2016). This emerging post-modern view of the workplace has
been shaped by both demographics and identity that workers assume as part of their
employment.
Demographics have been shaped by the promotion of Millennials as a large and growing
majority of the workforce (Fourie, 2014). The Millennial generation seeks higher levels of
satisfaction from their work as their cadres of fellow workers comprise a higher proportion of
their social community activity (Deloitte, 2017; Guillén, Ferrero, & Hoffman, 2015). Increased
anonymity in residential neighborhoods, as well as lower participation in social groups and
religious services, means that Millennials seek higher connectedness in the workplace. Further,
their values such as ecological sustainability, social conscience, and global view shape
Millennials’ expectation for employers to contribute more solutions to global social issues such
as energy, poverty and justice concerns (Hanson-Rasmussen, Lauver, & Lester, 2014).
In modern business parlance, these expectations are aligned with corporate social
responsibility and the triple bottom line: people, planet, profits (Klimkiewicz & Oltra, 2017;
Schutte, 2016). Today, more people subscribe to the view of work as an inextricable part of their
self-identity. This emotional investment of self-identity along with interconnectedness leads to a
critical change in workers’ expectations for the business enterprise interweaved with ideals of
individual spirituality.
Millennials and other workers adopting this post-modern view of the workplace espouse
a notion of practical spirituality to gain a profound understanding of their individual role in the
larger social goals of the business enterprise (Fourie, 2014). This post-modern view of business,
individual spirituality, and social justice has been described by the Latin phrase fides quarens
societatem meaning “faith in search of social embodiment” (p. 6).
The theory of social embodiment in faith and spirituality has broad implications for
business leaders. First, Millennial workers are motivated and demonstrate higher levels of
affective commitment when their organization has clearly defined objectives (Mercurio, 2015).
Second, workers’ identities are tied closely to the business enterprise and workers want to be
associated with organizations that strive to mediate social problems. Third, a higher level of
ethical business conduct is expected by workers seeking social responsibility as a prima facie
goal of the enterprise.
Together, the evolution of theory regarding post-modernism and spirituality has
implications for business leaders responsible for shaping the strategic goals and success of the
organization. For business leaders, the simplistic pursuit of profit unfettered by altruistic social
goals embodied in practical spirituality risks disengaging an entire generation of knowledge
workers. Thus, the theory of practical spirituality has evolved as component of the post-modern
view of employment and embodies social responsibility and expectations for the ethical conduct
of business managers.
Global themes of spirituality. Spirituality is a theoretical construct in individual
cognition and decision-making both internal and external to the business enterprise. While
spirituality is a multidimensional phenomenon, Mitroff & Denton’s global theses of workplace
spirituality have synthesized a set of regularly recurring common themes that form the basis of
theoretical research (Fourie, 2014). These theses are notional by virtue of the subject yet span a
sufficiently broad range of social, cultural and demographic specifics that collectively define
spirituality in theoretical terms (Gibbons, 2000). The recurring themes common in the theoretical
development of spirituality include: transcendence; interconnectedness; meaning and innerness
(McGhee & Grant, 2016; Mitroff & Denton, 1999).
Transcendence as a common theme in spirituality refers to beliefs in both a purpose
beyond the individual and the creation of context beyond any current situation (McGhee, 2015).
Striving for goals that create a greater benefit to society instead of just to the individual and
examining a current situation in a broader context, transcendence is both aspirational and
inspirational in nature. Interconnectedness in the context of spirituality defines a deeper and
more meaningful connection toward other people (McGhee & Grant, 2016). Consistent a larger
sense of continuum in the universe, interconnectedness includes an awareness of action and
reaction that resists the compartmentalization or isolation of activity from result (Speck, 2005).
According to Mitroff and Denton (1999) spirituality also evokes a sense of meaning or
purpose which adds importance and sacredness to ordinary activities. In part a belief in the
guiding forces of nature, purpose conveys a sense of a higher order or power which adds
significance to words and actions. The notion of a submitting to a higher power is a key measure
of ego strength as an individual moderator. Finally, spirituality is conveyed by the theme of
innerness which is a source of emotional strength and resilience. Further, innerness includes the
innate ability for self-examination of action contrasted with an ideal internal standard of
behavior. This inward reflection and ability to draw mental strength from within are instrumental
concepts of innerness. Altogether the commonality of transcendence, interconnectedness,
meaning, and innerness recur as definitional aspects of theoretical spirituality.
This research relates to the theses of Mitroff and Denton (1999) in several important
respects. First, this study subscribes to the broader view of spirituality as described by these
broader themes. Second, the selection of instrumentation to include the SAS aligns with these
same themes. Therefore, the research questions pertaining to and defined by spirituality align
with the theory of spirituality as articulated by Mitroff & Denton.
Collectively, moral awareness and judgment, moral intensity and spirituality form the
theoretical foundations of ethics and spirituality in the workplace. From Kohlberg’s theory of
moral development to Rest’s theory of ethical decision-making, the theoretical understanding of
ethical decision-making has evolved to encompass variables that influence decision-making.
Trevino’s interactionist theory further recognizes individual and situational variable that
influence cognition that affects ethical discernment. These theoretical foundations delineate the
major themes of individual and situational variables that ethical decision-making. Within these
major themes, prevalent individual variable subthemes include gender, education, age and
spirituality in ethical decision-making. Predominate situational subtheme of moral intensity is
also discussed. A review of recent literature follows to explore the state of the field in
contemporary ethics and spirituality in the workplace.
Review of the Literature
A Google Scholar search of business ethics and spirituality comprises more than 65,200
relevant articles since 2007 and at least 19,300 articles since just 2014 showing the growth of
this body of research. This body of research indicates that ethical decision-making is most
effectively studied from a holistic view comprising both individual factors such as spirituality as
well as also situational factors that affect specific moral dilemmas (Rawski et al., 2014; Treviño
et al., 2006).
Recent investigations into ethical decision-making and spirituality seek to expand upon
current theories to develop specific understanding about the roles of individual and situational
variables in decision-making. The studies of individual variables include both readily identifiable
attributes such as age, experience, and education but also include more abstract characteristics
such as culture and spirituality. Further building on theories of Rest and Trevino, literature has
expanded our understanding of situational variables such as organizational ethics, leadership, and
moral intensity. With the goal of explaining the distinct processes of moral awareness, judgment,
intent, and action, researchers explore the variables that influence these ethical outcomes. The
examination of the recent research provides a background to the current study of spirituality as a
factor in moral dilemmas.
Individual Variables in Ethics
Current literature exploring individual variables in ethical decision-making has focused
on both easily observable and subtler interpersonal differences. Observable measures such as
education, work experience, and age are most frequently examined variables in ethics (Craft,
2013). More recently, research has expanded by also studying variables that affect cognition but
may not be as easily observable such as religiousness and spirituality. These new inquiries are
partially attributable to the development of instruments that can quantify the role that spirituality
can have in decision- making (Gorsuch & McPherson, 1989).
Education. In addition to studies regarding gender and ethical judgment, a body of
contemporary literature is devoted to understanding education as an individual variable in ethical
decision-making. Education is an individual construct which includes both formal education
consistent with Kohlberg’s theory of moral development as well as training in ethical awareness
and identification of moral issues (Said & Al-Tarawneh, 2013). In terms of formal education,
business school ethics curriculum has roughly doubled since 2005 as reflected by the Aspen
Institutes’ survey of 139 AACSB, EQUIS and/or AMBA programs finding that 80% of business
graduate schools offer ethics training as part of the broader business curriculum (Rasche, Gilbert,
& Schedel, 2013).
More telling in the Aspen Institute’s survey is the finding that ethics education is
compulsory in only 31% of these same graduate programs which leads to questions of either
commitment to ethics but faculty or ability of such training to improve ethical judgment. The
debate of including compulsory or non-compulsory ethics training in the business curriculum has
led researchers to question the effectiveness of this teaching (Cameron & O’Leary, 2015;
Dzuranin et al., 2013; Harkrider et al., 2012; Reynolds & Dang, 2015; Wankel & Stachowicz-
Stanusch, 2011).
Saat, Porter & Woodbine (2012) investigated the effectiveness of formal ethics training
in a university setting and found that accounting students enrolled in one 14-week ethics courses
exhibited higher cognitive moral development compared to students without ethics education. In
this study, higher moral awareness was measured using Rest’s Defining Issues Test. Similarly, in
a post-enrollment assessment of ungraduated students Quesenberry, Phillips, Woodburne &
Yang (2012) concluded that students enrolled in a business curriculum that incorporated an
ethics component achieved higher subsequent scores for ethical reasoning.
The earlier study by Chen, Velasquez Tuliao, Cullen, & Chang (2016) regarding cross-
cultural perceptions of ethics and gender found that males were more responsive to ethics
training while females are more relativistic following similar training. Martinov-Bennie and
Mladenovic (2015) found that ethics education which was integrated as part of business
curriculum resulted in higher moral awareness and improved ethical judgment. While some
research including has disputed the efficacy of formal ethics training and the effectiveness of the
approach by business curriculum, the preponderance of investigations support Kohlberg and
Rest’s position that incorporating ethics in formal curriculum increase moral awareness and
ethical judgment (Christensen, Cote, & Latham, 2016; Floyd, Xu, Atkins, & Caldwell, 2013).
Thus, consistent with theories of moral development current literature supports the direct
relationship between education and ethical awareness.

Age and maturity. Kohlberg’s theory of moral development cites age or maturity as a
function of moral development from the stages of pre-conventional, convention and post-
conventional (Kohlberg & Hersh, 1977). A growing body of literature examines the correlation
between age including broader measures of maturity and moral judgment (Chan & Leung, 2006;
Eweje & Brunton, 2010; Gupta et al., 2011; Na & Jian, 2014; Pham et al., 2015; Valentine &
Rittenburg, 2007).
Ludlum et al. (2015) study of community college students examines the variables of age,
years in school, marriage and having children as both direct and indirect measures of maturity. In
this research, moral awareness was found to be statistically correlated to students’ age as well as
years in school, marriage and having children. Perhaps most telling is research that controls for
both gender and education, including ethics training, which finds that age is highly correlated
with both ethical awareness and also moral judgment (Pham et al., 2015).
Broader measures of age such as work experience and occupational based studies support
the notion that maturity is a reliable predictor of ethical awareness and judgment but also that
adults may reach a plateau of ethical judgment consistent with Kohlberg’s theory (Gupta et al.,
2011). A meta-analysis of studies on the correlation between age and ethical conduct indicate
that studies that refute the correlation between these variables tend to be in the minority of
inquiries (Musbah, Cowton, & Tyfa, 2016). Research in broader age brackets indicates a
diminishing increase of maturity that generally correlates with the idea of adults reaching
conventional levels of maturity in alignment with seminal thinking (Phau & Kea, 2007). Thus, a
majority of examinations suggest that maturity, as indicated by age and work experience, is a
significant contributor to moral judgment consistent with Kohlberg’s theory of moral
development.
Spirituality. Individual spirituality is a broader construct than religiousness and is an
individual factor in cognition and ethical business decision-making (Hardy et al., 2014). Whereas
religion or religiosity may be associated with a specific belief set of a denomination or deity,
spirituality transcends both culture and social philosophies as a human belief in a higher order of
being (Sims & Bingham, 2017). Accordingly, a majority of people identify with aspects of
spirituality such as an awareness of connectedness, contentment, purpose, and transcendence
(Egan et al., 2013). These same aspects of spirituality influence individual perception and
cognition in business situations where judgment or dilemmas are concerned (McGhee & Grant,
2016). Therefore, spirituality influences individual ethical behavior through both higher
awareness and action in business decisions.
The association between individual spiritual maturity and higher ethical action is
advanced by Barron & Chou (2017), Hardy et al. (2014) and Giacalone et al. (2014). McGhee
(2015) examined the influence of individual spirituality, as defined by Mitroff & Denton’s global
themes of spirituality include transcendence; interconnectedness; meaning and innerness, as an
individual factor in ethical decision-making and concluded that higher levels of spirituality as
indicated by relevant psychometric measures lead to improved ethical judgment and action along
with potential organizational benefits such as increased organizational commitment. The
complexity of individual actions that produce ethical judgments warrants that current research is
extended to include situational variables that may further influence the relationship between the
variables of spirituality and ethical conduct (McMahon, 2002). A situational variable that may
influence this known relationship is moral intensity (Jones, 1991; Morris & McDonald, 2013).
Moral intensity is defined by the magnitude of a specific ethical dilemma and is an unexplored
situational factor vis-à-vis the role of spirituality in ethical decision-making. Further, moral
intensity has been separately theorized as a situational factor that impacts ethical decision-
making, but there is an incomplete understanding of all the individual factors that also might
influence moral judgments (McGhee, 2015). In addition to education and age, research has
identified spirituality as a key individual variable in ethical decision-making (Albaum &
Peterson, 2006; Crossan et al., 2013; Junghare, 2016; Kanagaretnam et al., 2015; Leventis et al.,
2015; McGhee, 2015; McGhee & Grant, 2016; Peterson et al., 2010). In broad sociological
terms, scholars have identified individual spirituality as a macrosocial phenomenon and
explanatory of extrinsic personality characteristics such as honesty, empathy, and
interconnectedness in ethical decision-making (Barnett, Bass, & Brown, 1996; Caliskan &
Akbas, 2014; Karami, Olfati, & Dubinsky, 2014; Maltby, 1999; Walker, Smither, & DeBode,
2012; Weaver & Agle, 2002).
The referential consistency of spirituality in ethics is attributed to an individual’s
perception of role salience which defines expectations for cognition and behavior across a
variety of normative social identities. The pervasive aspects of spirituality have been identified
as a predictor of workers’ honesty and truthfulness in a range of business situations (Karami et
al., 2014; Vitell, 2009). Walker et al. (2012) found that spiritually accommodating businesses
benefit substantially from workers that are able to fully integrate faith and work. In addition to
increased affective commitment by employees; which is coveted by modern businesses,
decreased turnover and increased job satisfaction are among just a few of the benefits when
workers can integrate spirituality in the workplace (Trott, 1996).
Some studies have directly examined the effect of spirituality on individual personal
characteristics such as locus of control and interconnectedness which are characteristics
identified in Rests’ model (Schepers, 2003). Individuals with higher measured values of
spirituality have also been found to have higher measures of internal locus of control and
interconnectedness (Giacalone et al., 2014). An important linkage to spirituality and ethics is
findings that individuals with higher levels of internal locus of control are correlated with higher
levels of ethical decision-making (Ho, 2010). Hardy et al. (2014) found that individuals with
instances of daily spirituality reported stronger moral emotions such as gratitude, empathy, and
forgiveness.
In additional to increased ethical judgment and affective commitment, specific benefits of
workers with higher levels of spirituality include increased accuracy, fewer financial
misstatements and reduced operating costs for financial audits (Brady, Peterman, Fitchett, Mo, &
Cella, 1999; Leventis et al., 2015). As such, empirical data indicates a range of highly relevant
and potentially performance improving benefits to the business enterprise related to individual
spirituality. Collectively, recent examinations detail a direct relationship between individual
spirituality and increased ethical decision-making.
Situational Variables in Ethics
Situational variables that affect ethical choices span both social norms, organizational
values, and the influence of senior leaders in the business enterprise to set standards of conduct.
However, before the effect of these social influences can be measured in Rest’s third component
of ethical decision-making, individuals must assess the magnitude of decisions relative to these
expectations. Moral intensity captures the assessment or extent of a moral imperative situation
and is derived from these situational factors including social and value-based influences (Jones,
1991; Morris & McDonald, 2013). As a product of external influences, moral intensity is the
dimensional forces which collectively act upon the individual from the external environment
(Treviño et al., 2014).

