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1.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
2.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
3.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice 总被引:3,自引:0,他引:3
Dima Jamali 《Journal of Business Ethics》2008,82(1):213-231
4.
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
5.
6.
Using UK bank data for 466 new venture loan applications, we explore the determinants of interest margin, the sanctioning
decision and the amount borrowed when these factors are considered simultaneously. Collateral levels greatly influence the
size of credits to new ventures, a finding consistent with existing work on firm foundation rates and assets (Black et al.,
Economic Journal 106, 60–75, 1996; de Meza and Webb, The Economic Journal 109, 153–163, 1999; Evans and Jovanovic, Journal of Political Economy 97(4), 808–827, 1989; Holtz-Eakin et al., 1994). Consistent with the RAND Journal of Economics 25, 334–347, Diversionary Models of debt, firms with larger credits enjoy discounted interest margins even when we have controlled
for firm size. 相似文献
7.
Corporate Social Responsibility and Resource-Based Perspectives 总被引:4,自引:0,他引:4
Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In effect, investing in social responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. Firms with good social responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour.
Manuel Castelo Branco is Invited Lecturer of Accounting at the Faculty of Economics, University of Porto. He is a Ph.D. candidate at the School of Economics and Management, University of Minho. His research has been published in journals such as the Social Responsibility Journal and Corporate Communications: An International Journal.
Lúcia Lima Rodrigues, Ph.D is Associate Professor at the School of Economics and Management, University of Minho. She is the Head of the Department of Management and the Director of the Master in Accounting and Management. She is the Editor of the Portuguese Journal of Accounting and Management, Editor for Europe of the international journal Accounting History. She is referee in several Portuguese and International journals. Her research has been published in several major international journals in Accounting such as The Accounting Historians Journal, Accounting Education: An International Journal, Critical Perspectives on Accounting and Accounting Forum. 相似文献
8.
For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting
earnings must closely reflect the economic reality of the organization’s financial activity throughout the reporting period.
The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation
to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions
within an organization, such as management compensation contracts and pending litigation that can impact earnings quality.
We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior
management, influences the quality of reported earnings. Companies with more women in senior management are found to be more
profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks.
Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through
the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity
in senior management.
Gopal Krishnan is an associate professor and holds the VSCPA Northern Chapter Professorship in Public Accounting at the School
of Management at George Mason University. He has published several articles on corporate governance and the role of auditors
in journals such as Accounting Horizons, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and Auditing: A Journal of Practice & Theory.
Linda Parsons is an assistant professor at the School of Management at George Mason University. She is the author of several
papers that examine the value relevance of accounting in the nonprofit sector, especially as it impacts decision-making by
donors. Her work has appeared in journals such as Journal of Accounting, Auditing and Finance, Research in Governmental and Nonprofit Accounting, and Journal of Accounting Literature. 相似文献
9.
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
10.
Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting 总被引:1,自引:0,他引:1
This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions.Jeffrey R. Cohen is Assistant Professor of Accounting at Boston College. He is a CMA and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences, The Organizational Behavior Teaching Review, andThe International Journal of Accounting. His work on ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an MBA and DBA and an M.Ed. She is a CMA and serves on the editorial board ofIssues in Accounting Education. Her articles have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, The Organizational Behavior Teaching Review, andThe International Journal of Accounting.David J. Sharp is Assistant Professor of Accounting at the University of Western Ontario. He received his Ph.D. and M.Sc. He is an ACMA and serves on the editorial board ofJournal of International Accounting Auditing and Taxation. His articles have appeared in theMidland Corporate Finance Journal, Sloan Management Review, andThe International Journal of Accounting. 相似文献
11.
This study investigates the judgments made by accounting majors when confronted with selected ethical dilemmas that pertain to accounting practice. Drawing upon literature in philosophy and moral psychology, it then examines these judgments for potential gender differences. Five case studies, each involving a specific ethical dilemma that a practicing accountant might face, were administered to 151 acounting majors (males = 67; females = 84), in four sections of intermediate accounting II at a large, state university. The results suggest that although the vast majority of participants wouldnot engage in unethical behavior, a reasonable opportunity exists to improve the participants' ethical awareness. The results do not, however, support the existence of gender differences in ethical judgments.
Keith G. Stanga is Distinguished Professor of Accounting at the University of Tennessee, Knoxville. His most recent publications include a book, Intermediate Accounting(3rd edition, Harcourt Brace Jovanovich, 1989, 1486 pp.), and articles published in the Journal of Accountancy, Accounting and Business Research, Accounting Horizons,and Advances in Accounting.Professor Stanga's teaching and research interests are in financial accounting. His most recent research topics have included the relevance of segment cash flow reporting, the Financial Accounting Standards Board's conceptual framework, and the last-in, first-out method of inventory costing.
