Utility of Ethical Frameworks in Determining Behavioral Intention: A Comparison of the U.S. and Russia

Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to behave. Competing divergence and convergence hypotheses were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also influenced by the justice criterion while Russians tend to emphasize utilitarianism. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada, Reno. His current research focuses on business ethics, national cultures, and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Correspondence regarding this article should be addressed to him: MGRS 28, University of Nevada, Reno, NV 89557–0206. James Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D. in management from the University of Colorado at Boulder. His research interests include person-organization fit, employee ethics, compensation, and selection. Jamal Barghouti (B.Sc., MBA, Ph.D Management) is currently Advisor on Petroleum Affairs, H.H. Ruler’s Court, Dubai. He is also a lecturer at local universities including Dubai University College in human resources management, international business, organizational behavior and business communication. He has about 35 years of experience in the oil industry in the U.S.A., U.K., Russia, and the Middle East.     

Business Ethics in Brazil and the U.S.: A Comparative Investigation

In this comparative survey of 126 Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decision-making within the context of business. Using Reidenbach and Robin's (1988) multi-criteria ethics instrument, we examined how these two countries' differences on Hofstede's individualism/collectivism dimension are related to the manner in which business practitioners make ethical decisions. Our results indicate that Brazilians and Americans evaluate the ethical content of actions or decisions differently when applying utilitarian criteria. By contrast, business people from both countries do not differ significantly when they use egoistic criteria in evaluating the ethical nature of business decisions.     

Consumer Ethics: A Cross-Cultural Study of the Ethical Beliefs of Turkish and American Consumers

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. Mohammed Y.A. Rawwas is Professor of Marketing at the University of Northern Iowa. He also taught as a Visiting Professor at a range of universities in Japan, France, Austria, Russia, China, Hong Kong, Trinidad and Tobago. His areas of research include ethical and social issues in marketing, cross-cultural studies, marketing education, and supply chain management. He has published extensively across these areas including works in Journal of Business Research, International Marketing Review, Journal of Consumer Ethics, and Journal of Marketing Education, among others.Ziad Swaidan is Assistant Professor of Marketing at the University of Houston-Victoria. He received his Ph.D. from the University of Mississippi. His research has appeared in several journals, including the Journal of Business Ethics, and International Business Review, among others. Mine Oyman is Assistant Professor of Marketing at Anadolu University in Turkey. Her areas of research include consumer ethics, cross-cultural studies, and marketing education. She has presented previous works at a range of international and local conferences.     

The Ethical Decision Making of Men and Women Executives in International Business Situations

While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than males. This difference was true of both U.S. and Spanish executives. Further research is warranted to develop a clearer understanding of the linkage between ethical judgment and intention to act in an ethical manner. These findings have implications for global firms, particularly regarding codes of conduct and ethics training. Sean Valentine is an Assiciate Professor of Management at the University of Wyoming. His research has appeared in journals such as Human Relations, Journal of Business Research, Journal of Business Ethics, and Journal of Personal Selling & Sales Management. Terri Rittenburg is an Associate Professor of Marketing at the Univesity of Wyoming; she is a member of the Editorial Policy Board for the Journal of Macromarketing. Her research has appeared in journals such as Psychology and Marketing, Journal of Business Ethics, and Journal of Macromarketing.     

A Comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United States

This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted.     

U.S.-American and German Business Ethics:An Intercultural Comparison

The differences between the "habits of the heart" in German and U.S.-American corporations can be described by analyzing the way corporations deal with norms and values within their organizations. Whereas many U.S. corporations have introduced formal business ethics programs, German companies are very reluctant to address normative questions publicly. This can be explained by the different cultural backgrounds in both countries. By defining these different "habits of the heart" underlying German and American business ethics it is possible to show the problems and questions within the intercultural management of values, but also the possible solutions.     

