Don’t Sweat the Small Stuff: The Tolerance Spillover Effect in Ethical Decision-Making

Keywords

tolerance standard, moral disengagement, tolerance mindset

Abstract

We contribute to the literature on moral disengagement and task socialization by demonstrating how working with a tolerance standard (i.e., a margin for error) socializes workers to view small errors as inconsequential. This creates a “tolerance mindset” that spills over and facilitates moral disengagement when making ethical decisions. We provide complementary evidence of a tolerance spillover effect across three studies. Our first two studies were lab experiments where participants took on the role of quality controllers, and we manipulated whether they worked with (vs. without) a tolerance standard. Across both experiments, we observed evidence of increased moral disengagement and unethical behavior when participants worked with a tolerance standard. Our third study focused on professional auditors who work regularly with a tolerance standard. We found that auditors were less honest when their work identity was primed versus not. We also observed that other professional accountants, who do not work with a tolerance standard, did not significantly differ in their honesty when their work identity was primed versus not. These findings have important implications for understanding moral disengagement and the spillover of mindsets from one’s work into the moral domain.

Original Publication Citation

Bednar, J.S., Sommerfeldt, R.D., Zimbelman, A.F. et al. Don’t Sweat the Small Stuff: The Tolerance Spillover Effect in Ethical Decision-Making. J Bus Ethics (2025). https://doi.org/10.1007/s10551-024-05902-w

Document Type

Peer-Reviewed Article

Publication Date

2025-02-12

Publisher

Journal of Business Ethics

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Assistant Professor

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