Advertising and Knowledge Intermediaries: Managing the Ethical Challenges of Intangibles

In today's business environment, the knowledge-based society, globalisation, and information and communication technologies (ICT) have increased the role of "intangible" values of assets and resources for all industries. As a result there is an increased role for knowledge intermediaries; one of these, advertising, plays an important role in affecting consumer choice and knowledge. Ethical issues which arise for traditional purveyors of intangibility – cultural industries such as art, music, or film, spread to advertising. Building on our perspective of the measurement of intangibles we propose a new categorisation of types of goods or services, and a framework for identifying some future ethical challenges in today's global knowledge based society.     

Strategic and Ethical Considerations in Managing Digital Privacy

Individualized customer information is at the heart of on-line commerce. Using increasing amounts of customer-specific data enhances the success and value of one-to-one on-line marketing; but the extensive gathering and use of data specific to individuals also causes alarm over the loss of digital privacy, setting up a confrontation between e-commerce and society. Governments and nations, particularly in Europe, have reacted with a reliance on sweeping laws governing digital privacy protection while other nations such as the U.S. have generally preferred to allow companies and industry associations to regulate themselves. This tenuous balance is under attack from both sides. In this paper, we set up a framework which incorporates the environmental context, ethical perspectives and firm-specific considerations to help firms develop a strategy for handling digital privacy concerns.     

Ethical Relationships In Retailing: Some Cautionary Tales

Horror stories attached to some recent retailing events concerning Hoover, Ratners and others raise questions about a company's ethical concern, whether it be part of its marketing strategy or 'thrust upon it'. If ethics is to have a place in retail strategy that place is better focused around performance at an operational level rather than at the level of promotion or publicity. The author is Professor of Retailing at Nottingham Business School, Nottingham Trent University, Nottingham NG1 4BU, U.K. e‐mail: smm3whysapt@ntu.ac.uk     

FOCUS: Some Ethical Issues in British Insurance

Insurance is not well understood by most UK purchasers and many feel unease about it. Could this be partly due to the structure of the products on offer, and partly to the difficulties in obtaining good quality impartial advice? The author is Professor of Statistics, and a former Principal, at London Business School, Professor of Rhetoric at Gresham College, London, and a past President of the Institute of Actuaries.     

Ethical Approaches to Technology

"Technology is an ambivalent process with promising as well as threatening aspects … it depends on our choices which promises and dangers will become real." An exploration of this ambivalence is offered by Dr Paul van Dijk, who is a member of the Faculty of Philosophy and Social Sciences at the University of Twente, The Netherlands. This paper was originally delivered at the Eighth Annual Conference of the European Business Ethics Network, held in 1995 at the University of Twente.     

Some Cross-Cultural Evidence on Ethical Reasoning

This study draws on Kohlberg's Cognitive Moral Development Theory and Hofstede's Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede's Culture Theory predictions.     

Some Ethical Implications of Individual Competitiveness

This study examined some ethical implications of two different individual competitive orientations. Winning is crucially important in hypercompetitiveness, whereas a personal development (PD) perspective considers competition as a means to self-discovery and self-improvement. In a sample of 263 senior-level undergraduate business students, survey results suggested that hypercompetitiveness was generally associated with ??poor ethics?? and PD competitiveness was linked with ??high ethics??. For example, hypercompetitive individuals generally saw nothing wrong with self-interested gain at the expense of others, but PD competitors viewed such activities as largely inappropriate. Hypercompetitive people also tended to be highly Machiavellian but not ethically idealistic. In contrast, PD competitors tended to be ethically idealistic but not Machiavellian. Managers that are interested in both high ethics and high functioning work groups may wish to consider the potential importance of attempting to channel hypercompetitive tendencies into PD directions.     

Creative Accounting: Some Ethical Issues of Macro- and Micro-Manipulation

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators.     

