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企业财务管理目标是企业财务管理理论框架研究的起点,对整个企业的财务管理活动起着决定性的作用,备受学术界和实务界的广泛关注.本文试从利益相关者博弈的角度出发探讨企业理财目标,认为企业的理财目标应该是企业资源优化配置情况下的利益相关者之间的利益均衡. 相似文献
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基于社会责任理论的企业财务管理目标探析 总被引:4,自引:2,他引:2
企业财务管理目标是财务决策的准绳、财务行为的依据和理财绩效的考核标准.企业社会责任是指企业在其商业运作中对其利害关系人应付的责任.本文从社会责任理论角度,指出企业财务管理目标应该是实现企业价值最大化与利益相关者价值最大化的合理融合,并以"进步的价值最大化"来指导企业的财务行为. 相似文献
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会计信息具有产权属性,其产权是决定其质量和企业价值分配的关键权利,通过企业所有权、会计管制和伦理道德等方式界定和保护会计信息产权,让非人力资本所用者与人力资本所用者分享会计信息产权,才能有效激励和监督利益相关者行为,从而提高会计信息质量. 相似文献
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本文通过建立利益相关者的企业伦理研究框架,把企业伦理纳入到企业战略规划过程,探索了企业在产品市场相关利益者、资本市场利益相关者与组织利益相关者中的伦理行为和道德规范. 相似文献
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当前利益相关者共同治理的思想已经被越来越多的人所接受。契约的不完全性和信息的不对称性导致企业管理当局的效率行为与机会主义行为的存在,企业业绩评价设置应考虑激励制度与约束制度的结合。本文拟借鉴契约经济学和信息经济学的相关理论对利益相关者共同治理下的业绩评价目标和原则进行分析,并提出各主要利益相关者的业绩评价指标。 相似文献
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事业关联营销作为一种新型营销模式,自20世纪80年代出现以来得到迅速发展,它将企业传统的营销模式与公益活动结合起来,丰富了企业经营的内涵。企业在经营过程中,利益相关者起到举足轻重的作用,企业的所作所为影响着利益相关者的利益,与此同时利益相关者也影响着企业的决策和行为。本文基于利益相关者的角度,探究企业的事业关联营销行为与其相互影响作用。 相似文献
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Corporate Social Responsibility, Investor Protection, and Earnings
Management: Some International Evidence 总被引:2,自引:0,他引:2
To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other
corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between
EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates
or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses
and decreases avoidance. The extents to which financial characteristics and institutional variables have an impact on the
extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations
in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the
1993–2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated,
that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased.
Feng-Ching Kang is a graduate student for Ph. D degree of the Department of Social Welfare at National Chung Cheng University,
Taiwan. Her research focuses on nonprofit governance, social economy, cooperative economics, organization theory and business
ethics. She received a MBA from the Department of Cooperative Economics, College of Business National Taipei University, Taiwan 相似文献
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Triple bottom-line reporting as social grammar: integrating corporate social responsibility and corporate codes of conduct 总被引:1,自引:0,他引:1
Mollie Painter-Morland 《Business ethics (Oxford, England)》2006,15(4):352-364
This paper argues that many objections against, and limitations of, corporate codes of conduct can be addressed if a meaningful integration can be established between CSR and ethics management practices within corporations. It is proposed that the notion of the triple bottom-line finally presents corporations with a mechanism to establish this integration. The paper draws on the second South African King Report on Corporate Governance, which succeeded in integrating corporate governance, ethics management and triple bottom-line reporting by advocating what it called 'Integrated Sustainability'. The paper argues that this is an example of how ethics management initiatives like code development become more meaningful, if they can be related to the corporation's CSR initiatives and reporting practices. Integration between ethics management and CSR in the context of triple bottom-line reporting reframes corporate success in a way that makes both ethics management and CSR activities more meaningful. In fact, it is argued that in the absence of a social grammar that establishes this integration, neither codes nor CSR can foster meaningful organizational integrity. 相似文献
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Curtis C. Verschoor 《Journal of Business Ethics》1998,17(13):1509-1516
A number of studies have tested the relationship between a corporation's social and ethical performance and its financial performance. In contrast, this is the first study to demonstrate a link between overall financial performance and an emphasis on ethics as an aspect of corporate governance. It identifies the 26.8 percent of the 500 largest U.S. public corporations that, in their annual report to shareholders, commit to ethical behavior toward their stakeholders or emphasize compliance with their code of conduct. The financial performance of these corporations ranks higher than that of those who do not at a significance level of p = < 0.005, using the 1997 Business Week ranking which averages eight publicly-reported measures of historical financial performance. These findings should motivate more corporations to utilize the principles of Social and Ethical Accounting, Auditing and Reporting (SEAAR). 相似文献
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Bettina Palazzo 《Journal of Business Ethics》2002,41(3):195-216
The differences between the "habits of the heart" in German and U.S.-American corporations can be described by analyzing the way corporations deal with norms and values within their organizations. Whereas many U.S. corporations have introduced formal business ethics programs, German companies are very reluctant to address normative questions publicly. This can be explained by the different cultural backgrounds in both countries. By defining these different "habits of the heart" underlying German and American business ethics it is possible to show the problems and questions within the intercultural management of values, but also the possible solutions. 相似文献
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Shih‐Ching Liu 《Business ethics (Oxford, England)》2020,29(4):796-809
Ethics is one of the oldest scholarly topics, whether in Eastern Confucianism, Daoism, and Buddhism, or Western Deontology, Utilitarianism, and Virtue Theory, among others. Traditional ethics focuses on providing guidelines for behavior at a personal level. However, business ethics focuses more on corporations, with related studies addressing why corporations should practice social responsibility and embed ethics in business practices. Applying ethics to firms requires a variety of considerations in many areas. This is especially the case in Confucianism, which emphasizes self‐cultivation, self‐reflection, and self‐discipline. This study investigates two modern representative cases of Confucian firms and observes how they integrate Confucianism into their business practices. It finds that despite the prevalence of a complex environment, Confucianism can still be adopted by them if they use certain methods. Besides, we also identify the common outcomes across these companies. These findings provide a reference for companies that want to incorporate Confucianism in their operations. 相似文献
