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Cultural Values,Economic Growth
and Development 总被引:1,自引:1,他引:0
Symphorien Ntibagirirwa 《Journal of Business Ethics》2009,84(3):297-311
This empirical study investigates the effects of nine ethical climate types (self-interest, company profit, efficiency, friendship,
team interest, social responsibility, personal morality, company rules and procedures, and lastly laws and professional codes)
on employee work satisfaction. The ethical climate typology developed by Victor and Cullen (in W. C. Frederick (ed.) Research in Corporate Social Performance and Policy, 1987; Administrative Science Quarterly
33, 101–125, 1988) is tested on a sample of staff and managers from 62 different telecommunication firms in Turkey. The results
obtained from the 1174 usable questionnaires confirm the existence of nine different ethical climate types observed in western
cultures in the present sample context, which is a developing Muslim country. Regarding the effects of ethical climatic factors
on employee work satisfaction, self-interest climate type appears to negatively influence work satisfaction, whereas team
interest, social responsibility and law and professional codes climate types are found to have positive impacts. Managerial
and further research implications of the findings are discussed. 相似文献
3.
In recent years, knowledge management has been utilized as an essential strategy to foster the creation of organizational
intellectual capital. Organizational intellectual capital can be derived both individually and collectively in the process
to create, store, share, acquire, and apply personal and organizational knowledge. However, some organizations only focus
on the development of public good, despite the concerns arising from individuals’ self-interest or possible risks. The different
concern of individual and collective perspectives toward knowledge management inevitably leads to ethical conflicts and ethical
culture in the organization (Jarvenpaa et al., J Manage Inf Syst 14(4):29–64, 1998; Ruppel and Harrington, IEEE Trans Prof Commun 44(1):37–52, 2000). The purpose of this study is to examine the ethical climate within the organization and its possible influence on members’
evaluation, satisfaction, engagement, and job performance with respect to knowledge management practice. The research results
reveal that several types of organizational ethical climate coexist in the organization and have different degrees of influence
on employees’ attitude as well as participation in knowledge management activities. In this article, we argue the importance
of organizational ethical climate and highlight the implications of such a climate for facilitating knowledge management. 相似文献
4.
Sheldene K Simola 《Journal of Business Ethics》2010,96(3):383-401
During the last decade, scholars have identified a number of factors that pose significant challenges to effective business
ethics education. This article offers a “coping-modeling, problem-solving” (CMPS) approach (Cunningham, 2006) as one option for addressing these concerns. A rationale supporting the use of the CMPS framework for courses on ethical
decision-making in business is provided, following which the implementation processes for this program are described. Evaluative
data collected from N = 101 undergraduate business students enrolled in a third year required course on ethical decision-making in business indicated
that the CMPS model is a promising alternative for both overcoming teaching challenges and for facilitating skill acquisition
in the areas of ethical recognition, judgment, and action. Limitations and directions for future research are discussed. 相似文献
5.
This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment,
as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating
an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences.
Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical
environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified
ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas
than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than
partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners
with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. 相似文献
6.
David C. Bauman 《Journal of Business Ethics》2011,98(2):281-295
Leading a corporation through a crisis requires rational decision making guided by an ethical approach (Snyder et al., Journal
of Business Ethics, 63, 2006, 371). Three such approaches are virtue ethics (Seeger and Ulmer, Journal of Business Ethics, 31, 2001, 369), an ethic of justice, and an ethic of care (Simola, Journal of Business Ethics, 46, 2003, 351). In this article, I consider the effectiveness of these approaches for leading a corporation after a crisis. The standard
I use is drawn from recent studies that examine how people tend to react to corporate unintentional harms. I conclude from
these studies that an ethic of care approach is most effective for managing corporate crises when it comes to stakeholder
concerns. I conclude the article with strategies for managing a crisis using an ethic of care. 相似文献
7.
The focus of this research concentrated on ascertaining the presence of ethical climate types and the level of analysis from which ethical decisions were based as perceived by lodging managers. In agreement with Victor and Cullen (1987, 1988), ethical work climates are multidimensional and multi-determined. The results of this study indicated that: (a) benevolence is the predominate dimension of ethical climate present in the lodging organization as perceived by lodging managers, and (b) the local level of analysis (e.g. immediate workplace norms and values) is the predominate determinant of ethical decisions in the organization.The implication of this study is that the knowledge gained from understanding that ethical decision making in an organization is multidimensional and multi-determined will foster understanding of ethical decision formation in the organizational context.Randall S. Upchurch has a rich lodging industry background that encompasses 16 years of practical experience ranging from front office operations to hotel general management. He received his Ph.D. in May of 1993. He is the author of a text entitled Lodging Marketing.
Sheila K. Ruhland is Assistant Professor of Marketing Education in the College of Education at the University of Missouri — Columbia. Her research interests are in area of workplace ethics, workforce issues, leadership development. She has conducted a seminar on Ethics and has published articles in the Marketing Educators' Journal, and Journal of Vocational Education Research. 相似文献
8.
Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given
its importance to understanding people’s ethical choices, future research should explore the psychological processes that
produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that
the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several
extant definitions, the authors offer a definition of the construct and discuss its advantages. Second, future ethical judgment
research would benefit from greater integration between theories of ethical decision making and theories of social cognition.
Drawing upon the Hunt–Vitell (Journal of Macromarketing
6(Spring), 5–15, 1986; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing. Irwin, Homewood, IL, pp. 775–784, 1992) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology
39(November), 752–766, 1980), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical
judgments. 相似文献
9.
This article investigates the development of research in the field of CSR in China. The justification for this is that (i)
there is evidence that CSR is emerging as a management practice and management field internationally; (ii) there is a general
interest in the distinctiveness or comparability of management and management research in Asia and China; (iii) there is evidence
that CSR is growing as a management issue in China; and (iv) yet, the mainsprings of this are very different from those in
Western business systems. This article adopts a methodology used in wider analysis of CSR in management research (Lockett
et al., Journal of Management Studies
43, 2006, 115) to bring forth comparisons over the salience, focus and nature of CSR in China research. It finds a rapidly growing
salience of CSR in China research, albeit from a low base. It parallels Lockett et al.’s (2006) finding of a ‘thickening’ of CSR research focus from early concerns with Ethical issues only to greater attention to Social,
Environmental and Stakeholder concerns. It also generally parallels Lockett et al.’s (2006) findings on the balance of research methodologies deployed. The significance of the findings for future CSR research in
China is considered both for the notion of a CSR field of research and for our understanding of the development of CSR in
China. 相似文献
10.
The purpose of this study was to determine whether the ethical climate dimensions identified by Victor and Cullen (1987, 1988) could be replicated in the subunits of a multi-unit organization and if so, were the dimensions associated with particular types of operating units. We identified three of the dimensions of ethical climate found by Victor and Cullen and also found a new dimension of ethical climate related to service. Partial support was found for Victor and Cullen's hypothesis that certain ethical climate dimensions are associated with particular forms of organizational governance and control. 相似文献
11.
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
12.
Toward an understanding of ethical climate: Its relationship to ethical behavior and supervisory influence 总被引:1,自引:0,他引:1
In recent years, theoretical and empirical developments in the area of organizational climate has provided the impetus for research concerning ethical climate. According to this latter research, ethical climate is a multi-dimensional construct which is manifested in organizations. Studies, however, have not focused on the relationship between ethical climate and ethical behavior. Furthermore, an enhanced understanding of the multi-dimensionality of ethical climate will likely advance what we know about organizational climate and culture in general. We propose further examination of ethical climate by: (1) showing the conceptual relationship between ethical climate and ethical (or unethical) behavior in organizations; and (2) examining supervision as one of the principle influences on ethical climate and concomitant subordinate behavior. Finally, we explore the implications for future research on ethical climate.James C. Wimbush is Assistant Professor of Business Administration in the Department of Management at Indiana University, Bloomington. His current research is about ethical issues in human resources management.Jon M. Shepard is Head of the Department of Management at Virginia Polytechnic Institute and State University. His most recent publications include Egoistic and Ethical Orientations of University Students Toward Work-Related Decisions (Journal of Business Ethics). His current research interests include ethical climate and the accountability of institutions. 相似文献
13.
