Journal of Business Ethics

, Volume 124, Issue 1, pp 161–171 | Cite as

The Corporate Ethical Virtues Scale: Factorial Invariance Across Organizational Samples

  • Maiju Kangas
  • Taru Feldt
  • Mari Huhtala
  • Johanna Rantanen


This study investigated the factorial validity of the 58-item Corporate Ethical Virtues scale (CEV; Kaptein, J Organ Behav 29(7):923–947, 2008). The major aim was to test the invariance of the factor structure across different organizational samples. The CEV scale was designed to measure eight corporate virtues: clarity, congruency of supervisors, congruency of senior management, feasibility, supportability, transparency, discussability, and sanctionability. The data (total N = 3,702) consisted of four organizational samples that are operated in the private and public sector. The results of confirmatory factor analyses supported the hypothesized eight-factor structure, as well as its alternative second-order factor structure, where high correlations between the first-order factors (virtues) were explained by a general CEV factor. These factor structures (including factor loadings) remained the same across samples, lending strong support for the group invariance assumption of the scale. Thus, the 58-item CEV scale was found to be a valid tool for measuring the aspect of ethical organizational culture in different organizations, and its use can be recommended for future research.


Ethical organizational culture The CEV scale Confirmatory factor analysis Factorial validity Factorial invariance 



This paper is based on a research project supported by the Finnish Work Environment Fund (Grant No. 110104).


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Copyright information

© Springer Science+Business Media Dordrecht 2013

Authors and Affiliations

  • Maiju Kangas
    • 1
  • Taru Feldt
    • 1
  • Mari Huhtala
    • 1
  • Johanna Rantanen
    • 1
  1. 1.Department of PsychologyUniversity of JyväskyläJyväskyläFinland

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