When employees behave unethically in the name of the company: the effect of cognitive moral development

Abstract

Purpose

This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored.

Design/methodology/approach

Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study.

Findings

Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB.

Originality/value

Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

Citation

Ho, Y.-H. (2025), "When employees behave unethically in the name of the company: the effect of cognitive moral development", International Journal of Organizational Analysis, Vol. 33 No. 2, pp. 249-270. https://doi.org/10.1108/IJOA-09-2023-3993