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1.
Taking multidimensional ethics scale approach, this article describes an empirical survey of top managers’ moral decision-making
patterns and their change from 1994 to 2004 during morally problematic situations in the Finnish context. The survey questionnaire
consisted of four moral dilemmas and a multidimensional scale with six ethical dimensions: justice, deontology, relativism,
utilitarianism, egoism and female ethics. The managers evaluated their decision-making in the problems using the multidimensional
ethics scale. Altogether 880 questionnaires were analysed statistically. It is concluded that relying on the utilitarian principles
is a core ethical evaluation criterion amongst top business managers in Finland. This study proves that managers’ moral decision-making
patterns change over time. According to the results of this research, managers’ moral decision-making became more multidimensional
during the study period. The change is explained by (1) the inclusion of female ethics items in the scale which allows managers
to show more diversity in their decision- making, (2) the change in the Finnish economic context from depression to economic
prosperity and growth during the study period, which is conducive to the spread of post materialist values, such as the importance
of social relations and (3) the increasing public discussion of the importance ethical issues in business. 相似文献
2.
Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out
the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map
of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to
behave. Competing divergence and convergence hypotheses
were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also
influenced by the justice criterion while Russians tend to emphasize utilitarianism.
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. 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. Correspondence regarding this article should be addressed
to him: MGRS 28, University of Nevada, Reno, NV 89557–0206.
James 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. His research interests include person-organization fit, employee ethics, compensation,
and selection.
Jamal Barghouti (B.Sc., MBA, Ph.D Management) is currently Advisor on Petroleum Affairs, H.H. Ruler’s Court, Dubai. He is
also a lecturer at local universities including Dubai University College in human resources management, international business,
organizational behavior and business communication. He has about 35 years of experience in the oil industry in the U.S.A.,
U.K., Russia, and the Middle East. 相似文献
3.
This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. 相似文献
4.
Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural
context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal
moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings
demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers
tend to be more idealistic than the U.S. managers. There is a strong positive relationship between religiosity and idealism.
There were mixed findings in examining the correlates of religiosity and various components of ethical intentions. Moroccan
managers were more homogenous in their corporate ethical values than were the U.S. managers. The results demonstrate that
(in general) idealism is a good predictor of ethical intentions and behaviors. Additionally, managers from the two countries
differed in the degree of relationship between perceptions and intentions in three of the four scenarios. This study’s results
confirm other research findings that, in general, female business managers have higher ethical sensitivity in terms of their
ethical judgment than their male counterparts. Managerial implications are also discussed. 相似文献
5.
Anusorn Singhapakdi Mahesh Gopinath Janet K. Marta Larry L. Carter 《Journal of Business Ethics》2008,81(4):887-904
Building on an existing framework concerning ethical intention, this research explores how Thai business people perceive the
importance of ethics in various scenarios. This study investigates the relative influences of personal characteristics and
the organizational environment underlying the Thai business people’s ethical perception. Corporate ethical values and idealism
are shown to positively influence a Thai manager’s perceptions about the importance of ethics. While their ability to perceive
the existence of an ethical problem is negatively influenced by relativism, it is positively impacted by their existing perceptions
about the importance of ethics. Results also suggest positive relationships between perceived importance of ethics and perceived
ethical problems with ethical intention. These results extend research in understanding the relationship between the antecedents
and consequences of perceived importance of ethics within an economically growing non-Western culture. 相似文献
6.
Consumer-to-consumer electronic commerce (C2C e-commerce) has opened the possibility of consumers completing more transactions with each other. It has also introduced the ability for consumers to behave unethically. This study examines an individual’s ethical awareness of a seller’s behavior in C2C e-commerce situations by applying the multidimensional ethics scale (with measures for moral equity, relativism, egoism, utilitarianism, and contractualism). The study surveys undergraduate business students in four different C2C e-commerce situations and finds relativism to influence ethical awareness in all scenarios. Egoism is found to influence ethical awareness in three scenarios and contractualism in one scenario, and utilitarianism is not found to be an influence in any scenario. The findings from this study suggest that sellers in C2C e-commerce should conduct transactions based on what is culturally and socially acceptable (i.e., relativism), but also consider the importance of one’s reputation (i.e., egoism), and written or perceived contracts (i.e., contractualism). 相似文献
7.
