We extend the Theory of Planned Behavior (TPB) for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control (PBC). We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC (self-efficacy and locus of control) when modeling ethical behavior. We use four ethics scenarios and international data to test this model. We also evaluate potential positive influences on ethics in the workplace and find that recency of ethics training interacts with religiosity and activates it to reduce moral disengagement. We also find that principles-based ethics training enhances professionals’ self-efficacy to behave ethically. Experience, including time as a member in a professional accounting organization, increases both locus of control and self-efficacy to behave ethically. These variables—recency of ethical training, religiosity, principles-based professional ethics training, and experience—influence parts of the core TPB model, which in turn lead to improved ethical behavioral intentions.

我们将计划行为理论 (TPB) 扩展到工作场所的道德规范。使用路径建模方法，我们发现证据表明，对于道德而言，道德脱离是态度、主观规范和感知行为控制 (PBC) 的 TPB 预测因子的前身。我们表明，TPB 预测因子介导了道德脱离对道德行为意图的影响。因此，要改善道德行为，减少道德脱离是至关重要的。我们发现在对道德行为建模时包括两种类型的 PBC（自我效能和控制点）的支持。我们使用四种道德情景和国际数据来测试这个模型。我们还评估了对工作场所道德的潜在积极影响，并发现道德培训的新近与宗教信仰相互作用并激活它以减少道德脱离。我们还发现，基于原则的道德培训提高了专业人员的自我效能，以符合道德的行为。经验，包括作为专业会计组织成员的时间，增加了控制点和自我效能，以符合道德规范。这些变量——道德培训的新近程度、宗教信仰、基于原则的职业道德培训和经验——影响核心 TPB 模型的部分内容，进而导致道德行为意图的改善。