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1.
Nicos Nicolaou Scott Shane Georgina Adi Massimo Mangino Juliette Harris 《Small Business Economics》2011,36(2):151-155
The tendency to be an entrepreneur may be influenced by genetic variation. Sensation seeking is more common among entrepreneurs
than among the general population. Twin studies show that the tendency to be an entrepreneur is heritable and that common
genes influence both sensation seeking and entrepreneurial tendency (Nicolaou et al. Manag Sci 54:167–179, 2008a; Strateg Entrep J 2:7–21, 2008b). Since dopamine receptor genes have been associated with novelty seeking/sensation seeking (Benjamin et al. Nat Genet 12:81–84,
1996; Ebstein et al. Nat Genet 12:78–80, 1996; Noblett and Coccaro Curr Psychiatry Rep 7:73–80, 2005), and attention deficit hyperactivity disorder (ADHD) has been reported to occur at greater rates among entrepreneurs, we
examined the association between five dopamine receptor genes and four ADHD-associated genes, with the tendency to be an entrepreneur
in a sample of 1,335 individuals from the UK. We found a single nucleotide polymorphism (rs1486011) of the DRD3 gene on chromosome 3 to be significantly associated with the tendency to be an entrepreneur. This result is the first evidence
of the association of a specific gene with entrepreneurship. Further studies are needed to replicate this association. 相似文献
2.
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
3.
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
4.
María del Carmen Triana Kwanghyun Kim María Fernanda García 《Journal of Business Ethics》2011,102(2):333-342
Using the scope of justice perspective (Deutsch in J Soc Issues 31(3):137–149, 1975; Opotow in Conflict, cooperation, and justice: essays inspired by the work of Morton Deutsch, 1995, J Soc Issues 52:19–24, 1996), we examined whether and how the relationship between perceived discrimination against minorities at work (i.e., racial
minorities and females) and citizenship behavior toward minorities can be modified by personal value for diversity. Based
on a survey of 173 employees, unexpectedly, we found a negative relationship between perceived discrimination against minorities
at work and citizenship behavior toward minorities. However, consistent with our expectations and the scope of justice, we
found that the negative relationship was attenuated for those high in personal value for diversity. 相似文献
5.
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
6.
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
7.
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
8.
9.
Maria May Seitanidi Dimitrios N. Koufopoulos Paul Palmer 《Journal of Business Ethics》2010,97(1):139-158
Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics
76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture
8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour
gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring
together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist
54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology
22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research
2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers.
This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the
understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic
direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. 相似文献
10.
In recent years, knowledge management has been utilized as an essential strategy to foster the creation of organizational
intellectual capital. Organizational intellectual capital can be derived both individually and collectively in the process
to create, store, share, acquire, and apply personal and organizational knowledge. However, some organizations only focus
on the development of public good, despite the concerns arising from individuals’ self-interest or possible risks. The different
concern of individual and collective perspectives toward knowledge management inevitably leads to ethical conflicts and ethical
culture in the organization (Jarvenpaa et al., J Manage Inf Syst 14(4):29–64, 1998; Ruppel and Harrington, IEEE Trans Prof Commun 44(1):37–52, 2000). The purpose of this study is to examine the ethical climate within the organization and its possible influence on members’
evaluation, satisfaction, engagement, and job performance with respect to knowledge management practice. The research results
reveal that several types of organizational ethical climate coexist in the organization and have different degrees of influence
on employees’ attitude as well as participation in knowledge management activities. In this article, we argue the importance
of organizational ethical climate and highlight the implications of such a climate for facilitating knowledge management. 相似文献
11.
12.
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
13.
Recent financial fraud legislation such as the Dodd–Frank Act and the Sarbanes–Oxley Act (U.S. House of Representatives, Dodd-Frank
Wall Street Reform and Consumer Protection Act of 2010, [H.R. 4173], 2010; U.S. House of Representatives, The Sarbanes–Oxley Act of 2002, Public Law 107-204 [H.R. 3763], 2002) relies heavily on whistleblowers for enforcement, and offers protection and incentives for whistleblowers. However, little
is known about many aspects of the whistleblowing decision, especially the effects of contextual and wrongdoing attributes
on organizational members’ willingness to report fraud. We extend the ethics literature by experimentally investigating how
the nature of the wrongdoing and the awareness of those surrounding the whistleblower can influence whistleblowing. As predicted,
we find that employees are less likely to report: (1) financial statement fraud than theft; (2) immaterial than material financial
statement fraud; (3) when the wrongdoer is aware that the potential whistleblower has knowledge of the fraud; and (4) when
others in addition to the wrongdoer are not aware of the fraud. Our findings extend whistleblowing research in several ways.
