共查询到20条相似文献,搜索用时 33 毫秒
1.
Göran Svensson Greg Wood Jang Singh Michael Callaghan 《Business ethics (Oxford, England)》2009,18(4):389-407
This paper examines the implementation, communication and benefits of corporate codes of ethics by the top companies operating in Australia, Canada and Sweden. It provides an international comparison across three continents. It is also based on a longitudinal approach where three national surveys were performed in 2001–2002 and replications of the same surveys were performed in 2005–2006. The empirical findings of this research show in all three countries that large organisations indicate a substantial interest in corporate codes of ethics. There are, however, differences in the ways that the companies in each country implement and communicate their corporate codes of ethics and the benefits that they see being derived from them. The longitudinal comparison between 2001–2002 and 2005–2006 indicates changes in the implementation, communication and benefits of corporate codes of ethics in the three countries. 相似文献
2.
Decades of empirical and theoretical research has produced an extensive literature on the ethical judgments construct. Given
its importance to understanding people’s ethical choices, future research should explore the psychological processes that
produce ethical judgments. In this paper, the authors discuss two steps needed to advance this effort. First, they note that
the business ethics literature lacks a single, generally accepted definition of ethical judgments. After reviewing several
extant definitions, the authors offer a definition of the construct and discuss its advantages. Second, future ethical judgment
research would benefit from greater integration between theories of ethical decision making and theories of social cognition.
Drawing upon the Hunt–Vitell (Journal of Macromarketing
6(Spring), 5–15, 1986; In: N. C. Smith and J. A. Quelch (eds.), Ethics in Marketing. Irwin, Homewood, IL, pp. 775–784, 1992) model and the heuristic-systematic model (Chaiken, Journal of Personality and Social Psychology
39(November), 752–766, 1980), the authors present a brief research agenda intended to stimulate research on the psychological processes behind ethical
judgments. 相似文献
3.
Sheldene K Simola 《Journal of Business Ethics》2010,96(3):383-401
During the last decade, scholars have identified a number of factors that pose significant challenges to effective business
ethics education. This article offers a “coping-modeling, problem-solving” (CMPS) approach (Cunningham, 2006) as one option for addressing these concerns. A rationale supporting the use of the CMPS framework for courses on ethical
decision-making in business is provided, following which the implementation processes for this program are described. Evaluative
data collected from N = 101 undergraduate business students enrolled in a third year required course on ethical decision-making in business indicated
that the CMPS model is a promising alternative for both overcoming teaching challenges and for facilitating skill acquisition
in the areas of ethical recognition, judgment, and action. Limitations and directions for future research are discussed. 相似文献
4.
Mark S. Schwartz 《Journal of Business Ethics》2012,105(4):429-446
Whether the nation of Israel has become a “light unto the nations” in terms of ethical behavior among its business community
remains in doubt. To examine the current state of business ethics in Israel, the study examines the following: (1) the extent
of business ethics education in Israel; (2) the existence of formal corporate ethics program elements based on an annual survey
of over 50 large Israeli corporations conducted over 5 years (2006–2010); and (3) perceptions of the state of business ethics
based on interviews conducted with 22 senior Israeli corporate executives. In general, and particularly as a young country,
Israel might be considered to have made great improvements in the state of business ethics over the years. In terms of business
ethics education, the vast majority of universities and colleges offer at least an elective course in business ethics. In
terms of formal business ethics program elements, many large companies now have a code of ethics, and over time continue to
add additional elements. Most respondents believed they worked in ethical firms. Despite these developments, however, there
appears to be significant room for improvement, particularly in terms of issues like: nepotism/favoritism; discrimination;
confidentiality; treatment of customers; advertising; competitive intelligence; whistle-blowing; worker health and safety;
and the protection of the environment. When compared with the U.S. or Europe, most believed that Israeli firms and their agents
were not as ethical in business. A number of reasons were suggested that might be affecting the state of business ethics in
Israel. A series of recommendations were also provided on how firms can better encourage an ethical corporate culture. The
paper concludes with its limitations. 相似文献
5.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
6.
Jerry M. Calton 《Journal of Business Ethics》2006,68(3):329-346
This paper applies Wempe’s (2005, Business Ethics Quarterly
15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy
11(1), 85–112; 1994, Academy of Management Review
19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change.Jerry M. Calton is Professor of Management at the University of Hawaii at Hilo. His research interests encompass multi-stakeholder learning dialogue, trust-based network governance, and the social contracting approach to ethical decision-making. His publications have appeared in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, the Journal of Corporate Citizenship, and elsewhere. 相似文献
7.
Jeanne Liedtka 《Journal of Business Ethics》2008,80(2):237-248
Recent work in the business ethics field has called attention to the promise inherent in the concept of authenticity for enriching
the ways we think about core issues at the intersection of management ethics and practice, like moral character, ethical choices,
leadership, and corporate social responsibility [Driver, 2006; Jackson, 2005; Ladkin, 2006]. In this paper, I aim to extend
these contributions by focusing on authenticity in relation to a set of organizational processes related to strategy making;
most specifically an organization’s strategic intent, arguing that these provide an ideal venue for particularising this exploration,
as they represent the key processes through which an organization defines the self it aspires to be. In order to do this,
I examine specifically what a shift from “business as usual” to the search for the creation of a more authentic corporate
self might look like in practice, contending that such a shift offers the possibility for improving both the moral good and
the business outcomes of an institution simultaneously. I conclude with assessment of the risks inherent in undertaking such
a search for more authentic strategic intention in business organizations today. 相似文献
8.
This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment,
as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating
an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences.
Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical
environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified
ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas
than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than
partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners
with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. 相似文献
9.
Hsing-Chau Tseng Chi-Hsiang Duan Hui-Lien Tung Hsiang-Jui Kung 《Journal of Business Ethics》2010,91(4):587-597
The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006
by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases.
In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of
the business ethics literature. We are able to identify the important publications and the influential scholars as well as
the correlations among these publications by analyzing citation and co-citation. Three factors emerged in this study are:
(1) ethical/unethical decision making, (2) corporate governance and firm performance, and (3) ethical principles and code
of conduct. 相似文献
10.
In this paper we look at business ethics from a deontological perspective. We address the theory of ethical decision-making
and deontological ethics for business executives and explore the concept of “moral duty” as transcending mere gain and profit
maximization. Two real-world cases that focus on accounting fraud as the ethical conception. Through these cases, we show
that while accounting fraud – from a consequentialist perspective – may appear to provide a quick solution to a pressing problem,
longer term effects of fraud and misconduct make ethical implications more apparent. Widely used compensation schemes also
may have the tendency to fuel unethical behavior. We argue that an ethical reinvigoration of the business world can only be
accomplished by encouraging the business realm to impose upon itself some measure of self-regulating along the lines of deontological
ethics. Principles of deontology should guide executive decision-making particularly when executives are tempted to operate
outside of codified legislation or are bound to act under judicial-free conditions.
Carmelita Troy is an Assistant Professor of Accounting in the Graduate School of Business and Public Policy at the Naval Postgraduate
School, Monterey, California.
Micewski, Edwin R., Dr., Brigadier General, is social philosopher and Director of the Institute for Human and Social Science
of the Austrian National Defence Academy, Vienna. Member of the Science Commission of the Austrian Ministry of Defence and
Visiting Professor at the Department of National Security Affairs of the Naval Postgraduate School in Monterey, California.
Research and teaching areas: Social and cultural philosophy, military ethics, (military) professionalism and leadership, postmodernism
and war. Recent publication: (Ethics and international Politics (2001); Civil- Military Aspects of Military Ethics (2003/2005); Terror and Terrorism-
History of Ideas and Philosophical-Ethical Reflections (2005); Asymmetry and Western Society - Culture-critical Reflections(2006). 相似文献
11.
Recent academic articles point to an increased vagueness and overlap in concepts related to business ethics and corporate
responsibility. Further, the perception of these notions can differ in the small-business world from the original academic
definitions. This article focuses on the cognition of small-business owner-managers. Given the impact of small-business owner–managers
on their ventures, corporate responsibility and ethical issues can take a different route in SMEs. The small-business owner–manager
is able to shape the corporate culture and to enact values other than profit. Adopting a cognitive perspective, we have identified
how the small-business owner–manager makes sense of notions linked to corporate social responsibility (CSR) and business ethics.
