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1.
In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest’s 1986 model (awareness, judgment, intention, and behavior). Jones claimed that
moral intensity, which is “the extent of issue-related moral imperative in a situation” (p. 372), consists of six characteristics:
magnitude of consequences (MC), social consensus (SC), probability of effect (PE), temporal immediacy (TI), proximity (PX),
and concentration of effect (CE). This article reports the findings of two studies that analyzed the factor structure of moral
intensity, operationalized by a 12-item Perceived Moral Intensity Scale (PMIS) adapted from the work of Singhapakdi et al.
[1996, Journal of Business Research, 36, 245–255] and Frey [2000, Journal of Business Ethics, 26, 181–195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into
the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC,
PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third
factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones. 相似文献
2.
In the current era, governments are playing smaller roles in regulating workers’ rights internationally, and transnational
corporations (TNCs), non-governmental organisations (NGOs) involved in the struggle for workers’ rights, and labour/trade
unions have started to fill this governance gap. This paper focuses on the least researched of the relationships among these
three actors, the union–NGO relationship, by analysing the ways in which it affects definitions of TNC responsibility for
workers’ rights at their suppliers’ factories. Based on a qualitative study of the union–NGO relationship in the Swedish garment
industry between 1996 and 2005, we propose that there are six main configurations of union–NGO relationships. By linking these
configurations to their effects on TNC responsibility, we propose that co-ordination relationships between unions and NGOs, particularly high-commitment co-ordination relationships, are likely to result in a broadening of the definition of TNC responsibility, while conflictual relationships, both high and low commitment, result in a narrowing of the definition of TNC responsibility. The study indicates that co-operation is generally more beneficial
for both unions and NGOs than is any form of conflictual relationship, in terms of broadening the definition of TNC responsibility. 相似文献
3.
The Stakeholder Model Refined 总被引:2,自引:0,他引:2
Yves Fassin 《Journal of Business Ethics》2009,84(1):113-135
The popularity of the stakeholder model has been achieved thanks to its powerful visual scheme and its very simplicity. Stakeholder
management has become an important tool to transfer ethics to management practice and strategy. Nevertheless, legitimate criticism
continues to insist on clarification and emphasises on the perfectible nature of the model. Here, rather than building on
the discussion from a philosophical or theoretical point of view, a different and innovative approach has been chosen: the
analysis will return to the origin of stakeholder theory and will keep the graphical framework firmly in perspective. It will
confront the stakeholder model’s graphical representation to the discussion on stakeholder definition, stakeholder identification
and categorisation, to re-centre the debate to the strategic origin of the stakeholder model. The ambiguity and the vagueness
of the stakeholder concept are discussed from managerial and legal approaches. The impacts of two major shortcomings of the
popular stakeholder framework are examined: the boundaries and the level of the firm’s environment, and the ambivalent position
of pressure groups and regulators. Working pragmatically, with a focus on the managerial and organisational perspective, an
attempt is made to clarify the categorisations and classifications by introducing new terminology with a distinction between
stakeholders, stakewatchers and stakekeepers. The analysis will finally lead to a proposed upgraded and refined version of the stakeholder model, with incremental ameliorations
close to Freeman’s original model and a return of focus to its essence, the managerial implications in a strategic approach. 相似文献
4.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
5.
This paper examines stakeholder responses to impression management tactics used by firms that express environmental commitment. We inductively analyzed data from 98 open-ended questionnaires and identified two impression management tactics that led respondents to believe that a firm was credible in its commitment to the natural environment. Approximately, half of the respondents responded to illustrative impression management tactics that provide images of, and/or broad-brush comments about, the firm’s commitment to the natural environment. The other half responded to demonstrative impression management tactics, which provide specific facts and details about the firm’s operations. The research results provide important insights into the effects of organizational transparency. In this paper, we explore these findings and provide directions for future research.Pratima Bansal is an associate professor and the Shurniak Professor in International Business at the Richard Ivey School of Business. Her research has been published in the Academy of Management Journal, Organization Science, Strategic Management Journal, Journal of Business Ethics, the British Journal of Management, and the Journal of Management Studies. Her research interests are primarily in the areas of sustainable development and international business.Geoffrey Kistruck is a PhD Candidate in Strategic Management at the Richard Ivey School of Business. His research has received distinguished best paper awards at academic conferences, and his research interests are primarily in the areas of corporate governance and nonprofit organizations. 相似文献
6.
