The ethical decision-making (EDM) process that leaders should follow to avoid scandals and unethical behavior is often overlooked. In addition, visit few studies have focused on EDM within higher education. Yet, educational leaders have an ethical responsibility due in part to increasingly diverse student populations enrolled that is having an impact on the growth of educational institutions. This exploratory study used the Delphi research technique to identify an EDM definition that leaders use to make ethical decisions and identify the environmental factors that influence their decisions as well as an EDM model within the U.S.
In countries with high susceptibility to corruption, internal government auditors play an important role in combating and mitigating the corruption problem. Since corruption is unethical behavior, government internal auditors must have ethical standards if they are to be effective. Research surrounding the processes of ethical decision making has had mixed outcomes. This article examines the effect of corruption awareness in Indonesian society as a whole, and Indonesian organizations in general. Ethical intensity issues are examined, as are the organizational factors that impact on ethical decision-making. Results are mediated by ethical sensitivity and professional skepticism, with the theoretical framework of ethical decision-making being supported. Additional analysis examining the effect of gender, education level and experience on ethical decision-making process is provided.