The Study of Global Business Ethics of Taiwanese Enterprises in East Asia: Identifying Taiwanese Enterprises in Mainland China, Vietnam and Indonesia as Targets

The study explores the traits and influences on global business ethics practiced by Taiwanese enterprises in East Asia in order to provide those enterprises with a ready guide to contemporaneous standards of ethical management overseas and, in particular, in East Asia. The study randomly sampled 1496 Taiwanese enterprises in Mainland China, Vietnam and Indonesia. One questionnaire per enterprise was answered by Taiwanese owners or senior administrators. Some 375 valid responses, or 25% of the sample, were returned. Taiwanese enterprises in East Asia were found to be ethically inclined in respect of their local environments and generic human rights, though one-third of participants identified themselves as "ethically lax". The study identified various influences on global business ethics viz. personnel localization, employment partnership, marketing ethics and the competitiveness of Taiwanese enterprises.     

The Relationship of Ethical Decision-Making to Business Ethics and Performance in Taiwan

This paper examines the relationship of ethical decision-making by individuals to corporate business ethics and organizational performance of three groups: (i) SMEs (small and medium enterprises), (ii) Outstanding SMEs (the Key Stone Award winners) and (iii) Large Enterprises, in order to provide a reference for Taiwanese entrepreneurs to practice better business ethics. The survey method involved random sampling of 132 enterprises within three groups. Some 524 out of 1320 questionnaires were valid. The survey results demonstrated that ethical decision-making by individuals, corporate business ethics and organizational performance are highly related. In summary, then, high levels of organizational performance were directly attributable to high levels of applied corporate and individual ethics. Furthermore, there is a demonstrable tendency for Outstanding SMEs to reject ethically unsound practices such as padded expense accounts, tax evasion and misleading advertising. The measurement criteria used to assess organizational performance, however, did not include an objective evaluation of financial performance.     

Research on a Typology of Business Ethics Operation Across the Taiwan Strait

The practice of business ethics is a constant concern for both business and academics. Thus this study attempts both to explore the effective performance of business ethics and to provide a learned reference. The researcher has gathered relevant literature, developed a notion of “business ethics operation” which have been put to the test within four selected enterprises across the Taiwan Strait. The findings reveal that different types of “ethical leadership” and “catalytic mechanism” precipitated four operations and a swathe of different approaches to business ethics. The study has, it is hoped, justified academic interest in business ethics by obtaining experimental results which demonstrate the merits of promoting their practice.     

Business Ethics versus Economic Incentives:<Emphasis Type="Italic">Contemporary Issues and Dilemmas</Emphasis>

Contemporary economic thought presumes that individuals in a society always act according to their self-interest or private economic incentives, while important ethical motivations for action, such as a concern for others and public interest, are largely ignored. This paper is based on my experience of teaching an undergraduate course that highlighted the divergence between economic incentives and ethical motives for action in present-day life and business. Teaching tools such as lectures, case and group discussions were employed to address important ethical dilemmas of individuals and managers in contemporary societies. Readings underscored the evolving relationship of business ethics and economic incentives, and the relevance of ancient ethical principles (e.g., Ethics of Interdependence, and Ethics of Prudence and Self-Development) to present-day business ethics. The course emphasized the imminent need in contemporary societies to reduce the divergence between economic incentives and ethical motives for action, and called for a greater understanding of business ethics today, given the complex ethical concerns that managers confront in the current global environment.     

Business Ethics – Deontologically Revisited

In this paper we look at business ethics from a deontological perspective. We address the theory of ethical decision-making and deontological ethics for business executives and explore the concept of “moral duty” as transcending mere gain and profit maximization. Two real-world cases that focus on accounting fraud as the ethical conception. Through these cases, we show that while accounting fraud – from a consequentialist perspective – may appear to provide a quick solution to a pressing problem, longer term effects of fraud and misconduct make ethical implications more apparent. Widely used compensation schemes also may have the tendency to fuel unethical behavior. We argue that an ethical reinvigoration of the business world can only be accomplished by encouraging the business realm to impose upon itself some measure of self-regulating along the lines of deontological ethics. Principles of deontology should guide executive decision-making particularly when executives are tempted to operate outside of codified legislation or are bound to act under judicial-free conditions. Carmelita Troy is an Assistant Professor of Accounting in the Graduate School of Business and Public Policy at the Naval Postgraduate School, Monterey, California. Micewski, Edwin R., Dr., Brigadier General, is social philosopher and Director of the Institute for Human and Social Science of the Austrian National Defence Academy, Vienna. Member of the Science Commission of the Austrian Ministry of Defence and Visiting Professor at the Department of National Security Affairs of the Naval Postgraduate School in Monterey, California. Research and teaching areas: Social and cultural philosophy, military ethics, (military) professionalism and leadership, postmodernism and war. Recent publication: (Ethics and international Politics (2001); Civil- Military Aspects of Military Ethics (2003/2005); Terror and Terrorism- History of Ideas and Philosophical-Ethical Reflections (2005); Asymmetry and Western Society - Culture-critical Reflections(2006).     

