Some Determinants of Student Corporate Social Responsibility Orientation

Transcription

1 BUSINESS Burton, Hegarty & SOCIETY / DETERMINANTS / June 1999 OF STUDENT CSRO RESEARCH NOTE Some Determinants of Student Corporate Social Responsibility Orientation BRIAN K. BURTON Western Washington University W. HARVEY HEGARTY Indiana University This study examines the effect of gender, Machiavellian orientation, and socially desirable reporting on the respondent s orientation toward corporate social responsibility. A sample of 219 undergraduate students from a Midwestern university exhibited differences in orientation across gender and degree of Machiavellian orientation. Social desirability had a minimal effect on the responses. The responsibility of corporations to society is becoming even more important in this era of less public trust in government. Business organizations are among our most powerful institutions. With that power comes the responsibility to use it for the good of society. The corporate social responsibility orientation (CSRO) of people can be affected by several factors. These factors may include gender and the construct known as Machiavellianism, which connotes a certain level of emotional detachment and view of persons as being manipulable. Responses to any survey attempting to find whether these factors do affect CSRO may be subject to social desirability bias, however. This study examines whether gender and Machiavellianism affect students CSRO, as well as whether socially desirable response behavior affects the results. BUSINESS & SOCIETY, Vol. 38 No. 2, June Sage Publications, Inc. 188

2 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 189 THE LITERATURE ON CORPORATE SOCIAL RESPONSIBILITY Although much of the discussion of the responsibilities of the business community in recent years has centered on the social performance of firms (e.g., Clarkson, 1995; Swanson, 1995) or responsibilities to individual stakeholders (Donaldson & Preston, 1995; Jones, 1995), the responsibility felt by corporate managers to society in general remains an important issue, as does the composition of that responsibility. For example, Wood (1991) claimed that corporate social responsibility (CSR) is one of the three basic areas of social issues research. She also noted that Carroll s (1979) CSR framework is quite popular in the social issues field. Part of this framework posits four basic types of responsibilities felt by managers regarding their firms roles in society (see Appendix A). Wood (1991) argued that these four types of responsibilities were domains in which managers can operate. Given that managers have discretion regarding which domain they choose to operate in at any particular moment, their basic philosophy regarding the importance of these responsibilities becomes significant. Given that this is the case, the manager s (or future manager s) orientation toward a corporation s types of responsibilities to society continues to be relevant for researchers. Factors affecting this orientation also are relevant topics for research. Gender Many studies of gender difference in ethical orientation have been reported in the business ethics literature. Ford and Richardson (1994), in their survey of empirical articles studying business ethics subjects, found 14 studies of gender differences; of those, 7 studies found at least some situations in which females were more likely to act ethically than males. That trend has continued for the most part. For example, McCuddy and Peery (1996) found no gender differences in a study of ethical beliefs among 171 undergraduates. Ameen, Guffey, and McMillan (1996) found that females in a sample of 285 accounting majors were less tolerant than males of academic misconduct. Dawson (1997) found that females in a sample of 203 marketing professionals responded in a more ethical fashion than males in 6 of 20 scenarios; however, males responded more ethically than females in 2 scenarios in the same study. Deshpande (1997) has made the point that student samples have yielded more significant differences across gender than have managerial samples.