Moral intensity. The six dimensions of moral intensity that researchers examine include
Magnitude of Consequences; Social Consensus; Probability of Effect; Temporal Immediacy;
Concentration of Effect; and, Proximity (Jones, 1991). To understand each component of moral
intensity relative to ethical cognition and action, researchers systematically evaluate each
component in conjunction with the moral decision-making process depicted in Rest’s four-
component model of moral awareness, moral decision-making, moral intention and moral action
(McMahon & Harvey, 2007).
Research by Chia & Mee (2000) and Treviño et al. (2006) found that the moral intensity
dimensions of Social Consensus and Magnitude of Consequences are significant predictors of
moral awareness. Further, this finding supports the conclusion that reduced emphasis on
Concentration of Effect is also a predictor of moral awareness. However, the roles of Proximity,
Temporal Immediacy, and Probability of Effect are less certain on moral awareness.
Other research by Morris & McDonald (2013) finds that Social Consensus and
Magnitude of Consequences are significant predictors of moral judgment while Probability of
Effect has an undetermined influence. Also, in a study of students attending a service academy,
researchers evaluated Rest’s component of moral judgment and found that the moral intensity
dimensions of Proximity, Temporal Immediacy, and Concentration of Effect are found to have
no influence (Lincoln & Holmes, 2011). Much of the research into the component of moral
intention finds that Social Consensus, Magnitude of Consequences and Probability of Effect are
important predictors of moral intention.
Other than the Milgram studies where participants are asked to administer successive
electric shocks to confederate subjects, there is a dearth of research into the relationship between
of moral action and moral intensity (Reidenbach & Robin, 2013). A meta-analysis of the
commons instruments used to evaluate moral intensity and ethical conduct is the moral equity
component of the Multidimensional Ethics Scale (Craft, 2013). Further, Sparks & Siemens
(2014) found a dual nature to moral dilemmas where individual and situational factors converge
during moral cognition.
Moral intensity has also been found to influence ethical judgment when factors such as
punishment severity vary (Rawski et al., 2014). Thus, a survey of contemporary investigations
finds that moral intensity as a situational variable can influence ethical awareness, intention, and
judgment as identified in Rest’s four component decision model.
Collectively, the review of related literature establishes the central themes in moral
awareness of both individual variables and situational variables. The challenge for comparability
of current research to prior studies is to utilize comparable quantitative methods for comparing
results between populations and dimensions over time. Fortunately, valid quantitative tools to
measure spirituality, ethics and moral intensity have been developed to aid in comparability of
results and toward the goal of extending prior research. As such previously validated survey
instruments will be utilized for analyzing each of the variables for the proposed research.
Instrumentation
Measuring the components of ethical decision-making, spirituality, and moral intensity
requires instruments that consider the complex dimensions of these constructs. Current relevant
research was primarily considered to explain the selection of each instrument. Additional
considerations in instrument selection include internal reliability and where appropriate
convergent reliability (Nunnally, 1978). Collectively, these criteria for each instrument are
examined in this section.
Selecting an instrument to measure ethical decision-making for this study requires

consideration of relevancy based on currently literature in the field of ethics and spirituality, a
broad range of philosophical view of ethics, and sufficient internal reliability. The
Multidimensional Ethical Scale (MES) has been used extensively to evaluate the linkage
between religion, spirituality and ethical decision-making (Karami et al., 2014; Singhapakdi,
Marta, Rallapalli, & Rao, 2000; Walker et al., 2012). Further, the MES incorporates all five
moral philosophies which comprise modern ethical dilemmas: deontology; relativism; justice;
utilitarianism; and egoism (Lehnert, Park, & Singh, 2015). Finally, internal reliability of the
MES is adequate as reflected in a Cronbach α = 0.80 while also having acceptable convergent
validity ranging from 0.27 to 0.49 (McGhee, 2015). Instruments deemed to exhibit good internal
reliability generally have a Cronbach α >= 0.70 (Cho & Kim, 2015). Therefore, Eric Reidenbach
and Donald Robin’s MES was selected for this study due to use in similar quantitative studies of
spirituality and ethical decision making, universality of moral dimensions presented, and
sufficient internal reliability.
Given the global themes for spirituality previously and instrument criteria discussed, five
potential spiritual assessments were considered for measuring individual spirituality in this study.
First, the Spiritual Well-Being Scale of the Functional Assessment of Chronic Illness Therapy or
FACIT was not selected due to the intended applicability for chronically ill persons. Second, the
Spirituality Subscale of the Mental, Physical and Spiritual Well-being Scale did not achieve the
criteria for reliability due to identified issues with six of the items in the survey (Schrank, Riches,
Coggins, Tylee, & Slade, 2013). Third, the Self-Transcendence Scale or STS has been studied
extensively and was discounted for use due to the inclusion of items that are unclear and possibly
controversial to many populations (Aldwin, Park, Jeong, & Nath, 2014). The fourth was the
Spiritual Well-being Scale, or SWB was discounted due to studies which show respondents
display a bias for social desirability in responses which weakened the confirmatory factor
analysis of this instrument (Unterrainer, Lewis, & Fink, 2014).
Next, the Spirituality Assessment Scale or SAS developed by Judy Howden (1992)
measures four scales: unifying transcendence; purpose and meaning in life; innerness; and
transcendence. SAS has been used extensively in quantitative studies measuring spirituality
(Forsythe, 2016; McGhee, 2015; McGhee & Grant, 2016; Peng, 2015; Peng & Chen, 2014;
Qadri, Hassan, & Sheikh, 2017). The SAS demonstrated the highest internal consistency
amongst the considered spirituality instruments that aligned directly with the global spiritual
themes. Also, the SAS has acceptable construct validity in addressing these scales and sufficient
internal reliability as indicated by a Cronbach α = 0.92 (McGhee, 2015). Therefore, SAS was
often used in quantitative studies with demonstrated applicability in business, education, nursing
and counseling populations as well as the highest internal reliability.
Vella-Brodrick and Allen’s (1995) comparison of psychometric properties of the
spirituality assessments indicate the SAS is the choice instrument for use in this study (Figure 4).
Figure 4. Psychometric Properties of Individual Spirituality Assessments

Reprinted from de Jager Meezenbroek, E., Garssen, B., van den Berg, M., Van Dierendonck, D., Visser, A., &
Schaufeli, W. B. (2012). Measuring spirituality as a universal human experience: A review of spirituality
questionnaires. Journal of Religion and Health, 51, 336-354. Copyright 2012 de Jager Meezenbroek et al.
Finally, moral intensity will be measured by the Perceived Moral Intensity Scale or PMIS
developed by Joan McMahon (2002) via questionnaire responses. The PMIS is uniquely
designed to measure each of the moral intensity factors developed in Jones (1991) theory. Given
the six variables comprising moral intensity, this study will focus on the dimensions of
Magnitude of Consequences, Social Consensus and Probability of Effect as predictors of moral
awareness.
McMahon’s PMIS has been widely used in quantitative studies to measure moral
intensity in ethical dilemmas for business and industry (Alteer et al., 2013; Mäkiniemi & Vainio,
2013; Morris & McDonald, 2013; Ng, White, Lee, & Moneta, 2009; Shawver & Miller, 2017;
Stonciuviene & Naujokaitiene, 2014). The PMIS is a 10-item 7-point Likert type instrument that
measures on the specific dimensions of Magnitude of Consequences and Social Consensus
Probability of Effect for understanding moral awareness. McMahon’s PMIS has demonstrated
sufficient internal reliability with a Cronbach α = 0.73 (Arel, Beaudoin, & Cianci, 2012). Thus,
due to extensive use in similar studies, specific alignment with Jones’ theory, and sufficient
internal reliability, McMahon’s PMIS is found to be appropriate for this study of moral intensity
as a moderating variable.
Methodology
Alignment of the research method with an appropriate design requires a clear definition
of the research problem and consistency with similar studies (Holton & Walsh, 2016). The
present research examines the potential relationship between the variables of ethical decision-
making, spirituality and moral intensity which is most compatible with quantitative methods
(Neuman, 2003). The design of this research is constructed to examine the extent, if any, of a
relationship between the variables without implying causality (Neuman & Robson, 2014).
Surveying the related literature, several studies utilize compatible methodologies to the
present research methods. First amongst these studies, McGhee (2015) adopted a similar
approach to quantitative methods for the study of spirituality and ethical decision-making. In this
study, a correlational quantitative research method was applied in the use of Reidenbach and
Robin’s (2013) MES, specifically the Moral Equity component as presently studied, and
Howden’s (1992) SAS.
The similarity between McGhee’s early study and subsequent research effectively
translates the first hypothesis in the present study as a direct extension of his work (McGhee &
Grant, 2016). Secondly, McGhee further developed comparable quantitative studies by Beekun
and Westerman (2012) with the variant of the early study using the MES along with Wheat’s
(1992) Human Spirituality Scale or HSS instead of the Howden’s SAS. Finally, other than
Beekun and Westerman (2012), an additional noteworthy predecessor of McGhee’s research that
also used a quantitative method was Fernando and Chowdhury (2010) correlational study of
spirituality and ethical orientation for Australian Stock Exchange executives. As a further variant
from later research, this study used Forsyth’s (1992) Ethics Position Questionnaire and Fisher’s
(1998) Spiritual Health and Life-Orientation Scale. Collectively, McGhee, Beekun, and
Westerman, as well as Fernando and Chowdhury, employed quantitative methodologies in the
study of ethical behavior and spirituality similar to the present study.
The role of moral intensity in ethical decision-making with quantitative research methods
was utilized by Lincoln & Holmes’ (2011) quantitative study of United States Navy Academy
undergraduate students. In this study, Lincoln and Holmes similarly used Reidenbach, and
Robin’s MES combined with a precursor instrument of McMahon’s (2002) PMIS, which is
Singhapakdi, Vitell and Kraft’s (1996) perceived moral intensity scale.
Similarly, Rawski et al. (2014) quantitatively examined moral intensity as a moderating
variable between punishment and a manager’s moral identity or orientation in a context similar
to the present study. In this correlational study of Israeli business professionals and students, four
hypothetical situations and decision responses were developed using Barnett’s (2001) measure of
moral intensity, Aquino and Reed’s (2002) Moral Identity Symbolization and Identification,
together with increasingly severe punishment alternatives. Thus, both the Lincoln and Holmes
(2011) and Rawski et al. (2014) studies also support the quantitative research methods employed
for moral intensity and ethical decision-making.
Summary
In conclusion, this chapter provides the theoretical frameworks from by Kohlberg, Rest,
Trevino, and Mitroff & Denton as well as the contemporary research literature on spirituality,
ethical decision-making, and moral intensity (Kohlberg & Hersh, 1977; Mitroff & Denton, 1999;
Rest, 1986; Treviño et al., 2006). Current research into spirituality and ethics yields beneficial
instruments for systematically measuring spirituality and ethics as distinct constructs. However,
our understanding of the relationship between spirituality is still an emergent field of knowledge.
In this regard, the present study addresses the current research gap twofold.
First, this research extends the relational understanding between spirituality and ethical
decision-making. While McGhee (2015) made considerable strides through the innovative
application of the MES and SAS instruments, the population in his study was limited to
participants in New Zealand service organizations. The present study addresses the gap of
knowledge by applying these instruments across a broader cross-section of the population in the
State of North Carolina to determine if McGhee’s findings apply cross-culturally and across a
larger subject base.
Second, the core premise of Treviño’s interactionist theory remains untested given that
known research has examined either individual (spirituality) or situational (moral intensity)
variables in ethical decision-making but not both types variables simultaneously as provided by
the current study’s moderating variable focus (Treviño, 1986). The second hypothesis in this
study seeks to address the gap for the interaction of both variables by introducing moral intensity
as a moderating variable as developed by Rawski et al. (2014). Collectively, addressing both
aforementioned gaps in current research is the goal and purpose of this study.
The application of individual and situation variables that affect ethical decision-making
for business leaders is valuable from several perspectives. First, business managers should be
aware of the importance of organizational environments to encourage ethical conduct. Second,

business leaders should understand the significance of individual characteristics in selecting
workers with personality traits such as spirituality that support ethical decisions. A discussion of
the methodology, statement of the problem, research questions, and design will follow next.
Chapter 3: Methodology
The purpose of this quasi-experimental correlation study was to examine the relationship
between individual spirituality and ethical decision-making in business considering the
interactivity with moral intensity for working adults in the State of North Carolina. Participants
for this study include employed adults in the State of North Carolina between the ages of 30 and
65 with at least a two-year college degree. The results of this study can be used to inform
business leaders of the possible advantages of spiritually accommodating business cultures on
encouraging ethical conduct in the workplace.
In this chapter, the methodology of the present study will be developed as well as a
restatement of the problem, research questions, and methodology. The intent of using a
quantitative, correlation design is to evaluate survey data and determine the extent, if any, of a
relationship between the independent variable spirituality and the dependent variable ethical
decision-making. Also, additional quantitative analyses were employed to separately study the
moderating effect, if any, of moral intensity on the relationships between spirituality and ethical
decision-making.
Finally, a discussion of the selection of instrumentation and procedures used for
collecting and analyzing the data according to the hypotheses will conclude the review of
methodology. Included in this discussion will be measures of validity and reliability related to
the research instruments and methods. This chapter will close with a review of the ethical
considerations related to this research, and the use of human subjects will be discussed along
with the limitations of this research methods.