Ethical Development of Advanced Technology: A Postmodern Stakeholder Perspective

Zygmunt Bauman is arguably the most well-known theorist in postmodern ethics. He argues that to develop and enforce universal ethical laws or codes leads to an abdication of individual moral responsibility. Actors rely on external rules and a rational consideration of costs and benefits rather than on moral impulse. In order to recognize and act upon moral impulse, the moral agent must both recognize and understand the Other. We operationalize these ideas, applying them to the development of advanced information technology (AIT) in organizations. We propose that a stakeholder theory of enabling can be used to formulate processes that will give form and voice to the Other by providing mechanisms for face-to-face interactions and dialogue. Applying the principles of affirmative postmodern ethics through an enabling stakeholder oriented system development process explicitly allows for the examination of moral concerns which might otherwise be overlooked, ignored, or silenced.     

Some Evidence on the Ethical Disposition of Accounting Students: Context and Gender Implications

Research into the ethical disposition of students hasbeen popular in recent years. However, research intothe ethical disposition of accounting students inparticular has been sparse. Because of the uniquecharacteristics of those who choose to enter the fieldof accounting, generalizing findings of businessstudents to accounting students may not be valid. Consequently, additional studies of accountingstudents are useful.This study investigates context (academic vs.business)-based and gender-based differences inaccounting students ethical intent. We find mixedsupport for gender-based mean differences; theseresults are consistent across context. With regard tocontext we find a greater variability in respondentsbehavioral intent in an academic context relative toa business context. We also find gender-baseddifferences in how ethical issues are grouped (thatis, the perceived cognitive structure of ethicalissues). Implications of these findings are discussedwith particular interest relative to education.     

Managing new product development: Some alternative ways to organise the work of technical specialists

There is an increasing amount of management literature about how to manage the product development process. By‐and‐large this concentrates on organisational and management techniques to be applied within the enterprise. Based on a piece of empirical work carried out in a number of engineering‐based companies, this paper suggests a range of organisational and managerial options extending beyond the boundaries of the firm. For those firms engaged in product developments which require the expertise of technical specialists choices have to be made about how much occupational control these specialists exert; how much managerial control should be exercised over them; how much of this expertise should be available in‐house and how much bought‐in; and what relations there should be with government in the training and development of these technical experts. This paper explores these options in the context of a study of engineering designers.     

Some Important Factors Underlying Ethical Decision Making of Managers in Thailand

This study analyzes the marketing ethics decision-making process of Thai managers. In particular, it examines the relative influences of ethical perceptions, religiosity, personal moral philosophies, and corporate ethical values on ethical intentions of managers in Thailand. Managers enrolled in executive MBA or special MBA programs from public and private universities throughout Thailand were selected as target respondents. The survey results generally indicate that both dimensions of moral philosophies, idealism and relativism, are significant predictors of a Thai manager's ethical intention, as hypothesized. The results also reveal that perceived ethical problem is a positive factor of a Thai manager's ethical intention. The results generally support our hypothesis regarding the influence of corporate ethical values, that Thai managers in organizations with higher levels of ethical values tend to have a more ethical intention than the managers in organizations with lower levels of ethical values. The survey results regarding the influences of religiosity, however, are mixed.     

Reflections on Ethical Concerns in Technology Transfer and Macromarketing

SUMMARY

The following theses are defended. Technology transfer is (a) a good thing; (b) reflects the universalizing and globalizing impulse of western technologically advanced culture; (c) is based on the fundamental truth of human freedom; (d) requires not only the transfer of technology but of institutions and norms such as the technological project itself, free market economies, limited government, the rule of law, individual rights, religious toleration and personal autonomy; (e) may require the radical transformation of cultures receiving the technology; (f) is impeded largely by the difficulties of the receiving culture to adjust to the full spectrum of change; (g) challenges those in macromarketing to understand the processes of cultural transformation; (h) and, finally, faces a grave threat from those who are in an adversarial relationship to the “grand narrative of western technologically advanced culture.”     

