Ethics Programs, Perceived Corporate Social Responsibility and Job Satisfaction

Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics.     

Do the Numbers Add Up to Different Views? Perceptions of Ethical Faculty Behavior Among Faculty in Quantitative Versus Qualitative Disciplines

Faculty across a wide range of academic disciplines at 89 AASCB-accredited U.S. business schools were surveyed regarding their perceptions of the ethical nature of faculty behaviors related to undergraduate course content, student evaluation, educational environment, research issues, financial and material transactions, and social and sexual relationships. We analyzed responses based on whether instruction in the academic discipline focused mainly on quantitative topics or largely on qualitative issues. Faculty who represented quantitative disciplines such as accounting and finance (n = 383) were more likely to view behaviors such as selling complimentary textbooks and grading on a strict curve as more ethical than faculty representing more qualitative disciplines such as management and marketing (n = 447). In contrast, faculty in quantitative disciplines were more likely to view behaviors such as showing controversial media and bringing up sexual or racial charged matters as less ethical than their counterparts. Whereas these differences may be attributed to the respondents’ academic backgrounds, the large level of agreement on ethical behaviors raises questions about the growing influence of business disciplines that operate within more unified research and teaching paradigms. Linda Kidwell (PhD, Louisiana State University) is an associate professor in the Accounting Department at the University of Wyoming where she teaches auditing as well as accounting ethics. Her research interests include academic ethics, auditing ethics, and governmental auditing. Her research has been published in the Journal of Business Ethics, Teaching Business Ethics, CPA Journal, Journal of Accounting and Public Policy and elsewhere. She has taught in the United States, Australia, and Canada. She has also been a frequent faculty mentor in the National Conference on Ethics in America held annually at the United States Military Academy (West Point). Roland Kidwell (PhD, Louisiana State University) is an associate professor in the Management and Marketing Department at the University of Wyoming where he teaches courses in new ventures, human resource management and general management. His current research interests include ethical issues involving family businesses and new ventures, social entrepreneurship, and workplace deviance such as withholding effort (free riding, shirking, social loafing) in organizational contexts. He is co-editor of a book of readings and cases, Managing Organizational Deviance (2005, Sage), and his research has appeared in Academy of Management Review, Journal of Business Ethics, Journal of Management, Journal of Business and Psychology and elsewhere.     

Ethical decision-making in business: Behavioral issues and concerns

This article examines selected behavioral aspects of ethical decision making within a business context. Three categories of antecedents to ethical decision behaviors (individual differences, interpersonal variables, and organizational variables) are examined and propositions are offered. Moral development theory and expectancy theory are then explored as possible bases for a theory of ethical decision making. Finally, means of improving ethical decision making in firms are explored.Stephen B. Knouse is Professor of management at the University of Southwestern Louisiana. His research interests are in behavioral aspects of business ethics, employment selection, and impression management in organizations. His work has appeared in a number of journals includingJournal of Business Ethics, Personnel Psychology, andPersonnel.Robert A. Giacalone is Associate Professor of Management Systems at the E. Claiborne Robins School of Business, University of Richmond. His work has appeared inHuman Relations, Business and Society Review, Journal of Business Ethics, Group and Organization Studies, Journal of Social Psychology, as well as in a variety of other journals and books.     

Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes. His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling & Sales Management, and Journal of Business Research. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics.     

Salesperson Perceptions of Ethical Behaviors: Their Influence on Job Satisfaction and Turnover Intentions