Statement of the Problem
Research shows ethical business decisions are the result of both individual and situational
factors (Rest, 1986; Treviño et al., 2006; Treviño et al., 2014). Spirituality is an individual
construct in ethical business decision-making as identified by the following researchers.
Fernando & Chowdhury’s (2010) study of business executives in Australia found spiritual well-
being predicts the orientation of idealism, one component of ethical decision-making in business
executives. Issa & Pick (2011) concluded that interconnectedness as a core aspect of spirituality
explains significant aspects of moral business conduct for service organization workers in
Australia.
Research with service organization workers in New Zealand by McGhee (2015)
concluded a person’s degree of spirituality significantly influenced moral judgment (McGhee &
Grant, 2016). In addition to the individual factors, moral intensity is one situation factor which
studies show effects ethical judgment. Lincoln & Holmes’ (2011) study of Naval Academy
students concludes that there is a relationship between moral intensity as a situational variable
and ethical judgments. Building on this research, moral intensity was similarly found by Morris
& McDonald (2013) to affect ethical judgment in undergraduate students in the United States.
Similarly, Rawski et al. (2014) concluded moral intensity affects moral judgment but is
subject to moderating variables in a study of graduate business students in Israel. Finally, Sparks
and Siemens (2014) extended the influence of moral intensity as a situational variable to judging
ethical acts by college students. These studies relate spirituality and moral intensity to ethical
business judgments through separate research. However, there is a gap in current research where
spirituality and moral intensity are both examined within the same study to understand the
potential effect of both individual and situational variables in ethical judgment. Thus, absent
from literature is an understanding of spirituality as an individual influence on ethical business
decision-making when considering the moral intensity in a business-related situational context.
As such, this research adds depth and breadth to this field of research from both
demographic and situational perspectives. First, the population of this study included working
professionals from both service and non-service organizations in the State of North Carolina
representing broader between-subjects study design than prior research. This dimensional
improvement should provide insight into populations not part of McGhee’s (2015) study and will
enable both an extension and comparison to this earlier work. Second, there is consistency in the
field of philosophical research that moral intensity interacts with ethical judgment (Morris &
McDonald, 2013).
Studies indicate a fluctuation in the intensity of moral decisions in situational terms may
alter the response to ethical dilemmas. There persists a gap whereby the independently identified
situational influence of moral intensity is presented in a study together with the construct of
spirituality in cases of ethical judgments. By introducing the perceived moral intensity from
McMahon (2002), an empirical analysis of the interaction between these known measures was
explored.
Research Questions and Hypotheses
Three variables were the focus of this study: spirituality; moral intensity; and, ethical
decision-making. The first hypothesis employs spirituality as an independent variable and ethical
decision-making as a dependent variable. Spirituality will be measured using Howden’s (1992)
SAS consistent with prior quantitative studies of spirituality by Forsythe (2016), Peng & Chen
(2014, Peng (2015), McGhee (2015), and Qadri et al. (2017). Ethical decision-making was
quantified by the Moral Equity (ME) dimension of the Reidenbach & Robin (2013) MES in a
manner consistent with prior quantitative studies of ethical decision-making by Beekun &
Westerman (2012), Clark & Dawson (1996), McGhee (2015) and Razzaque & Hwee (2002).
These variables were utilized in a correlation design to test the first research question:
RQ1: What is the relationship between individual spirituality and ethical decision-
making in business?
H10: There is no relationship between individual spirituality and ethical decision-making
in business.
H1A: There is a relationship between individual spirituality and ethical decision-making
in business.
The second research question combines spirituality and ethical decision-making with
moral intensity. Moral intensity was an additional dependent variable measured by the
McMahon’s (2002) PMIS is a comparable method as employed by Lincoln and Holmes (2011),
Musbah et al. (2016), and Sparks and Siemens (2014). Similarly, these variables will be studied
in a correlation design to address the second research question:
RQ2: Does moral intensity as a situational variable moderate the relationship between
individual spirituality and ethical decision-making in business?
H20: Moral intensity as a situational variable does not moderate the relationship between
individual spirituality and ethical decision-making in business.
H2A: Moral intensity as a situational variable does moderate the relationship between
individual spirituality and ethical decision-making in business.
For this study, demographic information along with the SAS, MES and PMIS was
compiled into one survey (See Appendix A). The compiled survey was transferred to
SurveyMonkey™ in a format which will guide respondents through the questionnaire. All
respondents participated voluntarily, were able to exit the questionnaire at any time and were
anonymous. Every complete and valid questionnaire was used for quantitative testing.
Research Methodology
The methodology most appropriate for this study is quantitative. Quantitative methods
relate to the scientific method which is useful in the examination of relationships amongst
variables and is appropriate for this research for several reasons. First, a quantitative
correlational method as chosen for this study would indicate the degree and strength of the
relationship between variables and potential computable differences in respondents’ moral
perceptions without explaining causality (Bryman & Bell, 2015). Second, quantitative methods
for the research enabled comparability with other studies using similar instruments and disparate
populations. Third, quantitative analysis yielded correlative and regressive statistics to determine
both associative and interactionist measures between variables (Kopf et al., 2016). Thus, the
aforementioned criteria justify the use of quantitative methods for this research.
Both qualitative and mixed research methods were also considered for this study.
Qualitative methods which include phenomenology, semiotics, ethnography, life history and
historical approaches, can be described as understanding the empirical world from the view of
the subject (Krefting, 1991). The underlying assumptions implicit in qualitative research include
naturalistic inquiry which implies that behaviour is directly influenced by the environment and
subjectivity which captures the viewpoint of each individual (Padgett, 2016). Mixed research
methods employ a combination of quantitative and qualitative approaches and as such maintain
the assumptions of each research method.
Both suppositions for qualitative methods were not applicable to this study for different
reasons. First, the qualitative assumption of naturalistic inquiry is untenable given the application
to ethical judgment independent of situations and environments. Essentially, individual moral
discernment is an act of judgment across a range of work and personal situations which is
inconsistent with naturalistic inquiry. Second, the qualitative assumption of subjectivity implies a
level of decision-making which is not consistently observable or measurable. This study of moral
judgment relative to spirituality and moral intensity relies upon specific observable decisions
with clear choices that are not subjective in the outcome. Therefore, given the inapplicability of
naturalistic inquiry and subjectivity to this study both qualitative and mix methods were
eliminated from consideration for this study.
Research Design
This study utilized a quantitative correlation method which is grounded in objectivity and
deductive processes to arrive at descriptive and inferential statistics for the interaction between
the variables (Neuman & Robson, 2014). The justification for this specific method pertains to the
observability of the variables through instrument data and quantifiable statistical relationships for
understanding the responses for within-subject survey responses (Rovai et al., 2013). Correlation
methods for testing hypotheses also enable comparability to prior research and enable
confirmation of these results through future research.
A qualitative research design was considered given several possible approaches (Eriksson
& Kovalainen, 2015). These qualitative research designs considered include case study,
experimental and phenomenological. Case study design is an in-depth inquiry of a single person
or event is not appropriate for this study which seeks to infer the extent of any broader
relationships for these variables across a larger population (Yin, 2013). Experimental research
design which may utilize random samples is not suited due to the limitations for establishing
relationships between variables (Neuman & Robson, 2014). Finally, a phenomenological

