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Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s (EU) audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most strongly to the deontological perspectives on ethics and leaves largely unexplored other means of promoting auditors’ ethical stance, such as by stimulating virtue ethics. We find that it is the EU regulators’ restricted view of the conceptual foundations of audit ethics that limits the capacity of their policy to effectively stimulate auditors’ ethical commitment. The paper also discusses the potential implications of our analysis for the design of future audit policy. 相似文献
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How Important Are CEOs to CSR Practices? An Analysis of the Mediating Effect of the Perceived Role
of Ethics and Social Responsibility 总被引:1,自引:0,他引:1
José-Luis Godos-Díez Roberto Fernández-Gago Almudena Martínez-Campillo 《Journal of Business Ethics》2011,98(4):531-548
Drawing on the Agency–Stewardship approach, which suggests that manager profile may range from the agent model to the steward
model, this article aims to examine how important CEOs are to corporate social responsibility (CSR). Specifically, this exploratory
study proposes the existence of a relationship between manager profile and CSR practices and that this relation is mediated
by the perceived role of ethics and social responsibility. After applying a mediated regression analysis using survey information
collected from 149 CEOs in Spain, results show that those closer to the steward model are more inclined to attach great importance
to ethics and social responsibility, and to implement CSR practices in their companies. Results also provide support for the
suggested mediating effect. Thus, this article extends research in understanding top managers as drivers for CSR and suggests
new ways to deal with this issue empirically. 相似文献
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Daniel Garces-Diaz 《International Trade Journal》2013,27(4):484-513
This article provides a new perspective about the links between the Mexican and US economies by studying the behavior of some Macroeconomic variables during the 1980–2000 period. It uses time series techniques to show that the Mexican GDP, its components and even real money balances had a robust long-run relationship with the US economic activity and the bilateral real exchange. The tighter nexuses appear to have begun in the early eighties and not in the nineties, as is often thought. The relationships here found were not modified by the inception of NAFTA or other events. 相似文献
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《中国对外贸易(英文版)》1995,(6)
The Arbitration Law of the People's Republic of China will go into effect on September 1, 1995, which has become the focus of world attention. This is an important law promulgated by China for handling economic disputes. All the parties concerned are making intense preparations for the successful enforcement of the Law. As the first nongovernmental organisation engaged in arbitration affairs, the China Council for 相似文献
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Harry J. Van BurenIII 《Journal of Business Ethics》2008,82(3):633-644
Although not always termed “organizational justice,” the fairness of organizations has been a consistent concern of management
thinkers. A review of the 1900–1965 time period indicates that management theorists primarily conceptualized organizational
justice in utilitarian terms, although each theory emphasized distributive and procedural justice to different degrees. There
is clearly a need for contemporary scholars to consider non-economic rationales for organizational justice, but the willingness
of earlier scholars to make utilitarian arguments about organizational justice and productive efficiency helped legitimize
the idea of fairness in organizations as an arbiter of value. Further, each theory tempered absolute managerial autonomy with
some inherent check thereon. Researchers interested in organizational justice should therefore take a historical perspective
in considering how management theory includes consideration of justice-related concerns. 相似文献
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This study utilizes an exploratory research design to investigate the influence of historical socialism and communism on the shaping of a society’s economic ethos. The discussion of ethics and economics has a very long history across multiple disciplines including the founder of modern economics, Adam Smith. However, with the growth of economic science, academic consideration has shifted toward positive analysis while normative analysis has been left mainly to philosophers. By utilizing the newly developed Morality of Profit-Making (MPM) scale, the authors sought to understand how historical socialism and communism influences respondents’ economic ethical worldview utilizing an exploratory research design. Data were collected from respondents in the Czech Republic, Slovenia, Slovakia, Serbia, Poland, and Hungary. 相似文献
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ABSTRACTNatural and cultural tourism are the two main motivations for international tourists. The country of Italy is recognized for both of these dimensions. To fully understand the tourism characteristics of this geographically diverse and historically rich land, we compare 20 regions of Italy and identify major natural, cultural, and dual (both natural and cultural) tourist attractions as well as the number of tourists across these 20 regions. As far as we know, it is the first study of its kind to analyze tourism in Italy at the regional level. The findings of this research reveal four distinct clusters based on the regions resulting from “high versus low number of attractions” by “high versus low number of tourists.” We also analyzed secondary data on region-wise tourist-nights using discriminant analysis. The results showed that the dual (both cultural and natural) attraction sites are the most important in explaining differences in tourism across the different regions of Italy. We discuss implications of the results for global tourism marketing. 相似文献