Integrity and Global Leadership

This paper addresses the role of integrity in global leadership. It reviews the philosophy of ethics and suggests that both contractarianism and pluralism are particularly helpful in understanding ethics from a global leadership perspective. It also reviews the challenges to integrity that come through interactions that are both external and internal to the company. Finally, the paper provides helpful suggestions on how global leaders can define appropriate ethical standards for themselves and their organizations.     

Using Live Cases to Teach Ethics

This paper describes a live ethics case project that can be used to teach ethics in a broad variety of business classes. The live case differs from regular cases in that it involves a current situation. Students select an on-going or current event that involves ethical violations and write a case about it. They then present their case and run a debate about the challenges and issues outlined in the case and the actions that could have or should have been taken. The dynamic project fulfills the key criteria for effective ethics education since it increases awareness of the complexity of ethical challenges, allows application of concepts, creates a personal emotional engagement in the case, is relevant, holds students accountable for their position, and creates a setting that encourages students to think critically about ethics.Dr. Victoria McWilliams is Professor of Finance in the College of Commerce and Finance at Villanova University. Her areas of interest include pedagogical issues, as well as corporate governance and control. She has distinguished herself for her ability to provide high quality, innovative business education, and for her outstanding leadership achievements at various academic institutions.Dr. Afsaneh Nahavandi is a management faculty at the School of Global management and Leadership at Arizona State University’s West campus. Her areas of interest include leadership, teams, and culture. She has been director of the MBA program at the West campus of ASU, director of the University College, and associate dean of the ASU University College since July 2006.     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.     

A Chinese Perspective: Business Ethics in China Now and in the Future

China now manufactures or assembles over 50% of the world’s products. However, the world has been reeling from daily accounts of defective “Made in China” products. China has been at the forefront of growing concern, not only about its products and enterprises, but also about its business ethics. This article analyzes recent events connected with the Made in China label from the perspective of evolving Chinese business ethics. Part 1 analyzes three of these events. Part 2 details and analyzes the state of business ethics in China today. Part 3 concludes by exploring the future of business ethics in China. The main conclusion is that business ethics in China faces two kinds of ethical challenges: how to restrict the lawless in as short a period of time as possible and how to protect and advance the interests of employees, investors, and the public through corporate management and public administration.     

Ethics in Business: Answering the Call

What might happen if business leaders across the globe viewed their work as a sacred calling in a religious sense? Might not the world be a far better place? This paper is an effort to stimulate debate and discussion on this topic. Concepts addressed include: (a) ethics in business, (b) ethical standards in business settings, (c) the role of law, (d) levels of corporate responsibility, (e) the role of religion in business ethics, (f) the idea of business as a calling in a religious sense, (g) the elements of modern corporate culture, (h) creating an ethical corporate culture, (i) demonstrating corporate social responsibility, and (j) providing servant leadership. The introduction to the paper shows how these concepts interrelate; its conclusion offers a challenge to business leaders to answer their call to business in the truest sense.     

The Relevance of Ancient Greeks to Modern Business? A Dialogue on Business and Ethics

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.     

Business Ethics Books: A Bookshop Survey

This paper discusses the extent to which books about business ethics are purchased or read outside of tertiary institutions in Australia, whether the subject is commonly perceived as business, philosophy or both, what range of business ethics books is commonly offered for purchase, and what conclusions might be drawn from the above considerations. Investigation shows that the range and availability of business ethics books is quite limited outside of tertiary institutions, and that the general perception is that business ethics is something which pertains specifically to business rather than to moral philosophy. It is likely that this tends to isolate the subject from philosophy as broadly conceived in the minds of business practitioners.     

The Weizhi Group of Xian: A Chinese Virtuous Corporation

Since China opened herself up to the world in the late 70s, privately-owned companies of different trades began to emerge along side with the state-owned enterprises. Among these successful private enterprises, a few have distinguished themselves from the rest by their distinct corporate cultures. Despite an increasing number of research on private enterprises in China, little has been done to unveil the ethical aspects of their corporate cultures. This paper attempts to fill the gap. This paper focuses on one company named the Weizhi Group in Xian. The Weizhi culture is indeed the basis of a company which I refer to as "virtuous corporation". An empirical survey on the values and perceptions of the employees of Weizhi Group was conducted to probe the values and perceptions of business ethics of its employees.     