research design was not selected due to the individualized interpretations of experience inherent
in this design which would reduce the applicability of the study across a broader range of
individual experiences (Padgett, 2016). As such, a correlation research design was selected after
consideration of other research design options due to the inferential capabilities, understanding
of broader relationships and applicability for a broader range of individual participants.
A quantitative study design is appropriate to address both research hypotheses. Data was
collected from each of the three instruments along with the demographic information and
numerically scored. Numerical scoring of survey responses was compiled consistent with the
requirements of each instrument. From the numerical values assigned and compiled, the research
conducted statistical testing for outliers, normality, association, and moderating effect. A
statistical measure of correlation will be used to test the first research hypothesis. The second
research hypothesis will be tested using a statistical measure of moderating effect. Therefore, the
use of statistical measures for testing both hypotheses supports the use of a quantitative research
design.
Population and Sample Selection
The population for the present research related to the themes detailed in the review of
literature which consists of individuals most likely to achieved Kohlberg’s conventional level of
moral reasoning based primarily on age and educational attainment and sufficient diverse of
spiritual backgrounds consistent with the global themes of spirituality (Fourie, 2014; Pham et al.,
2015). For this study, the general population includes employed adults between the ages of 30
and 65 with a two-year college degree in the State of North Carolina. From this general
population, a random sampling method will be employed to arrive at the target population of
working adults self-identified as meeting the demographic and geographic criteria that are
registered survey respondents for SurveyMonkey™.
The United States Census Bureau estimates the population of North Carolina at
10,146,788 as of July 1, 2016 (Quickfacts, 2017). From the total state population, Suburban Stats
estimates that there are 1,359,300 adults between the ages of 30 and 65 having attained at least a
two-year college degree (SuburbanStats, 2017). For narrowing selected participants based on
employment, the employment rate for college graduates in North Carolina is estimated at 95.6%
based on statistics compiled by the University of North Carolina Population Center resulting in a
population pool of 1,299,490 potential residents for this study.
The desired sample size from this population was calculated using G*Power Software for
one dependent variable of moral equity plus two independent predictor variables of spirituality
and moral intensity (Faul, Erdfelder, Buchner, & Lang, 2009). Effect size is an indicator of the
relative strength between two or more measures indicated by the value of Cohn’s f 2 calculated as
the ratio of the variance explained to the residual error (Lakens, 2013; Maher, Markey, & Ebert-
May, 2013). Generally, a small effect size is indicated by f 2 = .02, whereas a medium effect size
is f 2 = .15 and a large effect size is f 2 = .35. Further, a Cohen’s medium effect size equal to f 2 =
.15, α = .05, and β =0.95, results in a required minimum sample size of 107 (Figure 5).
Figure 5. Sample Size Determination using G*Power
Participants meeting the demographic and geographic criteria were identified, contacted,
recruited, and selected exclusively by the SurveyMonkey™ on-line survey service. As with
similar on-line survey services, respondent self-reported demographic and geographic data were
utilized by the SurveyMonkey™ service in selecting participants. SurveyMonkey™ charged a
fee to the researcher for performing the identification and recruitment of respondents.
Participation in SurveyMonkey™ research was limited to respondents identified by the service
and that have an internet connected device such as a computer, smart phone or tablet.
All SurveyMonkey™ respondent information was confidentially maintained through both
controls of information and anonymity. Control of information was implemented by limited
access to respondent data using password protected and encrypted data files. Anonymity was
maintained by excluding individual identifiers including but not limited to Internet Protocol (IP)
address and any personal information from respondent data which could directly or indirectly
reveal individual identities. For survey participants, assurance of confidentiality was
communicated, and informed consent obtained through the SurveyMonkey™ survey application
at the beginning of the survey (See Appendix C). Respondents who did not provide informed
consent did not participate in the instrument questionnaires and exited the survey.
Instrumentation
First, respondents were informed as to the purpose of the study, their rights including
confidentiality, and required informed consent acknowledgment to begin the survey. Initially,
respondents replied to demographic questions regarding gender, location, education, age,
employment status and organizational role. If the respondent self-identified as currently
unemployed, then the survey ended, and no additional information will be collected.
In addition to demographic information collected as noted in Appendix E and scored
using Appendix I, three previously validated survey instruments were utilized for analyzing each
of the variables for the proposed research. Permission to use each instrument was obtained
before collecting survey data. First, ethical decision-making was measured using the Moral
Equity subscale of the MES as provided in Appendix B and scored using Appendix G via
questionnaire responses (Reidenbach & Robin, 2013). This 13-item 7-point Likert type
instrument measured three dimensions: moral equity, relativism, utilitarianism, contractualism,
and behavioral intentions. The application of the MES is consistent with prior quantitative
studies of ethical decision-making by Beekun and Westerman (2012), Clark and Dawson (1996),
McGhee (2015) and Razzaque and Hwee (2002). The MES Moral Equity subscale aggregate
score was the dependent variable in the first hypothesis.
Second, individual spirituality was measured by the Spirituality Assessment Scale (SAS)
as provided in Appendix A. The SAS instrument was utilized in a manner consistent with prior
quantitative studies of spirituality by Forsythe (2016), Peng and Chen (2014, Peng (2015),
McGhee (2015), and Qadri et al. (2017). This 28-item 6-point Likert type instrument measured
four dimensions: unifying transcendence; purpose and meaning in life; innerness; and
transcendence. The SAS was scored as an aggregate value per the Likert-based scoring noted in
Appendix F. The aggregate SAS score was utilized as the independent variable in the first
hypothesis.
Third, moral intensity was measured by the Perceived Moral Intensity Scale (PMIS)
developed by McMahon (2002) as noted in Appendix C via questionnaire responses. The PMIS
utilized the high intensity scenarios in a 6-item 7-point Likert type instrument that measured
three dimensions or constructs of moral intensity: magnitude of consequences; proximity; and
social consensus. Moral intensity was measured by the McMahon’s (2002) Perceived Moral
Intensity Scale employed in similar studies by Lincoln and Holmes (2011), Musbah et al. (2016),
and Sparks and Siemens (2014). The PMIS will be scored as noted in Appendix H and will be
used as a second dependent variable along with the SAS and MES independent variable for the
second hypothesis. The combined demographic data and instrument questionnaire resulted in a
53-item survey.
Validity
Construct validity for psychometric scales such as the MES, SAS, and PMIS indicated
the ability of each instrument to measure the attributes of the concept being examined (DeVon et
al., 2007). Construct validity includes translational validity, comprising the subsets of the face
and content validity, as well as criterion validity, which extends to concurrent, predictive,
convergent, and discriminant validity. In the development and use of psychometric tests, both
exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) are most commonly
used to measure validity.
EFA combines items within an instrument into associated groups or factors that relate to
the construct and seeks to achieve the highest explanation of variance with the fewest number of
factors (Adachi, 2016). If unrelated factors are successfully removed during the development of
the instrument, EFA is summarized statistically by an eigenvalue > 1.0 indicating acceptable
EFA validity (Schmitt, 2011). If EFA is achieved, then CFA follows to quantify the degree to
which the model explains the actual data being studied and may be expressed as a percentage of
variance explained or either R2, Pearson’s Chi-Square (χ2) or a Goodness of Fit Index (GFI)
(Brown, 2014). An R2 value greater than 0.90 or GFI greater than 0.90 is deemed acceptable for
CFA validity (Perry, Nicholls, Clough, & Crust, 2015). Thus, for each of the three psychometric
instruments, EFA and CFA are relevant indicators of validity.
The MES demonstrates validity with a three-factor model achieving an R2 of 0.95
(Reidenbach & Robin, 2013). Howden’s (1992) SAS establishes adequate validity with a four-
factor solution that notes an R2 of 0.91. Finally, the PMIS demonstrates validity with a three-
factor solution that achieves a GFI validity score of 0.92 (McMahon, 2002; Table 3).
Table 3.
Instrument Validity Criteria
Instrument R2 Goodness of Fit Index
Multidimensional Ethics Scale (MES) 0.95 N/A
Spirituality Assessment Scale (SAS) 0.91 N/A
Perceived Moral Intensity Scale (PMIS) N/A 0.92
Reliability
Statistical measures of reliability indicate the ability of an instrument to measure a
specific construct or concept consistently. For psychometric tests, Cronbach’s α is used to
measure the expected correlation of two variables in construct reliability (Bonett & Wright,
2015). Cronbach’s α presents an indicator of reliability for social science instruments with a
value range between zero and one as the ratio of the individual component covariances to the
total covariance. As such, Cronbach’s α as a measure of reliability indicates that an instrument
consistently measures the intended concept.
Instruments deemed to exhibit good internal reliability have a Cronbach α >= 0.70 (Cho
& Kim, 2015). As noted in Chapter 2, the internal reliability of the MES is adequate as reflected
in a Cronbach α = 0.80 (Lincoln & Holmes, 2011). Also, the SAS demonstrates sufficient
internal reliability as indicated by a Cronbach α = 0.92 (McGhee, 2015). Finally, the PMIS
establishes good internal reliability with a Cronbach α = 0.79 (McMahon, 2002). As such each
of the three instruments demonstrate sufficient internal reliability (Table 4).

Table 4.
Instrument Reliability Results
Instrument Cronbach α
Multidimensional Ethics Scale (MES) 0.80
Spirituality Assessment Scale (SAS) 0.92
Perceived Moral Intensity Scale (PMIS) 0.79
Data Collection Procedures
The collection of data for this research was facilitated using the SurveyMonkey™ internet
survey tool. Subscription to the SurveyMonkey™ process enables efficient recruitment,
collection, and analysis of respondent data. Respondents engaged SurveyMonkey™ before
specific survey dissemination, and the data collection procedures reflect the role of this service to
manage respondent data.
There were seven steps in the data collection procedures. First, items and responses were
transcribed from the original survey instrument into a combined scored control document (See
Appendices A through I). For demographic information, each possible response was encoded
into whole number data. Second, items and responses were copied to the SurveyMonkey™
questionnaire application. Third, all survey data entered was independently reviewed for
accuracy and completeness.
Fourth, instruments will be submitted to SurveyMonkey™ and this service selected
participants based on self-identified geographic and demographic preferences as specified for
this study. SurveyMonkey™ confirmed the availability of the required number of participants
prior to distribution to respondents. All electronic copies of information were maintained
digitally on one controlled access computer that is password-protected for access and encrypted
files for a period of six months and then completed deleted from all devices except for
unstructured data used in the analysis.
Fifth, responses received from SurveyMonkey™ were reviewed for accuracy and
completeness. Any incomplete surveys were disregarded from the analysis. Seventh, survey
responses were transferred to the SPSS software for examination and data analysis. Data
transferred will be tabulated to assure completeness and accuracy of information between SPSS
and SurveyMonkey™ original data. These data collection procedures were intended to reduce the
introduction of potential for researcher error or bias in the survey results.
Participants meeting the demographic and geographic criteria were identified, contacted,
recruited, and selected exclusively by the SurveyMonkey™ on-line survey service. As with
similar on-line survey services, respondent self-reported demographic and geographic data was
utilized by the SurveyMonkey™ service in selecting participants. SurveyMonkey™ charged a fee
to the researcher for identifying and recruiting respondents. Participation in SurveyMonkey
research was limited to respondents identified by the SurveyMonkey™ service and that have an
internet connected device such as a computer, smart phone or tablet.
SurveyMonkey™ respondent information was confidentially maintained through both
controls of information and anonymity. Control of information will be implemented by limiting
access to respondent data using password protected and encrypted data files. Anonymity was
maintained by excluding individual respondent identifiers including, but not limited to, Internet
Protocol (IP) address and any personal information from respondent data which could directly or
indirectly reveal individual identities. For survey participants, assurance of confidentiality was
communicated, and informed consent obtained through the SurveyMonkey™ survey application
at the beginning of the survey (See Appendix D). Respondents who did not provide informed
consent will not participate in the instrument questionnaires and were required to exit the survey.
Data Analysis Procedures
Data collected in this study was analyzed using a sequential five-step process using SPSS
(Faul et al., 2009) and a variety of descriptive and inferential statistics. Using the encoding
process for survey responses detailed in Appendix D, respondent information was evaluated for
completeness and extracted directly from the SurveyMonkey™ site.
Descriptive Analysis
Using SPSS 25 descriptive statistics including frequency, mean, and standard deviation
were compiled on each survey item (Faul et al., 2009). Similarly, this data was compared to
demographic statistics compiled a priori for analysis. Summary descriptive statistics were
analyzed for additional insights and trends consistent with current compatible research.
Reliability Analysis
Reliability of the data compiled was evaluated using a standard calculation of Cronbach’s
α to assess the internal reliability of results (Bonett & Wright, 2015). The results were deemed to
exhibit good internal reliability if a value for Cronbach α >= 0.70 (Cho & Kim, 2015). If the
internal reliability had been measured by Cronbach’s α as less than 0.70, then deductive analysis
would have been used consistent with Exploratory Factor Analysis methods to systematically
eliminate demographic questions first or in combination with each other.
Exploratory Data Analysis
Exploratory data analysis consisted to identifying and examining outliers and testing each
variable’s distribution.
Identification and examination of outliers. Each item in the survey was tested for
outliers to reduce the possible distortion of responses. For purposes of this analysis, an outlier
was defined as a value exceeding the mean results plus or minus three standard deviations. As
outliers were identified, the researcher determined if any of the related data should be removed
from further calculations. Further, if multiple instances of outliers as indicated by an item score
exceeding three standard deviations from the mean values are identified, then transformation of
the data may be employed using logarithmic or similar functions.
Tests of Normality of Distribution. For determining the normality of data collected, the
Kolmogorov-Smirnov (K-S) Test of Normality was selected. Using this test, a resulting p-value
less than 0.01 would have indicated that the data is not normally distributed, and that data
transformation would be needed prior to hypothesis testing using parametric data (Bishara &
Hittner, 2012). Caution is noted that the K-S high sensitivity to extreme values which increases
the importance of thorough tests of outliers. If tests of normality fail following transformation,
then nonparametric measures will be employed.
Test of Association
The first hypothesis tested the association between spirituality as independent variable
and ethical decision-making as a dependent variable. Normal distribution of both the
independent and dependent variables is required to use Pearson’s Correlation Coefficient (r) for
parametric tests of association between the variables (de Winter, Gosling, & Potter, 2016).
Pearson’s Correlation Coefficient (r) is calculated by dividing the covariance of two variables by
the product of their standard deviation. The statistical significance level of α > 0.05 was used to
determine if the null hypothesis should be rejected. If the variables are not normally distributed,
then the researcher utilized the nonparametric Spearman Rank-Order Coefficient to test
correlation (Puth, Neuhäuser, & Ruxton, 2014).
The second hypothesis tested the extent that moral intensity moderated the association
between spirituality and ethical decision-making. A moderating variable is a third variable that
“affects the direction and/or strength of the relation between an independent or predictor variable
and the dependent or criterion variable” (Baron & Kenny, 1986, p. 1174). Depending on the
characteristics of the variables, either parametric or nonparametric test for moderating effect may
be required. Parametric tests for moderating effect were dependent on meeting all of the
requisites of normality in distribution, homoscedasticity, and lack of multicollinearity
(Gastwirth, Gel, & Miao, 2009).
Failure to meet all of the prerequisites would require nonparametric statistics. Given the
relatively smaller data set and nonparametric parameters, bootstrapping was utilized as a
nonparametric test for moderation (Russell & Dean, 2000). Bootstrap is a process of estimating
the population distribution based on sample data through an iterative resampling of the observed
data. Using the percentile bootstrapping model, confidence intervals may be calculated from the
sampling distribution for probabilistic inferences. Nonparametric testing for moderation with
bootstrapping is statistically significant if zero is not a value within the bounds of the confidence
interval.
Ethical Considerations
As the proposed research includes primary data collection from human subjects,
Institutional Review Board (IRB) approval was received to comply with the National Research
Act 45 CFR §46 (National Research Act, 2009). Essential elements of the Belmont report
applied to this research with human subjects including the fundamental ethical components of
respect for persons, beneficence, and justice (Bromley, Mikesell, Jones, & Khodyakov, 2015).
Each of these components were discussed as pertinent to the aspects of this research.
The provision of respect for persons included the maintenance of privacy, informed
consent processes and protection of human subjects will be strictly adhered to in the conduct of
this research. As previously disclosed, subject recruiting and selection took place electronically
via the SurveyMonkey™ application which utilized respondents via a volunteer basis based on
self-identified demographic criteria by respondents. The volunteer basis for participants avoided
any element of coercion. Other than basic demographic information, respondents’ anonymity to
provide privacy was provided using the third-party SurveyMonkey™ survey tool.
Anonymity for participants and previously validated instruments also reduced the
potential for conflicts of interests between respondents and the researcher. Informed consent was
obtained and maintained electronically before commencement of survey administration. Since
data was collected anonymously and electronically at the location of the subject’s choosing,
additional site authorization was not required for this research.
The provision of beneficence included minimizing the risk to respondents while
maximizing the benefits from this research (Fairfield & Shtein, 2014). In the context of the
present research, harm to respondents could be physical or emotional harm. Since respondents
could have declined to participate, possibility of harm was mitigated based on informed consent.
However, harm could also have resulted if respondent information, identity or specific responses
were disclosed publicly. As such the provisions for data security, confidentiality and anonymity
were implemented to reasonably protect against emotional harm from this study.
Finally, the provision of justice consistent with the Belmont report consistented of non-
exploitative procedures which divide the costs and benefits equally to participants (Bromley et
al., 2015). The use of previously validated instruments provided for minimizing responses and
participation to the fewest number of questions to achieve the reliability intended for this
research. Also, the use of electronic survey tools ensured the time commitment for respondents is
minimized through on-demand participation in this research.
Before the conduct of research, IRB approval was obtained and written informed consent
maintained for each respondent. Each aspect of this research design was guided by the goals of
respect for persons, beneficence, and justice consistent with the provisions of 45 CFR §46.
Limitations
The key limitations include potential flaws for this study which are out of the control of
the researcher include, but are not limited to, the following:
 Spirituality as an abstract construct cannot be consistently studied in between-subjects
research design.
 Inferential statistics may be problematic in the application of abstract psychometric
measures used in quantitative methods.
 Ethical or moral judgments are sufficiently ethnographic to avoid comparison
between subjects.
 Confirmatory bias could skew the design or computation of results by the researcher.
 Responses could be subject to participant bias which is a common risk in self-
reported demographic information and sensitive topics such as spirituality and ethics
which could influence the validity, reliability and study findings if such bias were to
be widespread amongst participants.
 Statistical confirmation of results to other studies may be inappropriate due to
unidentified differences between participants.