The concept of sensemaking has recently been applied to CSR (Basu and Pallazzo, 2008; Cramer et al., 2006). Applying a cognitive perspective to small-business owners may help in explaining specific phenomena found within small-business
ownership. For this research, the Repertory Grid Technique (RGT) is used, a method that has not previously been widely applied
in the business and society field. 相似文献
12.
This paper reports the results of a study of the top 500 private sector organizations and the top 100 public sector organizations in Sweden. It is a replication of the study by Svensson et al. (2004) . The aim of the study was to describe and compare the business ethics commitment of organizations across the two sectors. The empirical findings indicate that the processes involved in business ethics commitment have begun to be recognized and acted upon at an organizational level in Sweden. Some support is provided to show that codes of ethics are developing in some of Sweden's largest private and public sector organizations – although this is happening to a lesser extent in the public sector. It is noted that an effect of a code of ethics on the bottom line of the business was acknowledged by respondents in both private and public sector organizations. We believe that the supporting measures of business ethics commitment appear to be underutilized in both private and public sector organizations in Sweden (among those that possess codes of ethics), thus indicating that the commitment to business ethics in Swedish organizations has potential for future development. 相似文献
13.
The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However,
aspects of guanxi-related behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics
41(December), 361–384) in its investigation of the underlying modes of moral reasoning in ethical decisions relating to aspects
of guanxi, amongst Hong Kong managers. Managers’ ethical judgements and underlying moral reasoning relating to a series of guanxi-related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning
described in Kohlberg’s (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347–480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-related behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were
those corresponding to Kohlberg’s stages four and five which relate to moral reasoning based on law and order, and on reason
rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably
less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. 相似文献
14.
Management theory and practice are facing unprecedented challenges. The lack of sustainability, the increasing inequity, and
the continuous decline in societal trust pose a threat to ‘business as usual’ (Jackson and Nelson, 2004). Capitalism is at a crossroad and scholars, practitioners, and policy makers are called to rethink business strategy in
light of major external changes (Arena, 2004; Hart, 2005). In the following, we review an alternative view of human beings that is based on a renewed Darwinian theory developed by
Lawrence and Nohria (2002). We label this alternative view ‘humanistic’ and draw distinctions to current ‘economistic’ conceptions. We then develop
the consequences that this humanistic view has for business organizations, examining business strategy, governance structures,
leadership forms, and organizational culture. Afterward, we outline the influences of humanism on management in the past and
the present, and suggest options for humanism to shape the future of management. In this manner, we will contribute to the
discussion of alternative management paradigms that help solve the current crises. 相似文献
15.
Susan Margaret Hart 《Journal of Business Ethics》2010,92(4):585-600
The political shift toward an economic liberalism in many developed market economies, emphasizing the importance of the marketplace
rather than government intervention in the economy and society (Dorman, Systematic Occupational Health and Safety Management:
Perspectives on an International Development, 2000; Tombs, Policy and Practice in Health and Safety 3(1):24–25, 2005; Walters, Policy and Practice in Health and Safety 03(2):3–19, 2005), featured a prominent discourse centered on the need for business flexibility and competitiveness in a global economy (Dorman,
2000; Tombs, 2005). Alongside these developments was an increasing pressure for corporate social responsibility (CSR). The business case for
CSR – that corporations would benefit from voluntarily being socially responsible – was increasingly promoted by governments
and corporations as part of the justification for self-regulation. The aim of the article is to examine more closely the proposition
that self-regulation is effective, with particular reference to the business case for workplace equality and safety. Based
on a comprehensive literature review and documentary analysis, it was found that current predominant management discourse
and practice focusing on diversity and safety management systems (OHSMS) resonate well with a government and corporate preference
for the business case and self-regulation. However, the centrality of individual rather than organizational factors in diversity
and OHSMS means that systemic discrimination and inherent workplace hazards are downplayed, making it less likely that employers
will initiate structural remedies needed for real change. Thus, reliance on the business case in the argument for self-regulation
is problematic. In terms of government policy and management practice, the business case needs to be supplemented by strong,
proactive legislation, and worker involvement. 相似文献
16.
