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This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived
Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has
led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe
less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling
for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant
impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs
in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling
for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions.
Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR
scale.
William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary
research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His
publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice &
Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business
Ethics; Journal of Accountancy; and The CPA Journal.
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University
of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate
social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding.
Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others.
Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research
interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She
has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems. 相似文献
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On the basis of an empirical investigation in the context of Romania, this paper identifies a moderating role of neutralization techniques within ethically questionable consumer behavior. The quantitative study is based on a synthesized model of theory of planned behavior incorporating the factor of perceived unfairness and neutralization techniques. Significantly, neutralization techniques are shown to have a negative, but definite impact on the action to behave unethically. This leads to their consideration as a process of thinking, rather than as static judgment. As such, neutralization techniques are conceptually distinctive to the other factors. The paper analyzes the results specific to the Romanian context, but noting implications for an understanding of the morality of markets with similar historical, political, and economic conditions. Overall, the findings offer a more nuanced reading of consumer behavior. The paper places moral flexibility in terms of a specific cultural context, but also reveals how neutralization techniques can moderate ethically questionable behaviors beyond matters of self‐interest, which, in turn, has implications for how companies can consider their responsibilities in relation to their customers. 相似文献
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Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations 总被引:1,自引:1,他引:0
The education of students and professionals in business ethics is an increasingly important goal on the agenda of business
schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional
programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content,
instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of
business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact
on increasing outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological
moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications
for␣future research and practice in business ethics are discussed. 相似文献
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In this paper we open up the topic of ethical corporate identity: what we believe to be a new, as well as highly salient,
field of inquiry for scholarship in ethics and corporate social responsibility. Taking as our starting point Balmer’s (in
Balmer and Greyser, 2002) AC2ID test model of corporate identity – a pragmatic tool of identity management – we explore the specificities of an ethical
form of corporate identity. We draw key insights from conceptualizations of corporate social responsibility and stakeholder
theory. We argue ethical identity potentially takes us beyond the personification of the corporation. Instead, ethical identity
is seen to be formed relationally, between parties, within a community of business and social exchange. Extending the AC2ID test model, we suggest the management of ethical identity requires a more socially, dialogically embedded kind of corporate
practice and greater levels of critical reflexivity.
John M. T. Balmer is Professor of Corporate Brand/Identity Management at Bradford University School of Management. His research
focuses on a range of corporate-level marketing issues and has a particular interest in the management of corporate brands
and identities. His work has been published in leading journals such as California Management Review and Long Range Planning. With Stephen Greyser he co-authored Revealing the Corporation (Routledge, 2003).
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from University of
Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social
responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications
appear in Journal of Business Ethics, Journal of Corporate Citizenship and others.
Edmund R. Gray is Professor and Chair in the Department of Management at Loyola Marymount University. He is author or co-author
of five textbooks and numerous scholarly articles. He holds a Ph.D. from UCLA. His research interests centre around issues
of corporate identity, corporate social responsibility and environmental sustainability. Currently, he is conducting research
on entrepreneurial firms with environmental/social goals that are an integral part of their mission. 相似文献
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This paper examines how Japanese multinational companies manage corporate social responsibility (CSR). It considers how the
concept has come to be framed within Japanese business, which is increasingly globalized and internationally focused, yet
continues to exhibit strong cultural specificities. The discussion is based on interviews with managers who deal with CSR
issues and strategy on a day-to-day basis from 13 multinational companies. In looking at how CSR practice has been adopted
and adapted by Japanese corporations, we can begin to see what implications arise from the fact that CSR is a Western-led
concept, so opening up critical questions about the future development and evolution of CSR practice within a global context.
In being exposed to the concept of CSR as practiced vigilantly in western countries, Japanese multinational company managers
have certainly come to re-evaluate aspects of business likely to need rectifying (with potential concerns being gender inequalities,
discrepancies in employee conditions, and issues over human rights and supply chains). Japan can be thought to be lagging
behind in its understanding and adoption of CSR, in part because corporations do not necessarily state their policies as formally
as might be expected. Yet, by analyzing more deeply the kinds of responses gained from CSR managers in Japan (and by placing
their remarks within a broader context of Japanese culture and business practices) a far more subtle and revealing picture
becomes apparent, not least a more complex picture of the local/global interaction of the frames of reference of corporate
responsibility. 相似文献
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We empirically investigate audit engagement partners’ involvement in business risk disclosure. Specifically, we examine whether the quality of business risk disclosure is influenced by engagement partner tenure and knowledge. We also examine whether the effects of partner tenure and knowledge are similar for Big 4 audit firms and non-Big 4 firms. Since fiscal year 2003, listed companies in Japan have been required to disclose business risk information. Although the business risk information is not audited, auditors concerned about their audit quality may seek to influence clients’ business risk disclosure practices. Giving advice to management on the narrative business risk disclosure can contribute to improving the perceived value of the auditor’s services which can be a competitive advantage. Using a sample of Japanese listed companies from 2003 to 2010, we find that if the engagement partners’ tenure is shorter, a company discloses more business risk information and the disclosure is more detailed. Furthermore, companies with audit partners who have a larger number of client engagements disclose larger amounts of business risk information in more detail. However, the engagement partner effects are mitigated if they belong to a Big 4 firm. 相似文献
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