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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.
This study derives an improved model of managers’ decision-making behavior regarding possibly failing projects. Instead of
adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society
24, 173–184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions
regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency
to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this
study suggests that a manager with high idealism has a stronger tendency to discontinue a possibly failing project than one
with low idealism. Through experiments this work finds that agency problem is a significant factor on decisions regarding
possibly failing projects in all circumstances. This result is consistent with prior literature and shows agency problem universality.
Next, the empirical evidence supports the hypothesis that a project manager with low relativism tends to discontinue a possibly
failing project more than one with high relativism, showing that individual moral philosophy can partially mitigate the phenomenon
of escalating managers’ commitment. 相似文献
3.
Ning Li 《Journal of Business Ethics》2008,80(4):771-789
One challenge that globalization has brought to business is that firms, as they expand their market globally through cross-border
alliances, need to deal with partner firms from countries of different religious background. The impact of a country’s dominant
religion on its firms’ international market entry mode choices has not been examined in traditional approaches. Focusing on
hypothesizing the influence of Christian beliefs and atheism (i.e., the absence of belief in any deities), this research aims
to fill the gap by exploring religion’s role in providing moral restraint on managers’ propensity for opportunism, which in
turn affects these managers’ choices of their firms’ international market entry via non-equity alliances or joint ventures.
A study of 22,156 cross-border alliances formed in 48 industries world-wide over 9 years provides new insight toward understanding
religion’s influence on firms’ international market entry mode decisions through the ethical dimension of strategic leadership.
This article would fit best under the International Management section for reviewing purposes. 相似文献
4.
Scott John Vitell Jatinder J. Singh Joseph G. P. Paolillo 《Journal of Business Ethics》2007,73(4):369-379
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. 相似文献
5.
The cross-cultural literature is reviewed and integrated together with attitude theories, thereby outlining a model through
which certain values influence the intervening variables that ultimately lead managers to tolerate employee bribery. The case
of Latin America is employed to illustrate how regionally dominant cultural values may shape managers’ attitudes, subjective
norms, and perceived behavioral control, which in turn affect tolerance of employee bribery. A series of research propositions
and practical recommendations are derived from the model. 相似文献
6.
The goal of this study was to introduce a model explaining how managers’ attitudes, subjective norms, attributions, and the
individualism–collectivism cultural dimension affect the way managers’ deal with employee bribery in organizations. Twenty-six
internal and external attributions related to bribery were identified through a series of structured interviews with 65 subject
matter experts. These attributions, together with the other variables in the model, were evaluated by 354 (n = 354) Ecuadorian managers. Hierarchical regression analyses indicated that attitudes and external attributions significantly
predicted managers’ intentions to discipline employees who accepted a bribe. In addition, external attributions mediated the
relationship between individualism–collectivism and intent to discipline corrupt employees. Implications for the management
of bribery in Latin American organizations are discussed. 相似文献
7.
The ethical issue of international bribery: A study of attitudes among U.S. business professionals 总被引:2,自引:0,他引:2
Justin G. Longenecker Joseph A. McKinney Carlos W. Moore 《Journal of Business Ethics》1988,7(5):341-346
Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.In addition to a lack of consensus about the morality of payments, the survey also reveals a diversity in the viewpoints of respondents. Moralism, pragmatism, cultural relativism, and legalism are four distinct underlying assumptions apparent in the attitudes of U.S. business professionals on the issue of questionable international payments.
Justin G. Longenecker is an Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University. He has written several articles and he is the co-author of two books: Small Business Management (1987) and Management (1984).
Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University. His articles have been published in journals such as Atlantic Economic Journal and Columbia Journal of World Business.
Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University. He is the co-author of Small Business Management (Cincinnati, South-Western Publishing Company, 1987). 相似文献
8.
This study investigated students’ perceptions of ethical organizational climates, attitudes towards ethical issues, and the
perceived relationship between ethical behavior and success in business organizations. Comparisons were made between the attitudes
of these future managers with previously published studies of Russian managers’ attitudes. A survey of 100 business students
in three Moscow universities showed that their attitudes toward ethical behavior were more negative than those of Russian
managers. No significant differences were found in the perceptions or attitudes of students who had attended an ethics course
and those that did not. The implications for both managers and researchers were reported. 相似文献
9.