In the academic world, research has indicated that “good ethics is good business.” Such research seems to indicate that firms, which emphasize ethical values and social responsibilities, tend to be more profitable than others. Generally, the profitability is credited to the firm’s positive relationships with its customers, reduced costs of attempting to rebuild a tarnished image, ease of attracting capital, etc. The research conducted in this study evaluated salespeople’s perceptions of the ethics of businesses in general, their employer’s ethics, their attitudes as consumers, and the relationships existing between these perceptions and the sale force’s job satisfaction and turnover intentions. The results show a positive relationship existing between salesperson perceptions of business ethics, his/her employer’s ethics, consumer attitudes, and the salesperson’s job satisfaction and reduced turnover intentions. Charles E. Pettijohn (D.B.A., Louisiana Tech University) is a professor of marketing in the College of Business Administration at Missouri State University. He is also co-editor of the Marketing Management Journal. His research has appeared in the Journal of Personal Selling and Sales Management, the Journal of Businesss Ethics, Marketing Management Journal, Psychology and Marketing, and the Journal of Marketing Theory and Practice. At Missouri State University, his primary teaching focus is in the areas of Personal Selling and Sales Management. Linda S. Pettijohn (D.B.A., Louisiana Tech University) is a Professor of marketing in the College of Business Administration at Missouri State University. Her research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quarterly, Marketing Management Journal, Psychology and Marketing, and the Journal of Financial Serivices Marketing. At Missouri State University, her primary teaching focus is in the area of Retailing. Albert J. Taylor (D.B.A., Louisiana Tech University) is an associate professor of marketing in the College of Business Administration at Coastal Carolina University. His research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quartely, the International Journal of Hospitality and Tourism Administration, Psychology and Marketing, and the Journal of Applied Business Research. At Missouri State University, his primary teaching focus is in the areas of Marketing Research and Personal Selling.     

Does East Meet West in Business Ethics: An Introduction to the Special Issue

This article introduces and summarizes selected papers from the first World Business Ethics Forum held in Hong Kong and Macau in November 2006, co-hosted by the Hong Kong Baptist University and by the University of Macau. Business Ethics in the East remain distinct from those in the West, but the distinctions are becoming less pronounced and the ethical traffic flows both ways. Gabriel D, Donleavy is Professor and Dean of the Faculty of Business Administration at the University of Macau teaching Business Ethics, Business Negotiation and Advanced Management. His work has been published in Critical Perspectives in Accounting, Corporate Governance, the Journal of Business Ethics, Advances in Applied Business Strategy, the Journal of Higher Education Policy and Management, Long Range Planning and the Asian Review of Accounting which he co-founded. Kit-Chun Joanna LAM is Professor in Department of Economics of the Hong Kong Baptist University. She is also Guest Professor in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Journal of Economics, Economica, Journal of Comparative Economics, and Labour Economics. Simon S.M. Ho is Dean and Professor at the School of Business and Director for Corporate Governance and Financial Policy, Hong Kong Baptist University. He founded the Asia-Pacific Corporate Governance Conference and the world’s first master programme in corporate governance & directorship in 2004. He published over 40 academic refereed articles in leading journals such as Journal of Accounting, Accounting & Finance, Journal of Accounting & Public Policy, and Journal of Corporate Finance.     

Religiosity,ethical ideology,and intentions to report a peer's wrongdoing

Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects read a vignette concerning academic cheating, and were asked to respond to a question-naire concerning the vignette. Data were analyzed using structural equation methodology.Results indicated that religiosity was positively associated with an ethical ideology of non-relativism. Individuals whose ethical ideologies could be described as idealistic and non-relativistic were more likely to state that reporting a peer's cheating was ethical. In turn, individuals who believed reporting a peer's cheating was ethical were more likely to say that they would report a peer's cheating. Tim Barnett is Assistant Professor of Management at Louisiana Tech University. He has authored or coauthored articles appearing in Human Relations, Personnel Psychology, the Journal of Business Research, and the Journal of Business Ethics, among others. His current research interests include whistle-blowing and the ethical decision making process. Ken Bass is Assistant Professor of Management at East Carolina University. He has published articles in journals including the Journal of Personal Selling and Sales Management and the Journal of Business Ethics. His research interests include ethical decision making, ethical strategy, and methodology. Gene Brown is Professor of Marketing at Louisiana Tech University, and received the Ph.D. from the University of Alabama. He has published in a variety of journals including the Journal of Marketing Research, the Journal of Business Research, the Journal of Business Ethics, and the Journal of the Academy of Marketing Science. His research intersts include personal selling, retailing, ethics, and methodology.     

