The Neural Mechanisms of Utility and Ethic in the Management Moral Decision Making

Abstract

The study aimed at investigating the neural mechanism of business moral decision-making. 15 participants were presented with a set of 96 dilemmas in business situation. Participants were required to decide between option 1 (more utilitarian decision for self benefit) and 2 (ethical decision for fairness or institution). ERPs were recorded to a slide displaying the letter 1 and 2 when subjects were deciding between options. The selection rate was calculated after the experiment as the behavior data. The business moral dilemmas prompted more ethical option. A larger P260 component was elicited in the left frontal lobe area when participants were deciding to act ethically. On the other hand, decisions on utilitarian aroused weaker emotional experience, as supported by the shorter LPC and smaller P260 amplitude.