The content and focus of Canadian corporate codes of ethics

This paper primarily reports the findings of content analyses of seventy-five codes of ethics ofFinancial Post 500 corporations. The contents of each code were comprehensively evaluated along sixty-one criteria according to four levels. It was found that the focus of these codes was the protection of the firm. While some of them refer to issues of social responsibility, they are principally concerned with conduct against the firm.Maurica Lefebvre holds an Honours Bachelor of Arts Degree in Psychology from the University of Western Ontario and a Bachelor of Commerce degree and MBA from the University of Windsor. She is presently employed marketing consumer packaged goods.Jang B. Singh, B. A. (Toronto), M. A. (St. Thomas), M. A. (Toronto), M. B. A. (Windsor), Ph. D. (Toronto) is Associate Professor at the Faculty of Business Administration of the University of Windsor. His research focus is on ethical issues involved in the management process.     

Business ethics and the international trade in hazardous wastes

The annual production of hazardous wastes which was less than 10 million metric tonnes in the 1940s is now in excess of 320 million metric tonnes. These wastes are, in the main, by-products of industrial processes that have contributed significantly to the economic development of many countries which, in turn, has led to lifestyles that also generate hazardous wastes. The phenomenal increase in the generation of hazardous wastes coupled with various barriers to local disposal has led to the thriving international trade in these environmentally hazardous substances. This paper examines the nature of the international trade in hazardous wastes and the ethical issues associated with such business activity. Jang B. Singh, B. A. (Toronto), M.A. (St. Thomas), M.A. (Toronto), M.B.A. (Windsor), Ph.D. (Toronto), is Associate Professor of Business Administration at the University of Windsor. His research focus is on ethical issues involved in the management process. He also maintains a keen interest in issues related to business activity in the Third World. V. Chris Lakhan, M.A. (Windsor), Ph.D. (Toronto), F.R.G.S. is an Associate Professor affiliated with the Department of Geography and the Institute for International and Developmental Studies at the University of Windsor. He specializes in computer modeling, and theoretical and applied research on remote sensing, environmental impacts, and natural resources utilization.     

Teaching business ethics: Bringing reality to the classroom

This paper presents an alternative method for discussing ethical issues. The method supports the use of the real world situations and emphasizes the interaction of all constituencies. The method incorporates the use of newspaper reports of real-life occurrences. It also stresses the use of local stories when possible.Dietrich L. Schaupp is a Professor of Management at West Virginia University. Dr. Schaupp has previously published in theJournal of Business Ethics. His current research interests focus on quality and ethics.Michael S. Lane is an Associate Professor of Management at West Virginia University. Dr. Lane has previously published in theJournal of Business Ethics. His current research interests focus on business ethics and strategic goals.     

The teaching of ethics in Canadian Schools of Management and Administrative Studies

Business ethics has been described as a prime academic growth industry. This paper reports the findings of a survey aimed at establishing the status of ethics in the curricula of Canadian Schools of Management and Administrative Studies. It was found that twenty-three of the forty-two responding schools offer courses in business ethics and that they offer a total of twenty-five ethics courses, twenty of which are offered as electives. Forty-two percent of the schools not offering a course in business ethics plan to offer such a course by 1989. This means that by 1989 seventy-four percent of the responding schools should have a business ethics component in their curricula.Jang B. Singh, B. A. (Toronto), M. A. (St. Thomas), M. A. (Toronto), M.B. A. (Windsor), Ph.D. (Toronto), is Assistant Professor at the Faculty of Business Administration of the University of Windsor. His research focus is on ethical issues involved in the management process. He also maintains a keen interest in issues related to business in the Third World.     

