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Descriptive ethics can broadly be thought of as the study of morality and moral issues from a scientific point of view. It can be thought of as the branch of ethics that attempts to develop conceptual models and test those models empirically in order to enhance our understanding of ethical or moral behavior, moral decision making, and more broadly moral phenomena. This area or branch of ethics might also be referred to as behavioral ethics. Descriptive or behavioral ethics, then, describes and explains moral behavior and phenomena from a social science perspective or framework.

One might distinguish morality from ethics. Morality can be thought of as the set of norms, rules, standards, principles, or values that guide adherents in their behavior as to what is right and wrong, good and bad, or appropriate and inappropriate behavior. In this sense, virtually every human has some morality or moral code. Or morality might be considered the practice of such moral codes among members adopting such standards or codes. To the extent that the practice of business has such a code or set of norms, we might refer to that practice or practices as “business morality.” “Ethics” may be thought of, then, as simply the study of morality. Accordingly, ethics is critical reflection or critical analysis of moral issues and moral phenomena. Furthermore, business ethics can then be defined as the study of moral issues in a business context, that is, an applied area of ethics or ethical inquiry. Organizational ethics can be thought of as studying moral issues in a broader organizational context.

To position descriptive ethics, we may distinguish different approaches to studying moral issues and phenomena. One distinction is between normative and descriptive or behavioral ethics. Critical reflection that attempts to answer questions as to what is right or wrong, good or bad, would constitute normative ethics. Such approaches are “normative” or provide guidance and direction in terms of making moral or ethical choices or living in morally acceptable ways. Such approaches tend to be philosophical or religious, providing frameworks and theories that are prescriptive. These analyses prescribe general principles or even specific guidance. These normative or prescriptive theories include typical philosophical approaches, such as utilitarianism and duty-based approaches such as Kant's. Some have said that there are only two normative ethics questions: (1) What is good? (2) What is right? Aristotle's virtue-based ethics represents a normative theory that answers the first question. Utilitarian and Kantian theories provide competing theories that provide decision rules or answers to the second question. What they all have in common is to approach ethical inquiry from a normative or prescriptive point of view.

Descriptive ethics, on the other hand, approaches the study of morality or moral phenomena by asking different questions. In general, this approach attempts to describe and explain moral action, moral decision making, and moral phenomena. For example, how do individuals process and resolve perceived moral conflicts? What are the most important influences or causes for individuals behaving ethically or unethically? What is the system of beliefs that guides individuals or groups in making the moral choices that are observed? Answers to these kinds of questions are descriptive or explanatory in nature. As such they use social science frameworks that often include theory building and hypothesis testing in terms of discerning answers. Engaging these kinds of questions in a business context, then, can be thought of as descriptive business ethics, or the application to the broader organizational context can be referred to as descriptive organizational ethics.

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