Consumer ethics: An investigation of the ethical beliefs of elderly consumers

Business and especially marketing ethics have come to the forefront in recent years. While consumers have been surveyed regarding their perceptions of ethical business and marketing practices, research has been minimal with regard to their perceptions of ethical consumer practices. In addition, few studies have examined the ethical beliefs of elderly consumers even though they are an important and rapidly growing segment. This research investigates the relationship between Machiavellianism, ethical ideology and ethical beliefs for elderly consumers. The results indicate that elderly consumers, while generally being more ethical than younger consumers, are diverse in their eithical beliefs. Dr Scott J. Vitell is an Assistant Professor of Marketing at the University of Mississippi. His publications have appeared in the Journal of Macromarketing, the Journal of Business Ethics, the Journal of The Academy of Marketing Science, Research in Marketing, various national and regional proceedings, and elsewhere. Dr James R. Lumpkin is the Gene Brauns Professor of Marketing at the University of Southwestern Louisiana. He has been published in such journals as the American Journal of Small Business, Journal of Retailing, Journal of Management, Journal of Business Research, Journal of Advertising, Journal of Advertising Research, The Gerontologist, Psychological Reports, Industrial Marketing Management, and Journal of the Academy of Marketing Science and other scholarly journals. Mohammed Y. A. Rawwas is a doctoral student of Marketing at the University of Mississippi. His publications have appeared in Medical Marketing and Media and national proceedings.     

The perceived role of ethics and social responsibility: A scale development

Marketers must first perceive ethics and social responsibility to be important before their behaviors are likely to become more ethical and reflect greater social responsibility. However, little research has been conducted concerning marketers' perceptions regarding the importance of ethics and social responsibility as components of business decisions. The purpose of this study is to develop a reliable and valid scale for measuring marketers' perceptions regarding the importance of ethics and social responsibility. The authors develop an instrument for the measurement of the perceived role of ethics and social responsibility (PRESOR). Evidence that the scale is valid is presented through the assessment of scale reliability, as well as content and predictive validity. Finally, future research needs and the value of this construct to marketing are discussed. Anusorn Singhapakdi is Associate Professor of Marketing at Old Dominion University. He received his Ph.D. in Marketing. His has published in the Journal of Macromarketing, the Journal of Business Ethics, the Business and Professional Ethics Journal, the Journal of Public Policy and Marketing, the Journal of Personal Selling and Sales Management and the Journal of the Academy of Marketing Science. He has presented papers at various professional conferences including the American Marketing Association and the Academy of Marketing Science. Scott J. Vitell is Associate Professor of Marketing and holder of the Phil B. Hardin Chair of Marketing at the University of Mississippi. He received his Ph.D. in Marketing. His work has previously appeared in the Journal of Macromarketing, the Journal of Business Ethics, Research in Marketing, the Business and Professional Ethics Journal and the Journal of the Academy of Marketing Science as well as various other journals and proceedings. Kumar C. Rallapalli is Assistant Professor of Marketing at Troy State University. His research has been published in the Journal of Business Ethics, the Journal of the Academy of Marketing Science and the Journal of Pharmaceutical Marketing and Management as well as various national and regional proceedings. His research interests include marketing ethics, health care marketing, international marketing and direct marketing. Kenneth L. Kraft is Director of Graduate Studies at the University of Tampa. He received his DBA in Management. He has published numerous articles on Business Ethics, Organization Design and Strategic Planning in Journals such as the Academy of Management Review, America Business Review and the Journal of Business Ethics. His current research interest centers on the measurement of moral intensity.     

Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization Management and the Journal of Business and Psychology, among others. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current research focuses on business ethics, national cultures and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D. in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others. Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the area of the international management of accounting professionals and in ethical decision making. She has published in journals such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management.     

HR's view of ethics in the work place: Are the barbarians at the gate?

