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1.
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
2.
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
3.
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
4.
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
5.
A majority of the countries in the world are still considered “developing,” with a per capita income of less than U$1,000.
Hahn (2008, Journal of Business Ethics
78, 711–721) recently proposed an ambitious business ethics research agenda for integrating the “bottom-of-the-pyramid” countries
(Prahalad and Hart, 2002, Strategy and Competition
20, 2–14) through sustainable development and corporate citizenship. Hahn’s work is among the growing field of research in comparative
business ethics including the global business ethics index (Michalos, 2008, Journal of Business Ethics
79(1), 9–19; Scholtens and Dam, 2008, Journal of Business Ethics
75(3), 273–284; Tsalikis and Seaton, 2008, Journal of Business Ethics
75(3), 229–238). This article is complementary to Hahn’s work and it advocates an urgent need for business ethics researchers
to globally integrate the bottom-of-the-pyramid countries through a fundamental re-definition of the global economic triad,
including the United States, Western Europe, and Japan [Ohmae, 1985, Triad Power: The Coming Shape of Global Competition (New York: Free Press)]. The definition that we propose is based on business systems and institutional perspectives that
include the bottom-of-the-pyramid countries. We also propose to broaden the research in business ethics to enable comparisons
across business systems indifferent income levels. 相似文献
6.
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
7.
Trust is a fundamental aspect of the moral treatment of stakeholders within the organization–stakeholder relationship. Stakeholders
trust the organization to return benefit or protections from harm commensurate with their contributions or stakes. However,
in many situations, the firm holds greater power than the stakeholder and therefore cannot necessarily be trusted to return
the aforementioned duty to the stakeholder. Stakeholders must therefore rely on the trustworthiness of the organization to
fulfill obligations in accordance to Phillips’ principle of fairness (Business Ethics Quarterly
7(1), 1997, 51–66), particularly where low-power stakeholders may not be fully consenting (Van Buren III, Business Ethics Quarterly
11(3), 2001, 481–499). The construct of organizational trustworthiness developed herewith is presented as a possible solution to the
problem of unfairness in organization–stakeholder relations. While organizational trustworthiness does not create an ethical
obligation where none existed before, stakeholders who lack power will likely be treated fairly when organizational trustworthiness
is present. 相似文献
8.
Bullying is a serious problem in today’s workplace, in that, a large percentage of employees have either been bullied or knows
someone who has. There are a variety of ethical concerns dealing with bullying—that is, courses of action to manage the bullying
contain serious ethical/legal concerns. The inadequacies of legal protections for bullying in the U.S. workplace also compound
the approaches available to deal ethically with bullying. While Schumann (2001, Human Resource Management Review
11, 93–111) does not explicitly examine bullying, the five moral principles that he advocates can be applied to judge the ethics
of bullying in the workplace. A possible limitation of this model is that, it is designed to be normative (judgmental), and
while it does take into consideration the relationships among the victim, the perpetrator, the groups in the organization,
and the organization itself in judging the ethics of bullying, it does not explicitly consider the process by which bullying
might develop and persist. In order to gain a deeper understanding of the dynamics of this process, Nijhof and Rietdijk (1999, Journal of Business Ethics
20(1), 39–50)) suggest applying an A–B–C (antecedents, behaviors, and consequences) model to help understand the dynamics of
bullying in the workplace. Formal propositions are offered to guide both academics and practitioners to an enriched understanding
of the ethics of workplace bullying. 相似文献
9.
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
10.
