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1.
This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures
such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working
in business and accounting. While financial statement analysis and regulatory requirements are important technical topics,
the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and
living life well. This paper briefly describes the development and assessment of one approach to presenting ethics built around
a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential
role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the
importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult
circumstances. This encouragement may serve them well in school and later in their careers. 相似文献
2.
What follows is a dialogue, in the Platonic sense, concerning the justifications for "business ethics" as a vehicle for asking questions about the values of modern business organisations. The protagonists are the authors, Gordon Pearson – a pragmatist and sceptic where business ethics is concerned – and Martin Parker – a sociologist and idealist who wishes to be able to ask ethical questions of business. By the end of the dialogue we come to no agreement on the necessity or justification for business ethics, but on the way discuss the uses of philosophy, the meanings of integrity and trust, McDonald's, a hypothetical torture manufacturer and various other matters. 相似文献
3.
The notion of ethics in business continues to receive considerable attention. Many universities and professional organizations have attempted to address the issue of ethics by adding ethics courses to the curriculum and by creating codes of ethics for individuals working in that field. A study of students in Australia has shown that students majoring in marketing are more prone to less-than-ethical behavior than are other students. In an attempt to better understand the attitudes of future marketers in the US, we examine the attitudes of marketing majors interms of an ethical practices code and with respect toa set of ethical value statements. The ethical perspectives of marketing majors are compared to thoseof other business majors. In addition, the effect of taking a course in ethics is examined. 相似文献
4.
Designing and Delivering Business Ethics Teaching and Learning 总被引:5,自引:0,他引:5
The recent corporate scandals in the United States have caused a renewed interest and focus on teaching business ethics. Business schools and their faculties are reexamining the teaching of business ethics and are reassessing their responsibilities to produce honest and truthful managers who live lives of integrity and ethical accountability. The authors recognize that no agreement exists among business schools and their faculties regarding what should be the content and pedagogy of a course in business ethics. However, the authors hold that regardless of one’s biases regarding the content and pedagogy, the effective teaching of business ethics requires that the instructor in designing and delivering a business ethics course needs to focus particular attention on four principal questions: (1) what are the objectives or targeted learning outcomes of the course? (2) what kind of learning environment should be created? (3) what learning processes need to be employed to achieve the goals? and (4) what are the roles of the participants in the learning experience? The answers to these questions provide the foundations for any business ethics course. The answers are major determinants of the impact of a business ethics course on the thinking of students and the views on the ethical and professional accountabilities and responsibilities of managers in the workplace. 相似文献
5.
Sigmund Wagner-Tsukamoto 《Journal of Business Ethics》2008,82(4):835-850
The article suggests that in a modern context, where value pluralism is a prevailing and possibly, even ethically desirable
interaction condition, institutional economics provides a more viable business ethics than behavioural business ethics, such
as Kantianism or religious ethics. The article explains how the institutional economic approach to business ethics analyses
morality with regard to an interaction process, and favours non-behavioural, situational intervention with incentive structures and with capital exchange. The article argues that this approach may have to be prioritised over behavioural business ethics, which tends to analyse
morality at the level of the individual and favours behavioural intervention with the individual’s value, norm and belief system, e.g. through ethical pedagogy, communicative techniques, etc. Quaker ethics is taken as an example of behavioural ethics.
The article concludes that through the conceptual grounding of behavioural ethics in the economic approach, theoretical and
practical limitations of behavioural ethics, as encountered in a modern context, can be relaxed. Probably only then can behavioural
ethics still contribute to raising moral standards in interactions amongst the members (stakeholders) of a single firm, and
equally, amongst (the stakeholders of) different firms.
Dr. Sigmund Wagner-Tsukamoto is researcher in business ethics, organisational economics and economic issues that concern the
Old Testament. He is placed at the School of Management of the University of Leicester, UK. He holds two doctorates, one in
social studies from the University of Oxford, UK, and one in economic studies from the Catholic University of Eichstaett,
Germany. He has widely published on green consumerism and institutional economic issues that concern organization theory,
business ethics theory and an economic interpretation of the Old Testament. His publications include the books Understanding
Green Consumer Behaviour (Routledge, 2003) and Human Nature and Organization Theory (Edward Elgar, 2003). 相似文献
6.