Peers Versus National Culture: An Analysis of Antecedents to Ethical Decision-making

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization Management and the Journal of Business and Psychology, among others. Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current research focuses on business ethics, national cultures and the link between management and spirituality. He has published in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences. Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D. in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others. Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the area of the international management of accounting professionals and in ethical decision making. She has published in journals such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management.     

Ethical Decision-Making Differences Between American and Moroccan Managers

Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There is a strong positive relationship between religiosity and idealism. There were mixed findings in examining the correlates of religiosity and various components of ethical intentions. Moroccan managers were more homogenous in their corporate ethical values than were the U.S. managers. The results demonstrate that (in general) idealism is a good predictor of ethical intentions and behaviors. Additionally, managers from the two countries differed in the degree of relationship between perceptions and intentions in three of the four scenarios. This study’s results confirm other research findings that, in general, female business managers have higher ethical sensitivity in terms of their ethical judgment than their male counterparts. Managerial implications are also discussed.     

Organizational Factors Encouraging Ethical Decision Making: An Exploration into the Case of an Exemplar

What factors in the organizational culture of an ethically exemplary corporation are responsible for encouraging ethical decision making? This question was analyzed through an exploratory case study of a top pharmaceutical company that is a global leader in ethics. The participating organization is renowned in public opinion polls of ethics, credibility, and trust. This research explored organizational culture, communication in issues management and public relations, management theory, and deontological or utilitarian moral philosophy as factors that might encourage ethical analysis. Our understanding of organiza tional ethics is enhanced by elucidating factors the case revealed as encouraging ethical analysisan organizational culture that emphasizes the importance of ethics, Theory Y management, a symmetrical worldview valuing innovation and dialogue, a counseling role for issues management or public relations in the dominant coalition, rewarding ethical behavior, ethical analysis using moral philosophy, consistency between individual values and organizational philosophy, and ethics training. These factors, and perhaps others as yet unidentified, worked together to create an environment that encouraged ethical decision making at the exemplar organization.     

The relationship between prior and subsequent new venture creation in the United States: A county level analysis

Minniti [Minniti, M., 2004. Entrepreneurial alertness and asymmetric information in a spin-glass model. Journal of Business Venturing 19 (5), 637-658; Minniti, M., 2005. Entrepreneurship and network externalities. Journal of Economic Behavior & Organization 57 (1), 1-27] argues that new venture creation decisions are interdependent and that the non-pecuniary network externalities and path dependencies of such decisions influence the geographic concentration of venturing activities. We apply her framework at the county level to study the association between prior and subsequent new venture creation in the U.S. Our findings indicate that there is a non-linear relationship between prior new venture creation and subsequent new venture creation, with venturing activities increasing at an increasing rate based on the amount of prior new venture creation.     

Culture and Whistleblowing An Empirical Study of Croatian and United States Managers Utilizing Hofstede's Cultural Dimensions

Leaders and managers of today's multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede's theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena.     

Advertising Contribution to a Firm's Profit: Theory and Evidence from the Airline Industry in the United States

The author examined how to make advertising efficiency more effective in achieving the profit objective of a firm. The current study allowed profitability to be influenced by both multiple controllable efficiency factors (e.g., advertising efficiency and operations efficiency) and one uncontrollable environmental factor (i.e., growth timing). The results showed that advertising efficiency was most effective in driving up a publically-traded U.S. airline's profitability when the airline happened to grow its business later than average, whereas advertising efficiency was least effective when the firm ended up growing its business earlier than average. Also shown in the results was that drivers of profitability also included operations efficiency and growth timing.     

美在华直接投资与中国对美出口商品结构关系研究

文章运用大量数据分别考察了美国在华直接投资的结构特征与中国对美国出口商品的结构特征,发现它们之间存在显著相关性.通过计量方法进一步论证了美国在华直接投资每增加一个百分点可带动劳动密集型和资本密集型产品及低、中、高技术产品对美国出口的不同出口效果,据此说明美国在华直接投资对中国向美国出口的商品结构产生了极大的影响.     