For instance, prior research provides little evidence concerning the effects of fraud type, wrongdoer awareness, and others’
awareness on whistleblowing intentions. We also provide evidence that whistleblowing settings represent an exception to the
well-accepted theory of diffusion of responsibility. Our participants are professionals who represent the likely pool of potential
whistleblowers in organizations. 相似文献
14.
In Barnett and Block (J Bus Ethics 88(4):711–716, 2009a), the present authors claim that borrowing short and lending long is fraudulent, and thus ought to be prohibited on legal
grounds. Bagus and Howden (J Bus Ethics 90(3):399, 2009) take issue with our ethical analysis. The present paper is our response to these authors; it is an attempt to defend Barnett
and Block (J Bus Ethics 88(4):711–716, 2009a) against the very interesting and important, although we believe, erroneous, criticisms of Bagus and Howden (J Bus Ethics
90(3):399, 2009). 相似文献
15.
Nicolás Cachanosky 《Journal of Business Ethics》2011,104(2):219-221
In Time Deposits, Dimension, and Fraud (2009), William Barnett and Walter Block argue that by borrowing short and lending long there is an over issuance of property rights.
Their article, however, does not fully extend the consequences of their contribution. Once this is done, it becomes clearer
that their argument suits a great impediment to banking, becoming a possible reason to support rather than to oppose fractional
reserve banking. Bagus and Howden (J Bus Ethics 90(3):399–406, 2009) comment on Barnett and Block (J Bus Ethics 88(4):711–716, 2009), the authors claim that while maintaining the illegitimacy of fractional reserve deposits, borrowing short and lending long
it is actually not illegitimate. An extension on Bagus and Howden (2009) will show that their line of argumentation can be applied as a defense of fractional reserve banking as well. 相似文献
16.
Trust is a fundamental aspect of the moral treatment of stakeholders within the organization–stakeholder relationship. Stakeholders
trust the organization to return benefit or protections from harm commensurate with their contributions or stakes. However,
in many situations, the firm holds greater power than the stakeholder and therefore cannot necessarily be trusted to return
the aforementioned duty to the stakeholder. Stakeholders must therefore rely on the trustworthiness of the organization to
fulfill obligations in accordance to Phillips’ principle of fairness (Business Ethics Quarterly
7(1), 1997, 51–66), particularly where low-power stakeholders may not be fully consenting (Van Buren III, Business Ethics Quarterly
11(3), 2001, 481–499). The construct of organizational trustworthiness developed herewith is presented as a possible solution to the
problem of unfairness in organization–stakeholder relations. While organizational trustworthiness does not create an ethical
obligation where none existed before, stakeholders who lack power will likely be treated fairly when organizational trustworthiness
is present. 相似文献
17.
Kristina Nyström 《Journal of Industry, Competition and Trade》2007,7(2):113-130
This paper investigates the interdependence between firm entry and exit from an industrial dynamics perspective. The paper
discusses how entry and exit rates in industrial sectors are affected by previous exit and entry rates. Economic theory presents
two different approaches to how entry and exit of firms are interrelated, the multiplier effect and the competition effect.
This paper intends to investigate which force is the predominant one, for entry and exit patterns, respectively. The empirical
analysis is based on data for 25 Swedish manufacturing industries at the 2-digit SIC level, during the period 1991–2000. In
the estimation work the study applies a dynamic panel data approach as suggested by Anderson and Hsiao [Journal of the American Statistical Association, 76:598–606, 1981] and Arellano and Bond [Review of Economic Studies, 58(2):277–297, 1991]. With respect to entry, the empirical results support the multiplier effect such that entry stimulates future entry, but
also a competition effect such that past exit induces additional entry. With regard to exit, on the other hand, the competition
effect rules, implying that previous entry causes subsequent exit and previous exit reduces subsequent exit.