Based on responses from 1078 human resource (HR) professionals, this study concludes that there is not an ethical crisis in the work place. Seven of 37 situations were rated as serious problems by more than 25% of the respondents. HR reported that their organizations are serious about uncovering and disciplining ethical misconduct, top management has a commitment to ethical business conduct, personal principles are not compromised to conform to company expectations, and performance pressures do not lead to unethical conduct. John Danley is Professor of Philosophy at Southern Illinois University at Edwardsville. His area of research is political philosophy and applied ethics. His publications include journals such as Philosophy and Public Affairs, Philosophical Studies, Mind, Southwestern Journal of Philosophy, and the Journal of Business Ethics. He has authored a book entitled The Role of the Modern Corporation in a Free Society (Notre Dame Press, 1994). Edward J. Harrick is Professor of Management and Director of Labor and Management Programs at Southern Illinois University at Edwardsville. His research interests concern organizational effectiveness, employee satisfaction, and human resource issues. His work has appeared in journals such as Personnel Administrator, Personnel, Training and Development Journal, Public Personnel Management, National Productivity Review and Consulting Psychology Journal. Diane Schaefer is Assistant Director of Labor and Management Programs at Southern Illinois University at Edwardsville. She has been involved in several large-scale survey research projects and employment selection validation studies. She was recently published in Consulting Psychology Journal. Donald Strickland is Professor of Management and Chair of the Department of Management at Southern Illinois University at Edwardsville. He recently published a work on the responses of accounting administrators to situations related to fund raising in higher education. His research has appeared in journals such as Issues in Accounting Education, Journal of Drug Issues, Journal of Advertising, Journal of Health and Social Behavior, and American Sociological Review. George Sullivan is Associate Professor of Management at Southern Illinois University at Edwardsville. He teaches business law and business and society. His research has focused on such topics as employment discrimination, drugs in the workplace, race harassment, sex harassment, and pregnancy discrimination. His work has appeared in Labor Law Journal, Business and Society, Business Insights, Industrial Management, and the Journal of the College and University Personnel Association.     

A validation and extension of a multidimensional ethics scale

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented.Jeffrey R. Cohen is Associate Professor of Accounting at Boston College. He is a C.M.A. and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences andThe Organizational Behavior Teaching Review. His work on Ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an M.B.A. and a D.B.A. and an M.Ed. She serves on the editorial board ofIssues in Accounting Education. Her articles on Ethics have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe Organizational Behavior Teaching Review.David Sharp is Assistant Professor of Accounting at University of Western Ontario. He holds a Ph.D. and an M.Sc. He serves on the editorial board of theJournal of International Accounting, Auditing and Taxation. His articles have appeared inThe Midland Corporate Finance Journal andSloan Management Review.     

Principled moral reasoning: Is it a viable approach to promote ethical integrity?

In response to recent recommendations for the teaching of principled moral reasoning in business school curricula, this paper assesses the viability of such an approach. The results indicate that, while business students' level of moral reasoning in this sample are like most 18- to 21-year-olds, they may be incapable of grasping the concepts embodied in principled moral reasoning. Implications of these findings are discussed. James Weber is currently an Assistant Professor of Management at Marquette University. He has published articles on managerial values and moral reasoning and the teaching of business ethics in Research in Corporate Social Performance and Policy: Empirical Studies of Business Ethics and Values, International Journal of Value Based Management, Human Relations, and Journal of Business Ethics. Sharon Green is currently an Assistant Professor of Accounting at the University of Wisconsin-Madison. Her research emphasizes information processing aspects of decision making in governmental, auditing and educational contexts. Her publications have appeared in Accounting Review and Research in Governmental and Non-Profit Accounting.     

Consumers’ Ethical Beliefs: The Roles of Money,Religiosity and Attitude toward Business

This article presents the results of a study that investigated the roles that one’s money ethic, religiosity and attitude toward business play in determining consumer attitudes/beliefs in various situations regarding questionable consumer practices. Two dimensions of religiosity – intrinsic and extrinsic religiousness – were studied. A global scale of money ethic was examined, as was a global measure of attitude toward business. Results indicate that both types of religiosity as well as one’s money ethic and attitude toward business were significant determinants of at least some types of consumer ethical beliefs. Scott J. Vitell is Phil B. Hardin Professor of Marketing at the University of Mississippi. He received his Ph.D. in Marketing from Texas Tech University. His recent publications have appeared in the Journal of the Academy of Marketing Science, the Journal of Retailing, the Journal of Business Ethics and the Journal of Consumer Marketing, among others. Jatinder J. Singh is a Ph.D. student in marketing at the University of Mississippi. He received his masters from Punjab Technical University, India. He has authored papers previously published in the Journal of Business Ethics and a paper for the American Marketing Association’s Winter Educators’ Conference. Joseph G.P. Paolillo is a Professor of Management in the School of Business at the University of Mississippi. He received his Ph.D. from the University of Oregon, Eugene in Organization and Management. His publications have appeared in the Journal of Management, Journal of Management Studies, Human Relations, Group and Organization Studies, The Accounting Review, Journal of Advertising and Journal of Business Ethics, among several others.     