Complementary Resources and Capabilities for an Ethical and Environmental Management: A Qual/Quan Study 总被引:1,自引:0,他引:1
María Dolores López-Gamero Enrique Claver-Cortés José Francisco Molina-Azorín 《Journal of Business Ethics》2008,82(3):701-732
Managers’ commitment to contribute to sustainable development holds the key to their long-term business success and may be
a source of competitive advantage. The managerial perception of business ethics is influenced by the level of moral development
and personal characteristics of managers. These perceptions are also shaped by forces existing in the environment of the firm,
including available resources, societal expectations, sector, and regulations. The resource-based perspective can thus contribute
to the analysis of ethical issues offering important insights on how they can influence the environmental strategy of the
firm. The findings of this study show that firm resources have a strong influence on business managers’ ethical attitudes.
In addition, the application of resource-based rationales to ethical issues can be justified in the following several ways:
it influences a managerial perception of natural environment as a competitive opportunity, it requires investments of financial
and human resources, flexibility and speed in the adaptation to environmental changes, and it creates new resource-based opportunities
through changes in prevention pollution technology, policy process, and market forces. 相似文献
10.
Scott John Vitell Encarnación Ramos Ceri M. Nishihara 《Journal of Business Ethics》2010,91(4):467-483
Ethics has assumed a dominant position in the current economic debate, and this study focuses on ethics as a legitimate underpinning
to good business decision making. Using a self-response survey of marketing managers in Spain, the current theory on ethical
decision making is extended. Results support the mediating influence of the PRESOR construct (an individual’s perception of
the importance of ethics and social responsibility for the effectiveness of the organization) on relativistic and idealistic
moral thinking when one is considering the moral intensity of a situation. In addition, the study found support for the relationship
between relativism (negative), idealism (positive), corporate ethical values, and job satisfaction, thereby providing additional
support for the prior theory. Finally, a thorough review of the extant literature and suggestions for future ethics research
in the marketing field are included. 相似文献
11.
Robert W. Kolodinsky Timothy M. Madden Daniel S. Zisk Eric T. Henkel 《Journal of Business Ethics》2010,91(2):167-181
Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known
as corporate social responsibility (CSR). Applying Forsyth’s (1980, Journal of Personality and Social Psychology
39, 175–184, 1992, Journal of Business Ethics
11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes,
and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality
among business students did not significantly predict CSR attitudes. Understanding the relationship between CSR attitudes
and the significant predictors has important implications for researchers and teachers in particular. 相似文献
12.
Nabil A. Ibrahim Donald P. Howard John P. Angelidis 《Journal of Business Ethics》2008,78(1-2):165-174
The purpose of this paper is to determine whether there is a relationship between a person’s degree of religiousness and corporate
social responsibility orientation. A total of 411 managers and 506 students from seven universities were surveyed. The statistical
analysis showed that religiousness does influence students’ orientation toward the economic, ethical, and philanthropic responsibilities
of business. It does not, however, have a significant impact upon the managers’ attitudes. When the “low religiousness” students
and managers were compared, differences were found with respect to the economic, ethical, and philanthropic components of
corporate social responsibility. Similar results were obtained when the “high religiousness” students and managers were compared.
The implications of these findings are discussed.
Nabil Ibrahim is the Grover Maxwell Professor of Business Administration at Augusta State University, Augusta, Georgia. He
teaches courses in Strategic Management and Applied Statistics. Dr. Ibrahim’s articles have appeared in the Journal of Business Ethics, Health Care Management Review, the Journal of Applied Business Research, as well as many other journals and proceedings.
Donald P. Howard is an Associate Professor of Management at Augusta State University, Augusta, Georgia. He teaches courses
in Strategic Management and Entrepreneurship. His articles have appeared in a number of journals such as the Journal of Business Ethics, Journal of Applied Case Research, and Health Care Management Review, as well as many proceedings.
John Angelidis is Professor and Chair, Department of Management, St. John’s University, New York, NY. He teaches courses in
Strategic Management and International Business. Dr. Angelidis has published articles in the Journal of Business Ethics, Review of Business, Journal of Commerce and Management, as well as many other journals and proceedings. 相似文献
13.
C. Gopinath 《Journal of Business Ethics》2008,82(3):747-754
While public (or government) corruption has attracted a lot of attention, private (or business) corruption has been relatively
under-addressed. A specific form of corruption, namely, paying a bribe to a public official, is easily identifiable as unethical
and possibly illegal, but this is not clear in a private business context. Yet private bribery also has serious organizational
consequences. This exploratory study suggests that individuals have difficulty in recognizing the ethical connotations of
potential bribery, and draws attention to the need to build skills in this regard.
