The Relationship Among Knowledge,Opportunity, and Ethical Perceptions: A Cross-National Investigation

The focus of this paper was to study the effectof prior knowledge and situationalopportunities on ethically questionablebehaviors among students of differentnationalities. A study was conducted toinvestigate the role and impact of thepredictor variables (knowledge and opportunity)on ethical perceptions toward copyrightviolations. The study also examined thedirect and the moderating effects of age,nationality, ethnic identity, gender, andeducation major. The research was conducted ona sample of 160 students of an Americanuniversity located on the U.S.–Mexican border. The results indicate that the predictorvariables, knowledge and opportunity,significantly affect ethical perceptions. Demographic variables like age, nationality,gender, and education major had no directeffects ethical perceptions. Different ethnicidentities, however, exhibited significantdifferences in their ethical perceptions. Onexamining moderating effects of the demographicvariables, younger respondents weresignificantly different from older respondents. Differences between the ethnic identityconstruct and nationality are highlighted. Implications of prior student knowledge aboutethical standards and expectations arediscussed.     

Ethical and Unethical Leadership: A Cross-Cultural and Cross-Sectoral Analysis

Current literature on ethical leadership and unethical leadership reflects a Western-based private sector perspective, pointing toward a compliance-oriented understanding of ethical and unethical leadership. As today’s executives increasingly have to ethically lead across different cultures and sectors, it becomes vitally important to develop a more holistic picture how ethical and unethical leadership is perceived in the Western and Eastern cultural cluster and the private and the public/social sector. Addressing this issue, the present study aims to identify cross-cultural and cross-sectoral commonalities and differences in international executives’ perceptions of ethical and unethical leadership. Findings from in-depth interviews (N = 36) with executives from Western and Eastern cultures working in the private or the public/social sector reveal collectively held perceptions of ethical leadership (including leader honesty, integrity, concern for responsibility/sustainability, and people orientation) and of unethical leadership (referring to leader dishonesty, corruption, egocentrism, and manipulation). Results indicate limited support for a compliance-oriented perspective on ethical and unethical leadership but yield a much greater trend toward a value-oriented perspective. Concrete practice examples illustrate these different perspectives. Cultural and sectoral particularities of executive perceptions of ethical and unethical leadership are discussed.     

女性CEO会雇佣更多的女性下属吗？ ——基于中国家族上市公司的经验数据

学界对于女性上级是否更愿意雇佣女性下属的问题一直存在争议。基于中国家族上市公司2008-2016年的经验数据，实证检验了CEO的性别身份对高管团队中女性下属雇佣的影响以及CEO的家族身份在二者关系中的调节作用，研究发现家族企业女性CEO雇佣的女性下属比男性CEO少；进一步地，女性CEO对具有同样家族身份的女性下属的雇佣是最低的，即家族女性CEO雇佣的家族女性下属在所有CEO中是最少的；同样地，非家族女性CEO雇佣的非家族女性下属在所有CEO中也是最少的。研究拓展了象征主义理论在家族企业女性高管雇佣上的适用情境与条件机制，丰富了性别与家族企业领域的研究成果。     

The Impact of Occupational Community on the Quality of Internal Control

Senior executives in major corporations have drawn attention in recent years for a range of unethical activities. Despite a rise in measures to protect against such lapses, executives still make decisions whether or not to comply with reporting standards, best practices, industry norms and legislation. The prior literature in this area addresses individual characteristics of decision makers and social networks between executives and boards of directors, but to this point has largely overlooked group dynamics of the executive team. Our study addresses this gap and examines the relationship between an occupational community of top executives and the quality of internal control. We construct a unique measure for the executive occupational community based on CEO and CFO’s joint tenure. Our findings show that the number of years of CEO/CFO’s joint tenure is significantly and negatively associated with internal control weakness, suggesting that the longer the executive relationship, the lower the likelihood of internal control weakness. Our study indicates that the presence of an occupational community contributes to better internal control.     

Gender differences in executive compensation: Variation with board gender composition and time

This paper uses EXECUCOMP, COMPUSTAT and Investor's Responsibility Resource Center data to examine gender differences in executive salaries and total compensation from 1996 to 2004. We find that the salaries of female executives are about 5 percent lower than those of male executives, controlling for executive, firm, and board characteristics, and that the gap exists primarily in the lower officer ranks, where women are relatively highly concentrated. The gender difference in salary is larger in firms with more male-dominated boards; perhaps not coincidentally, such firms are also found to have fewer female executives in top managerial positions as well as lower probabilities of having any top female executives at all. The results of Oaxaca wage decompositions suggest that, although the magnitude of the gender difference decreases slightly over the sample period, the share of the gender difference that is due to unobserved factors remains basically steady or even increases. Thus, although women have become better represented in top executive jobs in recent decades, their relative salaries remain below those of men, possibly due in part to governance structures that remain male-dominated.     

The Five Stages of Executive Coaching: Better Process Makes Better Practice

There remains a paucity of research investigating the efficacy of executive coaching. Ambiguity surrounds its definition, its methodology and outcomes. Despite this, the executive coaching remains a viable business proposition. Practitioners bring services to the business community offering services that transcend traditional performance management consultations establishing independent “performance-driven” relationships with executives. This paper examines the process of coaching suggesting that a better understanding of process will enhance practice efficacy and accelerates empirical investigations. In addition, ethical, confidential and legal issues require attention when planning to utilize an executive coach. All this implicates the need to better understand coaching – and how it typically operates. Case studies are provided in the examination of coaching consultations in Fortune 100 settings.     

The value of human resource management for organizational performance

All executives would like to see their organizations perform better, and most search for tools that can help make this happen. For decades, human resource managers have believed that their function enhances performance. This contention has been met with skepticism on the part of executives, who wonder whether funds allocated to the human resource function are good investments. Dozens of studies have examined this issue, but their inconsistent results have provided no conclusions. To resolve a long-standing and controversial question – does human resource management matter for organizational performance? – we take stock of the available evidence. Based on data from over 19,000 organizations, we conclude that human resource management adds significant value for organizations. In addition, the value added is strongest when human resource systems are emphasized rather than individual practices, when human resource management decisions are tied to strategy, and among manufacturing firms.     

Corporate Governance, Ethics, and the Backdating of Stock Options

Backdating of stock options is an example of an agency problem. It has emerged despite all the measures (i.e., new regulations and additional corporate governance mechanisms) aimed at addressing such problems? Beyond such negative controlling measures, a more positive empowering approach based on ethics may also be necessary. What ethical measures need to be taken to address the agency problem? What values and norms should guide the board of directors in protecting the shareholders’ interests? To examine these issues, we first discuss the role values and norms can play with respect to underlying corporate governance and the proper role of directors, such as transparency, accountability, integrity (which is reflected in proper mechanisms of checks and balances), and public responsibility. Second, we discuss various stakeholder approaches (e.g., government, directors, managers, and shareholders) by which conflicts of interest (i.e., the agency problem) can be addressed. Third, we assess the practice of backdating stock options, as an illustration of the agency problem, in terms of whether the practice is legally acceptable or ethically justifiable. Fourth, we proceed to an analysis of good corporate governance practice involving backdating options based on a series of ethical standards including: (1) trustworthiness; (2) utilitarianism; (3) justice; and (4) Kantianism. We conclude that while executive compensation schemes (e.g., stock options) were originally intended to help remedy the agency problem by tying together the interests of the executives and shareholders, these schemes may have actually become “part of the problem,” and that the solution ultimately depends upon whether directors and executives accept that all of their actions must be based on a set of core ethical values.     

Gender Differences in Ethical Perceptions of Salespeople: An Empirical Examination in Turkey

Researchers on gender and ethical decision-making have recently emphasized the differences between men's and women's ethical perceptions. This study is concerned with the perceptions of salespeople working in clothing and medical equipment sectors in Turkey. It regards the perceptions of colleagues of opposing genders in ethically questionable situations. The evaluation of salespeople's responses for 14 ethical scenarios indicates that there is no significant difference in ethical perception based on gender. Each gender predicted that their counterpart's response would be the same as their own. The study also examined the effects of some demographic factors as well as the firm's sector on the salespeople's ethical perceptions and found that there are both differences and similarities in detail between genders of salespeople within ethically questionable situations.     