In this comparative survey of 126 Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decision-making within the context of business. Using Reidenbach and Robin's (1988) multi-criteria ethics instrument, we examined how these two countries' differences on Hofstede's individualism/collectivism dimension are related to the manner in which business practitioners make ethical decisions. Our results indicate that Brazilians and Americans evaluate the ethical content of actions or decisions differently when applying utilitarian criteria. By contrast, business people from both countries do not differ significantly when they use egoistic criteria in evaluating the ethical nature of business decisions. 相似文献
8.
This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions
of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual
variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the
role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions
regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted
upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and
social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions
concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing
the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes,
less organizational commitment and both lower idealism and relativism. 相似文献
9.
Rafik I. Beekun Yvonne Stedham James W. Westerman Jeanne H. Yamamura 《Business ethics (Oxford, England)》2010,19(4):309-325
This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. 相似文献
10.
Janet Marta Anusorn Singhapakdi Dong-Jin Lee Sebnem Burnaz Y. Ilker Topcu M. G. Serap Atakan Tugrul Ozkaracalar 《Journal of Business Ethics》2012,106(2):229-241
The goals of this study are to test a pattern of ethical decision making that predicts ethical intentions of individuals within
corporations based primarily on the ethical values embedded in corporate culture, and to see whether that model is generally
stable across countries. The survey instrument used scales to measure the effects of corporate ethical values, idealism, and
relativism on ethical intentions of Turkish, Thai, and American businesspeople. The samples include practitioner members of
the American Marketing Association in the U.S., and full-time businesspeople enrolled in executive MBA programs in Thailand
and Turkey. The study is positioned within a fairly new stream that assesses patterns across countries, rather than differences
between them, in a way that might be called “culture free.” The results show a generally positive influence between cultural
ethical values and ethical intentions. The results also indicate that the positive effect of corporate ethical values on ethical
intentions is greater for managers with low idealism and high relativism. We also discuss the implications of our results
for managers of international businesses. 相似文献
11.
This is a study of the effects of a number of background variables on ethical perceptions of Mexican and U.S. marketers. This
research investigates how a marketer’s personal religiousness, relativism, and the ethical values influence in perceptions
of the degree of ethical problems in hypothetical marketing scenarios. It also examines differences between Mexican and U.S.
marketers on these variables. The results show significant differences in perception between the countries, and we discuss
the implications of these differences for cross-cultural business activities.
The authors wish to thank Rebecca McLaughlin for her help with data collection in Mexico 相似文献
12.
Gian Luca Casali 《Journal of Business Ethics》2011,104(4):485-497
This article reports on the development of the managerial ethical profile (MEP) scale. The MEP scale is a multilevel, self-reporting
scale measuring the perceived influence that different dimensions of common ethical frameworks have on managerial decision
making. The MEP scale measures on eight subscales: economic egoism, reputational egoism, act utilitarianism, rule utilitarianism,
self-virtue of self, virtue of others, act deontology, and rule deontology. Confirmatory factor analysis (CFA) was used to
provide evidence of scale validity. Future research needs and the value of this measure for business ethics are discussed. 相似文献
13.
Business ethics concern the consideration of moral in corporate decision making. International managers may be confronted with a variety of ethical dilemmas, usually due to differences among national markets in what constitutes legal or acceptable practice. Beliefs about what constitutes ethical business behavior commonly stem from one of four moral philosophies: teleology, deontology, the theory of justice, and cultural relativism. A framework incorporating all four is presented here which should provide a useful decision tool for international managers. An application of the framework and the complexities associated with it are presented next. We conclude that an effective integration of the company's perspective on ethics and the business behavior of the employees is critical and that it depends on top management, and the entire organization, demonstrating that they are serious about ethical business behavior on an ongoing basis. © 1998 John Wiley & Sons, Inc. 相似文献
14.
