加强诚信,重塑会计职业道德

目前，会计信息失真问题已成为制约经济发展的“瓶颈”。引起了会计界的巨大反响和深思。人们从不同的侧面寻找解决问题的途径。笔者认为，会计职业道德的严重失范是导致会计信息失真的一个主要原因，它犹如一个无底的黑洞，吞噬着会计人员职业行为规范。本文试图从加强会计从业人员的诚信水平，重塑会计职业道德入手，为解决会计信息失真问题抛砖引玉。     

市场营销精品专业建设特色研究

从打造精品专业开始,真正办出高职特色,是提高学校整体办学质量,提升学生就业竞争力的必由之路.作为国家精品专业建设项目,经过几年的教学改革实践,市场营销专业建设取得了长足的发展,在教学工作与专业发展方面形成一定特色,为高职高专专业建设提供借鉴.     

An application and extension of a multidimensional ethics scale to selected marketing practices and marketing groups

The purpose of this research was to test and extend a multidimensional ethics scale developed by Reidenbach and Robin to selected marketing groups. Different marketing practices and groups were used in order to give these measures a wide variety of exposures. These measures performed well in all settings and for all practices. Factor structures in fifteen different trials identified the same three dimensions with one exception. In that exception, two dimensions merged together in five of those fifteen trials. While these dimensions captured much of the variance in the global concept of “ethical/unethical”, they did a better job of predicting the respondents’ intention to behave than the global measure. These measures also provide the researcher with a partial explanation of why the respondents answered in the manner that they did. The shifting relative importance of the three dimensions in accounting for the variance in the behavioral intention measure provides this explanation.     

论法官的职业道德建设

法官的职业道德建设，是社会主义精神文明建设的重要组成部分。它包括政治素养教育、品德教育、理想情操教育以及作风和文明礼貌教育等内涵。我们应通过政治、理论学习，通过工作实践和健全制度等途径，造就一支政治坚定、业务精通、品德高尚、作风优良的法官队伍，从而树立人民法官公正、高效、廉洁、文明的新形象。     

Marketing with integrity: ethics and the service-dominant logic for marketing

This paper examines a tendency within existing marketing scholarship to compartmentalize ethical issues. It also shows how this tendency can cause ethical tensions and conflicts in marketing practice. The emerging service-dominant (S-D) logic for marketing, as proposed by Vargo and Lusch, is explored as an example of an approach to marketing that overcomes this tendency. The S-D logic is found to be a positive development for marketing ethics because it facilitates the seamless integration of ethical accountability into marketing decision-making. Specific recommendations are made for improving the ethical climate in marketing using marketing performance measurement theory and practice.

试论会计职业道德特征和建设途径

从会计职业道德的基本特征出发,探讨了会计职业道德建设的途径:加强政治学习,提高对会计职业道德建设重要性的认识;加强职业道德教育,增强财会人员使命感;建立监督机制,以法管财;建立会计岗位轮换制度,保证会计工作质量;建立健全选拔和激励机制,提高财会人员业务素质。     

An empirical investigation of a general theory of marketing ethics

Using a scenario technique, the study tests a core portion of Hunt and Vitell’s (1986) general theory of marketing ethics in the context of a marketing research ethical dilemma. The results provide substantial support for the relationships proposed in this part of the model. Two additional hypotheses are confirmed. First, ethical judgments to resolve the dilemma are found to be jointly determined by deontological and teleological evaluations. Second, the relationship between ethical judgment and intention to adopt an ethical alternative is attenuated when its implementation does not result in a preferred consequence. Research limitations and recommendations are offered.     

Institutionalization of ethics and its consequences: a survey of marketing professionals

Because of increasing ethical problems in business, organizations have tried to control these problems by institutionalizing ethics, such as by creating new ethics positions and formulating codes of ethics. In this study, the authors develop a scale for measuring the institutionalization of ethics in organizations and assess it for dimensionality, reliability and validity. Two separate studies are conducted, both using samples drawn from an American Marketing Association practitioner population. In Study 1, using a sample of 126 marketing practitioners, we performed exploratory factor analysis on 44 institutionalization items resulting in two separate dimensions of the institutionalization of ethics construct: implicit and explicit institutionalization. Using a national sample of 306 marketing practitioners in Study 2, we performed confirmatory factor analysis on these two dimensions and investigated the effects of these dimensions on perceived importance of ethics, job satisfaction, esprit de corps and organizational commitment. Implicit institutionalization had a significant direct affect on all four of these constructs. On the other hand, explicit institutionalization significantly influenced only the perceived importance of ethics.     

