
In addition, t-tests indicated that the manipulation of high and low conditions within each scenario were also successful. The third dimension is probability of effect and one scenario of the proximity dimension. The second factor indicates an interaction between the temporal immediacy and the magnitude of consequences dimension. The first factor captures the social consensus dimension and one scenario of the proximity dimension. This indicates that they have a significant influence in the study. The findings of this study have positively validated the instrument, with three of the five moral intensity components identified as having appropriate eigenvalues. The results were analysed by factor analysis. Different ethical scenarios were presented to respondents in the survey each ethical scenario was designed in both high or low moral intensity form, to reflect the importance of the moral dilemma at hand. The instrument, once validated, will be used in a full-study of managers in the hotel industry.

More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings.
