Business ethics research typically emphasizes the influence of personal and organizational
forces upon ethical decision making. While accepting these forces as important, Collins
(1989) and Jones (1991) suggest that the moral issue and its intensity may also influence
individuals' resolution of an ethical dilemma. Utilizing a sample of 259 managers and a
modified Moral Judgment Interview survey, this research reports that the type of harm, that is,
the nature or kind of harm, and the magnitude of the consequences, that is, the degree or …

Theoretical ethics decision-making models typically emphasize per-sonal characteristics
and influences exerted by the organization in determining ethical decisions and behavior
(for example, Ferrell & Gresham, 1985; Trevino, 1986). Similarly, empirical research reflects
this emphasis upon decision makers and their organization. For example, positive
relationships have been reported between improved ethical decision