Ethical attitudes and ethical behavior: are managers role models?

Ethical attitudes and ethical behavior in organizations may have substantial ramifications on a firm’s operation. This study investigates whether or not managers are perceived by employees to exhibit ethical attitudes and ethical behavior and thereby being their role models. A sample of 111 employees within the finance department of a major municipality who are exposed to unethical behavior responded to a structured questionnaire concerning ethical and unethical episodes. There were three major findings: first, consistently perceived ethical behavior is lower than perceived ethical attitudes of the employee, his peers and of his managers; second, self‐enhancing bias exists; and third, managers do not exhibit an ethical role model in the organization. Implications for human resource management and policies are discussed.