3 190 BUSINESS & SOCIETY / June 1999 Gender differences have been examined in studies of CSRO. Ibrahim and Angelidis (1991) found that female members of boards of directors were found to be less economically driven and more oriented toward discretionary responsibilities than men. Kraft and Singhapakdi (1995), in a study of 182 undergraduate and MBA students, found that females rated social responsibility as more important in determining organizational effectiveness. Overall, in the studies that have been conducted, the clear trend is that females are more likely to rate higher on scales of ethics and social responsibility than males. Machiavellianism Machiavellianism in social science research is a construct that indicates a certain general strategy for dealing with people, particularly a strategy that regards people as being subject to manipulation. Machiavellian people tend to have an emotional detachment toward people and sensitive issues (Christie & Geis, 1970). This emotional detachment leads to less hesitancy in manipulating others and less importance being given to others feelings, needs, or rights as opposed to one s own goals (Rayburn & Rayburn, 1996). As a personality trait, Machiavellianism has been studied in many settings, particularly in psychology and social psychology, but it has not been a heavily studied topic in social issues research, despite its possible application to the field and DuPont and Craig s (1996) statement that the construct has been used as one way of studying business ethics. Hegarty and Sims (1978, 1979) found Machiavellian orientation to be associated with less ethical behavior in laboratory settings. Hollon and Ulrich (1979) confirmed this finding in a survey setting. Few studies followed these efforts, although Singhapakdi and Vitell (1990) did find the same relationship to hold in a study of marketing managers. Perhaps, as Nelson and Gilbertson (1991) suggested, social issues researchers followed management researchers in seeing fundamental problems with the construct as originally outlined, as well as possible problems with the Mach IV instrument (the most-used instrument for measuring levels of the construct). Some have said that the construct is not unitary, as Christie and Geis (1970) suggested, and that it thus has little construct validity (Nelson & Gilbertson, 1991). However, it may be more fair to say that the multidimensionality captures the complexity of the construct called Machiavellianism. Also, problems with social desirability

4 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 191 have arisen, as might be expected given that the construct runs counter to traditional ethical theory (Nelson & Gilbertson, 1991). This has led to a need to somehow account for socially desirable reporting when investigating Machiavellianism. At least two recent studies have investigated the relationship of Machiavellianism and ethicality (Singhapakdi, 1993; Rayburn & Rayburn, 1996), and they have supported previous research in showing that high Machiavellianism is associated with lower levels of ethical orientation or behavior. Thus, the trend is certainly for Machiavellian orientation to be negatively related to orientation toward ethical behavior. However, only Hollon and Ulrich (1979) have investigated the relationship of Machiavellianism and CSRO. Social Desirability Social desirability in responses has long been recognized as a problem in self-report surveys. A respondent exhibits socially desirable responding when he or she gives answers that seem to conform to current societal attitudes, even if the respondent does not truly hold that belief. In early social issues research, Stevens (1984) found no relationship between the level of socially desirable responses and scores on the Clark (1966) survey. Despite this result, however, the question of social desirability in social issues research was raised strongly in the early 1990s (Fernandes & Randall, 1992; Randall & Fernandes, 1991). Fernandes and Randall (1992) found that ethical attitudes were moderated to some degree by several measures of social desirability. A few studies since that time have included measures for the level of socially desirable responding. Nyaw and Ng (1994) found social desirability a problem in five of seven constructs tested in their study of ethical beliefs. Logsdon, Thompson, and Reid (1994) chose to eliminate 10 of 373 responses based on social desirability scores in their study of the relationship between software piracy and moral judgment. Schoderbek and Deshpande (1996) found a relationship between socially desirable reporting and reported perceptions of unethical behavior in a survey of 252 nonprofit managers. In total, then, there seems to be an association between the level of socially desirable responding as measured by various instruments and higher levels of ethical behavior or perception. Again, however, only one study (Stevens, 1984) has investigated the possible association between socially desirable reporting and CSRO.

5 192 BUSINESS & SOCIETY / June 1999 HYPOTHESES The purpose of this study was to examine CSRO as measured by the Aupperle (1984) instrument and find if relationships with certain other constructs exist. These constructs, including gender, a personality orientation of interest to social issues researchers, and a bias that may affect results, are all important in their own right; however, their effect on CSRO as measured by Aupperle s instrument is particularly important in understanding the latter construct, and those effects have been studied rarely, if at all. The hypotheses for this study were derived from this research purpose. They test the effects of several variables on CSRO as reported by the Aupperle instrument. Hypothesis 1 One purpose was to examine for differences across gender. Possible gender differences in CSRO have been examined only rarely. This study attempts to broaden the scope of our knowledge regarding these possible differences, and to test whether the relationship between gender and ethicality holds also with CSRO. Deshpande s (1997) statement regarding the stronger relationship between gender and ethicality among college students, supported by the literature, guided the following hypothesis: Hypothesis 1: Females will have higher levels of CSRO than males. Hypothesis 2 A second purpose was to examine whether Machiavellian orientation was related to CSRO. As with gender, whereas Machiavellianism has been used in studies of ethical behavior or attitudes, it has not been used in a study of CSRO. One would expect that similar results would occur when studying CSRO as when studying ethicality that high levels of Machiavellianism would be associated with low levels of CSRO. In this light, the following hypothesis is proposed: Hypothesis 2: Levels of CSRO reported by respondents will decrease as the Machiavellian orientation of the respondent increases.

