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1.
In this paper, we explore the impact of individualism and collectivism on three basic aspects of ethical decision making –
the perception of moral problems, moral reasoning, and behavior. We argue that the inclusion of business practices within
the moral domain by the individual depends partly upon individualism and collectivism. We also propose a pluralistic approach
to post-conventional moral judgment that includes developmental paths appropriate for individualist and collectivist cultures.
Finally, we argue that the link between moral judgment and behavior is related to individualism and collectivism.
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David B. AllenEmail: |
2.
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
3.
This paper examines the status of Corporate Ethical Policies (CEP) in large companies in Argentina, Brazil and Spain, with
a special emphasis on Corporate Ethics Statements (CES), documents that define the firms’ philosophy, values and norms of
conduct. It is based on a survey of the 500 largest companies in these nations. The findings reveal many similarities between
these countries. Among other things, it emerges that most companies give consideration to ethics in business and have adopted
some kind of formal or informal ethical policies. Regardless of whether or not they have a CES, companies agree that ethical
conduct must be taken into account when selecting, appraising and promoting personnel as an important ethical policy. There
is a growing tendency to draw up formal corporate ethics documents. These documents are perceived, first and foremost, as
supporting the development of corporate culture. Most respondents believe that primary responsibility for ethical issues in
the company rests with the CEO. Finally, the findings indicate that most companies that devote more resources to communicating
and implementing CESs have two or more formal ethics documents. The main differences between the countries included in the
study concern the emphasis given to specific aspects, such as avoiding misconduct or taking ethical criteria into account
when selecting personnel. The emphasis is greatest in countries where corruption seems most prevalent. 相似文献
4.
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
5.
The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: a Cross-Cultural Comparison 总被引:1,自引:0,他引:1
John Cherry 《Journal of Business Ethics》2006,68(2):113-132
The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral intentions to conform to normative influences of in groups and superiors. In the Taiwanese sample, locus externality effectively functions as a countervailing pressure against the unethical behavior in the scenario. No such effect is found in the US sample. A path model fitted to the data shows that locus internals exhibit more consistency among attitudes, judgments, and behavioral intentions than locus externals. Implications for managers and researchers are discussed, and suggestions and precautions for development of efficacy-enhancement programs are offered. 相似文献
6.
Hunt and Vitell's General Theory (1992) is used in a cross-cultural comparison of U.S. and Taiwanese business practitioners. Results indicate that Taiwanese practitioners exhibit lower perceptions of an ethical issue in a scenario based on bribery, as well as milder deontological evaluations and ethical judgments relative to their U.S. counterparts. In addition, Taiwan respondents showed higher likelihood of making the payment. Several of the paths between variables in the theory are confirmed in both U.S. and Taiwan samples, with summary data suggesting the Hunt and Vitell theory performs well in both U.S. and Taiwan. Some unanticipated linkages within the model were uncovered in the samples. Results and implications are discussed. 相似文献
7.
The ethical tendencies of graduate business students from the United States were examined by analyzing their reactions to ethical dilemmas in a replicated study, which presented a set of ethical problem situations. These dilemmas dealt with coercion and control, conflict of interest, physical environment, paternalism and personal integrity. A comparison of these findings with the previous study of marketing managers indicates that the MBA students exhibited a greater degree of sensitivity to the ethical dimensions of business decision-making. Implications are drawn for business education and further research. 相似文献
8.
Mark John Somers 《Journal of Business Ethics》2001,30(2):185-195
Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. 相似文献
9.
This research replicates Weber's 1995 study of a large financial services firm that found that ethical subclimates exist within multi-departmental organizations, are influenced by the function of the department and the stakeholders served, and are relatively stable over time. Relying upon theoretical models developed by Thompson (1967) and Victor and Cullen (1998), hypotheses are developed that predict the ethical subclimate decision-making dimensions and type for diverse departments within a large steel manufacturing firm and that these ethical subclimate types will be stable across the two periods of time when the data were collected. Employees were surveyed in 1995 and again in 1999 using Victor and Cullen's Ethical Climate Questionnaire. Response rates of 88 and 94 percent were achieved. Contrary to Weber's findings, our results imply that, in both samples, ethical subclimates may be determined by the strength of an organization's overall ethical climate, rather than the department's function. However, we did find support for Weber's earlier contention that these subclimates are relatively stable. Our results also suggest that differences may exist across industries, that is when comparing a large steel manufacturer, as we did in our study, with a large financial services organization, as Weber did in his 1995 study. 相似文献
10.
Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. 相似文献
11.
Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged. 相似文献
12.
