共查询到20条相似文献,搜索用时 15 毫秒
1.
This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and
in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international
bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information
on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed,
whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues
from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide
dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international
bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written
code of ethics than were firms which did not generate revenues from international operations. Implications of the findings
for business policy are discussed.
Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the
faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom
and Canada. His research interests include business ethics, international trade policy, and regional economic integration.
Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for
more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business
strategies. He has done consulting on bank marketing and new product development. 相似文献
2.
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
3.
With the current globalisation and complexity of today’s business environment, there are increasing concerns on the role of
business ethics. Using culture and religion as the determinants, this paper presents a cross-national study of attitudes toward
business ethics among three countries: Australia, Singapore and Hong Kong. The results of this paper have shown the attitudes
toward business ethics to be significantly different among the three countries. It was also found that respondents who practised
their religion tend to consider themselves more ethically minded than those who do not. Additional findings on gender have
also revealed significant differences between the males and females for respondents in Singapore and Australia. Males are
generally considered more ethical than females across the three countries studied.
Dr. Ian Phau teaches Marketing at the Curtin University of Technology. He is an avid researcher in the area of country image
and branding issues. He also edits a peer reviewed marketing journal.
Garick Kea is a researcher with the Curtin University of Technology. His research interests include consumer ethnocentrism,
Consumer Animosity and marketing ethics. 相似文献
4.
This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage
between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly
selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred
and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled
in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics
in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational
ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation
regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive
moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that
exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical
sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent
with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while
significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students.
Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic
University, Pamplin College of Business, in the Department of Management. His research interests include international differences
and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual
leadership.
Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from
Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership
and corporate governance. 相似文献
5.
This study investigates the differences in individuals' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student's scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students.The measures of ethical orientation capture the weight respondents placed on each of the criteria above in their evaluation of the overall morality of an action. The differences between the three groups were generally small, and were a function of the vignette, consistent with Jones' (1991) model of issue-contingent ethical reasoning.The measures of intention capture the extent to which a respondent perceives that s/he would perform the action. There were significant differences between the groups in three of the eight vignettes, driven by a difference between the professionals and the other two student groups. The awareness measures were strong predictors of intention. We discuss the implications of these findings for professional training and future research. 相似文献
6.
Mohamed M. Ahmed Kun Young Chung John W. Eichenseher 《Journal of Business Ethics》2003,43(1-2):89-102
Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed. 相似文献
7.
V. Brand 《Journal of Business Ethics》2009,86(4):429-449
Despite the so-called ‘paradigm wars’ in many social sciences disciplines in recent decades, debate as to the appropriate philosophical basis for research in business ethics has been comparatively non-existent. Any consideration of paradigm issues in the theoretical business ethics literature is rare and only very occasional references to relevant issues have been made in the empirical journal literature. This is very much the case in the growing fields of cross-cultural business ethics and undergraduate student attitudes, and examples from these fields are used in this article. No typology of the major paradigms available for, or relied upon in, business ethics has been undertaken in the wider journal literature, and this article addresses that gap. It contributes a synthesis of three models of paradigms and a tabulated comparison of ontological, epistemological and methodological assumptions in the context of empirical business ethics research. The author also suggests the likely (and usually unidentified) positivist paradigm assumptions underlying the vast majority of empirical business ethics research published in academic journals and also argues for an increased reliance on less positivist assumptions moving forward. 相似文献
8.
Contemporary economic thought presumes that individuals in a society always act according to their self-interest or private economic incentives, while important ethical motivations for action, such as a concern for others and public interest, are largely ignored. This paper is based on my experience of teaching an undergraduate course that highlighted the divergence between economic incentives and ethical motives for action in present-day life and business. Teaching tools such as lectures, case and group discussions were employed to address important ethical dilemmas of individuals and managers in contemporary societies. Readings underscored the evolving relationship of business ethics and economic incentives, and the relevance of ancient ethical principles (e.g., Ethics of Interdependence, and Ethics of Prudence and Self-Development) to present-day business ethics. The course emphasized the imminent need in contemporary societies to reduce the divergence between economic incentives and ethical motives for action, and called for a greater understanding of business ethics today, given the complex ethical concerns that managers confront in the current global environment. 相似文献
9.