On the relationship of hope and gratitude to corporate social responsibility

A longitudinal study of 308 white-collar U.S. employees revealed that feelings of hope and gratitude increase concern for corporate social responsibility (CSR). In particular, employees with stronger hope and gratitude were found to have a greater sense of responsibility toward employee and societal issues; interestingly, employee hope and gratitude did not affect sense of responsibility toward economic and safety/quality issues. These findings offer an extension of research by Giacalone, Paul, and Jurkiewicz (2005, Journal of Business Ethics, 58, 295-305). Lynne M. Andersson, Ph.D. is Associate Professor of Human Resource Management at the Fox School of Business and Management, Temple University, in Philadelphia, Pennsylvania. Her teaching and scholarship focus on the dark side of business organizations; in particular, she’s been examining some social maladies that are arguably associated with late capitalism (cynicism and incivility) as well as the role of social activism in countering capitalist barriers to sustainability. Robert A. Giacalone, Ph.D. is Professor of Human Resource Management at the Fox School of Business and Management, Temple University, in Philadelphia, Pennsylvania. His research interests focus on the impact of workplace spirituality and changing values on business ethics. He is currently Co-editor of the Ethics in Practice book series. Carole L. Jurkiewicz, Ph.D. is the John W. Dupuy Endowed Professor and Women’s Hospital Distinguished Professor of Healthcare Management at Louisiana State University. She has published numerous research articles, books, and news articles on the topics of organizational ethics, leadership, and behavior.     

Ethical decision making: An investigation of services marketing professionals

This study investigates the relative influences of professional values and selected demographic variables on the ethical perceptions of services marketing professionals. The relationship between ethical perceptions and ethical judgments of service marketers is also examined. The data were obtained from a mail survey of the American Marketing Association's professional members of service industries. The survey results indicate a positive relationship between a service professional's professional values and his/her perceptions of ethical problems. The results also suggest that ethical judgments of a service professional can be partially explained by his/her perceptions of ethical problems. Implications of the research findings were discussed. Anusorn Singhapakdi is Associate Professor of Marketing at Old Dominion University. His research has been primarily in the areas of marketing/business ethics. He published in various journals such as Journal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Macromarketing, Journal of Personal Selling & Sales Management, and Journal of Public Policy & Marketing. He has presented papers at various professional conferences including the American Marketing Association and the Academy of Marketing Science.C. P. Rao is Eminent Scholar and William B. Spong Chair in Marketing and International Business at Old Dominion University. He has also served on the Marketing faculty at the University of Arkansas and at the Indian Institute of management. He participated in the ICAME program at Stanford University. Dr. Rao was awarded the C.P.M. (Certified Purchasing Manager) by the National Association of Purchasing Manager. Dr. Rao is a frequent contributor to many leading journals and has received the Distinguished Faculty Research Award in the College of Business Administration at the University of Arkansas three times. Scott J. Vitell is Associate Professor and Phil B. Hardin Chair of Marketing at the University of Mississippi. His work has appeared in the Journal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Business Research, Journal of Macromarketing, Journal of Personal Selling & Sales Management, and Research in Marketing as well as various other journals and proceedings.     

An integrative model for understanding and managing ethical behavior in business organizations

Managing ethical behavior is a one of the most pervasive and complex problems facing business organizations today. Employees' decisions to behave ethically or unethically are influenced by a myriad of individual and situational factors. Background, personality, decision history, managerial philosophy, and reinforcement are but a few of the factors which have been identified by researchers as determinants of employees' behavior when faced with ethical dilemmas. The literature related to ethical behavior is reviewed in this article, and a model for understanding ethical behavior in business organizations is proposed. It is concluded that managing ethics in business organizations requires that managers engage in a concentrated effort which involves espousing ethics, behaving ethically, developing screening mechanisms, providing ethical training, creating ethics units and reinforcing ethical behavior. W. Edward Stead, Ph.D., is Professor of Management at East Tennessee State University, Johnson City, TN. His research interests include ethical behavior, cancer in the workplace, social strategy implementation, the ethical implications of cost-benefit analysis, and managing professional employees. His articles have appeared in Psychological Reports, Personnel Journal, Business and Society Review, and the Journal of Accountancy among others, and he has published cases in leading business policy and social responsibility texts. Dan L. Worrell, Ph.D., is Professor of Management and Department Chairperson at Appalachian State University, Boone, NC. He has published articles in such Journals as Academy of Management Journal, Journal of Management, Business Horizons, and Psychological Reports among others. His research interests include managerial succession, ethical behavior and social responsibility. Jean Garner Stead, Ph.D., is Associate Professor of Management at East Tennessee State University, Johnson City, TN. Her research interests include ethical behavior, cancer in the work place, social strategy implementation, and the ethical implications of cost-benefit analysis. Her articles have appeared in Psychological Reports, Personnel Journal, Business and Society Review and the International Journal of Management among others, and she has published cases in leading business policy and social responsibility texts.     