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The service encounter – one of the foundational concepts in service research – is fundamentally changing due to rapid evolutions in technology. In this paper, we offer an updated perspective on what we label the “Service Encounter 2.0”. To this end, we develop a conceptual framework that captures the essence of the Service Encounter 2.0 and provides a synthesis of the changing interdependent roles of technology, employees, and customers. We find that technology either augments or substitutes service employees, and can foster network connections. In turn, employees and customers are taking on the role of enabler, innovator, coordinator and differentiator. In addition, we identify critical areas for future research on this important topic. 相似文献
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Alphonse Mefoute Badiang 《Journal Of African Business》2018,19(4):531-549
This study examines the role of an individual’s belonging to some ethnic groups as it relates to the meanings associated with food consumption as well as the outcome(s) of ethnic food consumption. To achieve this goal, data were collected from 607 individuals, using a survey and structural equations analysis. Findings revealed that ethnic food consumption triggers specific emotions associated with different ethnic origins; there is a significant and positive moderating effect of sense of belonging to the product’s region of origin. Attachment serves as a mediator of the effect of ethnicity on commitment. These findings have several notable implications. 相似文献
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《中国对外贸易(英文版)》2007,(Z5)
Italy is a modern, industrialized nation which has managed to preserve its traditional culture intact. It is China's old friend, and its long-time trade partner. In 2006, the Year of Italy in China, various measures were taken to broaden the scope of China and Italy's relationship, not only in terms of economic cooperation and trade, but also concerning historical and cultural awareness. What sort of new opportunities for cooperation will we be seeing in the new year? China's Foreign Trade interviewed Antonino Laspina, Commissioner of the Italian Trade Commission's Beijing office, about this question and more. 相似文献
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This article introduces ‘activist entrepreneuring’ to suggest a fresh understanding of entrepreneuring which foregrounds how constraints of imagination are removed through critical speech. Specifically, we link Michel Foucault's work on parrhesia, or courageous speech, and various literatures on (utopian) imagination to discuss ‘disruptive truth-telling’ as the generative mechanism of activist entrepreneuring whose transformative force resides in breaking free from existing limitations of collective imagination, or what we refer to as the ‘orthodox social imaginary’. We use the activist group Yes Men to develop a process model which throws into sharper relief how disruptive truth-telling is employed, on the one hand, to expose and problematize the boundaries of collective imagination, and, on the other, to create ‘possible worlds’ that prefigure ways of doing business that are consistent with broader societal interest. The three interrelated objectives of this article are: first, to make creative use of the humanities to emphasize how disruptive truth-telling actualizes possibilities for imagining future realities that seem impossible from the standpoint of dominant imagination. Second, to make the case for seeing changes of collective imagination as a genuine entrepreneurial accomplishment. And third, to identify boundary conditions that help us strengthen the explanatory power of our theorizing on disruptive truth-telling. 相似文献
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Dave Crick 《International Trade Journal》2013,27(1):135-167
This study reports on an empirical investigation into U.K. managers’ behavior toward and perceptions about selected export assistance programs. Specifically, it investigates whether differences exist between managers of U.K. small and medium-sized enterprises (SMEs) in various stages of internationalization in relation to their awareness and frequency of use of the programs, together with their perceptions about the timeliness, reliability, and availability of the assistance schemes. It provides a contribution to the knowledge in the areas of export management and public policy because despite the fact that a body of literature exists on the topics of both export assistance and the internationalization process of firms, there is a need to bring these two research topics together in the form of a single U.K. study to establish whether current export assistance procedures are suitable for managers from firms in different stages of export development. The rationale for such a study is that if managers of U.K. SMEs in different stages of the internationalization process differ in both their behavior toward and perceptions about government assistance programs, U.K. policymakers may need to reconsider the way in which services are provided to avoid wasting scarce resources. 相似文献
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Timothy J. Brennan 《International Journal of the Economics of Business》2008,15(2):265-279
During the 1980s, a widespread belief that the Japanese economy was outperforming that of the US led to a search for causes. Perhaps top on the list was a view that the Japanese had rejected the US model of private market competition, substituting for it the use of very large horizontal and vertical cooperatives, known as keiretsu. These keiretsu were thought to follow the instruction of main banks and the Japanese government rather than their own entrepreneurial insight. Miwa and Ramseyer's book (2006) sets out a detailed case against all of these claims. While the argument about the role of the keiretsu is significant, perhaps more important is the authors' explanation of why the ‘fable’ was thought real by academics as well as the policy and business community. 相似文献
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Ronald I. McKinnon 《Journal of International Economics》1977,7(1):103-105
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Journal of Consumer Policy - 相似文献