6 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 193 Hypothesis 3 A third purpose of this study was to investigate the effect of social desirability response bias on the Aupperle (1984) instrument. Aupperle s instrument uses a forced choice format. This should minimize response bias, including socially desirable reporting (Carroll, 1991). Although social desirability s effects on self-reports have been seen in ethics research, little evidence exists regarding effects on CSR research. There have been reported effects on ethicality in recent studies, as noted above. With the increasing emphasis on ethics placed in the popular press and the importance of ethical conduct in business affairs, one would expect that high levels of socially desirable reporting could be associated with high levels of CSRO. Thus, the following hypothesis is proposed: Hypothesis 3: Levels of CSR orientation reported by respondents will increase as the level of socially desirable reporting by the respondent increases. METHOD This study was conducted using a sample of junior and senior business majors at a large Midwestern university. A total of 219 usable responses were received. Of the respondents, 127 (58%) were male and 92 (42%) were female, 97% were under the age of 25, and 99% had completed from 2 to 4 years of college. Some of these students responded to the survey to receive credit in an organizational behavior class. Others responded as part of other courses. The instrument was given in either a classroom setting or a seminar setting. None of the students had taken or was currently taking a course in business ethics or social issues in management. The instrument used in this study included four parts. The first part included the Mach IV scale developed by Christie and Geis (1970), which was the final outcome of an intensive effort involving 1,700 college students to find a scale that would measure the trait that they had observed in persons in positions of power. This scale consists of 20 items, 10 of which are reverse scored, with a 6-point Likert scale ranging from 1 (strongly agree) to 7(strongly disagree) (see Appendix B). For analysis, the responses (reverse-scale items adjusted) are coded 1-3 and 5-7, with 4 given to no response. The scores are totaled and 20 is added to the total score, giving a range of 40 to 160 with a midpoint of 100.

7 194 BUSINESS & SOCIETY / June 1999 As noted previously, Nelson and Gilbertson (1991) have criticized both Machiavellianism as a construct and the Mach IV instrument usually used to measure it. Despite such criticism, however, Machiavellianism has continued to be a widely recognized construct, and the Mach IV scale has continued to be used. In part this is because of the high internal consistency and convergent and discriminant validity repeatedly shown for the scale (Wrightsman, 1991). Also, scores seem to be unaffected by intelligence or social status. For this study, the Mach IV scale was used to examine possible differences in CSRO resulting from Machiavellianism, and a scale measuring socially desirable reporting was included in the instrument (see below). The second part of the instrument included the revised Aupperle (1984) survey. The version of the survey used in this study includes 15 groups of 4 statements, for a total of 60 statements. Carroll (1991) and Schwartz (1998) discuss several shortcomings of the Aupperle instrument. Many of their criticisms are justified. It is used in this study because it has proven reliable in the past, it is often used in studies of CSRO, and it may help minimize socially desirable responding. The third part of the instrument included the complete Balanced Inventory of Desirable Reporting (BIDR) (Paulhus, 1988). This inventory is a 40-item survey using 7-point Likert scales for responses ranging from 1 (not true) to 7(very true), with 20 items measuring self-deception (the tendency of reporting in an honest but biased fashion) and 20 measuring impression management (deliberate overreporting of performance). Ten items in each part are reverse scored (see Appendix B). Adjusted responses of 6 or 7 are given 1 point, with all other responses receiving no points. The number of points are then added for total scores for each part of the inventory, with possible scores ranging from 0 to 20. In this study, the impression management scale is of importance as a measure of intentionally socially desirable responding, and it is the scale recommended by Randall and Fernandes (1991). The final part of the instrument included some demographic questions, of which gender is the only variable being tested in this study. RESULTS To examine whether the responses basically conformed to the framework found by Aupperle (1984) as a check on their validity, a factor analysis was performed on the responses to the Aupperle instrument. As with Aupperle s sample, there were two possible solutions, one with three