 Respondents have no relationships outside of the study that would skew data
provided.
 Correlations between psychometric instruments may be coincidental and not
relational or causal in nature.
 Inferences from sample selections to larger populations may be inconsistent due to
risks pertaining to the reliability of the study findings related to unknown participant
errors or bias in data analyzed.
 Quantitative instrumentation may be inherently limited in measuring qualitative
aspects of moral decision making, spirituality, and moral intensity.
These potential limitations are largely unavoidable due to the nature and scope of this and
similar fields of research. As such, the findings from this research may be useful for insights and
inferential methods regarding the applicability of spirituality in business organizations. As
certain organizational and functional roles, including senior leadership, medicine and law
encounter ongoing and significant moral hazards, the applicability of spirituality to ethical
decision-making is useful despite the limitations noted.
Summary
This quasi-experimental correlational study examined the relationship between individual
spirituality and ethical decision-making considering the potential for moderation with moral
intensity for working adults in the State of North Carolina. The quantitative approach applied
with the demonstrated validity and reliability of the Multidimensional Ethics Scale, Spirituality
Assessment Scale, and Perceived Moral Intensity Scale instruments explored the possible
relationships between these constructs in the manner identified by this methodology. The data
collection procedures described provided broad cross-sectional studies in a between-subject

design. The application of this procedure in Chapter 4 details the analysis of data and results
from this research. Further, the data analysis chapter will describe the salient findings of the
research including description data and analysis.

Chapter 4: Data Analysis and Results
The purpose of this quasi-experimental correlational study was to examine the
relationship between individual spirituality and ethical decision-making with the interaction of
moral intensity. For this study, participants included working adults between age 30 and 65 with
at least a two-year college degree in the Southeastern United States. The quantitative research
methodology used in this study relates to the scientific method which serves to analyze possible
relationships without implying causality between variables (Kopf et al., 2016).
Two research questions guided this study:
RQ1: What is the relationship between individual spirituality and ethical decision-making
in business?
RQ2: How does moral intensity moderate the relationship between individual spirituality
and ethical decision-making?
The former question will be addressed by a correlative approach and the latter through
regression to identify possible moderation. Data analysis is reviewed beginning with descriptive
statistics. Next, the fundamental research questions follow in the analysis of correlations and
analysis of variance. Finally, this chapter concludes with a discussion of results to summarize
key findings.
Data Analysis Procedures
Data analysis procedures included compilation of descriptive statistics, reliability,
outliers, normality and examining moderating variable effects. Reliability of the data compiled
was evaluated using a standard calculation of Cronbach’s α to assess the internal reliability of
results (Bonett & Wright, 2015). Each item in the survey was tested for outliers to reduce the
possible distortion of responses. For purposes of this analysis, an outlier was defined as a value
exceeding the mean results plus or minus three standard deviations. For determining the
normality of data collected, the K-S Test of Normality was employed. Parametric tests for
moderating effect were dependent on meeting all of the requisites of normality in distribution;
homoscedasticity; and, lack of multicollinearity. Any violation of these requisites would require
nonparametic statistics to investigate the research questions.
In exploring the respondent data and consistent with the prescribed methodology,
descriptive statistics, reliability analysis and tests of normality were completed.
Descriptive Statistics
A total of 162 responses were collected. Of those, 133 were returned, resulting in an 82%
response rate. However, after a review of each survey, 16 were removed due to repondents
failing to complete each item. As a result, a sample of 117 was used in this analysis.
About 62% of the respondents were female. Most of the respondents were between the
age of 30-39, had earned master’s degrees, and were professional workers who supervised one or
two employees directly (Table 5).

Table 5.
Descriptive Statistics of Completed Surveys
Category n %
Gender
Female 72 62%
Male 45 38%
Age
30-39 11 9%
40-49 25 21%
50-59 31 26%
60-64 50 43%
Education
Associates degree 41 35%
Undergraduate degree 34 29%
Master’s degree 42 36%
Occupation
Professional worker (no direct reports) 86 74%
Manager of Others (1-2 direst reports) 18 15%
Senior Manager of Others (3-4 direct reports) 6 5%
Executive (5+ direct reports) 7 6%
First, the survey instruments were evaluated for reliability and consistency. Next, scale
variables were formed, and exploratory data analysis was performed. Finally, hypotheses testing
commenced.
Reliability Analysis
As discussed in Chapter 3, Cronbach’s alpha (α) is a measure of internal consistency or
interrelatedness of test items with a possible value between zero and one. As depicted in Table 6,
all dimensions and sub-dimensions were deemed to exhibit good internal reliability have a
Cronbach α >= 0.70 (Cho & Kim, 2015).

Table 6.
Reliability Analysis of Survey Instruments
Dimension / Sub dimension n α

Spiritual Assessment Scale (SAS) 28 .94
Purpose and meaning of life 4 .85
Innerness or inner resources 9 .86
Unifying interconnectedness 9 .84
Transcendence 4 .86
Multidimensional Ethics Scale (MES) 13 .94
Moral Equity 4 .95
Relativism 2 .90
Utilitarianism 2 .81
Contractualism 2 .88
Behavioral Intention 3 .80
N = 117
The three variables to be used in this study were formed by SAS item scores being added
to develop a composite score, Moral Equity item scores were averaged for the MES subscale and
PMIS items were averaged following guidance for each instrument (Appendices F, G, & H).
Table 7.
Descriptive Statistics of Measurement Dimensions
Dimension M SD Median SE Skewness Kurtosis
Spirituality Assessment
Scale (SAS)a 133.6 19.4 138.00 1.79 -0.41 -0.61
Multidimensional Ethics
Scale (MES) - Moral
Equity Subscale (ME) b 5.94 1.51 6.75 0.14 -1.70 2.32
Perceived Moral
Intensity Scale (PMIS) c 3.75 0.77 3.67 0.07 -0.05 0.29

a
Formed by totaling items 1 through 28; b formed by averaging items 29 through 33; c Formed by averaging items
42-27
Next, each variable was examined for outliers and its distribution was tested using
common tests for normal distribution.
Outlier analysis. As shown in Figure 6, the Spirituality Assessment Scale is slightly left-
skewed, but no outliers were detected.

Figure 6. Histogram and Boxplot of Spirituality Assessment Scale
As shown in Figure 7, three outliers were detected in the Moral Equity scale. In addition,
the scale’s distribution was severely left-skewed (Figure 7).

Figure 7. Histogram and Boxplot of Moral Equity Scale
The three potential outliers for Moral Equity were left in the data set since nonparametric
methods were employed in the hypothesis tests. Finally, the Perceived Moral Intensity Scale was
examined. As shown in Figure 8, the distribution of the variable appears to follow a normal
distribution, with three outliers identified.

Perceived Moral Intensity Scale
Figure 8. Histogram and Boxplot of the Perceived Moral Intensity Scale
A review of each of the outliers did not identify any instance of survey fatigue or
disinterest, so each record was retained.
Tests of Normality. Consistent with the prescribed methodology, tests for normality
were calculated on the scales formed from the instruments. The K-S test was performed for each
scale value (Table 8).
Table 8. Tests for Normality of Distribution.
Kolmogorov-Smirnov
Instrument Untransformed Transformed
D Sig. xn D Sig.
.102 .005 2.675 .067 .224
Spirituality Assessment Scale (SAS)
Multidimensional Ethics Scale (MES) .241 < .001 3.945 .243 < .001
- Moral Equity Subscale (ME)
Perceived Moral Intensity Scale .091 .019 1.188 .085 .036
(PMIS)
df = 117
Since none of the three variables of interest followed a normal distribution (p > .05),
attempts were made to transform the variables using Tukey’s Ladder of Transformation;
however, only SAS could be transformed to follow an approximately normal distribution (p >
.05) .Given the non-normal distribution of the MES Moral Equity Subscale and inability to
achieve normality with transformation, nonparametric testing was employed for hypothesis
testing.
Results
Since efforts to transform all variables to approximate a normal distribution failed,
nonparametric (distribution-free) tests were used to examine the hypotheses.
Spirituality and Ethical Decision-making
The first research question seeks to understand the relationship between individual
spirituality and ethical decision-making in business. Since the variable moral equity could not be
coerced to follow a normal distribution, the nonparametric Spearman Rank-Order Correlation
Coefficient (rs) was used as the test statistic. The result of the test reflected a weak, negative
relationship between the variables, rs (117) = -.227, p = .012. A scatterplot of the relationship
shows this weak relationship (Figure 9).

Figure 9. Scatter Diagram of Moral Equity and Spirituality Assessment Scale
Given these results, the null hypothesis that there is no relationship between individual
spirituality and decision-making (H10) can be rejected.
Moral Intensity as a Moderator between Spirituality and Ethical Decision-making
The second research question focuses on whether moral intensity moderates the
relationship between individual spirituality and ethical decision-making in business. Given the
non-normal distribution of PMIS, Spearman Rank-Order Correlation with bootstrapping was
employed with MES_ME as the dependent variable, SAS as the independent variable and PMIS
as moderating variable.
The Spearman Rank-Order Correlation produced a statistically significant test with rs
(117) = -.231, a 95% confidence interval of -.050; -.382, p value of 0.013 and test statistic of
337080. Since the confidence interval range does not include zero, these results indicate that
Spearman’s ρ is not equal to zero when PMIS is tested as the moderating variable. While the
results of moderating testing indicate statistical significance of moral intensity, the estimated
value of Spearman’s ρ value for moderation of -0.231 is considered a negligible correlation
(Mukaka, 2012). Further, compared to the nonparametric Spearman Rank-Order Correlation
Coefficient (rs) value of -.227 for MES_ME and SAS, the Spearman’s ρ value for moderation of
-0.231 are very similar in value. The similarity of Spearman values for both the first and second
research question indicates that the results for moderation are inconsequential or practically the
same impact even though both the correlating and moderating values are statistically significant.
Given these findings, the null hypothesis that there is no relationship between individual
spirituality and decision-making when controlling for moral intensity (H20) can be accepted. As
such, moral intensity is not shown to moderate the relationship between spirituality and ethical
decision-making.
Summary
Using primary data collection, this study provided valuable insights into spirituality,
ethics and moral intensity for a broader cross-section of the population compared to prior
research. Building on prior correlational studies of spirituality and ethics, additional
contributions to the understanding of ethics is combining individual and situational variables and
examining of the effect of moderation in this field of study. While achieving a mid-range effect
size for this sample, the larger combined survey of the SAS, MES and PMIS instruments was
administered to a relatively modest sample size. The data analysis yielded sufficient test results
for evaluating both the research questions of this study.
For the first research question pertaining to the possible correlation between ethical
decision-making using Reidenbach & Robin’s (2013) Multidimensional Ethics Scale (MES),
Moral Equity Subscale as a proxy, and spirituality using Howden’s (1992) Spirituality
Assessment Scale (SAS), non-parametric testing indicates a statistically significant but negligible
negative relationship. The implications of this result compared to similar studies is explored in
detail in Chapter 5.
The second research question pertained to McMahon’s (2002) Perceived Moral Intensity
Scale (PMIS) as a proxy for manipulated moral intensity between ethics and spirituality.
Bootstrap results indicate PMIS is a statistically significant moderator but an insignificant effect
between spirituality and ethics and a similar correlation value to the first research question.
While the moderation was not implied in the results, the statistical significance of moderation by
moral intensity between spirituality and ethics is an important contribution of this study to the
understanding of ethics.
Given the specifics of the instrumentation and sample size, several limitations and factors
unique to this study apply. First, psychometric instruments used in this study are subject to
typical bias and errors found in similar electronic-based surveys discussed in the limitations
specified in Chapter 3. Second, a modest sample size coupled with a broader cross-sectional
population cautions against generalizability of results across larger populations. Third, implicit
psychological nuances in the study of business ethics and individual spirituality in the workplace
discourage universal conclusions in favor of organizational or situational specific implications.
Rather, the implications of these findings that are discussed in the next chapter focus on the
possible role of spirituality in identifying morally significant situations specific to certain
industries and occupations.