An Empirical Investigation of the Relationships between Ethical Beliefs, Ethical Ideology, Political Preference and Need for Closure

An analysis is presented of the relationships between consumers ethical beliefs, ethical ideology, Machiavellianism, political preference and the individual difference variable "need for closure". It is based on a representative survey of 286 Belgian respondents. Standard measurement tools of proven reliability and robustness are used to measure ethical beliefs (consumer ethics scale), ethical ideology (ethical positioning), Machiavellianism (Mach IV scale) and need for closure. The analysis finds the following. First, individuals with a high need for closure tend to have beliefs that are more ethical as regards possible consumer actions, and score higher on idealism and lower on Machiavellianism, than those with a low need for closure. Second, a correlation exists between political preference and ethical beliefs. Third, a significant relationship exists between ethical ideology and political preference for the two largest political parties. Fourth, individuals with a high and low need for closure have different political preferences for right-wing and left-wing parties.     

Considering the Business in Business Ethics: An Exploratory Study of the Influence of Organizational Size and Structure on Individual Ethical Predispositions

This paper explores the relationship between organizational size, structure and the strength of organization members' ethical predispositions. It is hypothesized that individuals in smaller, more flexible, organic organizations will display stronger ethical predispositions. Survey results from 209 individuals across eleven organizations indicate that contrary to expectations, larger, more rigid, mechanistic structures were associated with higher levels of ethical formalism and utilitarianism. Implications of these findings are discussed.     

The Question of Ethical Hypocrisy in Human Resource Management in the U.K. and Irish Charity Sectors

Whilst there is a growing volume of literature exploring the ethical implications of organisational change for HRM and the ethical aspects of certain HRM activities, there have been few published U.K. studies of how HR managers actually behave when faced with ethical dilemmas in their work. This paper seeks to enhance the foundations of such knowledge through an examination of the influence of organisational values on the ethical behaviour of Human Resource Managers within a sample of charities in the U.K. and the Republic of Ireland. A qualitative research design is adopted utilising semi-structured interviews. Findings highlight ethical inconsistency in people management in the charity sector arising from the clear application of strong and explicit organisational values to external client groups but their limited influence on people management strategies and practices within the organisation. Many of the ethical issues faced by HRM professionals in both countries arise from this inconsistency. In their handling of ethical dilemmas, the HRM professionals exhibit a combination of a care ethic and a concern for justice but it is also clear that in situations of management intransigence, a desire to be conscience driven often gives way to a contingent approach. Whilst respondents considered it inappropriate for the HRM function to be the conscience of the organisation, it is seen to have a key role in providing management with advice on ethical action. However, the ability of HRM to influence ethical behaviour is highly dependent on the status of the function within the organisation.     

Shaping Ethical Perceptions: An Empirical Assessment of the Influence of Business Education,Culture, and Demographic Factors

Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training.     

美国土地休耕保护计划及借鉴

美国土地休耕保护计划工程由美国政府投资,美国农业部负责实施,农民自愿参与,以期获得长期生态环境效益。CRP工程实施20多年来,美国的水土流失明显减少,土壤质量显著提高,环境质量大为改善。在美国土地休耕保护计划的执行过程中,其生态补偿的实施因其独特的理念和方式也取得了较大的成功,值得我国借鉴。     

美国财产/责任保险分销系统的分析与启示

我国财产/责任保险近年来随着经济的发展和产权制度的不断明晰,取得了一定的发展,但其保费收入与人身险保费收入的比例仍然较低.原因是多方面的,但分销系统所存在的问题是制约我国财产/责任保险发展的重要原因.文章通过分析美国财产/责任保险分销系统在实践中的运作与操作,以及背后呈现的重要的经济学原理,揭示我国财产/责任保险分销系统结构调整的必然性.     

Business Students' Perception of Ethics and Moral Judgment: A Cross-Cultural Study

Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed.