转型期中国民营企业发展的伦理困惑剖析及对策

经济基础的转轨要求我国民营企业进行从思维方式到价值观念的全面变革,实现从基于血缘与亲情关系的极端均衡向企业产权高度社会化的综合平衡的转化。本文认为,在这个过程中,民营企业会遭遇如利润最大化与价值增值是否矛盾,机会成本决策中伦理决策如何定位,转型期不完全市场短期与长期利润的博弈权衡,个人权威的存在与企业伦理由个人责任向企业责任转化等一系列伦理困惑。文章认为,民营企业要走出伦理困惑,必须对企业伦理进行重新定位,把价值增值作为成败的基础和伦理判断的根基;由同质关系向以社会信任为基础的弱关系方向伸展;采取具体措施为CEO和企业管理者设定道德基调;以“过程咨询”的形式通过伦理培训与设立伦理规则来达到竞争与合作的统一;借助企业伦理质量模型进行企业伦理审计和外部道德审计。     

现代企业营销伦理失范的浅析

营销伦理是营销主体在从事营销活动中所应具有的基本的道德准则,即判断企业营销活动是否符合消费者及社会的利益,能否给广大消费者及社会带来最大幸福的一种价值判断标准。伦理问题广泛地存在于营销活动之中。在市场调研、产品、定价、分销、促销等活动中,无不存在着形形色色的伦理问题。本文从市场营销的过程出发阐述企业伦理失范的内涵和表现,并分析产生伦理失范的原因,最后尝试性的提出企业营销伦理失范的治理对策。     

刍论企业市场竞争中的伦理盲点

市场竞争活动是企业的主要市场行为,在企业整个运作过程中,企业伦理起着相当重要的作用.本文通过对企业经营活动中的伦理观念误区进行分析,阐述了市场竞争中企业伦理规范和治理的思路与建议.     

基于伦理决策视角的百度“魏则西事件”分析

伦理决策是企业在面对由复杂环境所产生的伦理困境时,进行企业伦理行为选择的过程。百度"魏则西丑闻"公之于众后,百度做出了一系列伦理决策,非但没有得到社会公众的认同、认可,公众反而对这种枉顾人命的行为感到十分厌恶和愤怒。其原因就在于百度的伦理决策轻视了企业伦理的底线和企业责任的追求,有悖于公众的期望。文章通过对百度"魏则西事件"的分析,对企业如何合理利用伦理决策模型进行了分析,并提出建议。     

民营企业伦理行为校正与提升核心竞争力

企业伦理行为是企业伦理思想的具体体现,选择正确的企业伦理行为可以帮助企业提升核心竞争力,目前我国许多民营企业选择了错误的伦理理念,在此指导下产生了多方面错误的企业伦理行为,直接影响了民营经济的发展。对民营企业伦理行为进行校正,应从内部自律和外部约束出发,围绕建立企业文化和伦理规章,采取更新观念、伦理自救、接受监督等措施。     

民营企业伦理行为校正与提升核心竞争力

企业伦理行为是企业伦理思想的具体体现,选择正确的企业伦理行为可以帮助企业提升核心竞争力,目前我国许多民营企业选择了错误的伦理理念,在此指导下产生了多方面错误的企业伦理行为,直接影响了民营经济的发展.对民营企业伦理行为进行校正,应从内部自律和外部约束出发,围绕建立企业文化和伦理规章,采取更新观念、伦理自救、接受监督等措施.     