8 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 195 Table 1 Means and T Values: Gender Differences in General and Specific CSR Dimensions Dimension Male M (n = 127) Female M (n = 92) T Value Economic *** Noneconomic *** Ethical *** Legal Discretionary Note. CSR = corporate social responsibility. ***p <.001. factors and one with four. The three-factor solution gave clearer results and accounted for 38.5% of the variance, as opposed to 40% in the Aupperle sample. One factor included both economic (loaded negatively) and ethical (loaded positively) statements, one included legal statements (loaded positively) and one economic statement (loaded negatively), and the third included only discretionary statements. In his factor analysis, Aupperle (1984) had used.4 as a threshold factor loading for a statement s inclusion in a factor. Using this threshold, 14 of the 15 economic statements achieved this threshold, as did 12 each of the ethical and discretionary statements and all 15 of the legal statements. Coefficients of internal consistency for each group of statements ranged from.84 to.93. This is also similar to Aupperle s results and gives validity to the results. Hypothesis 1. This hypothesis stated that females would show a higher level of CSRO than males. Means were calculated for the 127 males and the 92 females responding, and a t test was conducted. The results showed that females saw economic responsibilities as relatively less important and noneconomic responsibilities as relatively more important than did males (see Table 1). This difference is due to the dichotomy between economic and ethical responsibilities. There was no difference in the relative importance of legal and discretionary responsibilities across gender. Hypothesis 2. This hypothesis predicted an association between the extent of Machiavellian personality and CSRO in respondents. The mean score for the sample was below the theoretical neutral point for that scale. A correlation coefficient was computed, and the hypothesis was supported (see Table 2). The relative importance of economic responsibilities rose with increasing levels of Machiavellianism, whereas the relative importance of noneconomic responsibilities declined with increasing

9 196 BUSINESS & SOCIETY / June 1999 Table 2 Correlations Between General and Specific CSR Dimensions and Machiavellian Orientation: Full Sample and Correcting for Socially Desirable Responses Dimension Full Sample (N = 219) Reduced Sample (n = 187) Economic.4230 *.3802 *** Noneconomic.4570 *.4250 *** Ethical.4154 *.3655 *** Legal.2900 *.2505 ** Discretionary Note. CSR = corporate social responsibility. **p <.01. ***p <.001. Table 3 T Values, Effect of the Interaction of Impression Management and Machiavellian Orientation on General and Specific CSR Dimensions Dimension T Value (N = 219) Economic.365 Noneconomic.735 Ethical.171 Legal.311 Discretionary.747 Note. CSR = corporate social responsibility. levels of Machiavellianism. This decline in noneconomic responsibilities was caused by a decline in the views of the importance of ethical and legal responsibilities among those displaying a more Machiavellian personality. To discover any effects of socially desirable responding, a supplementary analysis was conducted that removed from consideration all cases in which the impression management scale score was eight or higher. This eliminated all respondents whose impression management score was more than one standard deviation above the mean. Through this procedure, 32 cases were eliminated. With the reduced sample, the correlations between mean scores on each CSR dimension and Mach IV scores were quite similar (see Table 2). None of these correlations was statistically different. Of related interest is whether impression management scores may moderate the relationship between Machiavellianism and CSRO. In their study of various effects of socially desirable reporting, Fernandes and Randall (1992) found a moderated relationship between Machiavellianism and

10 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 197 Table 4 Correlations Between General and Specific CSR Dimensions and Impression Management Level Dimension Correlation Coefficient (N = 219) Economic.2764 *** Noneconomic.3040 *** Ethical.3487 *** Legal.1560 * Discretionary.0026 Note. CSR = corporate social responsibility. *p <.05. ***p <.001. ethical attitudes. However, in this study no such moderating effect of impression management scores was found. An analysis using moderated multiple regressions produced no significant changes when the interaction term combining impression management and Mach IV scores was added to the regression model (see Table 3). Hypothesis 3. This hypothesis predicted an association between impression management behavior and CSRO. The mean score on the impression management scale was similar to that found by Paulhus (1988) in a sample of college students. A correlation coefficient was computed, and the hypothesis was supported (see Table 4). Respondents showing a high level of impression management behavior gave relatively more importance to noneconomic responsibilities and relatively less importance to economic responsibilities. The increase in the importance of noneconomic responsibilities was caused by more importance given to ethical and legal responsibilities by those who displayed more impression management behavior. DISCUSSION Gender differences in CSRO are quite interesting, given that some researchers have argued that females use different modes of moral reasoning than males (Gilligan, 1982). Aupperle s (1984) instrument typically uses terms such as social norms in its ethical statements, which seem relatively gender-neutral. This result would seem to indicate a difference in views of ethical responsibilities, with females exhibiting more caring attitudes than males.