Arménio Rego Susana Leal Miguel P. Cunha Jorge Faria Carlos Pinho 《Journal of Business Ethics》2010,94(1):107-127
Through a convenience sample of 260 employees, the study shows how employees’ perceptions about corporate citizenship (CC)
predict their affective commitment. The study was carried out in Portugal, a high in-group and low societal collectivistic
culture. Maignan et al.’s (1999, Journal of the Academy of Marketing Science
27(4), 455–469) construct, including economic, legal, ethical, and discretionary responsibilities was used. The main findings
are: (a) contrary to what has been presumed in the literature, the discretionary dimension includes two factors: CC toward
employees and toward community; (b) perceptions of CC explain 35% of unique variance of affective commitment; (c) the best
predictors are perceptions of economic and legal CC and, mainly, perceptions of discretionary CC toward employees; (d) the
perceptions of discretionary CC toward employees are significantly better predictors of affective commitment than are perceptions
of economic, ethical, and discretionary CC toward the community; (e) perceived inconsistency of the several CC dimensions
is detrimental to employees’ affective commitment. The study questions the four-dimensional model of the CC construct as operationalized
by Maignan et al., suggests that culture should be included as a moderating variable in future research, and stresses that
affective commitment may decrease when employees perceive that their organizations act upon the several areas of CC inconsistently. 相似文献
11.
In this paper, the authors respond to a recent critique of their Journal of Business Ethics article, which provided a meta-analytic review of ethical climate theory research (Martin and Cullen, 2006). They review basic principles of meta-analytic research and discuss the methodological context of their work, which was
not discussed in the recent reply article. Additional methodological and practical evidence is presented in support of Martin
and Cullen (2006), including a discussion of the paper’s findings and its contribution to ethical climate theory and research. 相似文献
12.
The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However,
aspects of guanxi-related behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics
41(December), 361–384) in its investigation of the underlying modes of moral reasoning in ethical decisions relating to aspects
of guanxi, amongst Hong Kong managers. Managers’ ethical judgements and underlying moral reasoning relating to a series of guanxi-related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning
described in Kohlberg’s (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347–480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-related behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were
those corresponding to Kohlberg’s stages four and five which relate to moral reasoning based on law and order, and on reason
rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably
less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. 相似文献
13.
An empirical study published in the Journal of Personality and Social Psychology (King, L. A. and C. K. Nappa: 1998, Journal of Personality and Social Psychology
75(1), 156–165) concludes that people generally believe meaning and happiness are essential elements of the good life, whereas
money is relatively unimportant. Yet, the authors also state that although “we do know what it takes to make a good life...we
still behave as if we did not.” The authors are suggesting that despite a general belief that money is relatively unimportant
in creating happiness, many people continue to focus their behaviors on increasing income and wealth. This is the classic
conflict between the folk wisdom that money cannot buy happiness, on the one hand, and a continued focus by many people on
achieving material success on the other. The issue is of particular importance to business professionals, not only because
profit maximization is the central focus of business, but also because college students often pursue business as a profession
for the express purpose of maximizing personal income and wealth. In the business world a focus on personal financial success
is the norm. Wealth and income are honored. The purpose of this article is to critically analyze psychological studies comparing
happiness and financial success. The results are then contrasted with philosophical wisdom and religious writings comparing
happiness and money. The intent is to determine whether psychological studies provide incremental insights into the connection
between financial success and happiness.
Kent Swift PhD, is a professor in the College of Business Sciences at Zayed University. He has been teaching business at both
the undergraduate and graduate level in science 1978, and he has published articles on a variety of business topics. Dr. Swift
received his PhD from the University of Wisconsin – Madison. 相似文献
14.
15.
The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics
7, 871–879; 1990, Journal of Business Ethics
9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario
variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review
16, 366–395); and, to examine the items for measurement precision using item-response theory (IRT) methods. Results of confirmatory
and exploratory factor analysis failed to conclusively support the hypothesized 3- (short form) or 5-factor (long form) structure;
both instruments were instead dominated by a general factor. Item response theory analyses using Samejima’s (1969, Psychometrika Monograph Supplement
34, (4, Pt. 2)) graded response model revealed that many items in the 30-item pool performed very well, and suggested that a
different collection of items be used to form a short-form version of the MES. Our proposed 10-item instrument includes more
discriminating items than the 8-item version, and has the added advantage of including two items from each of the five ethical
philosophies represented in the original 30-item pool.