Organizational Ethics in Developing Countries: A Comparative Analysis

Relationships with one’s employees, co-workers, or superiors create ethical dilemmas. Employees’ judgments and ethical perceptions have been extensively studied in Western cultures, but not in developing countries. The purpose of this investigation is to examine employees’ self-reported work-related ethics and compare them to their perceptions of co-workers’ and top managements’ along various morally challenging situations in three developing countries’ organizations. Saudi Arabia, Kuwait, and Oman, known as the Gulf countries, were selected as the research setting – and provided the sampling frame – for this study. The results suggest that respondents perceived all ethically challenging situations as unethical and had significant differences among themselves regarding the ethical perceptions of self, as compared to perceptions of peers’, and top managements’. Discussion of the results and implications are provided.     

Corporate Governance,Ethics, and the Backdating of Stock Options

Backdating of stock options is an example of an agency problem. It has emerged despite all the measures (i.e., new regulations and additional corporate governance mechanisms) aimed at addressing such problems? Beyond such negative controlling measures, a more positive empowering approach based on ethics may also be necessary. What ethical measures need to be taken to address the agency problem? What values and norms should guide the board of directors in protecting the shareholders’ interests? To examine these issues, we first discuss the role values and norms can play with respect to underlying corporate governance and the proper role of directors, such as transparency, accountability, integrity (which is reflected in proper mechanisms of checks and balances), and public responsibility. Second, we discuss various stakeholder approaches (e.g., government, directors, managers, and shareholders) by which conflicts of interest (i.e., the agency problem) can be addressed. Third, we assess the practice of backdating stock options, as an illustration of the agency problem, in terms of whether the practice is legally acceptable or ethically justifiable. Fourth, we proceed to an analysis of good corporate governance practice involving backdating options based on a series of ethical standards including: (1) trustworthiness; (2) utilitarianism; (3) justice; and (4) Kantianism. We conclude that while executive compensation schemes (e.g., stock options) were originally intended to help remedy the agency problem by tying together the interests of the executives and shareholders, these schemes may have actually become “part of the problem,” and that the solution ultimately depends upon whether directors and executives accept that all of their actions must be based on a set of core ethical values.     

Business Ethics of Korean and Japanese Managers

This is a study of 288 Korean and 323 Japanese Business executives. The result indicates that, (1) the business executives believe basically in higher level business ethics, but (2) they occasionally have to make unethical business decisions which conflict with their personal values, because of prevailing business practices. (3) However, they think higher ethical standards is useful for long-term profit and for improving workers' attitudes, and the standards can be improved, and (4) to improve ethical standards, model setting by superiors is the most important and clear-cut company policies and code of ethics are essential.     

Codes of Ethics as Signals for Ethical Behavior

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code.     

An investigation of gender differences in on-line privacy concerns and resultant behaviors

This study examines whether gender differences are apparent in attitudes and behaviors toward advertising and marketing practices involving information gathering and privacy on-line. As part of a larger study, 889 internet users nationwide were surveyed using electronic mail. Results indicated that women and men differed significantly in their attitudes toward several practices, with women generally appearing more concerned about the effect the practice would have on their personal privacy. Additionally, the study found that men were likely to adopt behaviors to protect their privacy when they became concerned; women, however, rarely adopted protective behaviors. Implications for web advertisers are provided.     

The good,the bad and the uncertain: Employers' perceptions of former entrepreneurs

Do employers perceive former entrepreneurs as suitable candidates for paid employment? We argue that (positive and negative) stereotypes and uncertainty drive employability perceptions regarding former entrepreneurs; these perceptions are contingent upon job type and the background of both the applicant and the person evaluating them. Two empirical studies yield broad support for our predictions. In Study 1 (a vignette study), we find lower employability perceptions regarding former entrepreneurs compared to other applicants, which are significantly mediated by positive and negative stereotypes as well as uncertainty perceptions. In Study 2 (conjoint experiments with two separate samples: recruiters and executives), we substantiate the results of Study 1, revealing that when former entrepreneurs apply for a job involving personnel responsibility or when there is evidence of a failure in their vita, they are less likely to face devaluations. Further, we find evidence for similarity effects; more specifically, entrepreneurs do not suffer from employability devaluation when the recruiter is a part-time entrepreneur or the executive is the business owner. We discuss the implications as part of the employability debate about former entrepreneurs.     

