Moral Foundations Theory: An Exploratory Study with Accounting and Other Business Students

In this exploratory paper, we investigate the extension of Haidt’s (Psychol Rev 108(4):814–834, 2001, The righteous mind: Why good people are divided by politics and religion, 2012) Moral foundations theory (MFT), operationalized as the MFQ30 questionnaire, from a sample of the general public across...

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Bibliographic Details
Authors: Andersen, Margaret L. (Author) ; Zuber, Jill M. (Author) ; Hill, Brent D. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2015
In: Journal of business ethics
Year: 2015, Volume: 132, Issue: 3, Pages: 525-538
Further subjects:B Social Intuitionist Model
B ethics education
B Structural Equation Modeling
B Multiple-groups analysis
B Measurement model
B Moral foundations theory (MFT)
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Summary:In this exploratory paper, we investigate the extension of Haidt’s (Psychol Rev 108(4):814–834, 2001, The righteous mind: Why good people are divided by politics and religion, 2012) Moral foundations theory (MFT), operationalized as the MFQ30 questionnaire, from a sample of the general public across many countries to a sample of business students. MFT posits that people rely on five major concerns, or foundations, when making moral judgments. The five concerns are care/harm, fairness/cheating, loyalty/betrayal, respect/authority, and purity/degradation. In addition, Haidt suggests that intuition, rather than reasoning, leads to moral judgment. We replicate Haidt’s measurement model and find that the measurement model based on our sample is consistent. This indicates support for MFT. Further, we find structural differences in the measurement model between the genders and between areas of study. Our findings suggest that all students in the sample focus substantially on the fairness foundation. Ethics education and research may seek to expand the number of moral foundations individuals consider when discerning whether something is right or wrong.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-014-2362-x