Paul A. Dion 《Journal of Business Ethics》2008,83(3):365-368
This article briefly review the fundamentals of structural equation modeling for readers unfamiliar with the technique then
goes on to offer a review of the Martin and Cullen paper. In summary, a number of fit indices reported by the authors reveal
that the data do not fit their theoretical model and thus the conclusion of the authors that the model was “promising” are
unwarranted. 相似文献
14.
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
15.
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
16.
This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This
research instrument is a version of the Defining Issues Test (DIT) originally developed by Rest [1979a, Development in Judging Moral Issues (University of Minnesota Press, Minneapolis, MN); 1979b, Defining Issues Test (University of Minnesota Press, Minneapolis, MN)], but adapted to focus specifically on the environment encountered by tax
practitioners. The paper explores reasons for developing a context- (and profession-) specific test, and details the manner
in which this was undertaken. The study on which it is based aims to compare the reasoning of tax practitioners in the tax-specific
context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists
in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning
in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific
domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. 相似文献
17.
Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate
responsibility. Further, the perception of these notions can differ in the small-business world from the original academic
definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner–managers
on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner–manager
is able to shape the corporate culture and to enact values other than profit. Adopting a cognitive perspective, we have identified
how the small-business owner–manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics.
The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within small-business
ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied
in the business and society field. 相似文献
18.
Media increasingly accuse firms of exploiting suppliers, and these allegations often result in lurid headlines that threaten the reputations and therefore business successes of these firms. Neither has the phenomenon of supplier exploitation been investigated from a rigorous, ethical standpoint, nor have answers been provided regarding why some firms pursue exploitative approaches. By systemically contrasting economic liberalism and just prices as two divergent perspectives on supplier exploitation, we introduce a distinction of common business practice and unethical supplier exploitation. Since supplier exploitation is based on power, we elucidate several levels of power as antecedents and investigate the role of ethical climate as a moderator. This study extends Victor and Cullen’s (1988) ethical climate matrix according to a supply chain dimension and is summarized in an integrated, conceptual model of five propositions for future theory testing. Results provide a frame of reference for executives and scholars, who can now delineate unethical exploitation and understand important antecedents of the phenomenon better. 相似文献
19.
The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions
of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position
Questionnaire developed by Forsyth (Journal of Personality and Social Psychology
39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios
related to accounting practices, with the objective of measuring their ethical judgments. Based on the idealism and relativism
levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism,
exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary
to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems
to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments
than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly
based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. 相似文献
20.
It is an undeniable reality that workplace spirituality has received growing attention during the last decade. This fact is
attributable to many factors, socioeconomic, cultural and others [Hicks, D.A. 2003: Religion and the Workplace. Pluralism, Sprtituality, Leadership (Cambridge University press, Cambridge)]. However the field is full of obscurity and imprecision for the researcher, the
practitioner, the organisational analyst and whoever attempts to systematically approach this relatively new inquiry field.
This article attempts to provide a critical review of the literature on workplace spirituality by examining the underlying
rationale of the main trends regarding spirit at Work and by negotiating their strengths and weaknesses. Current approaches
to workplace spirituality are distinguished to the exploratory, contextual and the consequential, acontextual ones. Particular
attention is given to ‚Respectful Pluralism’ proposed by Douglas Hicks, as it is suggested that this theoretical framework
is the most well-founded, elaborated and systematic up to date. However, it is proposed that even ‚Respectful Pluralism’ fails
to fully capture the complexity of such a multidimensional phenomenon as spirituality. Drawing on mainstream ethical and philosophical
traditions (deontology, utilitarianism, virtue ethics) supporting alternative value-systems, it is suggested that a more inclusive
and philosophically affluent framework needs to be developed. Finally, some propositions and thoughts are made towards this
direction.
George Gotsis is an assistant professor at the department of History and Philosophy of Science, University of Athens, Greece.
His research interests include history of economic thought, business ethics and history of ideas.
Zoi Kortezi is currently a research assistant at the department of History and Philosophy of Science, University of Athens,
Greece. Her research interests include organisational theory, employee relations and work ethics. 相似文献