The Impact of Cognitive Expenditure on the Ethical Decision-Making Process: The Cognitive Elaboration Model

Abstract The extent to which decision-makers are willing and able to purposely expend cognitive effort in resolving ethical issues is an important area of study in the ethical decision-making literature. In this article we describe the role that cognitive expenditure is expected to play in the ethical decision-making process by presenting an integrated model of ethical decision-making. This model provides the foundation for a series of research propositions suggesting the manner in which purposive cognitive expenditure is expected to influence the ethical decision process and, ultimately, the likelihood of engaging in moral behavior.

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