AUTHOR=Tanner Carmen , Gangl Katharina , Witt Nicole TITLE=The German Ethical Culture Scale (GECS): Development and First Construct Testing JOURNAL=Frontiers in Psychology VOLUME=Volume 10 - 2019 YEAR=2019 URL=https://www.frontiersin.org/journals/psychology/articles/10.3389/fpsyg.2019.01667 DOI=10.3389/fpsyg.2019.01667 ISSN=1664-1078 ABSTRACT=Misconduct in organizations (such as fraud, stealing, deception, harming others) is not merely a matter of some “bad apples”, but also related to the organizational context (“bad barrels”) that can facilitate either ethical or unethical behaviors. Given the financial crisis and recurring corporate ethics scandals, policymakers, regulators and organizations are interested in how to change the organizational culture to enhance ethical behavior and to prevent further disasters. For this purpose, organizations need to better understand which strategies and factors of the organizational environment can affect (un)ethical behavior. But to assess the corporate ethical culture, solid measures are required. Since there is an urgent need to have a German measure to promote research in German-speaking countries, this research developed and tested the German Ethical Culture Scale (GECS). Drawing on a prominent approach that has received much attention from scholars and practitioners alike, the GECS attempts to integrate the notion of compliance- and integrity-based ethics programs (with its focus on how to steer organizations) with the notion of ethical culture (with its focus on which factors inhibit or foster ethical behavior). Three studies with heterogeneous samples of German and Swiss employees and managers were conducted to develop, test and validate the multidimensional scale (total N > 2000). Overall, the studies provide first evidence of the measure’s construct, criterion-related and incremental validity. The paper concludes with a discussion of the strengths and weaknesses of the GECS, and implications for future research.