11 198 BUSINESS & SOCIETY / June 1999 Table 5 Comparison of Correlations Among CSR Dimensions Correcting for Impression Management Scores Full Sample (N = 219) Reduced Sample (n = 187) Economic-ethical.6686 ***.6392 *** Economic-legal.3638 ***.4240 *** Economic-discretionary.4132 ***.4591 *** Ethical-legal Ethical-discretionary.1553 *.1549 * Legal-discretionary.1659 *.2170 ** Note. CSR = corporate social responsibility. *p <.05. **p <.01. ***p <.001. One somewhat surprising result was the overall mean of students on the Mach IV scale. One might expect business students to score more highly on average than the population in general, as many elements of business education (such as the emphasis in most classes on accounting, financial results, and shareholder maximization) place emphasis on reason and detachment. Other elements, such as organizational behavior and human resources classes, may counteract the first group, however, and many respondents were members of organizational behavior classes. The correlation between Machiavellianism and CSRO is relatively consistent with expectations. Only the negative correlation between Machiavellianism and legal responsibilities is somewhat surprising, given that laws can provide a basis for detached, rational decision making. This possibility is apparently overcome by the strong positive relationship between Machiavellianism and economic responsibility coupled with the negative relationship between economic and legal responsibilities. The final result, that of relationships between impression management and the CSR dimensions, is also as expected. Complying with laws and observing ethical norms would be seen as more socially desirable than giving a large weight to economic responsibilities. However, the low mean score on the impression management scale indicates that social desirability had little effect on the results of this study, perhaps increasing the ethical and legal mean scores slightly and decreasing the economic mean score slightly. Randall and Fernandes (1991) argue that social desirability may significantly affect the validity of research into ethics topics that uses selfreport surveys. They recommend making survey responses anonymous, using methodologies that attempt to minimize socially desirable reporting

12 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 199 (including forced-choice instruments such as Aupperle s [1984]), and controlling for or partialling out social desirability effects. The results of the present study indicate that Aupperle s instrument, by forcing choices on respondents, may soften the effect of socially desirable reporting on the final results. This conclusion is supported by the supplementary analysis conducted and reported on in the results of Hypothesis 2. A separate analysis was conducted to investigate any changes in CSRO when respondents high in social desirability were eliminated. Although correlations among CSR dimensions changed as a result, the changes were slight in nature (see Table 5). Although not part of the hypotheses, an interesting result concerned the mean scores of the various responsibilities. The students gave a mean score on economic responsibilities at least.5 points below most other populations studied; on noneconomic responsibilities, the student mean was at.4 above most other populations. This result could support the trend noted earlier toward relatively more emphasis on noneconomic responsibilities, or it may indicate a certain naivete among students. It is also possible that students become aware of ethical and discretionary responsibilities while in school but, when faced with economic reality in the workplace, place greater emphasis on economic responsibilities. This explanation, however, would run counter to research comparing ethical attitudes of business people and students (see Cole & Smith, 1996; Harris & Sutton, 1995; Kraft & Singhapakdi, 1991). FURTHER RESEARCH Future research projects should examine whether the gender effect found here applies to other populations, such as managers at various levels. If so, given the seemingly neutral statements used in the Aupperle (1984) instrument, research to find underlying reasons for this difference would be very important. Further research should also seek to confirm the findings regarding Machiavellianism reported in this study, including the finding that social desirability effects did not alter the fundamental relationship between that personality trait and CSRO. Finally, further research into differences in responses of various populations to the Aupperle instrument should be conducted, perhaps with controlled experiments such as surveying groups of students and managers, or managers and directors, after both groups attend a seminar in business ethics. This type of experiment could also afford researchers a chance to do longitudinal

