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1.
This paper examines the status of Corporate Ethical Policies (CEP) in large companies in Argentina, Brazil and Spain, with
a special emphasis on Corporate Ethics Statements (CES), documents that define the firms’ philosophy, values and norms of
conduct. It is based on a survey of the 500 largest companies in these nations. The findings reveal many similarities between
these countries. Among other things, it emerges that most companies give consideration to ethics in business and have adopted
some kind of formal or informal ethical policies. Regardless of whether or not they have a CES, companies agree that ethical
conduct must be taken into account when selecting, appraising and promoting personnel as an important ethical policy. There
is a growing tendency to draw up formal corporate ethics documents. These documents are perceived, first and foremost, as
supporting the development of corporate culture. Most respondents believe that primary responsibility for ethical issues in
the company rests with the CEO. Finally, the findings indicate that most companies that devote more resources to communicating
and implementing CESs have two or more formal ethics documents. The main differences between the countries included in the
study concern the emphasis given to specific aspects, such as avoiding misconduct or taking ethical criteria into account
when selecting personnel. The emphasis is greatest in countries where corruption seems most prevalent. 相似文献
2.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
3.
Goran Svensson Greg Wood Jang Singh Emily Carasco Michael Callaghan 《Journal of Business Ethics》2009,86(4):485-506
Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical
business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the
three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined
comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business
ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes
differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their
approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence
of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006
by an Anglo-Saxon business paradigm than they have been in the past. 相似文献
4.
While some studies have explored the effects of taking business ethics classes on business students, several shortcomings in them invite greater scrutiny of this critical issue (cf. Robertson, 1993). In contrast to previous research, this study more directly assesses the impact of taking business ethics class on ethical decisions made by future business executives. To determine if teaching business ethics modifies behaviors or behavioral intentions, the current study examines decisions made in ethical situations rather than inferring the same by measuring attitudes, values, etc. Furthermore, these were measured in three different business contexts: whistle blowing, recruitment, and industrial espionage, to enhance the generalizability of the findings. Finally, unlike most previous studies, a within-subject's design was chosen to eliminate confounds that may be caused by not controlling for individual differences (Glenn, 1992). The current results indicate that business ethics classes have minimal effect on ethical decision making in any of the three contexts investigated, empirically providing support for Wolfe's (1993) and Wynd and Mager's (1989) position that teaching business ethics may have limited benefits. 相似文献
5.
It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as ?business ethics’ and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model consists of three principal components (i.e. expectations, perceptions and evaluations) that are interconnected by five sub-components (i.e. society expects; organizational values, norms and beliefs; outcomes; society evaluates; and reconnection). The introduced model makes a contribution to the creation of a conceptual framework for business ethics. A few tentative conclusions may be drawn from the introduced model of business ethics. The model aspires to be highly dynamic. The ultimate outcome is dependent upon the evolution of time and contexts. It is also dependent upon and provides reference to the behaviours and perceptions of people. The model proposes business ethics to be a continuous and an iterative process. There is no actual end of the process, but a constant reconnection to the initiation of successive process iterations of the business ethics model. The principals and sub-components of the model construct the dynamics of this continuous process. They provide guidance on what and how to explore our common efforts to understand the phenomenon known as business ethics. The model provides opportunities for further research in the field of business ethics. 相似文献
6.
Even though potential impacts of political and legal environments of business on ethical behavior of firms (EBOF) have been conceptually recognized, not much evidence (i.e., empirical work) has been produced to clarify their role. In this paper, using Bayesian causal maps (BCMs) methodology, relationships between legal and political environments of business and EBOF are investigated. The unique design of our study allows us to analyze these relationships based on the stages of development in 92 countries around the world. The EBOF models structured through BCMs are used to explain how EBOF in a given country group are shaped by how managers perceive political, legislative, and protective environments of business in these countries. The results suggest that irregular payments and bribes are the most influential factors affecting managers’ perceptions of business ethics in relatively more advanced economies, whereas intellectual property protection is the most influential factor affecting managers’ perceptions of business ethics in less-advanced economies. The results also suggest that regardless of where the business is conducted in the world, judicial independence is the driving force behind managers’ perceptions of business ethics. In addition, the results of this study provide further support for scholars who argue that business ethics is likely to vary among countries based on their socio-economic factors. In addition to its managerial implications, the study provides directions for policy makers to improve the ethical conduct of businesses in their respective countries. 相似文献
7.
Actions within organizational contexts should be understood differently as compared with actions performed outside of such
contexts. This is the case due to the agentic shift, as discussed by social psychologist Stanley Milgram, and the role that
systemic factors play in shaping the available alternatives from which individuals acting within institutions choose. The
analysis stemming from Milgram’s experiments suggests not simply that individuals temporarily abdicate their moral agency on occasion, but that there is an erosion of agency within organizations. The point about the erosion of agency is deepened in the discussion of a case study which
illustrates the difficulty of identifying even the bare “ownership” of actions within organizations. While this is the case,
explicating these reasons suggests that both individual actors and firms can bear ethical responsibility within organizational
contexts. As part of the effort to present the whole picture, business ethics courses should introduce students to the relevant
insights from social psychology and human factors research. 相似文献
8.