C. Gopinath is a professor in the Management Department, Sawyer Business School, Suffolk University and is a visiting professor
at the Institut D’Administration des Entreprises, Aix en Provence. His research, teaching and consulting interests span strategic
management and international business. His current work is titled ‹Globalization: A multidisciplinary system’ (Sage, forthcoming). 相似文献
14.
This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and
in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international
bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information
on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed,
whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues
from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide
dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international
bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written
code of ethics than were firms which did not generate revenues from international operations. Implications of the findings
for business policy are discussed.
Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the
faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom
and Canada. His research interests include business ethics, international trade policy, and regional economic integration.
Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for
more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business
strategies. He has done consulting on bank marketing and new product development. 相似文献
15.
Cubie L. L. Lau 《Journal of Business Ethics》2010,92(4):565-584
Ethics education matters! Contrary to some common beliefs that ethical behavior is inborn, this study suggests that education
does matter. This paper examines ethics education and its relationship with students’ ethical awareness and moral reasoning.
Attitudes Towards Business Ethics Questionnaire and 10 vignettes were deployed as the major measurement instruments. It is
hypothesized that students with ethics education will have both a greater ethical awareness and ability to make more ethical
decisions. Hypotheses were tested in two undergraduate business courses at a major research university where 707 students
were sampled. Results suggest that ethics education improved students’ ethical awareness and moral reasoning. Interestingly,
results also seem to show that students’ readiness moderated their learning outcomes. 相似文献
16.
Royston Gustavson 《Journal of Business Ethics》2011,99(1):63-75
Social relations are predominantly influenced by an exchange paradigm whereby the logic of reciprocity shapes behaviour. If
the notion of exchange instrumentalism is common across different business disciplines, this does not deny attempts – such
as through gift exchange theory – to present different conceptions of traditional exchange-based relations. Gift exchange
theory appears promising as it seeks to establish more meaning and significance to the nature and context of exchange relations
between human actors or parties. The underlying processes may be different for gift exchange and more traditional economic-based
exchanges, but the general outcome remains the same – the obligation of reciprocity between actors. In this article, we develop
an alternative conception of social and business experience that transcends the dominant logic of exchange: the existential
gift. Firmly embedded in the idea of giving for its own sake, the existential gift suggests that for some individuals the
expectations of reciprocity are neither sought nor established. Generosity that is expressed in both tangible and intangible
ways need not depend on the response of intended receivers or recipients (e.g. acceptance or non-acceptance) to precipitate
future acts of giving. Based on the logic of unconditionality, the existential gift provides human actors with greater freedom
in their choices and relationships. It may well be that this freedom, in turn, creates a new ‘ethic of generosity’ whereby
significant progress can be made towards developing more human models and practices in business. 相似文献
17.
Humphry Hung 《Journal of Business Ethics》2008,79(1-2):69-83
“Small treasuries” (xiaojinku) are off-book accounts found in many large enterprises in China for the purpose of rewarding
managers and their subordinates, building up guanxi (personal networks), and even financing the business operations of their
danwei (work units). We analyze CESTs with reference to their antecedents, constructs, and consequences. Our analysis indicates
that while CESTs can, in some cases, help organizations deal with immediate financial problems, they have negative impacts
on organizational performance in relation to the moral hazard of managers, as well as the allocation of organizational resources,
in respect of sustainability of strategic advantages and growth, and mismanagement of organizations. Because of the involutionary
behavior of managers in Chinese enterprises, we propose that it will require not only organizational controls, but also a
fundamental change in these managers’ ideology for solving the problems of CESTs. 相似文献
18.
Nhung T. Nguyen M. Tom Basuray William P. Smith Donald Kopka Donald McCulloh 《Journal of Business Ethics》2008,77(4):417-430
In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics
9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment
by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity,
relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that
of male students across two out of three moral issues examined (i.e., sales and retails) and ethics theories; providing support
for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s
higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications
based on the study’s findings are provided.