The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of
Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability
to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation
of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm
level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include
output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code
would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process
at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm
complies or fails to comply with the industry’s voluntary code of conduct.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business
Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene
Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen. 相似文献
7.
Forsyth Donelson R. O’Boyle Ernest H. McDaniel Michael A. 《Journal of Business Ethics》2008,83(4):813-833
Ethics position theory (EPT) maintains that individuals’ personal moral philosophies influence their judgments, actions, and
emotions in ethically intense situations. The theory, when describing these moral viewpoints, stresses two dimensions: idealism
(concern for benign outcomes) and relativism (skepticism with regards to inviolate moral principles). Variations in idealism
and relativism across countries were examined via a meta-analysis of studies that assessed these two aspects of moral thought
using the ethics position questionnaire (EPQ; Forsyth, Journal of Personality and Social Psychology
39, 175–184, 1980). This review identified 139 samples drawn from 29 different countries, for a total sample of 30,230 respondents,
and concluded that (a) levels of idealism and relativism vary across regions of the world in predictable ways; (b) an exceptionist
ethic is more common in Western countries, subjectivism and situationism in Eastern countries, and absolutism and situationism
in Middle Eastern countries; and (c) a nation’s ethics position predicted that country’s location on previously documented
cultural dimensions, such as individualism and avoidance of uncertainty (Hofstede, Culture’s Consequences: International Differences in Work-Related Values, 1980). Limitations in these methods and concerns about the validity of these cross-cultural conclusions are noted, as are
suggestions for further research using the EPQ. 相似文献
8.
Davide Pietroni Gerben A. Van Kleef Carsten K. W. De Dreu 《Group Decision and Negotiation》2008,17(1):31-49
Negotiators may respond to each other’s offers and demands in different ways. Whereas many negotiation experiments present
participants with numerical information about offers and counteroffers (e.g., “I propose 6–8–2”; numerical response mode), real life negotiations often involve affective and evaluative statements (e.g., “I didn’t like your last
offer, but I would be happy to explore alternatives”; affective response mode). The present research explores the differential consequences of responding in affective as opposed to numerical
terms. Specifically, we predicted and found that affective responses increase the impact of social and contextual cues on
negotiation behavior. Three studies demonstrate that the impact of other’s toughness (Experiment 1), other’s respectability
(Experiment 2), and other’s appearance (Experiment 3) on a negotiator’s demands and concessions is greater when the other
provides affective rather than numerical feedback. 相似文献
9.
Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre,
1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is
exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes
research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop
two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use
the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization
of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue
is promoted throughout the audit community.
Theresa Libby, Ph.D. (University of Waterloo) is an Associate Professor of Accounting at Wilfrid Laurier University. She has
published mainly in the areas of accounting ethics, managers' use of accounting information for decision-making, procedural
justice and innovation in management accounting systems.
Linda Thorne, Ph.D. (McGill University) is an Associate Professor of Accounting at York University. She has various publications
that consider factors that influence auditors and others’ ethical decision process. 相似文献
10.
In this article, we attempt two things. First, we begin with reviewing the three principal ways by which academic institutions make their quality assessments regarding different journals. We conclude this section with an assertion that citation-based measures of journal influence are the “most objective.” Second, we review the history of Journal of Retailing (from 1956 Issue 1 to 2009 Issue 2) using citation counts as a surrogate for quality assessment using the citation data contained in the ISI Web of Knowledge database.2 We conclude with noting the recent impressive scores of the Journal of Retailing in terms of these citation scores and a discussion of what we perceive to be the next set of challenges for the Journal of Retailing. 相似文献
11.