The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion
that good ethics in the development and uses of information technology correspond to the basic business principle that good
ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice versa. IT professionals are professionals in businesses; a difficulty presented to these professionals, however, is the number
and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics
prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts
to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes
of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics
is good business practice, regardless of the profession or occupation concerned 相似文献
9.
With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of
business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward
business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes
toward business ethics to be significantly different among the three countries. It was also found that respondents who practised
their religion tend to consider themselves more ethically minded than those who do not. Additional findings on gender have
also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are
generally considered more ethical than females across the three countries studied.
Dr. Ian Phau teaches Marketing at the Curtin University of Technology. He is an avid researcher in the area of country image
and branding issues. He also edits a peer reviewed marketing journal.
Garick Kea is a researcher with the Curtin University of Technology. His research interests include consumer ethnocentrism,
Consumer Animosity and marketing ethics. 相似文献
10.
Social contract theory offers a powerful method and metaphor for the study of organizational ethics. This paper considers the variant of the social contract that has arguably gained the most attention among business ethicists: integrative social contracts theory or ISCT [Donaldson and Dunfee: 1999, Ties That Bind (Harvard Business School Press, Boston)]. A core precept of ISCT – that consent to membership in an organization entails obligations to follow the norms of that organization, subject to the moral minimums of basic human rights – is a reasonable and appealing notion. One potential challenge for those attempting to apply this idea, however, lies in the dynamic nature of social norms. Organizational norms evolve, often through the conscious efforts of community members and leaders. As currently formulated, ISCT offers a framework that under-appreciates the evolving nature of moral norms. In this paper, we extend ISCT by considering the circumstances under which the terms of and parties to social contracts change. We also consider a number of principles that should be considered as the terms and parties to organizational social contracts change. 相似文献
11.
A comparative study of business related values among business students was conducted over the last 10 years in two neighbouring
countries. Although Estonia and Finland are culturally related, according to an empirical study of managerial values, including
the ethical values of business students, the two countries display significant differences. During the last decade, Estonia
has changed from being a country characterised by an authoritarian, centralized, totalitarian state socialism, to a democratic
country with a free market economy and different attitudes and values. At the same time Finland has experienced almost a century
of capitalism and democracy. It is argued that the differences in values exhibited by these two countries could be explained
by using the institutional and historical context. The authors propose a model of value hierarchies in relation to institutionalism. 相似文献
12.
Bettina Palazzo 《Journal of Business Ethics》2002,41(3):195-216
The differences between the "habits of the heart" in German and U.S.-American corporations can be described by analyzing the way corporations deal with norms and values within their organizations. Whereas many U.S. corporations have introduced formal business ethics programs, German companies are very reluctant to address normative questions publicly. This can be explained by the different cultural backgrounds in both countries. By defining these different "habits of the heart" underlying German and American business ethics it is possible to show the problems and questions within the intercultural management of values, but also the possible solutions. 相似文献
13.
Since the late 1990s, the economies of Estonia, Latvia and Lithuania have experienced unprecedented economic growth, which
has attracted a large number of foreign investors. American companies were among the first to seek business opportunities
and have invested over $1 billion in the three countries as of 2008. However, the boom—partly financed on a loose credit policy—has
recently created a fragile economic situation due to soaring wages, double-digit inflation, and high current account deficits.
The resulting economic deceleration in the first half of 2008 has led analysts to comment that the “Baltic Bubble” is about
to burst, potentially leading to a long-term recession. Other experts, nevertheless, maintain that the three countries are
only experiencing a natural consolidation, which does not seriously endanger business opportunities in the long run. The purpose
of this paper is to analyze the current condition of the Baltic economies and the environment for businesses there in order
to determine if the three countries will still be attractive destinations for foreign direct investment (FDI) in the future. 相似文献
14.
As the emerging democracies of Eastern Europe try to make capitalism work in an ethical manner, their historical background and the national culture acquired over centuries cannot be ignored, as this study from Estonia eloquently shows. Dr Professor Maksim Saat is Professor of Business Administration, and Dr Mari Meel is Assistant Professor of Business Ethics, at the Tallinn Technical University, Ehitajate tee 5, EE-0026 Tallinn, Estonia. In an Appendix Dr Meel describes how she teaches business ethics to university students. 相似文献
15.
Mark S. Schwartz 《Journal of Business Ethics》2012,105(4):429-446
Whether the nation of Israel has become a “light unto the nations” in terms of ethical behavior among its business community
remains in doubt. To examine the current state of business ethics in Israel, the study examines the following: (1) the extent
of business ethics education in Israel; (2) the existence of formal corporate ethics program elements based on an annual survey
of over 50 large Israeli corporations conducted over 5 years (2006–2010); and (3) perceptions of the state of business ethics
based on interviews conducted with 22 senior Israeli corporate executives. In general, and particularly as a young country,
Israel might be considered to have made great improvements in the state of business ethics over the years. In terms of business
ethics education, the vast majority of universities and colleges offer at least an elective course in business ethics. In
terms of formal business ethics program elements, many large companies now have a code of ethics, and over time continue to
add additional elements. Most respondents believed they worked in ethical firms. Despite these developments, however, there
appears to be significant room for improvement, particularly in terms of issues like: nepotism/favoritism; discrimination;
confidentiality; treatment of customers; advertising; competitive intelligence; whistle-blowing; worker health and safety;
and the protection of the environment. When compared with the U.S. or Europe, most believed that Israeli firms and their agents
were not as ethical in business. A number of reasons were suggested that might be affecting the state of business ethics in
Israel. A series of recommendations were also provided on how firms can better encourage an ethical corporate culture. The
paper concludes with its limitations. 相似文献
16.