Nhung T. Nguyen, assistant professor of human resource management at Towson University, received her Ph.D. in management from
Virginia Commonwealth University in 2001. Her research focuses on the use of situational judgement and personality tests in
personnel selection, ethics in management education, and the application of meta-analysis and structural equations modeling
in organizational research. Her research has appeared in the Journal of Applied Psychology, the International Journal of Selection and Assessment, Applied H.R.M. Research, and Journal of Applied Social Psychology among others.
M. Tom Basuray, Professor of Management at Towson University, received his Ph.D. in Business Administration in 1974 from University
of Oklahoma. His research interests are in areas of organizational effectiveness, leadership and development. His articles
have appeared in Journal of Organizational Change Management, Education & Psychological Measurement, International Journal of Management, Leadership
and Organizational Development Journal, and Journal of Experiential Learning and Simulation. He has consulted with U.S. Environmental Protection Agency, Public Broadcasting Corporation, and various state and municipal
government agencies both in Maryland and North Dakota.
William P.Smith, Associate Professor of Management in the College of Business and Economics at Towson University, received
his Ph.D. in Business Administration from Arizona State University in 1982. His research interests include business ethics,
privacy in the workplace and the role of social activism in corporate governance.
Donald Kopka, an Assistant Professor at Towson University, received his Ph.D., in International Business from George Washington
University in 1995. He teaches Business Strategy, Management Principles, and Entrepreneurship and Small Business, and was
Director of the Cornerstone-Professional Experience Program in the College of Business and Economics from 1999–2003. In 2004
he was a Fulbright Scholar in Vietnam where he taught entrepreneurship and business strategy, worked on curriculum development,
and conducted ongoing research on supporting industries. Information on his Fulbright experience can be found at his website
. His research interests include entrepreneurship, business development, and teaching pedagogy. He formerly ran a property
management business, was a program manager at the U.S. Small Business Administration, and served as a Peace Corps Volunteer
in the Philippines.
Donald N. McCulloh, Lecturer in Management at Towson University, received his M.S. degree in Financial Management from The
George Washington Unversity in 1968. He teaches Management Principles and has also taught Leadership. He served as Vice President
for Administration and Finance at Towson University until his retirement in 1997, since then he has been a full-time member
of the Management faculty. He has also served in the United States Air Force, and worked in several manufacturing industries
and the automotive industry. He was Executive Director of a non-profit community development corporation. 相似文献
19.
This research project seeks to discover whether certain characteristics of a moral issue facilitate individuals’ abilities
to detect violators of a conditional rule. In business, conditional rules are often framed in terms of a social contract between
employer and employee. Of significant concern to business ethicists is the fact that these social contracts are frequently
breached. Some researchers in the field of evolutionary psychology argue that there is a biological basis to social contract
formation and dissolution in business. However, although it is inescapable that biological forces shaped a fixed neural structure
that guides and limits humans’ abilities, we argue that characteristics of the situation in which the person finds himself
or herself moderate the activation of these neural circuits in ordinary business social contract situations. Specifically,
the moral intensity associated with the social contract conditional rule is likely to influence peoples’ abilities to detect
violators of the rule. This study utilizes adapted versions of the Wason selection task and manipulates the issue-contingent
moral intensity characteristics of magnitude of consequences, proximity, and social consensus to assess if moral intensity
facilitates detection of rule violators. Results from this empirical study indicate no relationship between moral intensity
characteristics and issue recognition but do provide insights into the evolutionary psychology approach.
David M. Wasieleski is an Assistant Professor in the Leadership and Change Management Division of the A.J. Palumbo School
of Business Administration and the John F. Donahue Graduate School of Business at Duquesne University. He received his Ph.D.
from the University of Pittsburgh. David’s recent research focuses on individuals’ biological propensity for ethical behavior
and its effect on workplace relationships. His other research interests include moral intensity, cognitive moral development,
stakeholder agenda-building, and policy learning.
Sefa Hayibor is an Assistant Professor of Management in the Sobey School of Business at Saint Mary’s University (Canada).
He received his Ph.D. from the University of Pittsburgh. His research interests include business ethics and ethical decision-making,
stakeholder motivation and management, charismatic leadership, and cognitive heuristics and biases. 相似文献
20.
This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived
Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has
led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe
less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling
for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant
impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs
in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling
for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions.
Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR
scale.
William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary
research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His
publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice &
Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business
Ethics; Journal of Accountancy; and The CPA Journal.
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University
of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate
social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding.
Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others.
Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research
interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She
has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems. 相似文献