Kenneth S. Bigel 《Journal of Business Ethics》2000,28(4):323-337
There has been much controversy concerning the benefits of the certification (professionalization) of financial planners and the merits of various compensation systems; this study examined the controversy insofar as it concerned ethical orientation rather than competence issues. The study was delimited to financial planners practicing in the United States of America. It was found that Certified Financial Planner (CFP) designees manifested higher ethical orientation scores than non-designees. Fee-based planners manifested no significantly different ethical orientation scores as compared to their counterparts. Lower ethical orientation scores were noted among planners whose career tenure exceeded 10 years. 相似文献
10.
Einar Marnburg 《Journal of Business Ethics》2001,32(4):275-283
The topic of the article is how moral development theory can enlighten the understanding of ethical behaviour in business. It discusses previous research on the subject, and reports an empirical study of academics (engineers and business economists with a master degree) working in the private sector in Norway.Moral development theory is based on a long research tradition, and many researchers within business ethics have assumed the importance of moral reasoning in business environments. However, the truth of these assumptions has not been confirmed by previous empirical research.The article reports on my investigation into the relationship between moral reasoning, ethical attitudes and decision-making behaviour. The data were collected by a survey study among Norwegian engineers and business economists working in businesses (N = 449) in 1997.It has been hypothesised that strong ethical attitudes would have a restraining effect on moral reasoning. In order to test this, ethical attitudes were categorized into four issue categories. The assumption being that the four categories would explain the different restraints on moral reasoning. The statistical testing showed that there was a negative, but not significant, correlation between strong attitudes and good moral reasoning ability.It was also hypothesised that good ability in moral reasoning would tend to exhibit a smaller difference between Policy-decisions and Action-decisions. This hypothesis was based on the difference in behaviour explained in "espoused theory" and "theory in use". When making policy-decisions these can be based on espoused theory and nice "talk" because it is always possible to make exceptions to or reconsider a policy. Action-decisions, on the other hand, are very concrete because they immediately trigger an action. The statistical testing rejected my hypothesis but gave a significant converse result: Good ability in moral reasoning seems to imply less stability and more inconsistence.The article concludes with the fact that moral reasoning testing seems to explain some differences in moral reasoning among people in business but not what kind of behavioural effects these differences actually have. 相似文献
11.
Henk J. L. van Luijk 《Journal of Business Ethics》2000,27(1-2):3-8
Business ethics has gradually acquired a stable status, both as an academic discipline and as a practice. Stakeholdership is recognised as a guiding concept, business has widely accepted that it has a license to operate to win from society at large, and operational instruments such as codes of ethics and forms of ethical auditing and accounting take shape more and more. Yet lacunae remain. Three are mentioned explicitly. Business ethics has to improve its relations with business law, the concept of competition deserves much more ethical attention than it has received up to now, and the shifting relations between the market, governmental agencies and civil society require the elaboration of an institutional business ethics. 相似文献
12.
In seeking to stimulate the ethical awarenessof first year undergraduates on business andpublic sector courses, the potentialcontribution of e-learning should not beunderestimated. While ethics is traditionallyassociated with more discursive approaches,initially there is much to be gained fromproviding students with an interactiveelectronic facility which they can use at theirconvenience. If designed with due regard to thelimitations of educational technology andmodest aims, it can help students to becomemore ethically aware by familiarising them withthe language and concepts of ethical discourseand to acquire the skills needed to evaluatesituations from an ethical perspective.At Sheffield Hallam University, such afacility, based on the principles ofprogression and interactivity, is beingdeveloped within an action research framework.Involving close collaboration between tutors,those with relevant technical expertise andstudent volunteers, representing the interestsof potential users, all concerned are committedto enhancing the quality and rigour of thefirst year student learning experience.The challenges faced have included workingwithin the constraints imposed by the softwareplatform, Blackboard 5, and ensuring that thefacility is genuinely interactive rather thansimply the replication of a paper based system;is user friendly; enhances learning andencourages users to build on the foundationslaid. While face-to-face tuition must remain akey element in helping undergraduates becomemore aware of the ethical dimension of businesslife in its broadest sense, the projectdemonstrates that business ethics ande-learning are not a contradiction in terms. 相似文献
13.