Many international business training programs present a viewpoint of cultural relativism that encourages business people to adapt to the host country's culture. This paper presents an argument that cultural relativism is not always appropriate for business ethics; rather, a code of conduct must be adapted which presents guidelines for core ethical business conduct across cultures. Both moral and economic evidence is provided to support the argument for a universal code of ethics. Also, four steps are presented that will help ensure that company ethical standards are followed internationally. 相似文献
15.
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
16.
This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting
students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students
is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture,
we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts
in the two cases that invoked these cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is
slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels
of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different
in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the
nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. 相似文献
17.
This paper examines an important issue facing academia-pay inversion. It discusses how inversion is accompanied by ethical issues including secrecy, moral dilemmas for faculty, honesty, and keeping promises. It then examines this issue from five ethical viewpoints: a legalistic perspective, ethical egoism, utilitarianism, distributive justice, and Kants deontological approach. As part of the discussion, the effect of the moral philosophy on the universitys corporate culture is examined, with attention given to morale and productivity. Finally, alternatives to pay inversion that universities may want to consider are discussed. 相似文献
18.
P. Maria Joseph Christie Ik-Whan G. Kwon Philipp A. Stoeberl Raymond Baumhart 《Journal of Business Ethics》2003,46(3):263-287
Culture has been identified as a significant determinant of ethical attitudes of business managers. This research studies the impact of culture on the ethical attitudes of business managers in India, Korea and the United States using multivariate statistical analysis. Employing Geert Hofstede's cultural typology, this study examines the relationship between his five cultural dimensions (individualism, power distance, uncertainty avoidance, masculinity, and long-term orientation) and business managers' ethical attitudes. The study uses primary data collected from 345 business manager participants of Executive MBA programs in selected business schools in India, Korea and the United States using Hofstede's Value Survey Module (94) and an instrument designed by the researchers to measure respondents' ethical attitudes (attitudes toward business ethics in general and toward twelve common questionable practices in particular). Results indicate that national culture has a strong influence on business managers' ethical attitudes. In addition to national culture, respondents' general attitudes toward business ethics are related to their personal integrity; their attitudes toward questionable business practices are related to the external environment and gender, as well as to their personal integrity. A strong relationship exists between cultural dimensions of individualism and power distance and respondents' ethical attitudes toward certain questionable practices. The analysis of the relationship between cultural dimensions of masculinity, uncertainty avoidance and long-term orientation and respondents' ethical attitudes toward questionable practices produced mixed results, likely due to the lack of notable differences in cultural dimension scores among the countries surveyed. 相似文献
19.
Kipton E. Jensen 《Journal of Business Ethics》2009,89(1):99-107
From a certain philosophical perspective, one that is at least as old as Plato but which is addressed also by Aristotle and
Kant, business ethics – to the extent that it is marketed as form of enlightened self-interest – constitutes a Thrasymachean
compromise: to argue that it is to our advantage to conduct business ethically, perhaps even advantageous to the bottom-line,
comes curiously close to endorsing what Plato called the ‹shadow of virtue’ – i.e., of becoming temperate for the sake of
ill-temperance. And yet it also seems true that moralistic campaigns to achieve the impossible, e.g., pursuing justice for
its own sake or eradicating egoism, often “detract from attaining really important things.” This essay explores the need,
in business ethics as well as elsewhere, to make – what Dewey and Niebuhr considered to be – painful if not principled philosophical
compromises in order to secure is a society in which there would be “enough justice to avoid complete disaster.” 相似文献
20.
In the last five years, a number of U.S. companies have either moved their locus of incorporation to countries with more favorable
tax laws, or announced such moves. Given this trend toward “inversions”, and the polemics that have accompanied it, we offer
two ways in which the ethics of such a move can be evaluated. We provide multinational executives with two applications of
ethics to inversion: Kant’s deontological theory and the consequentialist perspective of utilitarianism. 相似文献