The initial purpose of this study is to provide an empirical validation of Victor and Cullen’s ethical-climate model (1987,
Frederick (ed.), Research in Corporate Social Performance and Policy, Vol. 9, pp. 51–71; 1988, Administrative Science Quarterly
33, 101–125; 1990, Frederick and Preston (eds.), Business Ethics: Research Issues and Empirical Studies (JAI Press Inc., Greenwich, Connecticut), pp. 77–97). Testing the model on a sample of Danish firms, this study demonstrates
that the empirical model as suggested by Victor and Cullen is much stronger than suggested by previous research. Based on
a confirmatory factor model, the results of this study suggest a revised ethical structure. Especially a sixth dimension –
own interest – is separated from the original instrumental dimension. Further, this study suggests that the ethical-climate
model can be enhanced with the dimension of autonomy deriving from Koys and DeCotiis’ (1991, Human Relations
44(3), 265–285.) dimensional psychological climate instrument. 相似文献
12.
Jerry M. Calton 《Journal of Business Ethics》2006,68(3):329-346
This paper applies Wempe’s (2005, Business Ethics Quarterly
15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy
11(1), 85–112; 1994, Academy of Management Review
19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change.Jerry M. Calton is Professor of Management at the University of Hawaii at Hilo. His research interests encompass multi-stakeholder learning dialogue, trust-based network governance, and the social contracting approach to ethical decision-making. His publications have appeared in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, the Journal of Corporate Citizenship, and elsewhere. 相似文献
13.
We examine deceptive impression management’s effect on a supervisor’s ratings of promotability and relationship quality (i.e.,
leader–member exchange) via the mediating role of the supervisor’s recognition of deception. Extending ego depletion theory
using social information processing theory, we argue that deceptive impression management in a supervisor-subordinate relationship
is difficult to accomplish and the degree that deception is detected will negatively impact desired outcomes. Data collected
from a matched sample of 171 public sector employees and their supervisors supported this model and indicated that recognition
fully mediated the negative relationships between deceptive impression management with supervisor’s rating of promotability
and relationship quality. 相似文献
14.
The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However,
aspects of guanxi-related behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics
41(December), 361–384) in its investigation of the underlying modes of moral reasoning in ethical decisions relating to aspects
of guanxi, amongst Hong Kong managers. Managers’ ethical judgements and underlying moral reasoning relating to a series of guanxi-related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning
described in Kohlberg’s (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347–480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-related behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were
those corresponding to Kohlberg’s stages four and five which relate to moral reasoning based on law and order, and on reason
rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably
less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. 相似文献
15.
A Study on Ethically Problematic Selling Methods in China with a Broaden
Concept of Gray-marketing 总被引:1,自引:0,他引:1
This paper expands the definition of gray-marketing to include some ethically problematic marketing activities and techniques
used in personal selling in China. Based on this, a conceptual model of gray-marketing for a particular type of selling in
which both the sellers and the buyers exhibit problematic ethics in an exchange and the associated hypotheses are developed
and tested. The findings show that, first, the respondents have different ethical evaluations of different marketing practices
used in personal selling such as giving and accepting gifts, buying and accepting meals, and offering and accepting kickbacks.
Some of these practices may not be considered unethical. Second, in terms of ethical assessment, gray-marketing practiced
by buying agents is more unacceptable than when practiced by sales agents. Third, a person’s ethical evaluation of gray-marketing
behavior, empathy for gray-marketing, and belief that gray-marketing has serious consequences, significantly affects his inclination
to use gray-marketing. This paper concludes with a discussion of some possible applications of our research findings.
Both authors contributed equally to this work.
Guijun Zhuang (Ph.D., City University of Hong Kong) is a professor of marketing in the School of Management, Xi’an Jiaotong
University, Xi’an, the People’s Republic of China. His current research interests include marketing channel behaviors, relationship
marketing, and consumer choice. He has published in European Journal of Marketing, Industrial Marketing Management, Journal of International Consumer Marketing, and many leading marketing and management journals in China.