营销双元性、吸收能力与企业营销绩效

基于资源编排理论,高水平的营销开发与营销探索并不一定能够给企业带来更高的营销绩效。有鉴于此,本研究将营销双元性界定为营销开发与营销探索的平衡,同时在营销活动中进行开发与探索,并检验企业吸收能力对营销双元性的销售增长效应的调节作用。对广东省227家中小外向型民营企业进行问卷调查,并结合二手财务数据进行实证研究,结果表明：（1）营销双元性对企业销售增长的影响呈向上的凹形曲线;（2）高水平营销开发的企业中,营销双元性对销售增长的二次效应更强,即营销双元性对销售增长具有积极影响;（3）营销开发与营销探索通过营销双元性间接对企业销售增长产生影响。     

Institutional pressures and marketing ethics initiatives: the focal role of organizational identity

Institutional theory implies that normative societal expectations create pressures for organizations to respond acceptably to important institutional constituents. Although the role of the institutional environment on marketing has been studied, the organizational mechanisms by which firms respond to societal pressures remain under-investigated. We suggest that an important determining factor involves organizational identity, which drives firm response to societal norms and facilitates its quest for legitimacy. Accordingly, this study contributes to organizational theory in marketing by casting identity as the focal mechanism in the firm’s response to the institutional environment. Marketing ethics and CSR issues frame this research given natural synergies with institutional and organizational identity theories and evidence that increasingly, firms must respond to societal expectations involving ethics in their marketing practices. Using game theoretical models and economic experiments, we find that the influence of the institutional environment emerges through firm identity, affecting resource allocation to ethical product augmentation.     

Establishing human brands: determinants of placement success for first faculty positions in marketing

Based on primary data spanning 5 years, we examine factors that influence the entry-level placement of marketing doctoral candidates at U.S. universities and colleges. Contributing to the emerging research on human brands, we identify marketing doctoral candidates’ intrinsic and extrinsic brand cues that influence their number of AMA interviews, campus visit offers, and starting base salary. The strongest brand cue is the research productivity of candidates’ doctoral degree-granting departments. A related cue that also predicts initial salary is the candidates’ advisors’ research record. Further, when beginning the job search, doctoral students who have a top research publication, who have a dissertation proposal defended with data, and who have attended the AMA-Sheth Foundation Doctoral Consortium receive a substantial entry salary premium. Based on branding frameworks and theories of academic rewards, this study adds to the emerging knowledge on both the concept of human brands as well as the growing literature on issues relating to marketing academia.     

Commentary on an empirical investigation of a general theory of marketing ethics

The article “An Empirical Investigation of a General Theory of Marketing Ethics” by Mayo and Marks constitutes a major effort at testing the theory of marketing ethics developed by Scott Vitell and me (1986). Mayo and Marks (hereafter, “M&M”) deduce several key research hypotheses from the theory, test those hypotheses using a marketing research scenario, and conclude: “The core relationships in Hunt and Vitell’s model appear to capture much of the decision-making processes that marketing managers employ in resolving an ethical dilemma.” Although no single empirical study ever provides a definitive test of a theory, their encouraging findings will likely prompt further empirical studies. The objective of this commentary is not to criticize the design of M&M’s research, for there is no such thing as a perfect research design. All efforts to test empirically a theory will necessarily involve significant amounts of interpretive creativity and there are always trade-offs to be made. Rather, the objective here is to (1) review certain exemplary aspects of the M&M research design, (2) suggest some alternative interpretations and procedures for future researchers in this area to consider, and (3) show how some of the issues in their article relate to more fundamental philosophy of science concerns.     

Hoarding behavior among consumers: Conceptualization and marketing implications

In the western world, and in the United States in particular, there has been an abundance of food, materials and fuel over the past several decades. However, many futurists suggest this condition will soon change and a wide range of scarcities will result. Conditions in underdeveloped countries suggest one probable reaction to shortages in hoarding. In light of the predicted shortages this paper (1) develops definition and conceptualization of what constitutes hoarding, and (2) examines the influence hoarding activities have on channel decisions. An overriding purpose of the paper is to generate interest and research into the topic before conditions necessitate that concern.     

Perceived environmental turbulence and its effect on selected entrepreneurship,marketing, and organizational characteristics in industrial firms

Entrepreneurship and marketing are approached as proactive corporate responses to an increasingly dynamic, threatening, and complex external environment. Both represent organizational orientations built around creativity, innovativeness, flexibility, and risk-taking. A conceptual model is proposed relating the levels of entrepreneurship, marketing activity, and marketing-related structure of a firm to the degree of perceived environmental turbulence confronting the firm. Results of a survey involving personal interviews with managers in 93 firms representing six industries are reported. Turbulence is found to have a significant causal impact on both the levels of entrepreneurship and the marketing orientation of the firm, but not on structural variables.     