Krist R. Swimberghe Dheeraj Sharma Laura Willis Flurry 《Journal of Business Ethics》2011,102(4):581-598
Religion is an important cultural and individual difference variable. Yet, despite its obvious importance in consumers’ lives,
religion in the United States has been under-researched. This study addresses that gap in the literature and investigates
the influence of consumer religion in the buyer–seller dyad. Specifically, this study examines the influence of consumer religious
commitment and a Christian consumer’s conservative beliefs in the United States on store loyalty when retailers make business
decisions which are potentially reli- gious objectionable. This study uses structural equation modeling and applies Anderson
and Gerbing’s (Psychol Bull 103(3):411–423, 1988) two-step approach to exam- ine data obtained from a national sample of 531 consumers. The results from this study suggest
that consumers evaluate seller’s actions and form ethical judgments. These judgments are a major explanatory variable in consumer
store loyalty intentions. 相似文献
17.
Academic interest in corporate social responsibility (CSR) can be traced back to the 1930s. Since then an impressive body
of empirical data and theory-building has been amassed, mainly located in the fields of management studies and business ethics.
One of the most noteworthy recent conceptual contributions to the scholarship is Midttun’s (Corporate Governance 5(3):159–174,
2005) CSR-oriented embedded relational model of societal governance. It re-conceptualises the relationships between the state,
business, and civil society. Other scholars (In Albareda et al. Corporate Governance 6(4):386–400, 2006; Business Ethics: A European Review 17(4):347–363, 2008; Lozano et al., Governments and Corporate Social Responsibility, 2008) have recently successfully used the model as the basis for their analytical framework for researching CSR activities in
a large number of western European countries. While this research offers valuable insights into how CSR is operationalised,
it also suffers from a number of significant limitations. To develop a stronger analytical framework with which to explore
CSR, this article draws more deeply on political science literature concerned with governance and public policy analysis.
This represents the main purpose of this article. In addition, this article also addresses a second and more modest aim: to
reflect on the ways in which relational governance-inspired frameworks could be adapted and applied to politico-economic systems
where state-industry-third sector relations differ from those found in North America and Western Europe. Both lines of argument
are illustrated using vignettes from a case study of the Evenkia Hydro-Electric Station building project in the Russian Federation. 相似文献
18.
This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company
codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in
Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was
to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us
to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to
ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in
the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial,
Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different
criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships
with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were
due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’
voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed
do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons
other than intentionally ethical considerations. 相似文献
19.
Absract Using Hofstede’s culture theory (1980, 2001, Culture’s Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the
current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting
students. The results indicate that Canadian accounting students’ formulation of an intention to act on a particular ethical
dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the
multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into␣the three levels of ethical
reasoning identified by Kohlberg’s (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation)
theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism,
and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students.
Lin Ge is an accountant at Guest-tek Interactive Entertainment Ltd. Her research interest includes ethics and judgment of
accountants and auditors, cross-cultural studies and international business.
Stuart Thomas, Ph.D., is associate professor of accounting in the Faculty of Management at the University of Lethbridge, Alberta,
Canada. He has published in the Journal of Business Ethics, Business and Society, Research on Professional Responsibility
and Ethics in Accounting, Advances in Management Accounting and the Journal of Accounting Case Research. His research interests
focus on ethical decision making and the effects of pay schemes on performance and standard setting. 相似文献
20.
John F. McVea 《Journal of Business Ethics》2007,70(4):375-390
This paper develops a pragmatist approach to ethical business decision-making. It draws primarily on the work of John Dewey
and applies his deliberative approach to ethics to the challenges of business practitioners. In particular the paper proposes
the value of Dewey’s concept of dramatic rehearsal in emphasizing the task of “constructing the good” in ethical decision-making.
The contribution of the paper is, first, to build on recent foundational work to bring American pragmatism into the mainstream
business ethics literature; second, to offer a perspective that is accessible to practitioners and integrates ethics into
their daily tasks; and third, to identify a number of related research imperatives – in particular the importance of focusing
efforts on gaining a deeper understanding of the deliberative process itself. 相似文献