Richard A. Turpen is an Assistant Professor at The University of Tennessee, Knoxville. His primary teaching interest is in financial accounting, while his research focuses mainly on competitive issues in the market for audit services. Professor Turpen has published most recently in Auditing: A Journal of Practice & Theory. 相似文献
12.
Values,Authenticity, and Responsible Leadership 总被引:1,自引:0,他引:1
Of the many ethical corporate marketing practices, many firms use corporate social responsibility (CSR) communication to enhance
their corporate image. Yet, consumers, overwhelmed by these more or less well-founded CSR claims, often have trouble identifying
truly responsible firms. This confusion encourages ‘greenwashing’ and may make CSR initiatives less effective. On the basis
of attribution theory, this study investigates the role of independent sustainability ratings on consumers’ responses to companies’
CSR communication. Experimental results indicate the negative effect of a poor sustainability rating for corporate brand evaluations
in the case of CSR communication, because consumers infer less intrinsic motives by the brand. Sustainability ratings thus
could act to deter ‘greenwashing’ and encourage virtuous firms to persevere in their CSR practices. 相似文献
13.
Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context 总被引:5,自引:0,他引:5
After providing an overview of Corporate Social Responsibility (CSR) research in different contexts, and noting the varied
methodologies adopted, two robust CSR conceptualizations – one by Carroll (1979, ‘A Three-Dimensional Conceptual Model of
Corporate Performance’, The Academy of Management Review
4(4), 497–505) and the other by Wood (1991, ‘Corporate Social Performance Revisited’, The Academy of Management Review
16(4), 691–717) – have been adopted for this research and their integration explored. Using this newly synthesized framework,
the research critically examines the CSR approach and philosophy of eight companies that are considered active in CSR in the
Lebanese context. The findings suggest the lack of a systematic, focused, and institutionalized approach to CSR and that the
understanding and practice of CSR in Lebanon are still grounded in the context of philanthropic action. The findings are qualified
within the framework of existing contextual realities and relevant implications drawn accordingly.
Dr. Jamali is Assistant Professor of Management at the Olayan School of Business, American University of Beirut. She holds
a BA in Public Administartion from the American University of Beirut, and a Ph.D. in Social Policy and Administration, from
the University of Kent at Canterbury, UK. Her research interests encompass corporate social responsibility, public private
partnerships, learning organizations and women issues. She worked as an expert consultant on projects funded by the World
Bank, the US Agency for International Development, NGOs, and other regional and local public and private firms. She is the
author of numerous studies and international peer reviewed publications in various international journals, including the Journal
of Management Development, the International Journal of Public Sector Management, the International Journal of Quality and
Reliability Management, Business Process Management Journal, Public Works, Management and Policy and Women in Management Review.
Ramez Mirshak Graduated with honors from the American University in Cairo (AUC) with a Bachelor of Arts in Business Administration
in February 2001, then worked for two years in Egypt in the field of marketing and management. In 2004–2005, pursued his Masters
of Business Administration at the American University of Beirut (AUB), researching primarily issues relating to change management
and corporate social responsibility under the supervision of Dr. Dima Jamali, then joined a leading international financial
institution as a regional Management Associate, while maintaining links with AUB and working on several research based projects. 相似文献
14.
Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented.Jeffrey R. Cohen is Associate Professor of Accounting at Boston College. He is a C.M.A. and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences andThe Organizational Behavior Teaching Review. His work on Ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an M.B.A. and a D.B.A. and an M.Ed. She serves on the editorial board ofIssues in Accounting Education. Her articles on Ethics have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe Organizational Behavior Teaching Review.David Sharp is Assistant Professor of Accounting at University of Western Ontario. He holds a Ph.D. and an M.Sc. He serves on the editorial board of theJournal of International Accounting, Auditing and Taxation. His articles have appeared inThe Midland Corporate Finance Journal andSloan Management Review. 相似文献
15.
Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany 总被引:1,自引:0,他引:1
Corporate social reporting, while not mandatory in most countries, has been adopted by many large companies around the world
and there are now a variety of competing global standards for non-financial reporting, such as the Global Reporting Initiative
and the UN Global Compact. However, while some companies (e.g., Henkel, BHP, Johnson and Johnson) have a long standing tradition
in reporting non-financial information, other companies provide only limited information, or in some cases, no information
at all. Previous studies have suggested that there are, country and industry-specific, differences in the extent of CSR reports
(e.g., Kolk et al.: 2001, Business Strategy and the Environment
10, 15–28; Kolk: 2005, Management International Review
45, 145–166; Maignan and Ralston: 2002, Journal of International Business Studies
33(3), 497–514). However, findings are inconclusive or contradictory and it is often difficult to compare previous studies owing
to the idiosyncratic methods used in each study (Graafland et al.: 2004, Journal of Business Ethics
53, 137–152). Furthermore, previous studies have relied mainly on simple measures, such as word counts and page counts of reports,
to compare the extent of reporting that may not capture significant differences in the content of the reports. In this article,
we seek to overcome some of these deficiencies by using textual analysis software and a more robust statistical method to
more objectively and reliably compare the CSR reports of firms in different industries and countries. We examine a sample
of leading companies in four countries (US, UK, Australia, and Germany) and test whether or not membership of the Global Compact
makes a difference to CSR reporting and is overcoming industry and country specific factors that limit standardization. We
conclude that GlobalCompact membership is having an effect only in certain areas of CSR reporting, related to the environment
and workers, and that businesses from different countries vary significantly in the extent to which they promote CSR and the
CSR issues that they choose to emphasize in their reports. These country differences are argued to be related to the different
institutional arrangements in each country. 相似文献
16.