13 200 BUSINESS & SOCIETY / June 1999 research with a group of subjects, something that could be very useful in observing changes in CSRO over time. CAVEATS Several caveats regarding the results of this study should be mentioned. First, the study is of students in one school, these students are predominantly from the Midwest, and they are relatively homogenous in age and education level. It is possible that students in other areas of the country or with different characteristics may respond differently. Further exploratory research into these questions using students should include samples from other parts of the country. Social science researchers are familiar with problems of generalizing from student samples in organizational research. Students and those engaged in business have different characteristics, such as age, experience, and familiarity with the task. Therefore, findings of a study of students may not tell researchers much about the work population. An attempt to generalize the results of a study of students to the work population will be inherently flawed (Gordon, Slade, & Schmitt, 1986). Others have argued that no homogenous sample is generalizable, and that differences in student and nonstudent responses may reflect more than just task familiarity (Greenberg, 1987). The debate about whether these problems should lead to the elimination of student samples has not been and probably never will be resolved. However, the problems are not important enough to eliminate the usefulness of the present study that is attempting to develop theory, exploring particular relationships to determine if further research in the area is warranted. One of these areas is gender, and the second is Machiavellianism. In neither of these areas has enough research been performed to eliminate the usefulness of student samples in developing theory (see Greenberg, 1987). Another area, social desirability, is a methodological point that again can be studied, at least on an exploratory level, with student samples. No generalizations are attempted in these areas; instead, recommendations for further research are based on the results. The time period between the original study conducted by Aupperle (1984) and the present study has been substantial. As mentioned earlier, this stretch of time has reduced the meaningfulness of comparisons. However, the time period does not affect the parts of the study concerned with gender, Machiavellianism, or social desirability.

14 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 201 The survey instrument was composed of several different instruments, with different scales and in one case an unusual response format (the forced-choice format). It is possible that this mix of scales and formats confused some respondents, lessening the validity of results. However, as the results of the impression management scale (the third instrument in the survey) were comparable to those of other studies using students (see Paulhus, 1991), this possibility seems less likely than might otherwise be expected. Also, the criticisms regarding the Aupperle (1984) instrument that it creates relative numbers, not absolute, regarding the importance respondents give the various responsibilities; that it includes the discretionary responsibilities, which may not be responsibilities at all; and that the sets of statements are vague and repetitive must also be kept in mind. CONCLUSION The results of this study, although not generalizable as discussed above, do point toward some conclusions regarding research into CSRO. First, as with studies of ethical attitudes and behavior, gender may be an important factor in CSRO and should be included as a variable in future research. Second, as indicated by the Machiavellianism results, personality traits may also play an important role in determining CSRO. Although this result in particular is preliminary, it should point to a possible relationship that needs to be explored more fully, either with Machiavellianism or with other personality traits. The results regarding social desirability suggest that although it cannot be completely disregarded in studies using Aupperle s (1984) instrument, the forced-choice nature of the instrument may soften the effects of such reporting. It may be that social desirability may be seen as a personality trait (see Randall and Fernandes, 1991), in which case comparing social desirability scores with CSRO might give researchers insight into the norms of a particular population. APPENDIX A Carroll s (1979) Dimensions of Corporate Social Responsibility Economic: Meeting consumers needs while earning profit and providing jobs. Legal: Abiding by laws and regulations. Ethical: Abiding by societal norms and values. Discretionary: Acting outside the role of business to enhance society.