Chapter 5: Summary, Conclusions, and Recommendations
The importance of this study is to improve the understanding of how managers can
encourage ethical decision-making in the business enterprise. If spiritually-accommodating
business cultures can affect individual ethical decision-making in key roles, then the organization
may realize significant competitive advantages. These advantages may include but not be limited
to a higher affective commitment by employees, reduced cost from errors and reduced stress
leading contributing to negative employee health and turnover. Each of these occupational
challenges can be mitigated through the impact of moral decision-making that spirituality
accommodating cultures may partially alleviate.
This research contributes to the normative field of utilitarian business ethics in two
aspects. First, the respondents in this study of ethics and spirituality, while limited in number,
represented a broader sampling of working adults in the general population than other known
research. Previous studies examined spirituality and ethics with either specific populations or
organizations. Second, this study simultaneously examined an individual factor (spirituality) and
a situational factor (moral intensity) in ethical decision-making. Prior research examined either
individual or situational factors in ethical decision-making, but not both in the same study. The
summary of this study and related findings will be discussed along with both the theoretical and
practical implications for managers.
Summary of the Study
The purpose of this quasi-experimental, correlational, cross-sectional research was to
examine the relationship between individual spirituality and ethical decision-making considering
the influence of moral intensity as a moderator. The first research question was to identify the
relationship between individual spirituality and ethical decision-making in business. The second
research question was the degree, if any, to which moral intensity acts as a situational variable to
moderate the relationship between individual spirituality and ethical decision-making in
business. These questions guided the study design and research methods.
SurveyMonkey™ respondents completed the Multidimensional Ethics Scale (MES)
(Reidenbach & Robin, 2013), Spirituality Assessment Scale (SAS) (Howden, 1992) and
Perceived Moral Intensity Scale (PMIS) (McMahon, 2002) in a combined online survey. The
population for this study consisted of 117 working adults in the State of North Carolina with at
least a two-year college degree between the age of 30 and 65 years. Nonparametric correlational
methods were employed to examine composite scores from the MES and SAS related to the first
research question. Moderation was measured by nonparametric confidence intervals developed
by bootstrapping methods using the PMIS composite score for testing as a moderating variable
between MES and SAS.
There are two key findings from this research developed further in the next section:
individual spirituality and ethics correlated in a statistically significant manner; and, moral
intensity moderates the relationship between spirituality and ethics. Findings from these
quantitative processes are the basis of discussion in the remainder of this chapter along with
relevance to theory and prior literature.
Summary of Findings and Conclusion
First, data analysis from this study indicated a statistically significant relationship
between spirituality and ethical decision-making for this study and specific population. The
significance of this finding is a substantiation of ethical theories suggesting that spiritual
individuals demonstrate different ethical judgment than non-spiritual individuals, and for the first
time in research, amongst a broader demographic.

The findings of this study support Rest’s (1986) theory of ethical decision-making.
Specifically, Rest’s four-component model of moral decision-making was validated by utilizing
the MES instrument as a proxy for ethical decision-making, which is the second component of
moral action in this model (Thoma, 2014). This study further supports the theoretical linkage
between individual spirituality and ethical business decision-making inherent in Rest’s theory.
Also noteworthy, these findings were consistent with Kohlberg’s theory of moral development as
the MES composite scores, as a proxy for ethical decision-making, did correlate in a statistically
significant manner with education (Kohlberg & Hersh, 1977). Accordingly, as postulated in
Kohlberg’s theory and supported by this study, education and moral development grow
commensurately.
As confirmed by this research, Rest’s theoretical framework for ethical decision-making
similarly led to the identification of spirituality as an individual variable in ethical decision-
making in prior literature (Albaum & Peterson, 2006; Crossan et al., 2013; Junghare, 2016;
Kanagaretnam et al., 2015; Leventis et al., 2015; McGhee, 2015; McGhee & Grant, 2016;
Peterson et al., 2010). McGhee’s (2015) research indicated a similar weak magnitude of the
correlation between spirituality and ethical decision-making. However, the weak negative
correlation of this study is unique and may suggest an inverse relationship between spirituality
and ethics which contradicts earlier research.
Second, this research found a statistically significant but weak moderating effect of moral
intensity on the relationship between spirituality and ethics. These findings of a moderating
variable indicate that individuals with higher measured levels of spirituality approach ethical
decision-making differently compared to individuals with lower measured levels of spirituality in
situations with high moral intensity. The identification of moderation effect presented by moral
intensity in a multivariate interactionist study is the first known confirmation of both individual
and situational variables interacting in the same study of business ethics is the most significant
contribution of this research to the field of ethics. Analyzing this finding in the context of the
theory and literature review yielded several conclusions.
Collectively these findings and related conclusions contribute to the nascent
understanding of spirituality and ethical decision-making in the workplace. The affirmation of
individual (spirituality expressed in the workplace) and environmental factors (moral intensity)
in ethical decision-making is an extension of Rest’s ethical decision processes (1986) as
foundational to the interactionist model (Treviño et al., 2014). Further, the conclusion the
individuals with relatively higher spirituality approach ethical decision-making in a statistically
different manner when faced with situations with higher moral consequences has both theoretical
and practical implications.
Implications
Theoretical Implications
Consistent with the theoretical framework for ethical decision-making presented in
Chapter 2, this research can be evaluated in the context of implications for the related theories
which form the genesis of the research questions. While the degree of relation to each theory is
presented, critical qualifiers and counter-arguments related to the theoretical framework are also
offered for objective consideration. The theoretical implications of this research are subject to
additional evidence and retrospection available through further evaluation.
Consistent with Kohlberg’s theory of moral development the MES composite scores as a
proxy for ethical decision-making did correlate in a statistically significant manner with
education (Kohlberg & Hersh, 1977). From the pool of SurveyMonkey registered users, potential
participants were selected with a two-year college degree or higher level of education. As
postulated in Kohlberg’s theory, education and moral development grow commensurately.
What’s unexpected is Spearman’s ρ value was -0.227 which is an inconsequential correlation and
while statistically significant cannot definitively indicate correlation that is either inverse or
direct.
However, inconsistent with Kohlberg’s theory of moral development, the implications for
the MES as a proxy for ethical decision-making, did not correlate with age in a statistically
significant (Snarey & Samuelson, 2015). Potential participants were selected from
SurveyMonkey registered users between age 30 and 65 to target individuals with an age range
likely to include respondents with conventional or post-conventional moral development. While
the higher than expected average MES_ME score may indicate higher levels of moral
development, a key missing correlational with age is contrary to Kohlberg’s theory of moral
development which suggested that age and ethical decision making are directly correlated.
The findings of this study generally support Rest’s (1986) theory of ethical decision-
making. Rest’s four-component model of moral decision-making was supported by utilizing the
MES instrument as a proxy for ethical decision-making which is the second component of moral
action in this model. Further, Rest’s theoretical framework for ethical decision-making led to the
identification of spirituality as an individual variable in ethical decision-making in prior research
(Albaum & Peterson, 2006; Crossan et al., 2013; Junghare, 2016; Kanagaretnam et al., 2015;
Leventis et al., 2015; McGhee, 2015; McGhee & Grant, 2016; Peterson et al., 2010).
Accordingly, this study supports the theoretical linkage between individual spirituality and
ethical business decision-making inherent in Rest’s theory.

Jones (1991) theory of moral intensity consists of six dimensions (magnitude of
consequences; social consensus; probability of effect; temporal immediacy; proximity; and,
concentration of effect) of which three (magnitude of consequences; social consensus;
probability of effect) were supported in this study. Consistent with research by Chia & Mee
(2000) and Treviño et al. (2006), this study maintained the theoretical linkage between the moral
intensity dimensions of Social Consensus and Magnitude of Consequences as significant
predictors of ethical decision-making. Additionally, this research extends the work by Lincoln &
Holmes (2011) with Naval Academy students who also found that probability of effect is also a
reliable dimension of moral intensity.
Additionally, this multivariate study confirms the interactionist theory by Treviño et al.
(2006) as inclusive both individual (spirituality) and situational variables (moral intensity) in
ethical business decision-making. These findings conclude that the interactionist theory has merit
for the complex nature of moral assessments and related ethical judgments in business for a
broad cross-section of respondents. The simultaneous presence of both individual and situational
variables in a single study confirms Treviño’s theory not previously identified in known
research.
Full disclosure of weaknesses, counter-arguments and qualifiers of these theoretical
implications are given merit for consideration. First, spirituality is one of many possible
individual factors which influence decision-making. While the SAS has been validated and
found reliable concerning spirituality, other individual cognitive factors could explain the
theoretical correlation identified with ethical decision-making. Among other possibilities,
rationalizing behavior that is good or bad in retribution for past actions, or moral licensing could
interfere in correlating spirituality and ethical decision-making from a theoretical perspective

(Blanken, van de Ven, & Zeelenberg, 2015). Second, the previously discussed significant skew
present in the MES scores could underlie bias that should be considered in these results. Any
theoretical linkages are qualified for this or any bias being uncorrected in interpreting the results
of this study and should be considered as potential counter-arguments to these linkages. Finally,
the in-depth nature and length of the combined instrumentation and relatively small sample size
should caution against extrapolation or generalizability of these linkages. As such, presentation
of these implications refers only to this study population and methodology which present natural
limitations to any inferential aspects of this research.
Implications for Professional Practice
In any evaluation of implications from this research, the reader should consider the
practical requirements placed on contemporary business leaders. Despite a marketplace awash in
technology, successful business enterprises depend on sustainable competitive advantages
primarily derived from their employees. Business leaders must be skilled at the entire spectrum
of human resource management: employee recruitment, retention, and developing high-
performance teams are equally vital. All the while, practitioners of management recognize the
success or failure of these endeavors relies upon the soft skills of business leaders. Accordingly,
the practical implications of this study address the ‘so what’ of the findings particular to this
study population as well as the ‘what’s next’ aspect of developing sustainable competitive
advantages from employee spirituality in the workplace.
The first practical implication stems from Millenials as a growing majority of the
workforce. Millennials seek higher levels of personal satisfaction from their work and increased
expectations of ethical conduct by employers compared to other generations (Deloitte, 2017;
Guillén et al., 2015; Lent & Brown, 2013). Research shows that Millennials’ expect their
employers of choice to support ecological sustainability, social conscience, and also view
employers’ mission to at least in part address social issues such as energy, poverty and justice
concerns (Hanson-Rasmussen et al., 2014). With an emphasis on social justice issues, a
consequentially higher level of ethical business conduct is expected by Millennials seeking social
responsibility as a prima facie goal of the business enterprise. Accordingly, an important and
growing pool of business talent, Millennials expect enterprises to act ethically so that the larger
social goals of the business can be fulfilled. Said differently, business ethics matter and have
never been more important to attracting and retaining vital talent of Millennial workers.
The second practical implication of this research is additional evidence of linkage
between spirituality and ethical judgment amongst a study of specific workers. Together with the
explicit details and limitations of this study, research validates spirituality as a factor in ethical
decision-making (Barron & Chou, 2017; Hardy et al., 2014; McGhee, 2015; McGhee & Grant,
2016). This research applies to management practitioners, particularly business leaders in human
resources and senior management, to reconsider express or implied business policies intended to
leave the workplace devoid of individual spiritual expression. Much of current business policy is
guided by paradigms of the workplace developed from the post-industrial revolution realm of
factories, manual labor and defined work periods where employment was scarce, and
competition amongst employees was high to retain income. Therefore, workplace policies
discouraging individual expressions of spirituality need to be revisited given the present demand
for human workers and the sustainable competitive advantages derived from motivated, engaged,
talented employees.
Business leaders may counter-argue that accommodating individual spirituality in the
workplace runs afoul of conservative legal guidance to maintain neutral, impersonal policies
which discourage individual expression in favor of corporate consistency. However, this study
contributes to a nascent body of workplace spirituality research suggesting that the competitive
advantages realized by accommodating individual spirituality are profound: higher ethical
awareness; reduced turnover; increased affective commitment; and, improved creativity
(Forsythe, 2016; Fourie, 2014; Giacalone, et al., 2014; Issa & Pick, 2011; Kolodinsky et al.,
2008; Naidoo, 2014; Qadri et al., 2017; Vitell, Singhapakdi, & Nishihara, 2015; Walker et al.,
2012). Together this body of knowledge indicates spiritual persons are critical ethical assets to
the entire organization and the inherent benefits from these persons convey significant
competitive advantages. In short, the practical benefits to the organization from spiritually
accommodating cultures may include tangible advantages through human resource management
which should compel business managers to rethink business policy and practice.
The third practical implication pertains to the role of moral intensity in professions which
can benefit from this research. Moral intensity is directly applicable to professions which require
substantial moral judgments in decision-making such as medicine, law and senior management
roles such as CEOs, CFOs and COOs in the organization. The ethical decisions made by these
professions are of similar moral intensity as examined in this research. As such, the interaction
between moral intensity, spirituality, and ethics identified in this research is beneficial to
understanding the benefits of spiritually accommodating cultures to potentially improve
performance in these specific occupational roles. Improved ethical decision-making by these
roles can provide higher satisfaction for patients, clients, and stakeholders. Other benefits might
include higher affective commitment, reduced stress, lower incidences of burnout and less costly
turnover in these occupations. Thus, the adoption of spiritually accommodative cultures could be
disproportionately beneficial for roles with measurably higher moral intensity.