Reasons To Be Ethical: Self-Interest and Ethical Business

This paper examines the self-interested reasons that businesses can have for ethical behaviour. It distinguishes between economic and non-economic reasons and, among the latter, notes those connected with the self-esteem of managers. It offers a detailed typology of prudential reasons for ethical behaviour, laying particular stress on those to do with avoiding punishment by society for wrongdoing and, more particularly still, stresses the role of campaigning pressure groups within that particular category of reasons. It goes on to suggest that because of their occupation of the moral high ground, campaigning groups are well placed to damage the self-esteem of managers and that this is why those groups seem able to exert an influence that goes beyond their somewhat limited capacity to inflict economic damage upon businesses. The paper concludes with the suggestion that we may be witnessing a virtuous spiral whereby rising public expectations of morality in business lead to ever increasing moral commitments by business that then cause those expectations to rise still further.     

Modern Technology in Provincial Offices: Some Empirical Evidence

Data from some 300 business service offices in eight British provincial cities is used to show that the adoption of information processing and telecommunications (IPT) equipment has been selective in relation to the status, function and location of establishments. Possession of certain kinds of IPT equipment increases the likelihood of other items being present. There is an inverse relationship between size of urban area and attitudes towards office technology and its adoption. Offices can be classified into a minority of positive adopters; a much larger group of conservative adopters; and a residual group of traditionalists, resolutely refusing to adapt their working practices.     

Identifying and Developing Measures of Information Technology Ethical Work Climates

A model of information technology (IT) ethical work climates is presented. Using these ethical work climates and data collected from a national mail survey of Association for Computing Machinery (ACM) members, empirical measures were developed and evaluated. A mailing of 2446 questionnaires was sent to ACM members and 136 usable responses were returned (5.6%). Using these data, an exploratory factor analysis was performed using principle components analysis to identify the IT ethical work climates from the data. Six of these work climates were identified as predicted by the model. Two ethical work climates that were combinations of the proposed climates were also identified.From the results of the exploratory factor analysis, a confirmatory factor analysis was performed using Calis in PC SAS version 8. The purpose of this analysis was to evaluate the overall fit of these measures to the data and evaluate the psychometric properties of the measures. The fit of the IT ethical work climates model was acceptable. The psychometric properties of these measures were good. Based on these results, conclusions, limitations of the study, and directions for future research are proposed.     

Keeping Ethical Investment Ethical: Regulatory Issues for Investing for Sustainability

Regulation must target the financial sector, which often funds and profits from environmentally unsustainable development. In an era of global financial markets, the financial sector has a crucial impact on the state of the environment. The long-standing movement for ethically and socially responsible investment (SRI) has recently begun to advocate environmental standards for financiers. While this movement is gaining more adherents, it has increasingly justified responsible financing as a path to be prosperous, rather than virtuous. This trend partly owes to how financial institutions view their legal responsibilities. The business case motivations that now predominantly drive SRI are not sufficient to make the financial sector a means to sustainable development. Some modest legal reforms to improve the quality and extent of SRI have yet to make a tangible difference. A more ambitious strategy to promote SRI for environmental sustainability is possible, based on reforming the fiduciary duties of financial institutions. Such duties, tied to concrete performance standards, could make financiers invest in more ethically responsible ways. Other collateral reforms to financial markets, including improved corporate environmental reporting, are required to promote sustainability.     

伦理型领导与伦理问题报告：一个多层次模型

基于社会学习理论及社会信息加工视角,文章探讨了伦理型领导激发员工报告组织内部伦理问题的多层次作用机制。文章采用两阶段问卷调查方式收集67名团队领导与302名员工调查样本,运用多层线性模型进行假设检验,结果表明,个体导向的伦理型领导对员工伦理问题报告具有显著正向影响,道德勇气在二者之间起部分中介作用。同时,团队导向的伦理型领导显著正向影响员工伦理问题报告,伦理氛围在二者之间起完全中介作用。此外,在伦理氛围更强的团队,个体导向的伦理型领导对伦理问题报告的作用更强。研究结果揭示了伦理型领导影响员工伦理问题报告的多层次作用路径及边界条件,对于加强组织的伦理管理具有重要的现实意义。