17.
The present study investigates how business ethics are related to vocational interest. Special attention has been paid to
the relationship between business ethics and the interest in ‘enterprising’ and ‘social’ oriented professions. The results
show that business ethics is only significantly correlated in a negative way, to enterprising vocational preferences. Moreover,
the negative contribution of business ethics to the preference for entrepreneurial and managerial professions remains after
controlling for personality and work values. Some work values also predict the entrepreneurial interest: Earnings, Influence,
Competition, Innovation and Creativity. The personality traits Extraversion (positive) and Agreeableness (negative) have predictive
validity, but this effect disappears after controlling for work values. In the ‘Discussion’ section, we pay attention to possible consequences of the negative relationship between business ethics and Entrepreneurial
interest for Corporate Social Responsibility (CSR). We argue that efforts concerning realistic job previews will only be meaningful
if they are completed with efforts to make people more sensitive for ethics in two other domains, namely education and business. 相似文献
18.
Kirsten E. Martin 《Journal of Business Ethics》2012,111(4):519-539
A growing body of theory has focused on privacy as being contextually defined, where individuals have highly particularized judgments about the appropriateness of what, why, how, and to whom information flows within a specific context. Such a social contract understanding of privacy could produce more practical guidance for organizations and managers who have employees, users, and future customers all with possibly different conceptions of privacy across contexts. However, this theoretical suggestion, while intuitively appealing, has not been empirically examined. This study validates a social contract approach to privacy by examining whether and how privacy norms vary across communities and contractors. The findings from this theoretical examination support the use of contractual business ethics to understand privacy in research and in practice. As predicted, insiders to a community had significantly different understandings of privacy norms as compared to outsiders. In addition, all respondents held different privacy norms across hypothetical contexts, thereby suggesting privacy norms are contextually understood within a particular community of individuals. The findings support two conclusions. First, individuals hold different privacy norms without necessarily having diminished expectations of privacy. Individuals differed on the factors they considered important in calculating privacy expectations, yet all groups had robust privacy expectations across contexts. Second, outsiders have difficulty in understanding the privacy norms of a particular community. For managers and scholars, this renders privacy expectations more difficult to identify at a distance or in deductive research. The findings speak directly to the needs of organizations to manage a diverse set of privacy issues across stakeholder groups. 相似文献
19.
Business ethics’ theories have come under a lot of criticism lately. The problem has been the lack of a philosophical base
or the inadequate implementation of it. We are trying to solve this problem by examining the roots of ethics and then applying
it to the business environment. The root that has been undeservedly overlooked has been the concept of free will, the oldest
philosophical problem on which every ethics theory lies. We have chosen two theories that we think would be the best base
for business ethics. We will shortly present the others. Since free will presents the core of business ethics, business ethicists
must first agree on which theory to implement. Aristotle’s and Aquinas’ theory of free will best amplify the core of economic
theory, because it gives reason a central and most important role in the theory. The concept of free will is mainly philosophical
as is business ethics so the article follows this tradition, but we tried to give business examples where possible. We do
not give a final conclusion because it should be reached by debate and mutual agreement between business ethicists.
Matej Drascek is presently a graduate student at University of Ljubljana, Faculty of Social Studies. His research interests
include: corporate social responsibility, stakeholder theory and business ethics.
Stane Maticic got his Phd in Theology at University of Lateran, Rome. He is presently a priest at the Archbishopric of Ljubljana.
His research interests include: ethics, symbolism and theology. 相似文献
20.
Jeanne Liedtka 《Journal of Business Ethics》2008,80(2):237-248
Recent work in the business ethics field has called attention to the promise inherent in the concept of authenticity for enriching
the ways we think about core issues at the intersection of management ethics and practice, like moral character, ethical choices,
leadership, and corporate social responsibility [Driver, 2006; Jackson, 2005; Ladkin, 2006]. In this paper, I aim to extend
these contributions by focusing on authenticity in relation to a set of organizational processes related to strategy making;
most specifically an organization’s strategic intent, arguing that these provide an ideal venue for particularising this exploration,
as they represent the key processes through which an organization defines the self it aspires to be. In order to do this,
I examine specifically what a shift from “business as usual” to the search for the creation of a more authentic corporate
self might look like in practice, contending that such a shift offers the possibility for improving both the moral good and
the business outcomes of an institution simultaneously. I conclude with assessment of the risks inherent in undertaking such
a search for more authentic strategic intention in business organizations today. 相似文献