Elizabeth Dreike Almer Audrey A. Gramling Steven E. Kaplan 《Journal of Business Ethics》2008,80(1):61-76
The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived
trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility
of future financial reports [Farber, D. B.: 2005, The Accounting Review
80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively
influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers
credibility judgments following two types of restatements – those resulting from fraud in which the character, ethics, and
values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons
19(1), 35–43.], and those resulting from non-fraud (i.e., aggressive accounting).
Based on the information in the experimental case, non-professional investors take the role of potential equity investors
and make a judgment about management’s financial reporting credibility after reviewing a set of post-restatement actions taken
by a firm. The possible actions include changes in four corporate governance mechanisms (i.e., internal audit function, external
audit firm, board of directors, CFO) and a buyback of company stock. Our results provide an important contribution to the
literature by demonstrating that among non-professional investors, perceptions of management’s financial reporting credibility
are affected both by the post-restatement action taken and the nature of the restatement. These results offer insight into
the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings
restatement.
Data Availability: The data are available upon request. 相似文献
17.
In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Professor of Auditing at the University of Maryland at College Park. Dr. Loeb is co-editor of theJournal of Accounting and Public Policy.Dr. Joanne Rockness is an Associate Professor of Accounting at North Carolina State University. She has been a member of the American Accounting Association's Professionalism and Ethics Seminar Committee since 1988. Dr. Rockness has published in the areas of ethics and social responsibility in journals such as Accounting Organizations and Society,Journal of Business, Finance and Accounting, andIssues in Accounting Education.The authors are respectively Chair (1991–92) and Chair (1990–91) of the American Accounting Association's Professionalism and Ethics Seminar Committee. The authors appreciate the comments of William W. May on portions of the paper. The opinions expressed in this paper represent those of the authors and not necessarily those of the American Accounting Association's Professionalism and Ethics Seminar Committee. 相似文献
18.
This paper aims to contribute to the present debate about business ethics and Corporate Social Responsibility (CSR) that the
Journal of Business Ethics is hosting. Numerous contributions argued theoretical frameworks and taxonomies of CSR practices. The authors want to ground
in this knowledge and provide further evidence about how companies adopt CSR practices to address stakeholders’ claims and
consolidate their trust. Evidence was provided by a longitudinal case study about an Italian food company that is one of the
largest producers of baby food. This company reshaped its corporate strategy along three decades through the adoption of CSR
practices in order to win stakeholders’ trust about food safety and supply chain behaviour. The empirical exercise was informed
by a literature review of the relevant contributions in terms of CSR business practices and levels of efforts to adopt them.
In light of this review, the authors adopted for the research framework the taxonomy of business practices proposed by Spiller
(2000, “Ethical Business and Investment: A Model for Business and Society”, Journal of Business Ethics
27, 149-160) and the levels of commitment towards CSR proposed by Stahl and Grigsby (1997, Strategic Management; Total Quality & Global Competition (Blackwell, Oxford)). The main findings are discussed in order to argue theoretical implications and identify further areas
of research and debate. 相似文献
19.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
20.
Research on financial constraints of very small firms is scarce because it is difficult to observe and measure their transactions.
Previous studies on small enterprises in post-communist countries have focused either on the effect of financing constraints
on business growth (Budina et al., 2000, Economics of Transition
8(2), 453–475; Bratkowski et al., 2000, Economics of Transition
8(1), 101–116) or on the effect of property rights (Johnson et al., 2002, American Economic Review
92(5), 1335–1357). This paper provides evidence on both. It turns out that financing constraints and property rights considerations
affects investment in firms of different age differently. Younger firms face higher information costs and their expansion
is more dependent on the availability of internal funds than is the expansion of older firms. This paper also finds that while
the financial sector did not channel funds to the most successful businesses, there is evidence that loans were given to firms
that had more transparent transactions. Results also indicate that the security of property rights does not influence investment
in young firms, which is interpreted to mean that only the most efficient entrepreneurs entered the market. In older small
firms, investment is negatively influenced by the index of security of property rights suggesting that these firms might have
“secured” their property rights by bribes. Improvements in the security of property rights, therefore, would help more micro
enterprises to be born as well as decrease transaction cost of established enterprises.
相似文献