B. Stevens 《Journal of Business Ethics》2004,54(2):163-171
Gallup Polls have reported on the perceived ethics of various professions in the US since 1976. Clergymen and pharmacists were consistently identified as two of the most ethical professionals in the 1980's and 1990's. Business executives have not fared well in these polls and have not been rated among the top ten most ethical professions in any of the years the poll was taken. Ethical codes have not done much to belay the perception that the US business executive is not very ethical. Whether the Sarbanes-Oxley Act will impact the ethical behavior of business executives remains to be seen. 相似文献
14.
Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment. 相似文献
15.
This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions
of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual
variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the
role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions
regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted
upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and
social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions
concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing
the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes,
less organizational commitment and both lower idealism and relativism. 相似文献
16.
This article examined the effect of culture and religiosity on perceptions of business ethics among students in a tertiary
institution in Malaysia. A structured questionnaire was developed with scenarios on various aspects of business ethics, and
self-administered to the students in the business studies program. The results from 767 respondents showed that there were
significant differences among the Malays, Chinese, and Indian students on seven scenarios namely selling hazardous products,
misleading instructions, selling defective products, padding expense account, taking sick to take a day off, keeping quiet
on defective products, and respond to supplier’s take good care of clients attitude. There was also an association between
culture and religiosity. The MANOVA results also showed that culture and religiosity have an effect on perceptions of business
ethics. 相似文献
17.
There seems to be a proliferation of prizes and rankings for ethical business over the past decade. Our principal aims in
this article are twofold: to initiate an academic discussion of the epistemic and normative stakes in business-ethics competitions;
and to help organizers of such competitions to think through some of these issues and the design options for dealing with
them. We have been able to find no substantive literature – academic or otherwise – that addresses either of these two broad
topics and audiences. Our modest aim, therefore, is to suggest an agenda of issues, and to begin to explore and analyse some
of the possible arguments for and against various philosophical or practical solutions. Part I explores the challenges facing
a prize-organizing committee, including problems derived from what Rawls calls the “fact of pluralism” in democratic societies
(reasonable people will always disagree over some basic values, including those relevant to evaluating business practices),
and epistemic issues about how we can justify qualitative judgments on the basis of incomplete quantitative data. We also
try to identify risks and opportunity costs for ethics-prize granters. In Part II we spell out (a) a range of design options
and (b) some advice about how any particular prize-awarding committee might select among these options to best achieve its
goals (which typically involve highlighting and publicizing best practices for ethical business). 相似文献
18.
Marta Janet K. Mullin Attia Ashraf Singhapakdi Anusorn Atteya Nermine 《Teaching Business Ethics》2003,7(1):1-20
This study compares business students fromEgypt and the United States in terms of theirperceptions of ethical problems, personal moralphilosophies (idealism, relativism), and theirperceptions about the importance of ethics. Aself-administered questionnaire was used tocollect data, in the classroom setting. Theresults reveal significant differences betweenthe business students from the two countries,which may be suggestive for variouscross-cultural business interactions. Theauthors derive some implications for businessethics instruction. 相似文献
19.
《Journal Of Asia-Pacific Business》2013,14(1):51-65
ABSTRACT Theoretical and empirical works generally suggest that variations in ethical judgments exist between different cultures. This study analyzes the ethical decisions of Thai marketing professionals. In particular, it examines the relative influences of professional values and ethical perceptions on the ethical judgments of Thai marketers. The results based on a survey of members of the Thai Marketing Association indicate that there is a significant relationship between a Thai marketer's ethical perceptions and his/her ethical judgments. The results reveal a weak relationship between professional values and the ethical judgments of Thai marketers. 相似文献
20.
Empirical analyses of the ethics of corporations with the aim to improve the state of corporate ethics are rare. This paper develops an integrated, normative model of corporate ethics by conceptualizing the ethical quality of organizations and by relating this contextual quality to various expressions of immoral behavior. This so-called Ethics Qualities Model for organizations, which contains 21 ethical qualities, allows one to assess the ethical content of institutional groups of individuals. A proper conceptualization is highly relevant both for the empirical corroboration of business ethics theories and for managerial purposes, such as judging individual and group performance or informing external stakeholders. The empirical applicability of the model is illustrated by an explorative case study of a large, globally operating financial institution. This case-study demonstrates that the corporate ethical qualities differ with respect to their perceived optimality as well as to their estimated impact on (un)ethical conduct. The various results provide managers with many clues to understand their organization and to take effective measures to improve the ethical content of their organization. 相似文献