The effects of professional education on values and the resolution of ethical dilemmas: Business school vs. law school students

Prior research on the impact of ethics education within the business curriculum has yielded mixed results. Although the impact is often found to be positive, it appears to be both small and short-lived. Interpretation of these results, however, is subject to important methodological limitations. The present research employed a longitudinal methodology to evaluate the impact of an M.B.A. program versus a law program on the values and ethical decision making behavior of a cohort of students at two major universities in the northeast. The results suggest that the M.B.A. curriculum remains a value-neutral experience for most students. In contrast, the law school program had a significant impact on both values and ethical decision making.Donald L. McCabe is Associate Professor of Management at the Graduate School of Management, Rutgers — The State University of New Jersey. His research focuses on ethical decision making, interpretive processes under conditions of uncertainty, and issues of student values and ethics.Janet M. Dukerich is an Associate Professor of Management at the University of Texas at Austin. Her research focuses on individual and group decision making and interpretation processes in organizations.Jane E. Dutton is Associate Professor of Organizational Behavior and Human Resource Management at the University of Michigan. Her research interests center on organizational adaptation processes, and in particular, organizational responses to value-laden issues.     

The moral dimension of organizational culture

The lack of concrete guidance provided by managerial moral standards and the ambiguity of the expectations they create are discussed in terms of the moral stress experienced by many managers. It is argued that requisite clarity and feelings of obligation with respect to moral standards derive ultimately from public discussion of moral issues within organizations and from shared public agreement about appropriate behavior. Suggestions are made about ways in which the moral dimension of an organization's culture can be more effectively managed. This is the third in a research series of three papers.James A. Waters is Associate Professor of Management Policy at the Faculty of Administrative Studies, York University. He has written several articles, published in various business journals.Frederick Bird is Associate Professor at the Concordia University. His articles have been published in religious journals.     

Discrimination against pregnant employees: An analysis of arbitration and human rights tribunal decisions in Canada

Recent arbitration and human rights boards of inquiry cases involving discrimination against pregnant employees are reviewed. A comparison is made between remedies available under each procedure. It is suggested that the human resource managers review their policies and procedures relevant to this issue to ensure that they do not have the effect or intent of discriminating against pregnant employees.Professors Palaniappan Andiappan and Martha Reavley teach Industrial Relations and Human Resource Management in the Faculty of Business at the University of Windsor. Professor Reavley is pursuing a doctoral degree at the Wayne State University. Dr. Andiappan is conducting research in the area of discrimination in employment. S. Silver is a recent graduate of the M.B.A. program at the University of Windsor.     

The legal and ethical components of executive decision-making: A course for business managers

The debate on whether and how to teach business ethics in graduate business programs continues. The authors of this article suggest specific content and processes for a course aimed at giving MBA candidates the awareness, tools, and mental processes necessary to recognize and address ethical issues in decision making. The inclusion of labor law, discrimination issues, consumer protection legislation, securities laws, and an overview of the U.S. Constitution and the Bill of Rights coupled with the development of utilitarian, deontological, and egalitarian analysis of ethical issues provides the tools and processes necessary for ethical decision making. These tools and processes are applied in several class experiences using cases, moral audits, and the development of a code of ethics to help students acquire the knowledge, skills, and values needed in ethical decision making.S. Andrew Ostapski is Associate Professor of Management and Information Systems at the College of Business Administration, Valdosta State University, Valdosta, Georgia. His teaching and research interests include the legal environment, business ethics, and international business.John E. Oliver, is presently Professor and Head of the Department of Management and Information Systems at Valdosta State University's College of Business Administration.Gaston T. Gonzalez is an Aggregate Professor at Universidad Simon Bolivar and Visiting Professor at IESA both at Caracas, Venezuela. His teaching and research interests focus on strategic management, business transformation through information technology, and the application of system thinking to the institutionalization of ethics in organizations.     