Gjalt de Graaf 《Journal of Business Ethics》2006,68(3):347-361
Due to the domain characteristics of business ethics, a contractarian theory for business ethics will need to be essentially different from the contract model as it is applied to other domains. Much of the current criticism of contractarian business ethics (CBE) can be traced back to autonomy, one of its three boundary conditions. After explaining why autonomy is so important, this article considers the notion carefully vis à vis the contracting partners in the contractarian approaches in business ethics. Autonomy is too demanding a condition for the realm of CBE. But a less stringent version of the contract may be possible, a version which uses the contract as a heuristic device, which merely requires moral responsibility. Furthermore, it is argued that views of (human) agency and the moral subject should be made explicit in such a theory. 相似文献
7.
Domingo García-Marzá Carmen Ferrete Sarria Elsa González Esteban 《Journal of Business Ethics》1999,22(3):261-271
The purpose of this article is to present a business ethics case from the viewpoint of discursive ethics. Dialogue and subsequent agreement constitute two key ideas of European identity and are two basic concepts of discursive ethics thinking. Our choice for this type of approach was determined by several reasons, of which there are three that should be pointed out, as they can be considered an heritage of the European way of thinking:1) the need for a rational dialogue, in which all those affected -- or, failing that, the people acting in their name -- are represented, as a way to find solutions to conflicts;2) the importance of respecting a set of conditions ensuring equal opportunities and total symmetry among the participants; and3) obliged respect for the universalization principle, which establishes that a decision is morally correct when it can or could be accepted by all those whom it affects, present or future.In order to present this case, the following steps are taken. Firstly, a brief summary of the case will be provided, defining the different ways of approaching the problem and the resulting map of interests. Secondly, the different interests and values, which came into play, are analysed. Finally, we go over the different approaches that were made to reach a solution before considering dialogue, which turned out to be the most decisive. 相似文献
8.
Thomas Beschorner 《Journal of Business Ethics》2006,66(1):127-139
By focusing on the reasoned debate in the discourse-ethical approach to business ethics, this paper discusses the possibilities and limitations of moral reasoning as well as applied economic and business ethics. Business ethics, it is contended, can be looked at from the standpoint of two criteria: justification and application. These criteria are used to compare three approaches: the Integrative Business Ethics, developed by Swiss philosopher Peter Ulrich, the Cultural Business Ethics of the Nuremberg School in German business ethics, and the concept of “Good Conservation” by Frederick Bird. It is argued that discourse-ethical approaches can be called upon for justifying moral principles. Improving the chances of their application, however, necessitates a good understanding of lifeworlds and culturally developed institutional settings. Bearing this in mind, further research perspectives stressing a linkage between discourse-ethical and critical approaches in social sciences are suggested.Dr. Thomas Beschorner is head of the research group “Social Learning and Sustainability” at University of Oldenburg, Germany and currently Visiting-Professor at McGill University, Montreal, Canada 相似文献
9.
Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations 总被引:1,自引:1,他引:0
The education of students and professionals in business ethics is an increasingly important goal on the agenda of business
schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional
programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content,
instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of
business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact
on increasing outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological
moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications
for␣future research and practice in business ethics are discussed. 相似文献
10.
Kun Young Chung John W. Eichenseher Teruso Taniguchi 《Journal of Business Ethics》2008,79(1-2):121-132
This paper reports the results of a survey of 842 undergraduate business students in four nations – the United States of America
(the USA), the Peoples’ Republic of China (the PRC), Japan, and the Republic of Korea (the ROK). This survey asked students
to respond to four scenarios with potentially unethical business behavior and a string of questions related to the importance
of ethics in business strategy and in personal behaviors. Based on arguments related to differences in recent historical experiences,
the authors suggest that student responses may be as different within the East Asian (Confucian) environment as they are between
this environment as a whole and the USA. Survey results indicate a greater perception of ethical problems and more importance
placed on ethics per se in business practices, as well as less of an emphasis on social harmony (a key distinguishing characteristic of Confucian
values identified in prior research) on the part of USA students. At the same time, substantial national differences in response
are also witnessed within the set of East Asian students. A priori expectations as to the manner in which these East Asian responses should vary based on differences in recent historical experiences
are partially, but not fully, supported. The authors argue that the key value of the reported research rests on a demonstration
that national differences within a common cultural (e.g., East Asian or Confucian) area can be as great as differences across cultural (East vs. West) areas and that practitioners
of global business must fine-tune their expectations as to acceptable business and personal actions to accommodate specific
national historical experiences to be effective.
Professors Chung and Eichenseher are professor of accounting at their respective universities. Professor Taniguchi's primary
field of study is economics. 相似文献
11.
Well-established, well-intended and well-designed business ethics teaching can still have little effect. This is not surprising, as long as business ethics does not undertake a business-school-wide dialogue about goals and obstacles, not least as an example of stakeholder participation. The article elaborates such views in a systematic fashion and formulates a list of thirteen premises and nine recommendations in thesis format. 相似文献
12.
Business ethics is once again a hot topic as examples of improper business practices that violate commonly accepted ethical norms are brought to our attention. With the increasing number of scandals business schools find themselves on the defensive in
explaining what they are doing to help respond to the call to teach ‘‘more’’ business ethics. This paper focuses on two issues germane to business ethics teaching efforts: the
‘‘targeted output’’ goals of teaching business ethics and when in the curriculum business ethics should be taught. 相似文献
13.
It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as ?business ethics’ and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model consists of three principal components (i.e. expectations, perceptions and evaluations) that are interconnected by five sub-components (i.e. society expects; organizational values, norms and beliefs; outcomes; society evaluates; and reconnection). The introduced model makes a contribution to the creation of a conceptual framework for business ethics. A few tentative conclusions may be drawn from the introduced model of business ethics. The model aspires to be highly dynamic. The ultimate outcome is dependent upon the evolution of time and contexts. It is also dependent upon and provides reference to the behaviours and perceptions of people. The model proposes business ethics to be a continuous and an iterative process. There is no actual end of the process, but a constant reconnection to the initiation of successive process iterations of the business ethics model. The principals and sub-components of the model construct the dynamics of this continuous process. They provide guidance on what and how to explore our common efforts to understand the phenomenon known as business ethics. The model provides opportunities for further research in the field of business ethics. 相似文献
14.
Over the past 20 years business ethics in Europe witnessed a remarkable growth. Today business ethics is faced with two challenges.
The first comes from the social sciences and consultants who have both reclaimed the topics of business ethics, regretfully
often at the loss of the proper ethical perspective. The second comes from the remarkable rise of corporate social responsibility
which has pushed aside the mainstream business ethics methodology with its emphasis on moral deliberation by the individual.
These challenges can be tackled by an institutional transformation in business ethics that links up to the long-standing European
tradition of institutional analysis of the market. The second remedy is an enlargement of the research agenda in business
ethics by coming closer to other parts of applied ethics where the business ethics view is at this moment grossly neglected. 相似文献
15.
Gillian Rice 《Journal of Business Ethics》1999,18(4):345-358
As global business operations expand, managers need more knowledge of foreign cultures, in particular, information on the ethics of doing business across borders. The purpose of this paper is twofold: (1) to share the Islamic perspective on business ethics, little known in the west, which may stimulate further thinking and debate on the relationships between ethics and business, and (2) to provide some knowledge of Islamic philosophy in order to help managers do business in Muslim cultures. The case of Egypt illustrates some divergence between Islamic philosophy and practice in economic life. The paper concludes with managerial implications and suggestions for further research. 相似文献
16.
The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion
that good ethics in the development and uses of information technology correspond to the basic business principle that good
ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice versa. IT professionals are professionals in businesses; a difficulty presented to these professionals, however, is the number
and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics
prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts
to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes
of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics
is good business practice, regardless of the profession or occupation concerned 相似文献
17.
William Arthur Wines 《Journal of Business Ethics》2008,79(4):483-499
This article first addresses the question of “why” we teach business ethics. Our answer to “why” provides both a response
to those who oppose business ethics courses and a direction for course content. We believe a solid, comprehensive course in
business ethics should address not only moral philosophy, ethical dilemmas, and corporate social responsibility – the traditional
pillars of the disciple – but also additional areas necessary to make sense of the goings-on in the business world and in
the news. These “new pillars,” that we advocate include moral psychology, organizational design and behavior, motivational
theory, and a unit on how society, business, and law interact. This last unit builds upon the work of Francis P. McHugh (1988)
who urged an integration of “disciplines related to business ethics.” Our seventh pillar would encompass an integration of
law, socio-political theory, and policy to demonstrate how business helps construct its own regulatory framework. The concluding
recommendation is for a comprehensive “Seven Pillars” of business ethics approach.
William Arthur Wines holds a B.S.B.A. with distinction from Northwestern University and a J.D. from the University of Michigan.
He is admitted to the practice of law in Minnesota and the State of Washington. His research has appeared in over three dozen
journals including the American Business Law Journal, Arizona Law Review, Economics of Education Review, Delaware Journal of Corporate Law, Denver Journal of International Law and Policy, Journal of Business Ethics, Labor Law Journal, Marquette Law Review, Nebraska Law Review, and The William and Mary Journal of Women and the Law. He is the author of two volumes of readings in business ethics and “Ethics, Law, and Business”, published by Lawrence Erlbaum Associates, Inc. in 2006. This material is subject to various copyright laws. Please do not
transmit electronically, quote, or copy without the prior written permission of the author. 相似文献
18.
Business and Marketing Ethics as Professional Ethics. Concepts, Approaches and Typologies 总被引:2,自引:0,他引:2
Johannes Brinkmann 《Journal of Business Ethics》2002,41(1-2):159-177
Marketing ethics is normally marketed as a sub-specialization of business ethics. In this paper, marketing ethics serves as an umbrella term for advertising, PR and sales ethics and as an example of professional ethics. To structure the paper, four approaches are distinguished, with a focus on typical professional conflicts, codes, roles or climates respectively. Since the moral climate approachis more inclusive than the other approaches, the last part of the paper deals mainly with moral climates, within the above-mentioned marketing sub-professions. 相似文献
19.
Aster Yong 《Journal of Business Ethics》2008,82(4):775-791
The study investigated the effects of three cultural variables – country of employment, race/ethnicity and religion – on managerial
views of profit and 15 other business priorities. In total, 203 responses were obtained (120 randomly and 83 by quota) from
executives and managers belonging to either of two race/ethnic groups (Caucasian and Chinese) and three religious denominations
(Christian, Buddhist and Malay Muslim) located in three different countries (Australia, Singapore and Malaysia). Findings
indicated that these three different cultural variables affected (to varying degrees) the attitudes of managers towards profit
and other related business concerns. Managers working in Malaysia, the Malay Muslims and Caucasians in particular, had the
highest regard for profit whilst those employed in Australia were found, on the whole, to be the most (socially) considerate
toward their employees, customers and environment. This study pointed to the need for cultural ethics as a complementary function
in business.
After majoring in Psychology and Sociology in the Bachelor of Arts (Multidisciplinary) Program at Victoria University, I went
on to do my Master of Arts in Applied Social Research at Monash University. With these given areas of specializations and
with the support of a scholarship from Victoria University, I was able to complete my doctoral studies in business ethics
and foreign labour employment in 2006. 相似文献
20.
《Business Horizons》2018,61(6):813-822
Globalization increasingly brings businesses and legal providers together. With the help of lawyers, savvy businesspeople can complete complicated international transactions or create multinational networks of related corporations. This isolates risk, facilitates local business transactions, and carefully tailors localized ownership structures. However, these globalization activities can also facilitate activities such as international jurisdiction shopping, tax evasion, money laundering, and even terrorist financing. The resultant challenges undermine the ability of all parties to both compete and pursue ethical behavior across national markets. This article develops a framework for analyzing international business and legal ethics. Specifically, we focus on four key topics: (1) how globalization impacts both business and legal ethics; (2) the special role played by national interests in shaping the applicable ethics and legal standards; (3) a framework to explain how the configuration of international business networks and related legal services can have dramatic ethical implications; and (4) applicable issues identified in the Panama Papers and the Paradise Papers. 相似文献