Collectively, the practical implications of this study apply to business leaders in
establishing corporate policies and norms of behavior which collectively create the culture of the
organization. By creating an accommodating culture for workplace spirituality, leaders can
encourage ethical decision-making and realize other potential benefits identified by this
emerging field of study. The moderating effect of moral intensity also suggests specific
occupations most benefiting from workplace spirituality.
Recommendations
Recommendations are segmented into two groups: Recommendations for future research
and recommendations for practice.
Recommendations for Future Research
This study of workplace spirituality, ethical decision-making, and moral intensity
suggests areas for future research including individual, occupational, and organizational
comparability to further understand theoretical linkages between these constructs. In each area of
investigation, new knowledge of the potential role of workplace spirituality is needed to
understand differences in ethical decision-making or moral intensity in a holist manner. The
areas for future study are provided within the context of the current study and similar research.
The first area for additional study arises from moral intensity as a potential moderating
variable between spirituality and other components of the cognitive ethical process as an
extension of this study. Rest’s (1986) four component model of ethical decision-making
distinguishes between moral reasoning or decision-making and moral intention or motivation. As
an extension of this study, additional research can determine if moral intensity also moderates
the relationship between spirituality and behavioral intentions as measured by the
Multidimensional Ethics scale, behavioral intention subscale as similarly examined by McGhee

(2015). An investigation of behavioral intention may serve to expand the known moderation
effect of moral intensity beyond spirituality and ethical decision-making identified in this study.
A second area for additional study is the relationship between education and moral
development noted in this research. Kohlberg’s theory of moral development suggests education
and moral development increases proportionally to an individual’s education (Kohlberg & Hersh,
1977). However, using the Kruskal-Wallis non-parametric test of variances between groups with
Bonferroni correction due to the use of a single data set, respondents with graduate college
degrees were found to score lower on the MES scale compared to those with a two-year college
degree. While the p value of 0.044 was not statistically significant at an α = 0.05, further research
might provide insight into a possible contradiction between Kohlberg’s theory and MES scores
between subjects based on educational attainment.
The third area for further study is an examination of measured spirituality in a between
subjects design using Howden’s (1992) Spirituality Assessment Scale based on age and
generational characteristics. This research was sufficiently cross-sectional to provide future bases
of comparison to Millennials as recent entrants to the work force relative to non-Millennials on
measured spirituality. Further research could explore the potentially significant role that self-
identification as ‘spiritual but not religious’ correlates with measured spirituality for Millennials.
Additional cross-sectional studies of workplace spirituality for Millennials can provide insights
for business managers on adapting workplace policies for a growing segment of the workforce.
Fourth, the research findings presented are based upon a limited number of participants
from a specific but broad cross-section of the general population. Additional research is needed
with a larger pool of respondents to determine if these findings are generalizable to larger groups
and populations. Further, due to the specific limitations of this study regarding sample size, the
observed skew of the MES Moral Equity sub-score could be studied with a different population
to confirm the extent, if any, of self-selection bias in comparable surveys and possible
adjustment of scores for this or other potential bias.
Fifth, this research provided a specific occupational view based on management level
relatively to moral intensity and ethics given the MES and PMIS instruments employed.
Additional research is needed to examine the extent of correlation, if any, between ethical scores
by management role such as CEO, COO and CFO and perceived moral intensity. Research by
Rawski et al. (2014) and Lincoln & Holmes (2011) can be synthesized with the results of this
study to examine the potential moderating effect of management role on the correlation between
perceived moral intensity and ethics.
Finally, the impact of workplace spirituality in this study has been examined in the
context of the individual but not holistically on the organization consistent with the full scope of
the Interactionist Theory (Treviño et al., 2006). Additional research is needed to understand how
the business performance of spiritually accommodating organizations differ, if any, from non-
accommodating organizations or comparable industry benchmarks. Business performance may
be evaluated through the perspectives of financial profitability, market share, employee
satisfaction or similar measures suitable for comparative analysis. Understanding the
performance differential between spiritually accommodating and non-accommodating business
cultures is appropriate for objective evaluation of the performance implications for the entire
organization.
Each of these areas for further study would build upon this study and the field of
workplace spirituality. Of course, an extension of this research which attempts to replicate results
with a different population could also determine the potential extrapolation of this study to other
populations. In any case, the emergent nature of this field of study warrants further examination
of the business implications from workplace spirituality.
Recommendations for Practice
Workplace spirituality as examined in this research is a distinctly different construct than
religion (Fourie, 2014). These recommendations for practice are based upon the findings of this
research considered along with other similar studies employing the themes of spirituality
identified by Mitroff & Denton (1999): interconnectedness, transcendence and meaning and
innerness (Junghare, 2016; Kanagaretnam et al., 2015; Leventis et al., 2015; McGhee, 2015).
Themes are practical interpretations for fostering organization cultures that accommodate
workplace spirituality. The application of these themes in practice includes both organization,
individualistic and leadership adaptations which embrace expressions of workplace spirituality.
Rarely do organization mission statements promote the obvious goal of capitalistic
enterprises to maximize shareholder wealth. In recent years, corporate social responsibility has
begun to acknowledge a broader obligation of the business enterprise to customers, communities,
suppliers, and employees collectively as stakeholders. In practice, the emergent acknowledgment
of workplace spirituality is a continuation of corporate social responsibility with an emphasis on
action. Similar to corporate social responsibility, workplace spirituality recognizes the
interconnectedness between the workers in the enterprise and the greater obligation to take action
in alleviating social challenges (Crossan et al., 2013; Junghare, 2016; Kanagaretnam et al., 2015;
Leventis et al., 2015; McGhee, 2015; McGhee & Grant, 2016; Speck, 2005).
An awareness of workplace spirituality should motivate senior managers to rethink
corporate mission statements that rally the resources of the enterprise around positive social
outcomes that express the interconnectedness between the enterprise and society. As Millennials
recognize the responsibility of business to improve social causes, workplace spirituality
translates this obligation by interconnectedness that drives the mission of the organization.
Changing corporate mission statements to reflect the interconnectedness between business and
society is a practice related to this study of workplace spirituality. If prevailing trends on
workplace spirituality continue, the primary benefit of this practice could be improved
recruitment, retaining, and motivation of Millennial workers.
In the context of workplace spirituality, transcendence is both a purpose beyond
individual action and the creation of context beyond the current circumstance. While most
workers are necessarily employed for economic reasons, motivation resulting from commitment
and creativity resulting from engagement are products of individual transcendence. In practice,
workplace spirituality translates into encouraging workers to express a higher purpose through
their work. Whether worker transcendence is expressed by providing food and shelter to their
family, saving for their children’s future education, or faith-based manifestations, expressions of
individual purpose can influence motivation and engagement.
In practice, encouraging individual worker expressions of transcendence requires both
cultural and policy changes. Cultural adaptations of workplace spirituality include the allowance
of personalization of workers’ space with the spectrum from typical family pictures, but also
allowing motivational expressions and even faith-based decorum. Together, these cultural
expressions of transcendence or purpose add personalization and harmony between workers’
home and business environments.
Similarly, workplace policies can support transcendence by advocating for cultural
diversity and respect for individual worker differences. The diversity initiatives already found
with varying emphasis in many businesses should be expanded to include individual expression
and diversity in faith systems as well. Cultural and policy changes that promote individual
expression and diversity are a key component of transcendence in workplace spirituality. As
noted in this research and other studies of workplace spirituality, research indicates the primary
benefit of cultural and policy changes supporting spirituality relate to worker effectiveness for
the organization.
The theme of innerness in workplace spirituality refers to an individual’s source of
emotional resilience which is also an essential skill for successful business leaders (Mitroff &
Denton, 1999). Along with trust, transparency, and effective communication, resilience in
leadership is a powerful motivator to pursue goals and objectives with unwavering dedication. In
practice, business leaders can foster spirituality accommodating cultures by sharing and being
transparent about their individual sources of resilience: faith, family, social justice, and personal
growth are all exemplary foundations.
As a collection of many intricate skills, business leadership requires showing others how
and what motivates, drives and provides resilience during inevitable failures, downturns, and
unexpected setbacks. Business leaders who exhibit both resilience and are transparent about their
personal sources of resilience can be powerful enablers of spiritually accommodating business
cultures. By communicating their personal sources of resilience, business leaders benefit both
workers through potentially improved commitment but also reinforce their belief systems.
The aforementioned themes of workplace spirituality and related organization,
individualistic, and leadership adaptations are recommendations for future practice to foster
organizational cultures that accommodate workplace spirituality. The application of these
practices are in part extensions of current approaches of corporate social responsibility, diversity,
and leadership. However, recommended practices based on this research and current knowledge
of workplace spirituality should be applied in the context unique to each enterprise and industry
to maximize the potential benefits of ethical decision-making in business.
Concluding Remarks
Global economies have mostly recovered from the 2008 economic crisis perpetrated by
unethical decisions by certain market participants and some business leaders. As noted in this
crisis and earlier lapses in the 1980’s and 1990’s, the destruction of economic value and
consequences for the global workforce from this crisis are historic reminders for emphasizing
ethical decision-making as an inherent responsibility of the business enterprise. While economies
have recovered, relationships between employers and employees have been altered with vital
competitive advantages entirely dependent on worker commitment and engagement.
Workplace spirituality as examined in this research is an extension of diversity and
corporate social responsibility that has already begun to alter the business landscape. As an
extension of prior research, this study along with important qualifiers given the small sample
affirmed the linkage between spirituality and ethical decision-making. More importantly, the
moderating effect of moral intensity between spirituality and ethical decision-making contributes
to knowledge in the field of ethics. As further research examines the role of spirituality in the
workplace, the full implications for business practitioners remain an area of intrigue and
exploration.
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Appendix A
Spirituality Assessment Scale
DIRECTIONS: Please indicate your response by circling the appropriate letters indicating how
you respond to the statement. There is no “right” or “wrong” answer. Please respond to what you
think or how you feel at this time.
MARK:
“SD” if you STRONGLY DISAGREE
“D” if you DISAGREE
“DM” if you DISAGREE MORE than AGREE
“AM” if you AGREE MORE than DISAGREE
“A” if you AGREE
“SA” if you STRONGLY AGREE
1. I have a general sense of belonging SD D DM AM A SA
2. I am able to forgive people who have

done wrong to me SD D DM AM A SA
3. I have the ability to rise above or go

beyond a physical or psychological
condition SD D DM AM A SA
4. I am concerned about destruction of

the environment SD D DM AM A SA
5. I have experienced moments of peace

in a devastating event SD D DM AM A SA
6. I feel a kinship to other people SD D DM AM A SA
7. I feel a connection to all of life SD D DM AM A SA
8. I rely on an inner strength in hard

times SD D DM AM A SA
9. I enjoy being of service to others SD D DM AM A SA
10. I can go to a spiritual dimension

within myself for guidance SD D DM AM A SA
11. I have the ability to rise above or go

beyond a body change or body loss SD D DM AM A SA
12. I have a sense of harmony or inner

Peace SD D DM AM A SA
13. I have the ability for self-healing SD D DM AM A SA
14. I have an inner strength SD D DM AM A SA
15. The boundaries of my universe extend

beyond usual ideas of what space and
time are thought to be SD D DM AM A SA
16. I feel good about myself SD D DM AM A SA
17. I have a sense of balance in my life SD D DM AM A SA
18. There is fulfilment in my life SD D DM AM A SA
19. I feel a responsibility to preserve

the planet SD D DM AM A SA
20. The meaning I have found for my life

provides a sense of peace SD D DM AM A SA
21. Even when I feel discouraged, I trust

that life is good SD D DM AM A SA
22. My life has meaning and purpose SD D DM AM A SA
23. My innerness or an inner resource

helps me deal with uncertainty in life SD D DM AM A SA
24. I have discovered my own strength

in time of struggle SD D DM AM A SA
25. Reconciling relationships is important

to me SD D DM AM A SA
26. I feel a part of the community in

which I live SD D DM AM A SA
27. My inner strength is related to a

belief in a Higher Power or
Supreme Being SD D DM AM A SA
28. I have goals and aims for my life SD D DM AM A SA

Appendix B
Multidimensional Ethics Scale - Auto Scenario
DIRECTIONS: Please read the following scenario and indicate after each question your response
on the scale. There is no “right” or “wrong” answer. Please respond to what you think or how
you feel at this point in time.
SCENARIO #1: AUTO SCENARIO
A person bought a new car from a franchised automobile dealership. Eight months after
the car was purchased, he began having problems with the transmission. He took the car back to
the dealer, and some minor adjustments were made. During the next few months, he continually
had a similar problem with the transmission slipping. Each time the dealer made only minor
adjustments to the car. Again, during the thirteenth month after the car was bought, the man
returned to the dealership because the transmission was not functioning properly. At this time,
the transmission was completely overhauled.
ACTION
Since the warranty was for one year (12 months after the date of the purchase), the dealer
charged the full price for parts and labor.
Your response to the action is that it is:
□ □ □ □ □ □ □
Fair Unfair
□ □ □ □ □ □ □
Just Unjust
□ □ □ □ □ □ □
Morally Right Not Morally Right

□ □ □ □ □ □ □
Acceptable Unacceptable
to my Family to my Family
□ □ □ □ □ □ □
Traditionally Traditionally
□ □ □ □ □ □ □
Culturally Culturally
□ □ □ □ □ □ □
Producing the Producing the

Greatest Least
Benefit to All Benefit to All
□ □ □ □ □ □ □
Maximizing Minimizing
Benefits while Benefits while
Minimizing Harm Maximizing Harm
□ □ □ □ □ □ □
Does not Violates an Violate an Unspoken

