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1.
Although most of us understand and accept that we play different roles in different settings, the moral implications of an
unquestioned role-based world are serious. The prevalence of roles at the expense of ‘real’ people in organizations jeopardizes
our ability to exercise full moral agency and ascribe moral responsibility, because ‘we were only fulfilling our role obligations’.
This reasoning does not sustain ethical scrutiny, however, because individuals are always present behind the role, though
they may lack awareness of their ability to choose and act as fully fledged individuals. The article argues that moral responsibility
requires us to move away from a role-based life game which leads us to compartmentalize and forget who we are and what we
value at a significant cost. On the contrary, an understanding of the process of compartmentalization and a greater awareness
of the complex yet holistic nature of the self contribute to furthering moral integrity and responsibility. 相似文献
2.
In this article, we contribute to sociological literatures on morality, professional and institutional contexts, and morally stigmatized ‘dirty work’ by emphasizing and exploring how they mutually inform one another in lawyers’ work activities. Drawing on interview data with 58 practitioners in the commercial legal industry in Singapore, we analyze how they experience professional and institutional constraints on the expressions of morality in their work. Our findings illustrate how a dominant managerial and economic focus maintains and reproduces a constrained form of morality, limited to instrumental, utilitarian and commercial ends, and subordinated to lucrative client and firm interests. We discuss our findings in terms of the need to research and reform professions in ways that support more rounded and unconstrained moral reflexivity and autonomy in how work is undertaken and valued. This in turn has implications for how organizations and professions might achieve alternative moral institutional orders, and for legal work to avoid the moral and social taints of dirty work. 相似文献
3.
Increased globalisation has also seen increased scrutiny of corporate behaviour by the communities. Clearly managers are under
increased pressure from stakeholders not only to outperform their competitors, but also are expected to do so in an ethical
manner. In order to act ethically an individual is expected to have a well-developed moral imagination and moral reasoning.
Literature on ethical reasoning research indicates a positive relationship between higher levels of moral reasoning and ethical
behaviour. This paper presents the findings of a study of the moral reasoning/moral development of managers working in large
manufacturing enterprises situated in the state of Punjab in India. Kohlberg’s theory of Cognitive Moral Development forms
the basis of the study. Moral Judgement Interview (MIG) developed by Weber, on the basis of Kohlberg’s theory was used for
the study. Moral Reasoning Scores were calculated using Abbreviated Scoring Guide. More than half of the managers scored at
post-conventional level of reasoning while assessing the moral dilemmas. The reasoning scores varied for the three dilemmas.
Manjit Monga is a lecturer in the School of Management, at the Division of Business, University of South Australia. Her research
interests are in the area of management and workplace ethics, organisational culture, research ethics and resource management.
The aythor is a lecturer in the School of Mangement, at the Division of Business,University of South Australia. Her research
interests are in the area of mangement and workplace ethics,organisational culture,research ethics and human resource mangement. 相似文献
4.
This study examines the relationship among family supportive culture, organizational attachment, and work-life segmentation
in high-tech service industry in Taiwan, China. Using survey data from 369 professionals, this study shows that family supportive
culture has significant influence on organizational attachment, namely, affective commitment. Results indicate that individuals’
work-life segmentation has a significant negative effect on organizational attachment. Meanwhile, our results further apply
employees’ segmentation between work and life as a moderator to investigating the impact of individual’s perceptions of family
supportive culture and values on a sense of attachment toward organizations. The result illustrates that work-life segmentation
does not moderate the relationship between supportive family culture and employees’ organizational attachment. Findings from
this research provide insights into the influence of organizational family supportive culture and how it may further encourage
employees’ organizational attachment in high-tech industry in Taiwan. 相似文献
5.
This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on
their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled
in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three
hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education. International Journal (Toronto, Ont.)
3(1), 35–50) on one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of
Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory
10, 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their
PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory
10, 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However,
results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning
level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection
for whistle-blowing (Miceli 2004, Journal of Management Inquiry
13, 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore,
policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection
processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between
public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services). 相似文献
6.
