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1.
Absract Using Hofstede’s culture theory (1980, 2001, Culture’s Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the
current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting
students. The results indicate that Canadian accounting students’ formulation of an intention to act on a particular ethical
dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the
multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into␣the three levels of ethical
reasoning identified by Kohlberg’s (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation)
theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism,
and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students.
Lin Ge is an accountant at Guest-tek Interactive Entertainment Ltd. Her research interest includes ethics and judgment of
accountants and auditors, cross-cultural studies and international business.
Stuart Thomas, Ph.D., is associate professor of accounting in the Faculty of Management at the University of Lethbridge, Alberta,
Canada. He has published in the Journal of Business Ethics, Business and Society, Research on Professional Responsibility
and Ethics in Accounting, Advances in Management Accounting and the Journal of Accounting Case Research. His research interests
focus on ethical decision making and the effects of pay schemes on performance and standard setting. 相似文献
2.
Manjit Monga 《Journal of Business Ethics》2007,71(2):179-194
Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under
increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical
manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning.
Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical
behaviour. This paper presents the findings of a study of the moral reasoning/moral development of managers working in large
manufacturing enterprises situated in the state of Punjab in India. Kohlberg’s theory of Cognitive Moral Development forms
the basis of the study. Moral Judgement Interview (MIG) developed by Weber, on the basis of Kohlberg’s theory was used for
the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at
post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas.
Manjit Monga is a lecturer in the School of Management, at the Division of Business, University of South Australia. Her research
interests are in the area of management and workplace ethics, organisational culture, research ethics and resource management.
The aythor is a lecturer in the School of Mangement, at the Division of Business,University of South Australia. Her research
interests are in the area of mangement and workplace ethics,organisational culture,research ethics and human resource mangement. 相似文献
3.
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
4.
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
5.
Guanxi as one of the key factors leading to business success in China (PRC) has ironically been synonymous with bribery. This raises some serious questions: should Western foreign firms do business in China? How should they do business with Chinese firms? This study investigated the relationship between guanxi orientation and cognitive moral development in an attempt to determine whether the level of guanxi orientation of Chinese business people affects their ethical reasoning. Based on a classification of Chinese enterprises (Nee, 1992), it was found that Chinese enterprises rely on guanxi for business to different extents. However, their levels of cognitive moral development are not significantly different, suggesting that guanxi orientation has very little to do with ethical reasoning (as captured through an established measure of cognitive moral development). Furthermore, time in profession was found to positively affect guanxi orientation; however, age failed to predict guanxi orientation and education turned out to be a negative predictor of guanxi orientation. 相似文献
6.
We examine the use of Confucian relational morality as an alternative reference point to that of modernist morality in judging workplace ethical conduct. A semi-structured interview based study involving 46 ethnic Chinese managers and 30 non-Chinese expatriate managers in Singapore, provided evidence of the use of traditional guanxi-linked morality as a moral resource by some of the former group in judging workplace ethical dilemmas. While such morality played only a minor role in moral reasoning, and was largely overshadowed by modernist morality, the research nonetheless demonstrates that moral reasoning reflects wider cultural heritage, and is not merely a function of corporate culture and individual moral development. 相似文献
7.
Dennis B. Hwang Patricia L. Golemon Yan Chen Teng-Shih Wang Wen-Shai Hung 《Journal of Business Ethics》2009,89(2):235-250
Guanxi, or social networks common in Confucian cultures, has long been recognized as one of the major factors for success when doing
business in China. However, insider networks in business are certainly not confined to Asian cultures, nor is the attendant
possibility for corruption. This study obtained original data to investigate current Taiwanese perceptions of (1) how guanxi is established and cultivated; (2) how guanxi actually is practiced now and people’s acceptance of it; and (3) the effects of guanxi on business operations, employment/promotion, and social justice and fairness. The researchers also hope to (4) verify some
arguments made by pioneering researchers. The authors speculate on how these attitudes may affect behavior in business transactions
in hopes of making readers more aware of differing cultural values that may create unexpected ethical dilemmas. They suggest
that professional ethical codes should provide guidance on the practice of guanxi in a Confucian society and that special emphasis or training in interpreting those codes may be required. 相似文献
8.
Liang-Hung Lin 《Journal of Business Ethics》2011,99(3):441-451
Being different from the Western concept of “relationship,” Chinese concept of “relationship,” that is, guanxi profoundly influences Chinese society in commercial activities, business ethics, and organizational behaviors. Moreover,
firms can develop their networks of guanxi to gain competitive advantages. Highlighting the cultural and organizational antecedents of guanxi, namely Confucianism and organizational ethical climate, this study examines the influence of these two antecedents on guanxi and makes comparisons of guanxi, Confucianism and organizational ethical climate between Taiwan and Mainland China. The results show that Taiwan, where preserves
more Confucian culture, tends to put much emphasis on guanxi than Mainland China, especially with respect to mianzi. Concerning ethical climate, Taiwan tends to have instrumental, and law and code ethical climate. 相似文献
9.
Guanxi (literally interpersonal connections) is in essence a network of resource coalition-based stakeholders sharing resources
for survival, and it plays a key role in achieving business success in China. However, the salience of guanxi stakeholders varies: not all guanxi relationships are necessary, and among the necessary guanxi participants, not all are equally important. A hierarchical stakeholder model of guanxi is developed drawing upon Mitchell et al.’s (1997) stakeholder salience theory and Anderson’s (1982) constituency theory. As an application of instrumental stakeholder theory, the model dimensionalizes the notion of stakeholder
salience, and distinguishes between and among internal and external guanxi, core, major, and peripheral guanxi, and primary and secondary guanxi stakeholders. Guanxi management principles are developed based on a hierarchy of guanxi priorities and management specializations. The goal of this application of instrumental stakeholder theory is to construct,
for Western business firms in China, a means to reliably identify guanxi partners by employing the principles of effective guanxi. These principles are described in the form of testable propositions that advance social scientific research in this area
of international business ethics.
Chenting Su is Associate Professor of Marketing at City University of Hong Kong. He is also Adjunct Professor at Wuhan University,
P.R. China. He previously taught at the University of Victoria, Canada, He writes for Journal of Marketing Research, International Journal of Research in Marketing, Journal of Travel Research, Journal of Business
Ethics, Psychology & Marketing, International Journal of Market Research, Service Marketing Quarterly, Research in Marketing,
and others. He presently serves as Executive Director of China Marketing Association, P.R. China.
Ronald K. Mitchell is Professor of Entrepreneurship and J. A. Bagley Regents Chair in Management in the Rawls College of Business
at Texas Tech University. He publishes in the areas of new value creation and stakeholder theory. From 1999–2002 he held a
joint appointment in strategy and public policy in the Guanghua School of Management at Peking University, Beijing, PRC. He
has won numerous awards for research and program building; presently serves in the leadership of the AOM Entrepreneurship
Division; and is Co-Editor for the Entrepreneurship Theory & Practice three-volume Special Issue on Entrepreneurial Cognition.
Joe Sirgy is Professor of Marketing and Virginia Real Estate Research Fellow at Virginia Polytechnic Institute and State University
(Virginia Tech). He has published extensively in the area of business ethics and quality-of-life (QOL) research in relation
to theory, philosophy, measurement, business, and public policy. He co-founded the International Society for Quality-of-Life
Studies (ISQOLS) in 1995 and is currently serving as its Executive Director. He received the Distinguished Fellow Award from
both the Academy of Marketing Science and ISQOLS. In 2003, ISQOLS recognized him as the Distinguished QOL Researcher for research
excellence and a record of lifetime achievement in QOL research. He also is the current JMM section editor on QOL issues and
a co-editor of Applied Research in Quality of Life. 相似文献
10.
This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One
unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts
forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics
47, 89–99; Gentile: 1993, Psychological Science
4(2), 120–122; Unger: 1979, American Psychologist
34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory
(BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate
that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores
among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that
education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has
a significant direct effect on CMD scores of business practitioners.
Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton
University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy,
and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies,
Teaching Business Ethics, Interdisciplinary Environmental Review and more.
Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University.
His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business
processes. He has published in such journals as the European Journal of Information Systems and Information & Management. 相似文献
11.
Ethical maturity is a great concern to all educators, firms, and investors across the globe. This research surveyed 448 citizens,
managers and employees in Iran to measure their Personal Business Ethics Scores (PBES) to see if age, education, management
experience, and government work experience make a difference in making more ethical decisions. This study contributes to the
theory of moral development across the Iranian culture as it is the first known study using this method. The results suggest
that education and more years of government work experience make a difference in the moral maturity of respondents. This study
confirms that the ethical maturity of respondents is enhanced either through the authoritarian regime or socialization with
Islamic values. Kohlberg’s moral development theory regarding ethical maturity is partially supported since those with more
years of experience in government and more formal education have higher business ethics scores. Implications are discussed. 相似文献
12.
Research in ethical decision making has consistently demonstrated a positive relationship between others’ unethical behavior
and observers’ unethical behavior, providing support for the “Monkey See, Monkey Do” perspective (e.g., Robinson and O’Leary-Kelly,
Acad Manage J 41:658–672, 1998). However, the boundaries of this relationship have received little research attention. Guided by theory and research in
interpersonal distancing, we explore these boundaries by proposing and examining “moral differentiation,” the set of individual
and situational characteristics that affect the degree to which one is willing to be influenced by others’ unethical behavior.
Using data from 655 undergraduate business students in two U.S. universities, we test moderating hypotheses regarding the
influence of moral differentiation characteristics on the relationship between others’ unethical behavior and observers’ unethical
behavior. Results suggest that strong moral identity, low need for affiliation, and extraversion weaken the relationship between
others’ unethical behavior and observers’ unethical behavior. Implications for managers and future research are discussed. 相似文献
13.
