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1.
The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion
that good ethics in the development and uses of information technology correspond to the basic business principle that good
ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice versa. IT professionals are professionals in businesses; a difficulty presented to these professionals, however, is the number
and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics
prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts
to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes
of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics
is good business practice, regardless of the profession or occupation concerned 相似文献
2.
Mark John Somers 《Journal of Business Ethics》2001,30(2):185-195
Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. 相似文献
3.
Business and Marketing Ethics as Professional Ethics. Concepts, Approaches and Typologies 总被引:2,自引:0,他引:2
Johannes Brinkmann 《Journal of Business Ethics》2002,41(1-2):159-177
Marketing ethics is normally marketed as a sub-specialization of business ethics. In this paper, marketing ethics serves as an umbrella term for advertising, PR and sales ethics and as an example of professional ethics. To structure the paper, four approaches are distinguished, with a focus on typical professional conflicts, codes, roles or climates respectively. Since the moral climate approachis more inclusive than the other approaches, the last part of the paper deals mainly with moral climates, within the above-mentioned marketing sub-professions. 相似文献
4.
Codes of Ethics as Signals for Ethical Behavior 总被引:1,自引:1,他引:0
This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. 相似文献
5.
Women Workers, Industrialization, Global Supply Chains and Corporate Codes of Conduct 总被引:1,自引:0,他引:1
Marina Prieto-Carrón 《Journal of Business Ethics》2008,83(1):5-17
The restructured globalized economy has provided women with employment opportunities. Globalisation has also meant a shift
towards self-regulation of multinationals as part of the restructuring of the world economy that increases among others things,
flexible employment practices, worsening of labour conditions and lower wages for many women workers around the world. In
this context, as part of the global trend emphasising Corporate Social Responsibility (CSR) in the 1980s, one important development
has been the growth of voluntary Corporate Codes of Conduct to improve labour conditions. This article reviews from a feminist
interdisciplinary perspective the broad academic literature on women workers, covering the more classical debate on women
workers in the industrialization process and entering into women workers in the global supply chains and women workers and
corporate codes of conduct. The main argument is that this research on women workers is crucial to frame the issues of business
ethics and in particular CSR and Codes of Conduct in the context of women in the global political economy. When this crucial
knowledge is ignored, then the ethical policies of the companies also ignore the real situation of the women workers at the
bottom of their supply chains.
This article is based on my PhD on Nicaraguan women workers in factories (maquilas) and banana plantations and corporate codes of conduct (Prieto, 2006, unpublished). 相似文献
6.
Hong Meng Wong 《Journal of Business Ethics》2008,81(1):169-191
Recent research suggests there may be a link between religiousness and business ethics. This study seeks to add to the understanding
of the relationship through a questionnaire survey on Malaysian Christians in business. The questionnaire taps into three
different constructs. The religiousness construct is reflected in the level of participation in various common religious activities.
The love of money construct is captured through the Love of Money Scale as used in Luna-Arocas and Tang [Journal of Business Ethics
50 (2004) 329]. Response to 25 business vignettes taken from Conroy and Emerson [Journal of Business Ethics
50 (2004) 383] would surface ethical attitudes. A convenience sample of 300 was drawn from three large churches in the Kuala Lumpur
area each with a congregation exceeding 1000 together with some representation from the smaller churches. The study finds
some differences in the ethical attitudes of Malaysian Christians in business with different levels of religiousness. The
study also finds that those longer in the faith are less accepting of unethical behavior. As such it can be concluded that
there are ethical attitude differences between Christians in business with different levels of religiousness. This lends support
to the claim of a positive relationship between religion and business ethics. The more significant finding is that even within
a somewhat homogenous religious group there are different love of money profiles resulting in significant differences in ethical
attitudes. This suggests that moderating money attitudes can contribute towards stronger ethical attitudes.
Hong Meng Wong BEcons(Hons)(Malaya), MBA(Cranfield), DBA(UniSA), FCA, ACIS, is the National Secretary of the Full Gospel Business
Men's Fellowship Malaysia. His more than 30 years of professional experience had been in management consulting, merchant banking,
commercial banking and stock broking. Since becoming a Christian in 1981 he has been actively involved in ministering to men
in the marketplace. His burden is to help improve the ethics of Christians in business. 相似文献
7.
Mark S. Schwartz 《Journal of Business Ethics》2002,41(1-2):27-43
Are corporate codes of ethics necessarily ethical? To challenge this notion, an initial set of universal moral standards is proposed by which all corporate codes of ethics can be ethically evaluated. The set of universal moral standards includes: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. By applying the six moral standards to four different stages of code development (i.e., content, creation, implementation, administration), a code of ethics for corporate codes of ethics is constructed by which companies can be ethically audited for compliance. The newly proposed code of ethics for corporate codes of ethics was then applied to four large Canadian companies representing a variety of industries: telecommunications; banking, manufacturing, and high technology. The ethical audit of the four companies' ethics programs based on the proposed code indicates that all four companies have room to improve the ethical nature of their codes of ethics (i.e., content, creation, implementation, administration). 相似文献
8.