We present an instrument developed to explain to students the concept of the personal ethical threshold (PET). The PET represents
an individual’s susceptibility to situational pressure in his or her organization that makes moral behavior more personally
difficult. Further, the PET varies according to the moral intensity of the issue at hand, such that individuals are less vulnerable
to situational pressure for issues of high moral intensity, i.e., those with greater consequences for others. A higher PET
reflects an individual’s greater likelihood of adhering to the morally correct path, even in the face of high situational
pressures (personal costs) and low moral intensity (collective importance). PET questionnaires were completed by 506 students
representing eight business schools throughout the United States. Relationships between respondents’ PET and their gender,
age, and major field of study, as well as the geographical location of their school, are explored. Results indicate that older
students have higher PETs and that students attending schools in the northeastern part of the United States have lower PETs.
These findings are discussed. It is argued that the PET instrument can be used to help students identify organizational pressures
and intrapersonal processes that can impede their moral behavior in organizations. 相似文献
7.
Recent research on the role of ethics in the organizational culture literature found practically the whole literature reduced
to a debate between ethical rationalism and ethical relativism. The role of the past in the form of tradition to maintain
and improve moral reflection is completely missing. To address this gap in the literature on the level of practice, the concepts
of moral memory and moral tradition are applied to data on 22 companies that have long-standing moral practices. In this way,
the practice of moral traditions can be explored with recent conceptual advances and a list of best practices delineated.
Moral memory is the recollection of and attachment to the succession of past events and experiences that maintains moral tradition.
Moral tradition is the continuing transmission and reception of related moral themes through multiple generations of employees.
It is found that companies that maintain moral traditions tend to develop “family” cultures with considerable compassion for
workers as persons who have non-economic needs and rights. These companies also temper the role of leadership, insisting that
leaders are responsible for and are evaluated by the company’s moral traditions. Finally, moral traditions are essential mechanisms
through which companies paradoxically both stimulate and limit competitive behavior.
Steven P. Feldman is Associate Professor of Management Policy, Weatherhead School of Management, Case Western Reserve University.
Over the last decade, Dr. Feldman’s research has explored the role of moral memory and moral tradition in the ethical aspects
of organizations. His book, Memory as a Moral Decision: The Role of Ethics in Organizational Culture (2002), found that the
emotional and cognitive aspects of memory to be key in establishing moral organizational cultures. The moral importance of
the past in the present has received little attention in the literature on organizational culture. Winner of the Distinguished
Lectureship in Business Ethics from the American Fulbright Program, Dr.␣Feldman will be carrying out research on ethical issues
in American-Chinese business relations in Shanghai in 2007. 相似文献
8.
According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist.
However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically.
Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the
managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies
have shown that national␣culture might influence the application of agency theory in project evaluation, this current study
uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of
73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that
both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions.
The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high
level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral
development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the
effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can
be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed.
C. Janie Chang, Ph.D., is the Vern Odmark Professor of Accountancy at San Diego State University. She received her Ph.D. from
the University of California, Irvine. She is the co-editor of the Review of Accounting and Finance, and has published in the
areas of auditing, managerial accounting, and information systems to investigate information processing of experts. She has
also studied cross-cultural issues related to professional judgments and decisions in auditing and managerial accounting.
Sin-Hui Yen, Ph.D., is currently a Professor of Accounting at Tamkang University in Taiwan. He received his Ph.D. from national
Taiwan University. He is the executive editor of the Journal of Contemporary Accounting, and has published in the areas of
accounting and finance to investigate human information processes, as well as ethical issues related to business professionals. 相似文献
9.
Ethical maturity is a great concern to all educators, firms, and investors across the globe. This research surveyed 448 citizens,
managers and employees in Iran to measure their Personal Business Ethics Scores (PBES) to see if age, education, management
experience, and government work experience make a difference in making more ethical decisions. This study contributes to the
theory of moral development across the Iranian culture as it is the first known study using this method. The results suggest
that education and more years of government work experience make a difference in the moral maturity of respondents. This study
confirms that the ethical maturity of respondents is enhanced either through the authoritarian regime or socialization with
Islamic values. Kohlberg’s moral development theory regarding ethical maturity is partially supported since those with more
years of experience in government and more formal education have higher business ethics scores. Implications are discussed. 相似文献
10.