Trade Liberalization, Corruption, and Software Piracy

As multinational firms explore new and promising national markets two of the most crucial elements in the strategic decision regarding market-entry are the level of corruption and existing trade barriers. One form of corruption that is crucially important to firms is the theft of intellectual property. In particular, software piracy has become a hotly debated topic due to the deep costs and vast levels of piracy around the world. The purpose of this paper is to assess how laissez-faire trade policies and corruption affect national software piracy rates. Using invisible hand theory, as well as literature from the fields of international strategy and ethics, formal research hypotheses are posited and tested. Results suggest that corruption mediates the relationship between economic freedom and software piracy. Implications for multinational managers and researchers are also addressed. Christopher J. Robertson (B.S. University of Rhode Island; M.B.A. and Ph.D., Florida State University) is an Associate Professor in the International Business and Strategy Group at Northeastern University. He has taught in Virginia, Florida, Spain, Peru and Ecuador and is a two time Fulbright Scholar. Professor Robertson’s Primary research stream is cross-cultural management with a focus on ethics and strategy. His work has been published in journals such as the Journal of World Business, Strategic Management Journal, Journal of Business Ethics, Management International Review, Organizational Dynamics and Business Horizons. K Matthew Gilley (B.A and M.B.A University of North Texas; Ph.D., University of Texas at Arlington) is the Bill Greehey Endowed Chair in Business Ethics and Corporate Social Responsibility in the Greehey School of Business at St. Mary’s University. His primary research explores issues of executive compensation, governance, international ethics, and outsourcing. His work has appeared in the Strategic Management Journal, the Academy of Management Journal, the Journal of Management, the Journal International Business Studies, and other outlets. William F. Crittenden, Senior Associate Dean, Dean of Faculty and Professor, General Management Group. A consultant and advisor to various private, public, and nonprofit organizations, Professor Crittenden has worked with such U.S based organizations as Boston Beer Company, BAE Systems, EG&G, Intronics, Lotus Software, Wal-Mart Stores, Boston Management Consortium, Head Start, Jefferson Hospital, Nazareth, the new England Association of Quality Clubs, and The Professional Council, and with Funducion CANE in Buenos Aires, Argentina, and Banco Nacional de Comercio Exterior of Monterrey, Mexico. He is a member of numerous professional organizations including the Strategic Management Society, the Academy of Management, and the Academy of Marketing Sciences. He is a former Chair of the Public & Nonprofit Division of the Academy of Management. Professor Crittenden holds a BA from the University of Michigan, an MBA from Aubum University, and a PhD from the University of Arkansas.     

On the relationship of hope and gratitude to corporate social responsibility

A longitudinal study of 308 white-collar U.S. employees revealed that feelings of hope and gratitude increase concern for corporate social responsibility (CSR). In particular, employees with stronger hope and gratitude were found to have a greater sense of responsibility toward employee and societal issues; interestingly, employee hope and gratitude did not affect sense of responsibility toward economic and safety/quality issues. These findings offer an extension of research by Giacalone, Paul, and Jurkiewicz (2005, Journal of Business Ethics, 58, 295-305). Lynne M. Andersson, Ph.D. is Associate Professor of Human Resource Management at the Fox School of Business and Management, Temple University, in Philadelphia, Pennsylvania. Her teaching and scholarship focus on the dark side of business organizations; in particular, she’s been examining some social maladies that are arguably associated with late capitalism (cynicism and incivility) as well as the role of social activism in countering capitalist barriers to sustainability. Robert A. Giacalone, Ph.D. is Professor of Human Resource Management at the Fox School of Business and Management, Temple University, in Philadelphia, Pennsylvania. His research interests focus on the impact of workplace spirituality and changing values on business ethics. He is currently Co-editor of the Ethics in Practice book series. Carole L. Jurkiewicz, Ph.D. is the John W. Dupuy Endowed Professor and Women’s Hospital Distinguished Professor of Healthcare Management at Louisiana State University. She has published numerous research articles, books, and news articles on the topics of organizational ethics, leadership, and behavior.     