Joan M. McMahon is an Assistant Professor of Management in the School of Business at Christopher Newport University, teaching
courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of
New York, College at Oneonta; an M.Ed. In Early Childhood Education from James Madison University; and an M.S. and Ph.D. in
Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University.
Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a
B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational
Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology,
the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology. 相似文献
16.
Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners
alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and
an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well
as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation
of a person’s long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using
data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical
values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive
association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work
ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications
for business managers and academics, are also discussed.
Jennifer L. Nevins is an assistant professor of marketing in the Walker College of Business at Appalachian State University.
Her articles have been published in journals such as Journal of the Academy of the Marketing Science and Journal of Business
Research.Her research interests include export marketing, distribution channels, and the influence of cultural values on international
channel relationships.
William O.Bearden is the Bank of America Chaired Professor of marketing in the Moore School of Business at the University
of South Carolina. His articles have been published in journals such as journal of Consumer Research, Journal of Marketing, Journal of Marketing Research, Journal of the Academy of Marketing Science,
and Journal of Retailing. His research interests include consume perception of value and prices,measurement of consumer and marketing constructs, and
the effects of marketplace Promotions.
R.Bruce Money is the Donald Staheli Fellow and associate professor of marketing and international business in the Marriott
School of Management, Brigham Young university. His articles have been published in journals such as Journal of Marketing, Journal of the Academy of Marketing Science, Journal of International Business Studies, and Sloan Mangement Review. His research interests include the international aspects of national culture’s measurment and effects, business-to-business
marketing, word-of-mouth promotion, services marketing, and negotiation.
“It appears many executives based their business decisions on how they could quickly build, and then protect, their own personal
fortunes – and cared less about the long-term growth and profitability of their company.” – Associated Press
(Clendenning, 2002) on the Enron collapse 相似文献
17.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
18.
Many argue that transgenic technology will have wide-ranging implications for farmers in developing nations. A key concern
is that competencies may be destroyed by predominantly foreign multinational transgenic technologies, exacerbating problems
of social exclusion in the case of subsistence farmers. Conversely, those that fail to adopt the technology may become uncompetitive,
particularly in commodity-based export markets. Drawing on interview data conducted in Brazil and supporting data collected
in North America, Europe and China, we found that the impact of transgenic technology varies. It has less impact on farmers
that adapt the products to their crop systems and environment, and greater negative implications for less formally educated
subsistence farmers in consequence of both complexity and compatibility. Earlier attempts at industrializing agriculture through
technological innovation led to vastly improved agricultural output and exports, but the benefits of productivity was not
equitably distributed [D. Lee: 2005, American Journal of Agricultural Economics
87(5), 1325–1334], nor was it designed to meet specific local environmental and socioeconomic farmer conditions, exacerbating
social exclusion. Multinationals attempting to introduce transgenic technology without considering the broader social and
ethical implications will invite resistance. We discuss the implications for policy makers, multinationals and small-scale
farmers. 相似文献
19.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
20.
The initial purpose of this study is to provide an empirical validation of Victor and Cullen’s ethical-climate model (1987,
Frederick (ed.), Research in Corporate Social Performance and Policy, Vol. 9, pp. 51–71; 1988, Administrative Science Quarterly
33, 101–125; 1990, Frederick and Preston (eds.), Business Ethics: Research Issues and Empirical Studies (JAI Press Inc., Greenwich, Connecticut), pp. 77–97). Testing the model on a sample of Danish firms, this study demonstrates
that the empirical model as suggested by Victor and Cullen is much stronger than suggested by previous research. Based on
a confirmatory factor model, the results of this study suggest a revised ethical structure. Especially a sixth dimension –
own interest – is separated from the original instrumental dimension. Further, this study suggests that the ethical-climate
model can be enhanced with the dimension of autonomy deriving from Koys and DeCotiis’ (1991, Human Relations
44(3), 265–285.) dimensional psychological climate instrument. 相似文献