The purpose of this article is to introduce a multidimensional framework based on the concept of moral imagination for analysing and capturing diverse virtues in contemporary Turkish organizations. Based on qualitative interviews with 58 managers in Turkey, this article develops an inventory of Turkish organizational virtues each of which can be associated with a different form of virtuous organizing. The inventory consists of nine forms of moral imagination, which map the multitude of virtues and moral emotions in organizations. Nine emergent forms of moral imagination are based on: integrity, affection, diligence, inspiration, wisdom, trust, gratefulness, justice, and harmony. The findings have made a contribution to the expanding literature on how Islamic organizations develop their business ethics through a repertoire of virtues. An empirical account of the range of virtues in organizational contexts that have emerged as a result of the hybridization of Islamic virtue/aesthetics and neoliberal capitalism in contemporary Turkey is provided. A theoretical contribution is made to business ethics literature through a phenomenology of virtues that provides unique insights on diverse forms of moral imagination in contemporary Turkey where Islam and neoliberal capitalism dynamically co-exist. 相似文献
11.
Nonprofit organizations play a crucial role in society. Unfortunately, many such organizations are chronically underfunded
and struggle to meet their objectives. These facts have significant implications for corporate philanthropy and Kant’s notion
of imperfect duties. Under the concept of imperfect duties, businesses would have wide discretion regarding which charities
receive donations, how much money to give, and when such donations take place. A perceived problem with imperfect duties is
that they can lead to moral laxity; that is, a failure on the part of businesses to fulfill their financial obligations to
nonprofit organizations. This article argues the problem of moral laxity rests on a misinterpretation of Kantian ethics and,
therefore, is really not a problem at all. As such, we argue corporate philanthropy while an imperfect duty should be interpreted
more akin to perfect duties and, as a consequence, moral laxity does not arise for those corporations committed to acting
on the basis of the moral law. More specifically, firms have duty-based obligations on the basis of benevolence, and as good
corporate citizens, to help fund non-profit organizations. 相似文献
13.
This article explores the issue of rebuilding an organization’s reputation following an ethical scandal. We divide our discussion
into four parts. First, we discuss the concept of reputation. We note its relevance to today’s organizations, offer several
contemporary definitions along with highlighting its benefits and downsides. In the second section, we offer the work of anthropologist,
Victor Turner, on social drama along with other views on organizational efforts to rebuild their reputation to include reputation
management routines. In the third section, Turner’s redressive actions are integrated with Edgar Schein’s leadership mechanisms
for building or changing culture to provide further understanding of organizational efforts to rebuild reputation following
ethical scandals. Finally, in the fourth section of the article, we extend the integration of the Turner and Schein work with
single- and double-loop redressive actions for rebuilding reputation. 相似文献
14.
While organizational learning literature has generated significant insight into the effective and efficient achievement of
organizational goals as well as to the modus of learning, it is currently unable to describe moral learning processes in organizations
consistently. Corporations need to learn morally if they want to deal effectively with stakeholders criticizing their conduct.
Nongovernmental organizations do not ask corporations to be more effective or efficient in what they do, but to become more
responsible or to learn morally. Current research on the moral aspect of organizational learning has been primarily of a theoretical
nature and is in need of empirical verification. Results of a longitudinal case study as Citigroup’s conflict with the Rainforest
Action Network show that current organizational moral learning theories do not fit the moral learning path observed at Citigroup.
More empirical research is needed to describe organizational moral learning. 相似文献
15.
