Er zijn een aantal (mogelijke) beperkingen aan het onderzoek. De belangrijkste beperking is dat in wetenschappelijk onderzoek naar determinanten van onethisch gedrag de resultaten lang niet altijd statistisch significant zijn. Dit heeft te maken met het feit dat ethisch gedrag als zodanig moeilijk te meten is en vaak wordt „gesimuleerd‟ door uit te gaan van ethische intenties als proxy. Vaak wordt er aan werknemers een (verkoop)situatie geschetst met ethische aspecten waarbij ze moeten aangeven hoe ze zouden handelen als ze in die situatie terecht zouden komen. De vraag is dan ook of diezelfde werknemer onder de druk van het moment wel echt zou doen wat hij beweert. Het gebruik van deze „vervangende‟ variabele is dan ook niet zonder risico. Dat de perceptie van het ethisch klimaat zowel een begrip op macroniveau als op microniveau is (Wyld & Jones, 1997), brengt ook een beperking met zich mee. Hoewel de perceptie van een ethisch klimaat in de organisatie een algehele afspiegeling is van de manier waarop in de organisatie wordt omgegaan met ethische dilemma‟s, kan deze perceptie per persoon of per afdeling in een organisatie verschillen. De in dit onderzoek niet meegenomen individuele factoren (morele ontwikkeling en demografische factoren) hebben invloed op de manier waarop de factoren uit de interne en externe context worden geïnterpreteerd. Tenslotte was het door het faillissement van DSB Bank N.V. en de strenge geheimhoudingsplicht van werknemers moeilijk om zelf in contact te komen met oud-werknemers en was ik bij de DSB casus dus afhankelijk van secundaire bronnen. De vaststelling dat er sprake was van een perceptie van een instrumenteel klimaat binnen DSB is gebaseerd op feiten uit deze bronnen, maar is voor een deel onderhevig aan persoonlijke interpretatie. Het gebruiken van anonieme verklaringen van oud-werknemers neemt een risico met zich mee, aangezien deze werknemers niet verantwoordelijk kunnen worden gehouden voor hun uitspraken en er wellicht sprake kan zijn van enige vorm van rancune ten opzichte van hun oud-werkgever. Conclusies trekken op basis van één casus (DSB Bank) heeft bovendien ook zijn voor- en zijn nadelen. Het grote voordeel is de diepgang die je kunt bereiken en de rijkheid aan informatie die dit kan opleveren, terwijl het nadeel is dat je niet zonder meer kan generaliseren.
78
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