Predicting corporate social responsiveness: A model drawn from three perspectives

Most studies of corporate social responsiveness (CSR) focus on the relationship between CSR and profit. Here, we use three perspectives (institutional theory, economic theory and agency theory) to explain CSR. Industry norms, market share and indicators of management reputation predict variance in CSR. The combined perspectives improve understanding of both CSR and the CSR-profit relationship in two ways. First, they suggest that CSR levels and their relationship with profit will vary by industry. Second, they suggest that stock market measures and accounting measures will respond differently to CSR measures. Stock market measures lead, while accounting measures lag, CSR.Dr. Barbara Beliveau is an Assistant Professor of Finance at the University of Connecticut. She has published inThe Journal of Risk and Insurance andThe Journal of Insurance: Issues and Practices. Her current research deals with efficient market theory and other issues in applied microeconomics and finance.Dr. Melville Cottrill is an Associate Professor of Management at Southern Connecticut State University, where he is also director of the school's small business outreach efforts. In addition to teaching, Dr. Cottrill remains a member of State and Federal Bars.Dr. Hugh O'Neill is an Associate Professor of Strategy in the Kenan-Flagler School of Business at the University of North Carolina, Chapel Hill. He has also served at Grand Valley State University and the University of Connecticut. His current research included investigations of management decision making, downsizing, and Board of Director involvement in CSR.     

Ethical behaviours in organizations: Directed by the formal or informal systems?

Past research has focused on individual culpability with the assumption that individuals will further their own self interest over that of the organization, given an appropriate opportunity. In contrast, this research shifts the focus from individual motivation to the influence of the formal and informal control systems of organizations on ethical behaviours. An open-ended interview approach was used to collect data. It was found that pressures within the informal system were the dominant influence in the resolution of ethical issues. The dominance of the informal system, however, varies according to the economic position of the organization.Loren Falkenberg and Irene Herremans are Associate Professors in the Faculty of Management at the University of Calgary. Both have published in a wide variety of academic journals. Loren Falkenberg teaches courses in business ethics and management of human resources while Irene Herremans teaches in the accounting and tourism areas.     

Economics,ethics, and tort remedies: The emerging concept of hedonic value

This article reviews the development of hedonic value of life as a remedy in wrongful death and personal injury tort cases. Hedonic value estimates the worth of lost pleasures of living in an effort to compensate for intangible enjoyments, such as quality of education and environmental standards. This remedy goes well beyond the traditional approach which has compensated primarily for lost earnings and other expenses directly related to the tortious conduct. Most of the attention regarding hedonic value as a relatively new tort remedy has focused on its application in non-business litigation. However, given the significant damage awards in recent cases, it is likely that this economic theory will arise in commercial litigation, especially products liability cases. The business community must be conversant with the ethical issues raised by this novel tort remedy in order to fashion a reasoned and socially acceptable contra-position.Jack E. Karns, is an Associate Professor of Business Law at East Carolina University in Greenville, North Carolina. His research is directed toward corporate law, securities, and government regulation of business issues including ethical considerations. He has published in numerous legal journals including the Dickinson, University of Richmond, and Memphis State University Law Reviews.     

Cross-sex relationships at work and the impact of gender stereotypes

Organizations pride themselves on their creation of rational structures based primarily on a male perspective of interaction. Workers are expected to set aside interpersonal behaviours that do not directly contribute to task performance. As more women enter management, norms concerning appropriate interpersonal relationships at work are undergoing strain. In addition, the phenomenon of mutual sexual attractions between co-workers is demanding attention. This study systematically describes attitudes, attributions and anticipated consequences of mutual sexual attractions at work. Findings suggest that gender stereotypes are significant factors in people's judgments of persons involved in sexual attractions at work.Irene Devine is currently professor and Director, School of Administration and Information Management, Ryerson Polytechnical Institute, Toronto. She was formerly Associate Dean, Faculty of Commerce and Administration, Concordia University, Montreal. Her research interests include organizational crisis, and women in organizations. She has recently co-authored a management textbook.Dorothy Markiewicz is currently Associate Professor, departments of Psychology and Applied Social Science, and Program Director, Centre for Human Relations and Community Studies, Concordia University, Montreal. She was formerly Chairperson. Applied Social Science. Her research interests include sex differences and stereotypes, adult development, and friendship.     