“Small treasuries” (xiaojinku) are off-book accounts found in many large enterprises in China for the purpose of rewarding
managers and their subordinates, building up guanxi (personal networks), and even financing the business operations of their
danwei (work units). We analyze CESTs with reference to their antecedents, constructs, and consequences. Our analysis indicates
that while CESTs can, in some cases, help organizations deal with immediate financial problems, they have negative impacts
on organizational performance in relation to the moral hazard of managers, as well as the allocation of organizational resources,
in respect of sustainability of strategic advantages and growth, and mismanagement of organizations. Because of the involutionary
behavior of managers in Chinese enterprises, we propose that it will require not only organizational controls, but also a
fundamental change in these managers’ ideology for solving the problems of CESTs. 相似文献
16.
Actions within organizational contexts should be understood differently as compared with actions performed outside of such
contexts. This is the case due to the agentic shift, as discussed by social psychologist Stanley Milgram, and the role that
systemic factors play in shaping the available alternatives from which individuals acting within institutions choose. The
analysis stemming from Milgram’s experiments suggests not simply that individuals temporarily abdicate their moral agency on occasion, but that there is an erosion of agency within organizations. The point about the erosion of agency is deepened in the discussion of a case study which
illustrates the difficulty of identifying even the bare “ownership” of actions within organizations. While this is the case,
explicating these reasons suggests that both individual actors and firms can bear ethical responsibility within organizational
contexts. As part of the effort to present the whole picture, business ethics courses should introduce students to the relevant
insights from social psychology and human factors research. 相似文献
17.
Recent corporate scandals across various industries have led to an increased focus on research in business ethics, particularly
on understanding ethical decision-making. This increased interest is due largely to managers’ desire to reduce the incidence
of unwanted behaviors in the workplace. This article examines one major moderator of the ethical decision-making process – moral
intensity. In particular, we explore the potential influence of a particular cognitive heuristic – the availability heuristic
– on perceptions of moral intensity. It is our contention that moral intensity is a perceptual construct, and that individuals’
use of the availability heuristic will influence perceptions of moral intensity which, in turn, will affect how moral issues
are viewed and ultimately resolved. In this article, we present propositions concerning possible relationships between the
availabilities of various phenomena and the components that moral intensity comprises, and report on two studies examining
the effects of availabilities on two␣of these components: magnitude of consequences and social consensus. Our findings indicated
that the availability of consequences associated with an act was positively related to perceptions of the magnitude of consequences
of that act. We also found that the availability of others who believe that a particular act is morally acceptable is positively
related to perceptions of social consensus that that act is morally acceptable. We posit that our results suggest the possibility
that perceptions of moral intensity can be actively influenced to reduce unethical behavior in organizations. 相似文献
18.
This article presents a response to a recent article by Yotam Lurie and Robert Albin in which they discuss and present the
merits of casuistry as a method for resolving moral dilemmas in business, principally by developing ‹edifying’ perspectives
on the situation, and in doing so highlight the shortcomings of principles (such as the categorical imperative) in generating
insights and thereby moral choices. The present article accepts the importance of cases and examples as a source of insight,
but argues that the process of conceptualisation involved in understanding these necessarily involves some reference to principles.
However, principles and cases are best seen as complementary to the ethical decision-making process rather than in opposition.
The complementary functions of these are highlighted in processes such as reflection upon experience, in applications of moral
imagination and in the integration of emotive and cognitive elements in ethical choice. 相似文献
19.
Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating
effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand
the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen
(Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are
adopted as a joint moderator to examine their combined influence on the proposed research framework. The results obtained
from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective
norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts
on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral
judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate
the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government
authorities concerned and the related software industries devoted to fighting pirated software. 相似文献
20.
This paper examines the impact of Chinese business managers’ moral philosophies on the perception of corrupt payments such
as bribery, kickbacks and gift giving. Business managers from Mainland China were selected as target respondents. As hypothesized
the survey results generally indicate that moral relativism is a significant predictor of Chinese business managers’ favorable
perception of bribery and kickbacks. In examining the attitude toward gift giving, the survey showed that an individual’s
attitude toward gift giving was neither affected by their moral relativism nor by their moral idealism, which implies that
gift giving is widely accepted as legal practice in business in Chinese cultural society.
Part of the paper was presented at the conference of World Business Ethics Forum, Nov. 1–3, 2006 in Hongkong and Macau. 相似文献
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