An Examination of the Contribution of Dispositional Affect on Ethical Lapses

The popular press and academic research has focused primarily on the characteristics of corporate leaders. Subordinates have been studied much less frequently than leaders and yet they play a pivotal role in destructive leadership processes. An area holding significant potential to bring clarity to subordinates?? ability to withstand (or succumb) to pressures from superiors is dispositional affect. In our exploratory study, we examine how specific affective states influence subordinates?? unethical behavior. We performed an experiment with 63 mid-level managers having significant work experience. Participants were given ethical scenarios and asked to assess their intentions to comply with their superiors?? requests to engage in unethical conduct. The participants also completed the positive affect negative affect schedule (PANAS) which provides measures of affective states. Our results provide support for theory-based predictions. The findings of our study make important contributions and have implications to both practice and theory. First, we identify certain affective states that encourage subordinates to adopt the behavior of a conformer or colluder and thus be susceptible to their superiors?? unethical directives. Second, our results suggest the need for training programs to assist employees in managing affect in the work place and consideration of organizational changes that provide a culture of empowerment of its employees. Third, unlike a large majority of prior research, we measured naturally occurring affective states rather than providing a contrived (and potentially exaggerated) triggering event to elicit affective states. Fourth, we examined specific affective states rather than examining only general positive and negative valence categories.     

Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality

This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy.     

Ethical decision–making in business: focus on Mauritius

This paper explores management attitudes towards ethical issues in an attempt to shed some light on the determinants of ethical issue intensity in the context of business. A sample of business executives in Mauritius was surveyed in order to establish their ethical perceptions when exposed to potentially questionable business practices. The findings demonstrated the significant influence of factors associated with moral deliberations on strategies for ethical decision–making as compared with the impact of company policy and legal requirements. Participants revealed that, irrespective of codes of conduct, personal ethics predominate when it comes to making ethical choices. Some view the behaviour of management as a key determinant of ethical conduct. This trend differs from predictions in the literature. To date, research conducted in the developed world shows that employee perception of ethics of their superiors is a stronger predictor of behaviour than employees' personal ethical beliefs. This article focuses on Mauritius as an emerging economy, and looks at potential strategies for ethical decision–making, where business people do not necessarily operate under a specific code of conduct.     

The role of talent-perception incongruence in effective talent management

This study examines the effect of talent management (TM) practices, differentiation strategies, and incongruent talent perceptions in terms of psychological-contract fulfillment. The outcomes of the quantitative analysis of 2660 respondents within 21 organizations show the importance of actively attending to talent-perception incongruence. Incongruence occurs in situations where the organization's executives perceive an individual as ‘talent’, but the individual is unaware of this, and also the other way around: the situation in which the organization's executives do not consider an individual as ‘talent’ while the individual believes that they do. Although the increased use of TM practices is related to higher psychological-contract fulfillment, this relationship is negatively affected by incongruent talent perceptions. Our results show the importance of clearly defining talent and communicating this clearly to all employees. This is particularly important when the talent strategy is perceived as exclusive rather than inclusive.     

A Scale to Assess Ethical Leadership of Indian Private and Public Sector Managers

Three hundred forty middle-level managers from two private and two public sector manufacturing companies in India rated their superiors on 22 items of ethical leadership. Factor analysis of the scores on such items yielded two dimensions of ethical leadership: (a) empowerment, and (b) motive and character. Items of the scale had high reliability, validity, and discriminative power. On two dimensions of ethical leadership, the superiors self-rated themselves more favorably than their subordinates rated them. This justified the proposal to consider the subordinates' ratings to their superiors in assessing ethical leadership. Subordinates perceived their superiors more ethical in private sector than in public sector. Subordinates' manipulative behavior, and cheating in performance and misuse of finance were less frequent in the presence of ethical superiors. Also, ethical superiors enhanced the job performance, job involvement and affective commitment of their subordinates but not their continuance commitment.