The challenge of global ethics

The authors argue that the time is ripe for national and corporate leaders to move consciously towards the development of global ethics. This papers presents a model of global ethics, a rationale for the development of global ethics, and the implications of the model for research and practice.Paul F. Buller is an Associate Professor of management in the School of Business Administration at Gonzaga University where he teaches courses in strategic management. Dr. Buller holds a PhD degree in Business Administration from the University of Washington, and has published a number of articles appearing in academic and practitioner journals.John Kohls is an Associate Professor of Management at Gonzaga University. He teaches classes in Business Ethics, Business, Government and Society, and Organizational Behavior. He has written numerous articles in these areas and conducts Management Development workshops including Ethics, Organizational Culture, and Leadership.Kenneth S. Anderson is an Associate Professor of management at the School of Business Administration, Gonzaga University. His research interests include ethics, burnout, and linkages between strategy and human resource management.     

A Few Bad Apples? Scandalous Behavior of Mutual Fund Managers

Recent scandals in the business world have intensified the demand for an explanation of the causes of corporate wrongdoing. This study empirically tests the effects of mutual fund management fees and control structures on the likelihood of illegal activity within mutual fund organizations. Specific attention is given to the presence of agency duality issues in the mutual fund industry and how this influences the motivations and decisions of fund managers. Findings provide support for the hypothesized relationship that higher levels of management fees decrease the likelihood of illegal behavior. Additionally, control of the mutual fund by external management is found to have a negative impact on the likelihood of illegal activity while also acting as a moderator of the management fee-illegal behavior relationship. Justin Davis is an Assistant Professor of Strategic Management at Ohio University and Doctoral Candidate at The University of Texas at Arlington. His primary research interests include firm-level entrepreneurship, agency issues in corporate governance, and venture capital investment. Dr. G. Tyge Payne is an Assistant Professor of Strategic Management in the Jerry S. Rawls College of Business at Texas Tech University. His primary research interests include organization-environment fit/misfit, firm-level and corporate enterpreneurship; dual agency issues, and interorganizational relationships. Dr. Gary C. McMahan is an Associate Professor of Management and Coordinator of the Ph.D. Program in Management at The University of Texas at Arlington. His research interests include the strategic role of human resources in organizations and corporate governance and ethics in financial services institutions. He has published over 40 articles, monographs, proceedings, and book chapters.     

The Influence of Nationality and Gender on Ethical Sensitivity: An Application of the Issue-Contingent Model

When a member of an organization has to make a decision or act in a way that may benefit some stakeholders at the expense of others, ethical dilemmas may arise. This paper examines ethical sensitivity regarding the duties to clients and owners (principals), employees (agents), and responsibilities to society (third parties). Within this framework, ethical perceptions of male and female managers are compared between the U.S. and Turkey – two countries that differ on power distance as well as the individualism/collectivism dimensions. Our results show that ethical sensitivity varies depending upon whether the interests of principals, agents, or third parties are affected by a given ethical dilemma. We also find that, contingent upon the principal-agent–society relationships, the nationality and gender of the decision-maker influences ethical sensitivity. Can Simga-Mugan is a Professor of Accountancy at Department of Business Administration of Middle East Technical University, Ankara, Turkey. She received her Ph.D. in accountancy from University of Illinois-Urbana-Champaign. Her current research interests are ethics, international financial reporting issues, manipulation in the stock market and effect of news on the stock market. Bonita A. Daly, Ph.D., is an Assistant Professor of Accounting in the School of Business, University of Southern Maine in Portland, Maine. She teaches auditing and financial accounting to both undergraduate and graduate students. Dr. Daly also teaches business ethics in continuing education programs for practicing accountants. Her research on the accounting profession has appeared in Critical Prespectives on Accounting, Accounting, Organizations, and Society, and the St. Johns Law Review, among others. Dilek Onkal is a Professor of Decision Sciences and is currently the Acting Dean of the Faculty of Business Administration at Bilkent University, Turkey. She received a Ph.D. in Decision Sciences from the University of Minnesota, and is doing research on ethics judgements, risk perception, risk communication, and judgmental forecasting. Lerzan Kavut is an Associate Professor at Faculty of Business Administration of Istanbul University. She has received her B.A. and Ph.D. from Istanbul University. Her current research interest is in the area of behavioral auditing.     