15 202 BUSINESS & SOCIETY / June 1999 APPENDIX B Examples of Scales Contained in the Instrument Used in This Study AUPPERLE CSRO SCALE This corporate social responsibility orientation (CSRO) scale is from Aupperle (1984). The type of responsibility appears in parentheses. It is important to be committed to: A. being as profitable as possible. (economic) B. voluntary and charitable activities. (discretionary) C. abiding by laws and regulations. (legal) D. moral and ethical behavior. (ethical) MACH IV SCALE This scale was created by Christie and Geis (1970), and uses a 6-point Likert scale ranging from 1 (strongly agree) to7(strongly disagree). The best way to handle people is to tell them what they want to hear Most people are basically good and kind. (reverse-scored item) BIDR IMPRESSION MANAGEMENT SCALE The balanced inventory of desirable reporting (BIDR) scale is from Paulhus (1988). It uses a 7-point Likert scale ranging from 1 (not true)to7(very true), with 4 representing somewhat true. There have been occasions where I have taken advantage of someone I never swear. (reverse-scored item) REFERENCES Ameen, E. C., Guffey, D. M., & McMillan, J. J. (1996). Gender differences in determining the ethical sensitivity of future accounting professionals. Journal of Business Ethics, 15, Aupperle, K. E. (1984). An empirical measure of corporate social orientation. In L. E. Preston (Ed.), Research in corporate social performance and policy (Vol. 6, pp ). Greenwich, CT: JAI.

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17 204 BUSINESS & SOCIETY / June 1999 Kraft, K. L., & Singhapakdi, A. (1995). The relative importance of social responsibility in determining organizational effectiveness: Student responses II. Journal of Business Ethics, 14, Logsdon, J. M., Thompson, J. K., & Reid, R. A. (1994). Software piracy: Is it related to level of moral judgment? Journal of Business Ethics, 13, McCuddy, M. K., & Peery, B. L. (1996). Selected individual differences and collegians ethical beliefs. Journal of Business Ethics, 15, Nelson, G., & Gilbertson, D. (1991). Machiavellianism revisited. Journal of Business Ethics, 10, Nyaw, M.-K., & Ng, I. (1994). A comparative analysis of ethical beliefs: A four-country study. Journal of Business Ethics, 13, Paulhus, D. L. (1988). Assessing self deception and impression management in self-reports: The balanced inventory of desirable reporting. Unpublished manuscript. Paulhus, D. L. (1991). Measurement and control of response bias. In J. P. Robinson, P. R. Shaver, & L. S. Wrightsman (Eds.), Measures of personality and social psychological attitudes (pp ). San Diego, CA: Academic. Randall, D. M., & Fernandes, M. F. (1991). The social desirability response bias in ethics research. Journal of Business Ethics, 10, Rayburn, J. M., & Rayburn, L. G. (1996). Relationship between Machiavellianism and Type A personality and ethical-orientation. Journal of Business Ethics, 15, Schoderbek, P. P., & Deshpande, S. P. (1996). Impression management, overclaiming, and perceived unethical conduct: The role of male and female managers. Journal of Business Ethics, 15, Schwartz, M. S. (1998). Research on corporate social responsibility orientations: A critique and future directions. Paper presented at the meeting of the International Association for Business and Society, Kona, HI. Singhapakdi, A. (1993). Ethical perceptions of marketers: The interaction effects of Machiavellianism and organizational ethical culture. Journal of Business Ethics, 12, Singhapakdi, A., & Vitell, S. J. (1990). Marketing ethics: Factors influencing perceptions of ethical problems and alternatives. Journal of Macromarketing, 1(10), Stevens, G. E. (1984, Fall). Business ethics and social responsibility: The responses of present and future managers. Akron Business and Economic Review, 15, Swanson, D. L. (1995). Addressing a theoretical problem by reorienting the corporate social performance model. Academy of Management Review, 20, Wood, D. J. (1991). Corporate social performance revisited. Academy of Management Review, 16, Wrightsman, L. S. (1991). Interpersonal trust and attitudes toward human nature. In J. P. Robinson, P. R. Shaver, & L. S. Wrightsman (Eds.), Measures of personality and social psychological attitudes (pp ). San Diego, CA: Academic. Brian K. Burton is an assistant professor of Management at the College of Business and Economics, Western Washington University. He received his doctorate from Indiana University. His research interests include cross-cultural ethics and corporate social responsibility, stakeholder theory and its grounding in ethics, and corporate political activity.

18 Burton, Hegarty / DETERMINANTS OF STUDENT CSRO 205 W. Harvey Hegarty is a professor and chairman of the Management Department at the Kelley School of Business, Indiana University. His international interests have led to overseas assignments at IMD (Lausanne), BE (Oslo), CES (Maastricht), and the Hochscule (St. Gallen). In addition to ethics, his research interests include integration issues in mergers and acquisitions, strategic issues in developing economies, and the organization change process.