Daniel Druckman 《Group Decision and Negotiation》1997,6(5):395-420
Cases of international negotiation are compared in terms of their similarities and dissimilarities. Using both primary and secondary source materials, each case is coded in terms of aspects of the issues, structure, situation, processes, and outcomes of negotiation. One analysis consisted of 23 cases in which Austrian delegations participated. Multidimensional scaling results indicated that a key dimension was the distinction between small bilateral talks and larger multilateral negotiations. Bilateral talks were more likely to be characterized by treaties, low turnover, stage-like processes, and no deadlines. Correlational findings also showed that outside influences had stronger impacts on outcomes than such internal factors as bureaucratic support. A second scaling analysis, based on cases published by the Johns Hopkins' Foreign Policy Institute, produced two dimensions, number and complexity of the issues. The groupings of the cases also corresponded to Ikle's distinctions among types of negotiation. Correlational findings indicated relationships among aspects of the negotiating situation and outcomes. The article concludes with a comparison of the two analyses. 相似文献
13.
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
14.
Donald H. Schepers 《Journal of Business Ethics》2003,42(4):339-352
Research by Reidenbach and Robin (1990) provides a means to study the differential impact of three dimensions of attitude toward ethics: moral equity, relativism, and contractualism. It is hypothesized that moral equity will be the most significant predictor of ethical judgment and intent to act. It is also hypothesized that Machiavellianism and profit will affect relativism and contractualism dimensions, but not moral equity. Additionally, it is hypothesized that Machiavellianism will interact with profit to affect intent to act. Moral equity was found to be the only predictor of ethical judgment, and moral equity and contractualism were predictors of intent to act. Machiavellianism impacted contractualism, but not relativism. Corporate profit did not affect either ethical judgment or intent to act, and did not interact with Machiavellianism. Implications for business ethics education and training are discussed. 相似文献
15.
《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
16.
Consumer Ethics: A Cross-Cultural Study of the Ethical Beliefs of Turkish and American Consumers 总被引:1,自引:0,他引:1
The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry.
Mohammed Y.A. Rawwas is Professor of Marketing at the University of Northern Iowa. He also taught as a Visiting Professor at a range of universities in Japan, France, Austria,
Russia, China, Hong Kong, Trinidad and Tobago. His areas of research include ethical and social issues in marketing, cross-cultural studies, marketing education, and supply chain
management. He has published extensively across these areas including works in Journal of Business Research, International Marketing Review, Journal of Consumer Ethics, and Journal of Marketing Education, among others.Ziad Swaidan is Assistant Professor of Marketing at the University
of Houston-Victoria. He received his Ph.D. from the University of Mississippi. His research has appeared in several journals, including the Journal of Business Ethics, and
International Business Review, among others.
Mine Oyman is Assistant Professor of Marketing at Anadolu University in Turkey. Her areas of research include consumer ethics, cross-cultural studies, and marketing education. She
has presented previous works at a range of international and local conferences. 相似文献
17.
18.
In this article, we focus on the cross-cultural aspects of the implementation of an American company’s code of ethics into its Swedish subsidiary. We identify the cross-cultural stories that the receivers in the subsidiary use when trying to explain the parent’s code and conceptualize these stories as part of an emerging narrative of national belonging and differences. The receivers resisted the code by amplifying the importance of national identity. Rather than stimulating a discussion on ethics that might have strengthened the ties between the parent and the subsidiary, the outcome of the code implementation had the opposite effect. The article concludes by stressing the process of implementing codes across cultures rather than code content. 相似文献
19.
Evelyn Gick 《Journal of Business Ethics》2003,45(1-2):149-165
This paper shows how business ethics as a concept may be approached from a cognitive viewpoint. Following F. A. Hayek's cognitive theory, I argue that moral behavior evolves and changes because of individual perception and action. Individual moral behavior becomes a moral rule when prominently displayed by members of a certain society in a specific situation. A set of moral rules eventually forms the ethical code of a society, of which business ethics codes are only a part. By focusing on the concept of "limited" or "dispersed knowledge" that underlies the cognitive approach, I show that universal ethical norms that should lead to defined outcomes cannot exist. This approach moreover shows the limits of deliberate rule-setting. Attempts to deliberately impose universal ethical rules on societies may turn out to be harmful for societal development and lead to an abuse of governmental power. 相似文献
20.
Based on a survey of 237 managers in Singapore, three measures of organizational ethics (namely, top management support for ethical behavior, the organization's ethical climate, and the association between ethical behavior and career success) are found to be associated with job satisfaction. The link between organizational ethics and job satisfaction is argued from Viswesvaran et al.'s (1998) organizational justice and cognitive dissonance theories. The findings imply that organizational leaders can favorably influence organizational outcomes by engaging in, supporting and rewarding ethical behavior. 相似文献