Unspoken Promise Promise
□ □ □ □ □ □ □
Does not Violates an Violate an Unwritten

Unwritten Contract Contract
What would you do?
□ □ □ □ □ □ □
I would I would not

Undertake the Undertake the
Same Action Same Action
What would your peers/colleagues do?
□ □ □ □ □ □ □
My Peers or My Peers or
Colleagues would Colleagues would
Undertake the not Undertake the
Is the action ethical?
□ □ □ □ □ □ □
The Action The Action

is Ethical is not Ethical
Appendix C
Perceived Moral Intensity Scale (McMahon, 2002)
Social Consensus Construct
High. F. Connelly’s firm is considering opening a facility in an underdeveloped country that

appears to be poised for rapid growth in sales of consumer goods to the populace. Initial contacts
with officials in the country left no doubt that approval of the firm’s entry into the market would
require a contribution to the ruling political party. Every other firm that has attempted to enter
the market has decided against it, because making a contribution was a business practice they did
not wish to engage in. As CEO of the firm, F. has approved payment of the contribution.
People are not likely to agree about whether the decision was right or wrong.
Neither
Strongly Somewhat Agree Nor Somewhat Strongly
Disagree Disagree Disagree Disagree Agree Agree Agree
□ □ □ □ □ □ □
Most people would agree on what the appropriate decision is in this scenario. (Reverse scored)
Neither
□ □ □ □ □ □ □
Magnitude of Consequences Construct
High Moral Intensity (High) Condition. As a Media Buyer at an advertising agency, Nancy
Brown negotiates the price of television airtime and then places buys on behalf of the agency’s
clients. The agency has a policy against employees accepting gifts from suppliers. Today a
courier delivered a gift to Nancy from a salesperson at one of the TV stations. The gift is a pair
of one-carat diamond stud earrings. Nancy has decided not to tell her boss about the gift, and
plans on keeping it.
The negative consequences (if any) of the decision will be very serious. (Reverse scored)
Neither
□ □ □ □ □ □ □
The overall harm (if any) as a result of the decision will be very small.
Neither
□ □ □ □ □ □ □
Probability of Effect Construct
High. C. Kemp is the manager of a local toy store. The hottest Christmas toy of the year is the
new “Peter Panda” stuffed animal, which is in great demand, and almost impossible to find. The
store recently received a shipment of 12 “Peter Pandas”, all of which are promised to people who
previously stopped in the store to place a deposit to reserve one. The manufacturer has told C.
that the store will most likely not get another shipment before Christmas. C. decided to
personally purchase one of the twelve as a Christmas present for a friend’s child.
There is a very small likelihood that the decision will actually cause any harm.
Neither
□ □ □ □ □ □ □
The decision is likely to cause harm. (Reverse scored)

Neither
□ □ □ □ □ □ □
Appendix D
Informed Consent Acknowledgment
Project title: Spirituality and Ethical Decision-Making in the Workplace
Name of Researcher: Stephen Anderson
Researcher introduction
My name is Stephen Anderson. I am a student from Columbia Southern University where

I am completing a Doctor of Business Administration Degree. My supervisors in this endeavor
are Jodine Burchell Ph.D. and Patricia Wolf Ph.D. both of whom are professors in the College of
Business.
Project description and invitation
Since the beginning of the 20th century, Western society is increasingly focused on the
spirit, spirituality and spiritual phenomena. Lately, this focus has shifted to the modern
workplace with numerous articles and books, both academic and popular, championing the role
of spirituality (a broader, more inclusive and less institutional idea than religion) in improving
organizations, markets and economies, and subsequently all of society.
Implicit within a discussion of spirituality is the notion that spiritual individuals are
ethical in business, and consequently, are of significant benefit to an organization. What is
unclear, however, is how an individual’s spirituality influences their perception and judgment of
ethical/unethical business practice and how it translates into ethical behavior within an
organizational context. Furthermore, there is insufficient research exploring the effects of an
individual’s spiritual/ethical orientation on their workplace and vice versa. This study will
address these gaps in the literature.
Project Procedures
This study investigates whether any relationship exists between spirituality, ethical
decision-making and effect of moral dilemmas for working adults between the ages 30 and 65 in
the State of North Carolina with at least a two-year college degree. Your consent to participate
means the completion of an online. The time requirement to complete this questionnaire will be
approximately 15 minutes.
Data storage/retention/destruction/future use
Completed online questionnaires will be stored on an SSL encrypted database. Analysis

from data taken from the questionnaire will be stored as numeric data on a portable hard drive
and locked in a secure cabinet/safe. Data and analysis will be kept for a maximum of three years
(for potential peer reviewed publications) and then subsequently deleted.
Anonymity and Confidentiality

Each completed questionnaire completed by SurveyMonkey contains no trace of

individual data. Specifically, the online questionnaire will not record any identifying sources
including participant email or IP address. This guarantees anonymity and ensures any
withdrawing participants who do not wish to take further part in this research have no personal
data maintained. All information provided, if reported or published, will be handled in such a
way that it does not identify participants.
Right to Withdraw from Participation
You have the right to withdraw from participation in the survey at any time. During the
course of survey, click on the end survey instrument to end the survey immediately.
Contact Details and Approval Wording
The following contact details are provided for your information:
Principal Researcher: Stephen E. Anderson

Primary Supervisor: Dr. Jodine Burchell
Appendix E
Demographic Questions
1. What is your gender?

Female □
Male □
2. What is your age?

Less than 18 □
18-29 □
30-39 □
40-49 □
50-59 □
60-64 □
65 and over □
3. What is your current employment status?

Currently Employed □
Currently Unemployed □
4. Do you live in the State of North Carolina?

Yes □
No □
5. What is your highest level of education attained?

Have not completed High School Diploma or GED □
High School Diploma or GED □
Two Year College Degree □
Undergraduate College Degree □
Graduate College Degree □
6. What best describes your occupational role?

Professional worker □
Manager of others (at least 2 direct reports) □
Senior Manager of others (at least 3-4 direct reports) □
Executive (at least 5+ direct reports) □
Appendix F
Spirituality Assessment Scale Scoring Instructions
Total Scale: 1 to 28 items
Subscales
Purpose and Meaning in Life

Items: 18, 20, 22, 28.
Innerness or Inner Resources

Items: 8, 10, 12, 14, 16, 17, 23, 24, 27.
Unifying Interconnectedness
Items: 1, 2, 4, 6, 7, 9, 19, 25, 26.
Transcendence
Items: 3, 5, 11, 13, 15, 21.
Scoring
Strongly Disagree (SD) =1
Disagree (D) =2
Disagree More Than Agree (DM) =3
Agree More Than Disagree (AM) =4
Agree (A) =5
Strongly Agree (SA) =6
Conceptual Interpretation of Total Instrument Scores
Strong Spirituality Scores 113 – 168; answered agree OR strongly agree to items
Moderate Spirituality Scores 57 – 112; answered middle choices (agree more than disagree OR
disagree more than agree) to items
Low Evidence of Spirituality (Perhaps Spiritual Distress) Scores 28 – 56; answered disagree OR
strongly disagree to items.
Appendix G
Multidimensional Ethics Scale (Reidenbach & Robin, 1990)
Moral Equity Sub-scale - Averaged

1. Fair 1 2 3 4 5 6 7 Unfair
2. Just 1 2 3 4 5 6 7 Unjust
3. Morally Right 1 2 3 4 5 6 7 Not Morally Right
4. Acceptable to my 1 2 3 4 5 6 7 Not Acceptable to my
Family Family
Relativism Sub-scale - Averaged
5. Culturally 1 2 3 4 5 6 7 Culturally
6. Traditionally 1 2 3 4 5 6 7 Traditionally
Utilitarianism Sub-scale - Averaged
7. Producing the 1 2 3 4 5 6 7 Producing the Least
Greatest Benefit to Benefit to All
All
8. Maximizing 1 2 3 4 5 6 7 Minimizing Benefits
Benefits while while Maximizing
Minimizing Harm Harm
Contractualism Sub-scale - Averaged
9. Does Not Violate 1 2 3 4 5 6 7 Violates an Unspoken
an Unspoken Promise
Promise
10. Does Not Violate 1 2 3 4 5 6 7 Violates an Unspoken
an Unwritten Promise
Contract
Behavioral Intention Sub-scale - Averaged
11. I Would 1 2 3 4 5 6 7 I Would Not
Undertake the Undertake the Same
Same Action Action
12. My Peers or 1 2 3 4 5 6 7 My Peers or
Colleagues Would Colleagues Would
Undertake the Not Undertake the
13. The Action is 1 2 3 4 5 6 7 The Action is Not
Ethical Ethical
Appendix H
Moral Intensity Scoring (McMahon, 2002)
Social Consensus Construct - Averaged
High. F. Connelly’s firm …
People are not likely to agree about whether the decision was right or wrong.
Scoring
Disagree (D) =6
Neither Agree Nor Disagree (AD) =4
Agree (A) =2
Most people would agree on what the appropriate decision is in this scenario. (Reverse scored)
Reverse scoring
Disagree (D) =2
Agree (A) =6
Magnitude of Consequences Construct - Averaged
High Moral Intensity (High) Condition. As a Media Buyer … Nancy Brown …
The negative consequences (if any) of the decision will be very serious. (Reverse scored)
Reverse scoring
Disagree (D) =2
Agree (A) =6
The overall harm (if any) as a result of the decision will be very small.
Scoring
Disagree (D) =6
Agree (A) =2
Probability of Effect Construct - Averaged
High. C. Kemp ….
There is a very small likelihood that the decision will actually cause any harm.
Scoring
Disagree (D) =6
Agree (A) =2
The decision is likely to cause harm. (Reverse scored)

Reverse scoring
Disagree (D) =2
Agree (A) =6
Appendix I
Demographic Scoring
What is your gender?
Female 0
Male 1
What is your age?

Less than 18 0
18-29 1
30-39 2
40-49 3
50-59 4
60-64 5
65 and over 6
What is your current employment status?

Currently Employed 0
Currently Unemployed 1
Do you live in the State of North Carolina?

Yes 0
No 1
What is your highest level of education attained?
Have not completed High School Diploma or GED 0

High School Diploma or GED 1
High School Diploma 2
Two Year College Degree 3
Undergraduate College Degree 4
Graduate College Degree 5
What best describes your occupational role?
Professional worker 0
Manager of other (at least 1-2 direct reports) 1
Senior Manager of others (at least 3-4 direct reports) 2
Executive (at least 5+ direct reports) 3
Appendix J
Descriptive Statistics of Study Dimensions and Sub-dimensions
Dimension/Sub- M SD Median SE Skewness Kurtosis

dimension
Spirituality Assessment 133.6 19.4 138.00 1.79 -0.41 -0.61
Scale (SAS)
19.8 3.5 21.00 0.32 -0.85 -0.03
SAS - Purpose
42.9 7.5 43.00 0.70 -0.36 -0.65

SAS - Innerness
43,7 6.5 45.00 0.60 -0.48 -0.33

SAS - Interconnectedness
27.3 4.8 28.00 0.44 -0.40 -0.13

SAS- Transcendence
Multidimensional Ethics 5.53 1.78 6.00 0.05 -1.13 0.21

Scale (MES)
MES - Moral Equity 5.94 1.51 6.75 0.14 -1.70 2.32
Subscale (ME)
MES - Relativism 5.06 1.90 6.00 0.12 -0.63 -0.91
Subscale (REL)
MES - Utilitarianism 5.46 1.48 6.00 0.10 -0.96 0.30
Subscale (UTIL)
MES - Contractualism
Subscale 5.35 1.87 6.00 0.12 -0.99 -0.24
(CONTR)
MES – Behavioral
Intention Subscale 5.45 1.89 6.00 0.10 -1.04 -0.14
(BEHAVINT)
Perceived Moral Intensity 3.75 0.77 3.67 0.07 -0.05 0.29
Scale (PMIS)
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Spirituality in Ethical Decision-making with Moral Intensity Considerations: A

Thesis · December 2018

Ethics & Spirituality View project

The user has requested enhancement of the downloaded file.

Spirituality in Ethical Decision-making with Moral Intensity Considerations:

Stephen Edward Anderson

A Dissertation Presented in Partial Fulfillment

of the Requirements for the Degree

Doctorate of Business Administration

Columbia Southern University

Orange Beach, Alabama

© by Stephen Edward Anderson, 2018

All rights reserved.

COLUMBIA SOUTHERN UNIVERSITY

Spirituality in Ethical Decision-making with Moral Intensity Considerations –

Stephen Edward Anderson

has been approved

Jodine Burchell, Ph.D., Dissertation Chair

Patricia Wolf, Ph.D., Committee Member

John Radez, Ph.D., Committee Member

ACCEPTED AND SIGNED:

James Ready, DBA

combined elements in ethical business decision-making. As such, this quantitative research

embracing spiritual diversity on ethical decision-making.

Keyword: ethics, spirituality, moral intensity, ethical decision-making, diversity,

corporate social responsibility.

Soli Deo Gloria

discussions over the course of this work.

List of Tables ..................................................................................................................... xi

List of Figures ................................................................................................................... xii

Chapter 1: Introduction to the Study....................................................................................1

Background of the Study ...............................................................................................2

Problem Statement .........................................................................................................4

Purpose Statement ..........................................................................................................6

Research Questions and Hypotheses .............................................................................7

Advancing Theoretical Knowledge ...............................................................................8

Application to Business Administration ........................................................................9

Significance of the Study ...............................................................................................9

Assumptions, Limitations, and Delimitations ..............................................................14

Summary and Organization of the Remainder of the Study ........................................15

Chapter 2: Literature Review .............................................................................................17

Theoretical Basis of Business Ethics ..................................................................18

Kohlberg’s Theory of Moral Development ........................................................19

Rest’s Four Component Model of Ethical Decision-making ..............................23

Treviño’s Interactionist Theory of Ethical Decision-making .............................28

Jones’ Theory of Moral Intensity........................................................................33

Mitroff & Denton’s Theses of Workplace Spirituality .......................................37

Review of the Literature ..............................................................................................43

Individual Variables in Ethics .............................................................................44

Situational Variables in Ethics ............................................................................49

Chapter 3: Methodology ....................................................................................................59

Statement of the Problem .............................................................................................60

Research Questions and Hypotheses ...........................................................................61

Research Methodology ................................................................................................63

Population and Sample Selection.................................................................................65

Data Collection Procedures..........................................................................................72

Data Analysis Procedures ............................................................................................74