民营企业伦理行为校正与提升核心竞争力

企业伦理行为是企业伦理思想的具体体现，选择正确的企业伦理行为可以帮助企业提升核心竞争力，目前我国许多民营企业选择了错误的伦理理念，在此指导下产生了多方面错误的企业伦理行为，直接影响了民营经济的发展。对民营企业伦理行为进行校正，应从内部自律和外部约束出发，围绕建立企业文化和伦理规章，采取更新观念、伦理自救、接受监督等措施。     

西方两种不同类型的组织伦理决策模型研究

在西方的企业伦理研究中,企业伦理决策研究一直吸引着很多学者的注意,西方企业伦理决策研究的成果集中体现在两类不同的伦理决策模型(基于伦理原则的决策模型与基于决策心理过程的决策模型)的构建及其验证上.文章通过对具有代表性的,两种不同类型的伦理决策模型的介绍,讨论了国外企业伦理决策研究的主要成果、特点与不足,以及它们对于企业...     

论企业人事管理的制度伦理与非制度伦理的建设

现代管理非常重视企业组织中的人这一因素的研究,在这个研究中,企业伦理有着自己独特的价值与作用。在企业人的管理中不仅要进行制度伦理的建设,更要强调价值认同、目标共识、心灵沟通和感情交融等非制度伦理的建设,通过两者的协调应用,增强员工归属感,形成企业的凝聚力。     

企业内部伦理建设探析

企业内部伦理包括企业内部的劳资关系、工作伦理和经营伦理。企业发展实践证明,建立良好的企业内部伦理,对培育和形成和谐的利益关系、提高员工积极性和主动性、实现企业伦理绩效与经济绩效的协同发展具有重要意义。     

Ethical Commitment,Financial Performance,and Valuation: An Empirical Investigation of Korean Companies

A variety of stakeholders including investors, corporate managers, customers, suppliers, employees, researchers, and government policy makers have long been interested in the relationship between the financial performance of a corporation and its commitment to business ethics. As a subject of research, the relations between business ethics and corporate valuation has yet to be thoroughly quantified and investigated. This article is an effort to amend this inadequacy by demonstrating a statistically significant association between ethical commitment and corporate valuation measures. Consistent with anecdotal evidence, we have found a significant association between the ethical commitment of Korean companies and their valuation on the Korean stock market. However, the result reveals that the association between ethical commitment and financial performance is not significantly supported. Tae Hee Choi received Ph.D. from the Ohio State University, Ohio, USA. Presently working as Assistant Professor in accounting at the KDI School of Public Policy and Management. Research interests are business ethics, capital market, financial accounting, managerial accounting, and valuation. Jinchul Jung received Ph.D. from Kent State University, Ohio, USA. Presently working as Assistant Professor of Business Administration Department in the College of Business at Chosun University. Research interests are business ethics, family-supportive program, and organizational commitment.     

The Empirical Assessment of Corporate Ethics: A Case Study

Empirical analyses of the ethics of corporations with the aim to improve the state of corporate ethics are rare. This paper develops an integrated, normative model of corporate ethics by conceptualizing the ethical quality of organizations and by relating this contextual quality to various expressions of immoral behavior. This so-called Ethics Qualities Model for organizations, which contains 21 ethical qualities, allows one to assess the ethical content of institutional groups of individuals. A proper conceptualization is highly relevant both for the empirical corroboration of business ethics theories and for managerial purposes, such as judging individual and group performance or informing external stakeholders. The empirical applicability of the model is illustrated by an explorative case study of a large, globally operating financial institution. This case-study demonstrates that the corporate ethical qualities differ with respect to their perceived optimality as well as to their estimated impact on (un)ethical conduct. The various results provide managers with many clues to understand their organization and to take effective measures to improve the ethical content of their organization.     

Ethics Codes and Sales Professionals' Perceptions of Their Organizations' Ethical Values

Most large companies and many smaller ones have adopted ethics codes, but the evidence is mixed as to whether they have a positive impact on the behavior of employees. We suggest that one way that ethics codes could contribute to ethical behavior is by influencing the perceptions that employees have about the ethical values of organizations. We examine whether a group of sales professionals in organizations with ethics codes perceive that their organizational context is more supportive of ethical behavior than sales professionals in companies without codes. After accounting for the effect of several covariates, our results indicated that sales professionals employed in organizations with codes of ethics perceived their work environments to have more positive ethical values than did other sales professionals.     

