A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers' Orientation Toward Environmental Issues
Identifieur interne : 000467 ( France/Analysis ); précédent : 000466; suivant : 000468A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers' Orientation Toward Environmental Issues
Auteurs : Edina Eberhardt-Toth [France] ; David M. Wasieleski [États-Unis, France]Source :
- Journal of business ethics [ 0167-4544 ] ; 2013.
Descripteurs français
- Pascal (Inist)
- Wicri :
- geographic : France.
- topic : Cadre, Prise de décision.
English descriptors
- KwdEn :
- mix :
- ANALYSIS of variance, ATTITUDES toward the environment, CHARTERED Institute of Management Accountants, COGNITIVE development, CORPORATE environmentalism, Chief financial officers, Cognitive moral development, Corporate environmental responsibility, Defining issues test 2, ENVIRONMENTAL policy, Ethical decision making, FINANCIAL management, MORAL & ethical aspects, MORAL development, Person–situation interactionist perspective, SOCIAL responsibility of business, SUSTAINABILITY, DECISION making.
Abstract
This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical sensitivity to sustainability: the moral maturity of the individual, and the perceived moral intensity of a sustainability issue. Our investigation offers insights into how financial managers perceive the importance of sustainability for corporate strategy.
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Francis:14-0090839Le document en format XML
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