相似文献
18.
Forsyth (J Pers Soc Psychol 39(1):175–184, 1980) argued that ethical ideology includes the two orthogonal dimensions of relativism and idealism. Relativists determine morality
by looking at the complexities of the situation rather than relying on universal moral rules, while idealists believe that
positive consequences can always be obtained without harming others. This study examined the role of ethical ideology as a
moderator between justice and constructive and deviant reactions to injustice. Students with work experience (N = 200) completed Bennett and Robinson’s (J Appl Psychol 85(3):349–360, 2000) measure of Workplace Deviance, Gill’s (Reactions to injustice: Development and validation of a measure. Unpublished doctoral
dissertation, University of Western Ontario, 2005) Reactions to Injustice measure, and the Ethics Position Questionnaire (Forsyth, 1980), and provided ratings of justice in their own workplace. Hierarchical regressions revealed a significant main effect of
idealism on deviance and constructive behaviors, and three-way interactions between idealism, relativism, and some types of
justice. These findings suggest that ethical ideology plays a significant role in predicting responses to injustice. 相似文献
19.
Bullying is a serious problem in today’s workplace, in that, a large percentage of employees have either been bullied or knows
someone who has. There are a variety of ethical concerns dealing with bullying—that is, courses of action to manage the bullying
contain serious ethical/legal concerns. The inadequacies of legal protections for bullying in the U.S. workplace also compound
the approaches available to deal ethically with bullying. While Schumann (2001, Human Resource Management Review
11, 93–111) does not explicitly examine bullying, the five moral principles that he advocates can be applied to judge the ethics
of bullying in the workplace. A possible limitation of this model is that, it is designed to be normative (judgmental), and
while it does take into consideration the relationships among the victim, the perpetrator, the groups in the organization,
and the organization itself in judging the ethics of bullying, it does not explicitly consider the process by which bullying
might develop and persist. In order to gain a deeper understanding of the dynamics of this process, Nijhof and Rietdijk (1999, Journal of Business Ethics
20(1), 39–50)) suggest applying an A–B–C (antecedents, behaviors, and consequences) model to help understand the dynamics of
bullying in the workplace. Formal propositions are offered to guide both academics and practitioners to an enriched understanding
of the ethics of workplace bullying. 相似文献
20.
In response to calls for more research on how to prevent or detect fraud (ACAP, Final Report of the Advisory Committee on
the Auditing Profession, United States Department of the Treasury, Washington, DC, 2008; AICPA, SAS No. 99: Consideration of Fraud in a Financial Statement Audit, New York, NY, 2002; Carcello et al., Working Paper, University of Tennessee, Bentley University and Kennesaw State University, 2008; Wells, Journal of Accountancy, 2004), we develop a framework that identifies three psychological pathways to fraud, supported by multiple theories relating to
moral intuition and disengagement, rationalization, and the role played by negative affect. The purpose of developing the
framework is twofold: (1) to draw attention to important yet under-researched aspects of ethical decision-making, and (2)
to increase our understanding of the psychology of committing fraud. Our framework builds on the existing fraud triangle
(PCAOB, Consideration of fraud in a financial statement audit. AU Section 316, , 2005) which is used by auditors to assess fraud risk. The fraud triangle is composed of three factors that, together, predict
the likelihood of fraud within an organization: opportunity, incentive/pressure, and attitude/rationalization. We find that,
when faced with the opportunity and incentive/pressure, there are three psychological pathways to fraud nestled within attitude/rationalization:
(1) lack of awareness, (2) intuition coupled with rationalization, and (3) reasoning. These distinctions are important for
fraud prevention because each of these paths is driven by a different psychological mechanism. This framework is useful in
a number of ways. First, it identifies certain insidious situational factors in which individuals commit fraud without recognizing
it. Second, it extends our knowledge of rationalization by theorizing that individuals use rationalization to avoid or reduce
the negative affect that accompanies performing an unethical behavior. Negative affect is important because individuals wish
to avoid it. Third, it identifies several other methods fraudsters use to reduce negative affect, each of which could serve
as potential “psychological red flags” and helps predict future fraudulent behavior. Finally, our framework can be used as
a theoretical foundation to explore several interventions designed to prevent fraud. 相似文献