The Missing Dynamic: Corporations, Individuals and Contracts

In this article we discuss whether it pays to invest ethically. Our aim is to examine corporate social responsibility from philosophical, moral and practical points of views. We focus on two main issues related to ethical investments. Firstly we discuss the moral dilemma of how capitalism has changed its shape in today’s world and from ‘blaming the business’ there is a general attempt to use the markets to promote ethics values and corporate social responsibility. Secondly, we analyze the growth of ethical investment funds in the UK today, and their performance, and highlight some of the institutional investors involved in the management of ethical funds. We discuss whether ethical investments really succeed in reducing the conflict between profit-making and social responsibility as they promise or whether they use commercial rhetoric and market mechanism to merely sell us our own perceived values back. We conclude that the paper has a key contribution in setting the scene for future research in an area that is evolving and of fundamental importance to companies, investors and various stakeholder groups.     

‘The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers’

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.     

The Relationship of Ethical Decision-Making to Business Ethics and Performance in Taiwan

This paper examines the relationship of ethical decision-making by individuals to corporate business ethics and organizational performance of three groups: (i) SMEs (small and medium enterprises), (ii) Outstanding SMEs (the Key Stone Award winners) and (iii) Large Enterprises, in order to provide a reference for Taiwanese entrepreneurs to practice better business ethics. The survey method involved random sampling of 132 enterprises within three groups. Some 524 out of 1320 questionnaires were valid. The survey results demonstrated that ethical decision-making by individuals, corporate business ethics and organizational performance are highly related. In summary, then, high levels of organizational performance were directly attributable to high levels of applied corporate and individual ethics. Furthermore, there is a demonstrable tendency for Outstanding SMEs to reject ethically unsound practices such as padded expense accounts, tax evasion and misleading advertising. The measurement criteria used to assess organizational performance, however, did not include an objective evaluation of financial performance.     

Machiavellianism, Profit, and the Dimensions of Ethical Judgment: A Study of Impact

Research by Reidenbach and Robin (1990) provides a means to study the differential impact of three dimensions of attitude toward ethics: moral equity, relativism, and contractualism. It is hypothesized that moral equity will be the most significant predictor of ethical judgment and intent to act. It is also hypothesized that Machiavellianism and profit will affect relativism and contractualism dimensions, but not moral equity. Additionally, it is hypothesized that Machiavellianism will interact with profit to affect intent to act. Moral equity was found to be the only predictor of ethical judgment, and moral equity and contractualism were predictors of intent to act. Machiavellianism impacted contractualism, but not relativism. Corporate profit did not affect either ethical judgment or intent to act, and did not interact with Machiavellianism. Implications for business ethics education and training are discussed.     

A Code of Ethics for CorporateCode of Ethics

Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes of ethics is constructed by which companies can be ethically audited for compliance. The newly proposed code of ethics for corporate codes of ethics was then applied to four large Canadian companies representing a variety of industries: telecommunications; banking, manufacturing, and high technology. The ethical audit of the four companies' ethics programs based on the proposed code indicates that all four companies have room to improve the ethical nature of their codes of ethics (i.e., content, creation, implementation, administration).     

Reinforcing Ethical Decision Making Through Organizational Structure

In this paper I examine how the constituent elements of a firm's organizational structure affect the ethical behavior of workers. The formal features of organizations I examine are the compensation practices, performance and evaluation systems, and decision-making assignments. I argue that the formal organizational structure, which is distinguished from corporate culture, is necessary, though not sufficient, in solving ethical problems within firms. At best the formal structure should not undermine the ethical actions of workers. When combined with a strong culture, however, the organizational structure may be sufficient in promoting ethical conduct. While helpful, ethics training and corporate codes are neither necessary nor sufficient in promoting ethical behavior within firms.     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.