A CALCULATED MORALITY: DEVELOPMENT AND VALIDATION OF A BUSINESS SPECIFIC TEST OF MORAL REASONING

Nathan L. Steele Leonard Branson

University of Illinois—Springfield

ABSTRACT

Humans separate their morality or its application by situational constraints (e.g., bluffing is perfectly moral in games of poker, but not in courts of law), but it is not known if moral reasoning development holds the same weight or paths in business as other decision making environments. The present study aimed to develop a business specific test of moral reasoning called the Business Moral Reasoning Test (B-MRT) and cross-validate it against respected measures of moral reasoning development. The B-MRT possesses high internal reliability and consistency, strong correlation to the constructs of Lind’s (2014) Moral Judgment Test (MJT), as well as unique sensitivity to noted predictors of moral reasoning development such as education. Limitations and future directions as well as implications for education and business are discussed.