This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues. 相似文献
9.
Information and communications technology (ICT) is now used more by non-IT professional end-users than by IT professionals. A survey of 125 London-based organisations found that the majority had instituted codes of conduct designed to govern the use of ICT by their employees. However, the primary purpose of adopting such codes was to ensure the security and efficient operation of the organisation's information systems rather than for wider ethical considerations. Hence, few of the codes of conduct addressed issues relating to the collection, storage and dissemination of data about individuals (personal data); this was especially the case with codes emanating from IT departments rather than senior management. In general, codes of conduct were found to be ineffective in influencing end-user behaviour in the organisations surveyed. Codes of conduct are a means by which organisations seek to exercise power, control and ownership, but their effectiveness is compromised by the nature of ICT itself as well as the attitudes of employees. The failure of well-publicised ethical policies to influence use of ICT by business studies students – the managers of tomorrow – suggests that these tensions are likely to remain unresolved. 相似文献
10.
Universal Moral Values for Corporate Codes of Ethics 总被引:1,自引:0,他引:1
Mark S. Schwartz 《Journal of Business Ethics》2005,59(1-2):27-44
How can one establish if a corporate code of ethics is ethical in terms of its content? One important first step might be the establishment of core universal moral values by which corporate codes of ethics can be ethically constructed and evaluated. Following a review of normative research on corporate codes of ethics, a set of universal moral values is generated by considering three sources: (1) corporate codes of ethics; (2) global codes of ethics; and (3) the business ethics literature. Based on the convergence of the three sources of standards, six universal moral values for corporate codes of ethics are proposed including: (1) trustworthiness; (2) respect; (3) responsibility; (4) fairness; (5) caring; and (6) citizenship. Relying on the proposed set of universal moral values, implications are discussed as to what the content of corporate codes of ethics should consist of. The paper concludes with its limitations. 相似文献
11.
Gary R. Weaver 《Journal of Business Ethics》2001,30(1):3-15
Even if there were widespread cross-cultural agreement on the normative issues of business ethics, corporate ethics management initiatives (e.g., codes of conduct, ethics telephone lines, ethics offices) which are appropriate in one cultural setting still could fail to mesh with the management practices and cultural characteristics of a different setting. By uncritically adopting widely promoted American practices for managing corporate ethics, multinational businesses risk failure in pursuing the ostensible goals of corporate ethics initiatives. Pursuing shared ethical goals by means of culturally inappropriate management practices, in short, can undermine the effectiveness of ethics management efforts. This article explicates how several important dimensions of culture can influence the effectiveness of common ethics initiatives, and recommends the development and application of a culture-structure contingency analysis in the task of encouraging ethical behavior in global businesses. 相似文献
12.
Betsy Stevens 《Journal of Business Ethics》2008,78(4):601-609
This paper reviews studies of corporate ethical codes published since 2000 and concludes that codes be can effective instruments
for shaping ethical behavior and guiding employee decision-making. Culture and effective communication are key components
to a code’s success. If codes are embedded in the culture and embraced by the leaders, they are likely to be successful. Communicating
the code’s precepts in an effective way is crucial to its success. Discussion between employees and management is a key component
of successful ethical codes.
Betsy Stevens as associate professor of Business Administration at Elon University. Her academic interests are business and
management communication, business ethics, international communication, and hospitality management. An active researcher,
she has published more than 20 articles in refereed journals such as The Journal of Business Communication, Business Communication Quarterly, The Journal of Business and Technical Communication,
Journal of Business Ethics, Bquest and the Journal of Employment Counseling. She has an M.A. from the University of Cincinnati and a Ph.D. from Wayne State University. As a Fulbright Scholar, she taught
university classes in Tomsk, Russia and has also been on the faculty of the Australian International Hotel School in Canberra,
Australia 相似文献
13.
The notion of ethics in business continues to receive considerable attention. Many universities and professional organizations have attempted to address the issue of ethics by adding ethics courses to the curriculum and by creating codes of ethics for individuals working in that field. A study of students in Australia has shown that students majoring in marketing are more prone to less-than-ethical behavior than are other students. In an attempt to better understand the attitudes of future marketers in the US, we examine the attitudes of marketing majors interms of an ethical practices code and with respect toa set of ethical value statements. The ethical perspectives of marketing majors are compared to thoseof other business majors. In addition, the effect of taking a course in ethics is examined. 相似文献
14.