A longitudinal survey of business school graduates' assessments of business ethics

A longitudinal survey of business graduates over a four-year period revealed stability over time in their assessments of proposals to improve business ethics except for significantly greater disapproval of government regulation. A comparison of graduates and executives indicate both favor developing general ethical business principles, business ethics courses, and codes of ethics, while disapproving government regulation and participation by religious leaders in ethical norms for business. The mean rankings by business graduates over time of factors influencing ethical conduct show significant declines in school-university training and significant increases for religious training and industry practices. Graduates and executives rank family training as the most important influence and school-university training as least important. The authors conclude that a more careful consideration be given to matching reform proposals and influence factors, and to increasing the depth of change efforts in individual business ethics. Peter Arlow is Associate Professor of Management at Youngstown State University, Youngstown, Ohio 44555, U.S.A., where he teaches MBA and undergraduate management courses. His previous publications have appeared in the Academy of Management Review, Business Horizons, Long-Range Planning, and other journals. Thomas A. Ulrich is Professor of Accounting at Loyola College in Maryland. He received his doctorate from Michigan State University and is a Certified Management Accountant as well as a Chartered Financial Analyst. Dr. Ulrich has published previously in the Journal of Accountancy, Management Accounting, The Internal Auditor, Journal of Commercial Bank Lending, Bankers Magazine, The Magazine of Bank Administration, Journal of Small Business Management and the American Journal of Small Business.     

Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He is a CMA and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences, The Organizational Behavior Teaching Review, andThe International Journal of Accounting. His work on ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an MBA and DBA and an M.Ed. She is a CMA and serves on the editorial board ofIssues in Accounting Education. Her articles have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, The Organizational Behavior Teaching Review, andThe International Journal of Accounting.David J. Sharp is Assistant Professor of Accounting at the University of Western Ontario. He received his Ph.D. and M.Sc. He is an ACMA and serves on the editorial board ofJournal of International Accounting Auditing and Taxation. His articles have appeared in theMidland Corporate Finance Journal, Sloan Management Review, andThe International Journal of Accounting.     

Corporate Identity,Ethics and Reputation in Supplier–Buyer Relationships

Multi-national corporations (MNCs) have been criticised for not behaving ethically in some situations, which could have a negative effect on their reputation. This study examines the ethics of a large MNC in its relationship with its suppliers. A brief literature review of corporate identity, business ethics and buyer–supplier relationships is undertaken. The views and perceptions of the buying staff and the suppliers to a large South African MNC are obtained and discussed. The results indicate that this MNC has a good corporate reputation among both its suppliers (an important stakeholder) and its own buying department. The existence and implementation of formal codes of ethics was found to be a necessary, but not sufficient condition for good ethical practice. Candid relationships with suppliers emerged as a second and important factor. Ethical perceptions of buyers by suppliers are driven by the management of corporate identity, through the elements of ethical standards and candid relationships. We present a model of corporate identity/reputation in Buyer–Supplier Relationships. Michael Bendixen is a Professor of Research Methodology and Statistics at the H. Wayne Huizenga School of Business at Nova Southeastern University, Florida. His research interests include business ethics, governance and culture. His articles have appeared in the European Journal of Marketing, Industrial Marketing Management, Journal of Business Research, Journal of International Business Studies and Journal of Marketing Management amongst others. Russell Abratt is a Professor of Marketing at the H. Wayne Huizenga School of Business at Nova Southeastern University, Florida. His research interests include corporate identity management and business ethics. His articles have appeared in the Journal of Business Ethics, Journal of Business and Psychology, European Journal of Marketing, Journal of Marketing Management, Industrial Marketing Management, and Business Horizons amongst others.