Representing the perceived ethical work climate among marketing employees

This research develops and tests a measurement model representing the ethical work climate of marketing employees involved in sales and/or service-providing positions. A series of studies are used to identify potential items and validate four ethical-climate dimensions. The four dimensions represent trust/responsibility, the perceived ethicalness of peers’ behavior, the perceived consequences of violating ethical norms, and the nature of selling practices as communicated by the firm. Both first- and second-order levels of abstraction are validated. Relationships with role stress, job satisfaction, and organizational commitment are described and discussed. The scale is unique from previous attempts in its scope, intended purpose (marketing employees), the validation procedures, and in that it is not scenario dependent. The results suggest the usefulness of the marketing ethical climate construct in both developing theory and in providing advice for marketing practice. Barry J. Babin (Ph.D., Louisiana State University) is an associate professor of marketing at the University of Southern Mississippi. His research involves behavioral interactions between exchange actors and the environment. Barry’s research appears elsewhere in theJournal of Marketing, theJournal of Retailing, theJournal of Consumer Research, theJournal of Business Research, and other professional publications. He is the immediate past president of the Society for Marketing Advances and the current Marketing Section Editor of theJournal of Business Research. James S. Boles (Ph.D., Louisiana State University) is an associate professor of marketing at Georgia State University. His research concentrates on the multifarious aspects of selling, particularly on job-related attitudinal and behavioral outcomes. His research appears elsewhere in theJournal of Marketing, theJournal of Retailing, theJournal of Applied Psychology, theJournal of Business Research, and other professional publications. He is highly involved in sales and creative training. Donald P. Robin (DBA, Louisiana State University) is the J. Tylee Wilson professor of business ethics in the Wayne Calloway School of Business and Accountancy at Wake Forest University. His research appears elsewhere in theJournal of Marketing, theAccounting Review, theJournal of Business Research, theAmerican Business Law Journal, and many other places. He has published in several business ethics journals includingBusiness Ethics Quarterly, theJournal of Business Ethics, and theBusiness and Professional Ethics Journal. He is a Distinguished Fellow of the Society for Marketing Advances.     

感知价格影响公众乘坐高铁出行意向的机制研究

在高铁客运日渐普及,但高铁票价仍饱受争议的背景下,本文在构建行为意向模型的基础上,使用结构方程模型法,探讨感知价格影响公众乘坐高铁出行意向的机制。实证分析表明,公众乘坐高铁出行意向的形成规律表现为感知质量→感知价值→满意度→乘坐意向,或感知质量→满意度→乘坐意向。感知价格对上述规律的影响表现在两个方面:第一,作为前置变量,感知价格不仅直接抑制了公众乘坐高铁出行的意向,还通过抑制感知价值间接影响了乘坐意向,而且感知价格对感知价值的抑制作用要大于感知质量的促进作用;第二,作为调节变量,感知价格影响了感知价值对满意度、满意度对乘坐意向作用的强度。这一结论对于理解感知价格作用于行为意向的机制、优化高铁的运营管理具有一定的启示。     

Improving customer-focused marketing capabilities and firm financial performance via marketing exploration and exploitation

Evidence within the marketing literature has shown that marketing capabilities are important drivers of firm performance. However, very little is known about how firms improve their marketing capabilities via the embedding of new market knowledge. Organizational learning theory provides us with a theoretical lens through which we can examine how existing customer-focused marketing capabilities may be improved and new customer-focused marketing capabilities may be created via marketing exploitation and exploration capabilities. In addition, this study investigates whether ambidexterity in marketing exploration and exploitation exists and finds that firms cannot do both at high levels without risking a negative impact on customer-focused marketing capabilities. This study also presents findings demonstrating how improving the two customer-focused marketing capabilities in our study, brand management and customer relationship management, impacts objective financial performance.     

高等专科学校英语专业学生英语学习动机调查与分析

外语学习动机是影响学习者语言学习效果的重要因素之一。国内外许多学者对其进行了大量的研究。Gard-ner和Lambert把英语学习动机分为工具型动机和融合型动机。动机还可以分为内在动机和外在动机;长期动机和短期动机。通过对专科学校英语专业学生英语学习动机进行了问卷调查和数据统计,对英语学习动机类型、动机现状、动机强度以及动机类型和动机强度与学习成绩之间的关系进行分析。对如何帮助学生调整和激发动机提出了具体的建议。     

Relationship marketing and the consumer

Conclusion Collectively, the responses of the individuals interviewed reveal that there is a multitude of reasons for participating in a marketing relationship. Although many of the reasons are cognitive in nature, many others are affective. This affective “dimension” of relationship marketing remains unexplored but would seem to offer great promise for explaining the long-term nature of a firm-consumer relationship. Moreover, a liberal interpretation of the collective responses of the interviewed individuals suggests an alternative fundamental axiom of relationship marketing consistent with the definition of Angeles (1992): Consumers enter into a marketing relationship because they expect to receive positive value from their participation. Acceptance of this axiom would seem to suggest a conceptualization and research agenda much broader and potentially more productive than that associated with the axiom currently being offered. Sheth and Parvatiyar have raised a question that, despite its obviousness in retrospect, has yet to be addressed satisfactorily. Hopefully their article will prove to be the genesis of an answer. Although no one is likely to agree with all of their propositions, or even their speculation that relationship marketing will ultimately improve marketing productivity, Sheth and Parvatiyar have done the discipline a service by focusing attention on a neglected topic. Indeed, what they have effectively done is to challenge the discipline to debate what they believe to be the fundamental axiom of relationship marketing in consumer markets. Regardless of the outcome of this debate, marketing knowledge will have advanced. A former editor of theJournal of the Academy of Marketing Science and theJournal of Marketing Research, he is currently working on a new formula for determining sample size in surveys.