Alex S.L. Tsang (Ph.D., City University of Hong Kong) is an assistant professor at the Department of Marketing, Hong Kong
Baptist University. His research currently focuses on cross-cultural consumer behavior, marketing in China, and marketing
communication. He has published in Journal of Business Research, European Journal of Marketing, and Business Horizons, among others. 相似文献
16.
The purpose of this article is to examine stakeholder identification and prioritization by managers using the power, legitimacy,
and urgency framework of Mitchell et al. (Academy of Management Review
22, 853–886; 1997). We use a multi-method, comparative case study of two large-scale sporting event organizing committees, with
a particular focus on interviews with managers at three hierarchical levels. We support the positive relationship between
number of stakeholder attributes and perceived stakeholder salience. Managers’ hierarchical level and role have direct and
moderating effects on stakeholder identification and perceived salience. We also found that most stakeholders were definitive,
dominant, or dormant types – the other five types were rare. Power has the most important effect on salience, followed by
urgency and legitimacy. Based on our case study, we offer several ways to advance the theory of stakeholder identification
and salience. 相似文献
17.
In this study, we investigate the effects of entrepreneurial human capital on SME performance using data on 2,713 SMEs within
the European Union. Performance was measured in two ways: profitability as ROA and productivity as revenue per employee. Results indicate that both profitability and productivity are positively related to industry-specific
knowledge possessed by the CEO-owner prior to starting up the firm and the general business knowledge acquired once the firm
is up and running. Experience as a result of having previously worked in a firm in the same industry before starting a business
was related to productivity, but there is no relation with profitability. There is a link between performance and inclusion
of other CEO-owners in the founder’s inner circle of advisors. This relationship is positive when the advisor’s venture has
experienced failure and negative when the advisor’s venture has been successful. We discuss the significance of these findings
for research and practice. 相似文献
18.
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
19.
The following is a brief report of the discussion and main comments that were made during a workshop ‘The place of the iConsumer
in EU and US law—protecting consumers of copyright protected content’, held in Amsterdam on 14 and 15 of December 2007. The
workshop was part of a series of joint events organised by the Berkeley Centre for Law and Technology, University of California
(BCLT) and the Institute for Information Law (IViR), University of Amsterdam on copyright and a follow-up to the conference
on ‘Copyright, digital rights management technology and consumer protection’ that was held at the UC Berkeley in March 2007.
The main goal of the workshop was to confront a consumer law approach with the more commonly discussed approach of internalising
user-related questions directly into copyright law. To this end, a selected group of European and US experts in both fields,
copyright law and consumer law, were invited. The participants were then asked to share their thoughts and views from the
different fields of law with regard to a number of main statements given by the organisers. The transatlantic perspective
further added to the discussion. The main purpose of this report is to point to a number of issues that, according to the
workshop participants, should be taken into account in future discussions concerning the legal position of the iConsumer.
This report summarises the discussion along the three statements that the organisers asked participants to consider. The report
gives some background information for each of the statements, to then describe the main arguments made during the workshop,
to the extent that this discussion has not already been internalised in the papers that are part of this special JCP issue.
相似文献
Natali HelbergerEmail: |
20.
Despite the growing number of studies on the topic of guanxi in a work context, there is a paucity of research on supervisor–subordinate guanxi in the field of organisation and management. This article critically reviews the extant literature on guanxi in human resource management and organisational behaviour and applies an inductive approach to explore the perception of
guanxi from both superior and subordinate perspectives in the People’s Republic of China. The study reports positive and ethical
features of guanxi as well as unethical and negative practices in the Chinese workplace. On the positive side, guanxi comprises reciprocal exchange and perceived positive attributes, whereas its darker aspects include perceived unfairness
and supervisor-targeted impression management. Managerial and research implications are discussed. 相似文献