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Rethinking Organizational Ethical Culture: A Critical Examination of the Conceptual Domain, Assessment of Levels of Analysis, and a Revised Theoretical Model

Roxanne Ross & Denis Arnold

Business Ethics Quarterly2026https://doi.org/10.1017/beq.2025.10099article
AJG 3ABDC A
Weight
0.50

Abstract

Organizational ethical culture, though widely studied, lacks conceptual clarity and precision with levels of analysis. To diagnose the specific conceptual and levels limitations, we assess the state of the science of ethical culture by analyzing 155 articles. Analysis revealed conceptual disorganization, confusion between the conceptual domain and nomological network, and imprecise treatment of levels of analysis. These limitations have resulted in downstream problems with building and testing theory; existing research is affected by unfalsifiable hypotheses, conceptual invalidity, contamination among measures, and incorrect levels-based inferences. To help overcome these limitations, we present a revised definition that integrates the dynamic model of organizational culture with the concept of ethical affordances. We present a multilevel model and describe potential interactions that determine how and under what conditions ethical culture manifests at relevant levels. We conclude with recommendations that will help future research move past these limitations.

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https://doi.org/https://doi.org/10.1017/beq.2025.10099

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@article{roxanne2026,
  title        = {{Rethinking Organizational Ethical Culture: A Critical Examination of the Conceptual Domain, Assessment of Levels of Analysis, and a Revised Theoretical Model}},
  author       = {Roxanne Ross & Denis Arnold},
  journal      = {Business Ethics Quarterly},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1017/beq.2025.10099},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.