Everyday moral issues experienced by managers

Based on the results of open ended interviews with managers in a variety of organizational positions, moral questions encountered in everyday managerial life are described. These involve transactions with employees, peers and superiors, customers, suppliers and other stakeholders. It is suggested that managers identify transactions as involving personal moral concern when they believe that a moral standard has a bearing on the situation and when they experience themselves as having the power to affect the transaction. This is the first in a research series of three papers.James A. Waters is Associate Professor of Management Policy at the Faculty of Administrative Studies, York University. He has written several articles, published in various business journals.Frederick Bird is Associate Professor at Concordia University. His articles have been published in religious journals. Peter D. Chant is Manager of Accounting Research, National Office of Touche Ross & Co. He is the author of Advanced Accounting, Irwin-Dorsey, Homewood, Ill. (1984).     

Affirmative Action Policy and Changing Views

Critiquing any practice, theory, or law, requires understanding the characteristics of the environment which created a need for this law. There are hundreds of different cultures in the world, and each one has its own set of norms, characteristics, and values. What in one country is perceived normal, ethical or unethical, right or wrong, may not be the same somewhere else in the world. The first civilizations begun in Africa and Europe many thousands of years ago when people were hunters and nomads, it is not unreasonable to suspect that many of those traits and characteristics have been socially transferred and/or inherited by future generations. Anthony F. Libertella is the Dean of the School of Business, Adelphi University, Garden City, NY. Sebastian A. Sora is an Associate Professor of Management, Adelphi University, Garden City, NY. Samuel M. Natale is a Professor of Management, Adelphi University, Garden City, NY and, concurrently, Senior Research Associate, Department of Educational Studies, University of Oxford, England.     

An Empirical Investigation of the Ethical Perceptions of Future Managers with a Special Emphasis on Gender – Turkish Case

This study presents an empirical investigation of the ethical perceptions of the future managers – Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities – with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. M.G. Serap Atakan is an Assistant Professor at the Department of Business Administration of Istanbul Bilgi University, Turkey. She is teaching and conducting researches on business ethics, corporate social responsibility and retailing. She has two co-authored articles published in the Journal of Business Ethics. Sebnem Burnaz is an Associate Professor of Marketing at Istanbul Technical University. She holds Ph.D. degree in management with major in marketing. Her teaching and research interests are in the field of Marketing, Retailing, Decision Making, and Business Ethics. She has published articles which have appeared in Advances in International Marketing, Sex Roles: A Journal of Research, Journal of Multi-Criteria Decision Analysis. Y. Ilker Topcu is an Associate Professor of decision sciences in Istanbul Technical University. He has finished his Ph.D. studies in I.T.U., Faculty of Management. His teaching and research specialties are in the field of Operations Research/Management Science, Multiple Criteria Decision Making, Logistics, Transportation Planning, and Business Ethics. He has published papers which have appeared in Journal of the Operational Research Society, European Journal of Operational Research, Journal of Multi-Criteria Decision Analysis, Journal of Global Optimization, Transportation Research Part A, Lecture Notes in Economics and Mathematical Systems, Energy, and Building and Environment.