The purpose of this study was to determine the degree to which the review of corporate ethics codes is associated with individuals’
perceptions of the importance of virtue ethics, or more specifically, employee incorruptibility. A convenience sample of individuals
working for a university or one of several business organizations located in the Mountain West region of the United States
was compiled with a self-report questionnaire. A usable sample of 143 persons representing both the public and private industries
was secured for use in this study. The results of an analysis of covariance showed that reviewing ethics codes during employee
orientation was positively related to individuals’ beliefs that incorruptibility is an important individual virtue. The managerial
implications of the findings are discussed along with suggestions for future research. 相似文献
15.
Kun Young Chung John W. Eichenseher Teruso Taniguchi 《Journal of Business Ethics》2008,79(1-2):121-132
This paper reports the results of a survey of 842 undergraduate business students in four nations – the United States of America
(the USA), the Peoples’ Republic of China (the PRC), Japan, and the Republic of Korea (the ROK). This survey asked students
to respond to four scenarios with potentially unethical business behavior and a string of questions related to the importance
of ethics in business strategy and in personal behaviors. Based on arguments related to differences in recent historical experiences,
the authors suggest that student responses may be as different within the East Asian (Confucian) environment as they are between
this environment as a whole and the USA. Survey results indicate a greater perception of ethical problems and more importance
placed on ethics per se in business practices, as well as less of an emphasis on social harmony (a key distinguishing characteristic of Confucian
values identified in prior research) on the part of USA students. At the same time, substantial national differences in response
are also witnessed within the set of East Asian students. A priori expectations as to the manner in which these East Asian responses should vary based on differences in recent historical experiences
are partially, but not fully, supported. The authors argue that the key value of the reported research rests on a demonstration
that national differences within a common cultural (e.g., East Asian or Confucian) area can be as great as differences across cultural (East vs. West) areas and that practitioners
of global business must fine-tune their expectations as to acceptable business and personal actions to accommodate specific
national historical experiences to be effective.
Professors Chung and Eichenseher are professor of accounting at their respective universities. Professor Taniguchi's primary
field of study is economics. 相似文献
16.
Patricia Sue Wall 《Journal of Business Ethics》2008,81(3):555-559
Ex parte communications can become an administrative quagmire for anyone trying to deal with tribunals that regulate business
matters. These communications involve contact between a decision maker and one party outside the presence of another, interested
party. At a time when codes of ethics are enacted to make corporate financial officers and boards of directors more accountable
to their stockholders, and thus, to restore the confidence of the investing public, it appears most important that administrative
judges and hearing officers adhere strictly to their own Codes of Conduct. This article defines and explains ex parte contacts
and consequent problems that might arise during administrative appeals. It is not the author’s intent to present the law of
any specific jurisdiction, but to present a general overview of typical state law in the United States, a market of interest
to many entrepreneurs and exporters worldwide. 相似文献
17.
This study examines the similarities and differences in pre- and post-Sarbanes-Oxley corporate ethics codes and codes of conduct
using the framework of structuration theory. Following the passage of the Sarbanes-Oxley (SOX) legislation in 2002 in the
United States, publicly traded companies there undertook development and revision of their codes of ethics in response to
new regulatory requirements as well as incentives under the U.S. Corporate Sentencing Guidelines, which were also revised
as part of the SOX mandates. Questions that remain are whether these new or revised codes are effective means of communicating
changed ethical foci and attitudes in organizations. Centering resonance analysis (CRA) is used to identify differences and
similarities across time and industries by analyzing word networks of 46 pre- and post-SOX corporate codes of ethics. Analyses
focus on content and structure of generated word networks as well as resulting factors that emerged from the texts. Results
are interpreted from the structuration perspective that content and structure of codes are constrained and enabled by system
structures while they function to produce and reproduce those structures. Results indicate that corporate codes of ethics
are formal discourses of ethics, laws, and control. Code structure has changed across time, with an increased emphasis on
compliance in post-SOX codes. Implications for research and practice are discussed in light of findings. 相似文献
18.
Jang B. Singh 《Journal of Business Ethics》2006,64(1):17-29
This paper compares the findings of content analyses of the corporate codes of ethics of Canada’s largest corporations in
1992 and 2003. For both years, a modified version of a technique used in several other studies was used to determine and categorize
the contents of the codes. It was found, inter alia, that, in 2003, as in 1992, more of the codes were concerned with conduct
against the firm than with conduct on behalf of the firm. Among the changes from 1992 to 2003 were a significant increase
in the frequency of mention of environmental affairs, legal responsibility as the basis of codes and enforcement/compliance
procedures. 相似文献
19.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
20.
Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing
policies have been implemented in a growing number of companies. Existing research indicates that this type of governance
codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate
level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content
of corporate whistleblowing policies is important to understand their indirect impact on whistleblowing behaviour. This study
analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing
such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework
was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative
tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The
more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment.
Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential “hotline” facility.
A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection
against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement
of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information
is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they
were involved in. The study’s findings are most relevant to companies without a whistleblowing policy or those that intend
to benchmark their policies, and to pan-European standard setters. 相似文献