I assessed change in students’ moral reasoning following five 75-min classes on business ethics and two assignments utilizing
a novel pedagogical approach designed to foster ethical reasoning skills. To minimize threats to validity present in previous
studies, an untreated control group design with pre- and post-training measures was used. Training (n = 114) and control (n = 76) groups comprised freshmen business majors who completed the Defining Issues Test before and after the training. Results
showed that, controlling for pre-training levels of moral reasoning, students in the training group demonstrated higher levels
of post-training principled moral judgment than students in the control group. 相似文献
14.
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
15.
Steven Dellaportas 《Journal of Business Ethics》2006,65(4):391-404
Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions
including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical
development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example:
Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb,
S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should
be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated
course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion
has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest
that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory
of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this
study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully
plan their attempts to foster moral judgement development. 相似文献
16.
The responsibilities of the manager have been examined through several lenses in the business ethics literature: Kantian (Bowie,
1999), contractarian (Donaldson and Dunfee, 1999), consequentialist (Friedman, 1970), and virtue ethics (Solomon,1992), to name just four. This paper explores what the ethical responsibilities of the manager would look like if viewed through
an evolutionary lens. Discussion is focused on the impact of evolutionary thinking on the process of moral reasoning, rather
than on the sources or the substance of morality. The conclusion is reached that the evolutionary lens supports the view that
moral luck plays an important role in how we assign ethical responsibilities. 相似文献
17.
Maria May Seitanidi Dimitrios N. Koufopoulos Paul Palmer 《Journal of Business Ethics》2010,97(1):139-158
Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics
76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture
8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour
gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring
together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist
54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology
22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research
2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers.
This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the
understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic
direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. 相似文献
18.
Einar Marnburg 《Journal of Business Ethics》2001,32(4):275-283
The topic of the article is how moral development theory can enlighten the understanding of ethical behaviour in business. It discusses previous research on the subject, and reports an empirical study of academics (engineers and business economists with a master degree) working in the private sector in Norway.Moral development theory is based on a long research tradition, and many researchers within business ethics have assumed the importance of moral reasoning in business environments. However, the truth of these assumptions has not been confirmed by previous empirical research.The article reports on my investigation into the relationship between moral reasoning, ethical attitudes and decision-making behaviour. The data were collected by a survey study among Norwegian engineers and business economists working in businesses (N = 449) in 1997.It has been hypothesised that strong ethical attitudes would have a restraining effect on moral reasoning. In order to test this, ethical attitudes were categorized into four issue categories. The assumption being that the four categories would explain the different restraints on moral reasoning. The statistical testing showed that there was a negative, but not significant, correlation between strong attitudes and good moral reasoning ability.It was also hypothesised that good ability in moral reasoning would tend to exhibit a smaller difference between Policy-decisions and Action-decisions. This hypothesis was based on the difference in behaviour explained in "espoused theory" and "theory in use". When making policy-decisions these can be based on espoused theory and nice "talk" because it is always possible to make exceptions to or reconsider a policy. Action-decisions, on the other hand, are very concrete because they immediately trigger an action. The statistical testing rejected my hypothesis but gave a significant converse result: Good ability in moral reasoning seems to imply less stability and more inconsistence.The article concludes with the fact that moral reasoning testing seems to explain some differences in moral reasoning among people in business but not what kind of behavioural effects these differences actually have. 相似文献
19.
This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on
their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled
in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three
hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education. International Journal (Toronto, Ont.)
3(1), 35–50) on one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of
Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory
10, 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their
PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory
10, 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However,
results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning
level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection
for whistle-blowing (Miceli 2004, Journal of Management Inquiry
13, 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore,
policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection
processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between
public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services). 相似文献
20.
This study examined the relationship between the Protestant Work Ethic (PWE) and Confucian Dynamism in a sample of 1,757 respondents
from several provinces in mainland China. Mirels and Garrett’s (J Consult Clin Psychol 36:40–44, 1971) PWE Scale and Robertson’s (Manag Int Rev 40:253–268, 2000) Confucian Dynamism Scale were used to measure the work ethics. The 16 items of the PWE Scale and eight items of the Confucian
Dynamism Scale were initially subjected to a principal components analysis. Factor analysis produced four factors of the PWE,
which were labeled as follows: hard work, internal motive, admiration of work itself, and negative attitude to leisure; and
three factors of the Confucian Dynamism, which were labeled: long-term orientation, short-term orientation, and guanxi orientation. The results of a multiple regression analysis indicated that all the dimensions of PWE were positively related
to Confucian Dynamism, but negatively to guanxi orientation. The results also indicated that three PWE dimensions (“hard work,” “internal motive,” and “admiration of work
itself”) were positively and significantly related to long-term orientation, but two of them were related negatively and significantly
to the short-term orientation of Confucian Dynamism. In addition, the results showed that the dimension—admiration of work
itself—of PWE was significantly and negatively associated with the guanxi orientation, but significantly and positively to the short-term orientation. 相似文献