Kreie and Cronan (2000) consider how organizations might influence the ethical choices that
personnel make. They suggest that when personnel perceive an ethical issue as important, they are
more likely to rely on their personal values in judging what is ethical or unethical. Furthermore,
Fuller, Barnett, Hester, and Relyea (2003) examine the relation between perceived organizational
support and organizational commitment through the lens of social identity theory (how one’s
membership in an organization helps to mold one’s self-concept). They find links between
organizational support for the individual and an individual’s commitment-based self-esteem.
Likewise, Gross-Schaefer, Trigilio, Negus, and Ro (2000) demonstrate how a positive, proactive
approach that addresses (1) the root issues of disenfranchisement and (2) personal ethics can
significantly reduce the situations that allow for theft. These three somewhat disparate studies all
reinforce the notion that tone at the top, and the way it is demonstrated and filtered throughout an
organization, can potentially affect employees’ values and decisions. Practice professionals and
future research could examine how specific changes in tone at the top or corporate culture drive
changes in employee attitudes toward ethical decision making with respect to economic crime/
fraud.