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Proponents of corporate environmental responsibility argue that corporations shortchange shareholders by investing too little
in environmental responsibility. They claim that corporations can improve their financial performance by increasing their
investment in environmental responsibility. Opponents of corporate social responsibility argue that corporations shortchange
shareholders by investing too much in environmental responsibility. They claim that corporations can improve their financial
performance by reducing their investment in environmental responsibility. Yet, others claim that corporations serve their
shareholders well by investing just enough in social responsibility, not too little and not too much. If so, corporations
increase their investment in environmental responsibility when an increase improves financial performance and reduce their
investment in environmental responsibility when a decrease improves financial performance. Our evidence is consistent with
this last claim. We find that the behavior of corporations is consistent with the claim that they act in the interest of shareholders,
increasing or decreasing their investment in environmental responsibility as necessary to improve their financial performance. 相似文献
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Richard H. Guerrette 《Journal of Business Ethics》1986,5(5):409-415
Environmental disasters like Bhopal have a way of calling attention to environmental and corporate ethical issues. This paper discusses these issues in terms of a livable environment as an inalienable right and of corporate responsibility as an philosophical and social psychological disposition that enables corporations to respect that right. The corporate conscience is compared to the individual conscience and analyzed according to the moral development theories of Lawrence Kohlberg. Its moral development is recognized as problematic from the cited performance records of some leading multinational corporations and from the anti-environmental lobbying efforts of the chemical industry itself. Outreach programs in environmental health associated with research projects in corporate ethics are suggested to develop the corporate conscience for preserving environmental integrity through corporate responsibility.Richard Guerrette is Lecturer in Sociology at the University of Connecticut at Hartford. He is also a Research Fellow at Yale Divinity School where he is conducting a research study in organization management process and corporate ethics. He is an author of two books on ecumenical ministry and social movement organization in the church and has published extensively in theological journals. He operates EQUIPAX, an organization/management consulting service in Farmington, Connecticut. 相似文献
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《Journal of World Business》1999,34(4):326-343
Multinational corporations are continually seeking sources of competitive advantage. In addition to strategic, technological, financial, and organizational capabilities as sources of competitive advantage, this paper argues that ethical capability also can be an important source of sustainable advantage. The paper presents the challenges of ethics in an international context, discusses the resource-based view of competitive advantage, and describes how a multinational company can develop and sustain ethical capability through the related processes of transformational leadership, organizational learning, and human resource management. 相似文献
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Po–Keung Ip 《Business ethics (Oxford, England)》2003,12(1):64-77
Since China's Reform Era began in 1979, corporations of all shapes and sizes mushroomed in the economic landscape. Among these companies, a few have distinguished themselves by their unique corporate cultures and financial performance. The Chinese state–owned enterprises (SOEs) are notorious for their inefficiency, conservatism, bloated bureaucracy, and obsoleteness. However, a few good SOEs stand out as corporations of excellence with commitment to business ethics. Very little study has been done on SOE corporate cultures and business ethics, especially in the western literature. This paper provides an insight into one such organisation – the Double Star Group of Qingdao. This paper includes the results of an empirical survey on Double Star's employees' perception of its corporate culture and business ethics. 相似文献
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Globalization theories posit organizational convergence, suggesting that Codes of Ethics will become commonplace and include
greater consideration of global issues. This study explores the degree to which the Codes of Ethics of 157 corporations on
the Global 500 and/or Fortune 500 lists include the “third generation” of corporate social responsibility. Unlike first generation
ethics, which focus on the legal context of corporate behavior, and second generation ethics, which locate responsibility
to groups directly associated with the corporation, third generation ethics transcend both the profit motive and the immediate
corporate environment. Third generation ethics are grounded in responsibilities to the larger interconnected environment.
The results of the study suggest convergence, insofar as Codes of Ethics are becoming standard communication features of corporations
across region and industrial sector but still manifest a primary concern with profits and those behaviors which are mandated
by law. Only corporations headquartered in the European Union demonstrate a significant degree of global consciousness and
reflexivity. However, there is some evidence that third generation ethics and thinking are becoming part of the corporate
landscape. More then three quarters of the corporations made at least some reference to third generation ethics. 相似文献