Leadership, Ethics and Responsibility to the Other

Of recent time, there has been a proliferation of concerns with ethical leadership within corporate business not least because of the numerous scandals at Enron, Worldcom, Parmalat, and two major Irish banks – Allied Irish Bank (AIB) and National Irish Bank (NIB). These have not only threatened the position of many senior corporate managers but also the financial survival of some of the companies over which they preside. Some authors have attributed these scandals to the pre-eminence of a focus on increasing shareholder value in Western business schools and/or to their failure to inculcate ethical standards. In this paper, we challenge these accounts and the aetiological view of knowledge from which they derive but are grateful for the consensus that they convey regarding the importance of business ethics. The paper focuses on different approaches to ethical leadership concluding with a view that some hybrid of MacIntyre’s virtue ethics and Levinas’s ethics of responsibility may serve as an inspiration for both educators and practitioners. Dr. David Knights is a Professor of Organisational Analysis in the School of Economic and Management Studies at Keele University. He previously held chairs in Manchester, Nottingham and Exeter Universities. He is a founding and continuing editor of the journal Gender, Work and Organisation and his most recent books include: Management Lives, Sage, 1999 (with H. Willmott) and Organization and Innovation, McGraw-Hill, 2003 (with D. McCabe). Majella O’Leary is a Lecturer in Management at the University of Exeter. Her research interests include corporate scandals, ethical leadership, disaster sensemaking, and organizational storytelling. Majella’s most recent publications have appeared in Human Relations and European Journal of Business Ethics.     

Using Stakeholder-Theory into Case-Method

In order to draw some attention to the subject of business ethics and to achieve the inclusion of business ethics into the official curricula of the sixth form courses in secondary schools in Flanders, the Flemish Network for Business Ethics set up a pilot project. It includes about twelve lessons. The main object is to teach students how to cope with an ethical problem. Therefore an educational map has been edited – titled Ethics ...none of my business? (Siebens, 1998) – in which a procedure to handle an ethical problem is proposed. The procedure rests on the stakeholders-approach (Freeman, 1984). Other theoretical items are: ethical intuition, traditional moral norms and communication, a procedure approach, the limitation of acting, and the metaphysical basis (especially the existentialistic philosophy of Lévinas).

The basic procedure contains four steps. But the map makes a distinction between a procedure for a ‘choice’ directed situation and a procedure for an ‘evaluation’ directed situation. The subject of the project is business ethics, but the organizing commission hopes the students will learn to look at their entire world from an ethical angle. Because real ethical intuition hasn't to do with external hierarchical power and regulation but with selfregulation, argumentative authority and internalized values and principles.

     

Well-being Marketing: An Ethical Business Philosophy for Consumer Goods Firms

In this article we build on the program of research in well-being marketing by further conceptualizing and refining the conceptual domain of the concept of consumer well-being (CWB). We then argue that well-being marketing is a business philosophy grounded in business ethics. We show how this philosophy is an ethical extension of relationship marketing (stakeholder theory in business ethics) and is superior to transactional marketing (a business philosophy grounded in the principles of consumer sovereignty). Additionally, we argue that well-being marketing is based on duty ethics concepts, specifically the duty of beneficence and non-maleficence. Subsequently, we show how the well-being concept guides marketing decisions for consumer goods firms.     

Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations

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.     

The Effect of National Culture on Whistle-Blowing Perceptions

Society continues to be concerned about the impact of ethics on decision making. While many researchers have focused on this issue, the increased globalization of today's business suggests that more emphasis should be given to the potential impact of culture on ethical decisions. The current study is based, in part, on the work of Hofstede (1980, 1991) who identified multiple dimensions on which countries differ in terms of culture. As such, it gives consideration to the impact of national culture on ethical decision making. The study focuses on ethical decisions made by U.S. and Taiwanese accounting students and examines cross-cultural differences in business-related ethical perceptions. Results indicated significant differences between the ethical perspectives and judgments of U.S. and Taiwanese accounting students in a whistle-blowing scenario, particularly with respect to Hofstede's individualism dimension. These findings enhance our understanding of cross-cultural ethical differences. The implications of these results are discussed and suggested areas for future research are proposed.     

Identity Talk of Aspirational Ethical Leaders

This study investigates how business leaders dynamically narrate their aspirational ethical leadership identities. In doing so, it furthers understanding of ethical leadership as a process situated in time and place. The analysis focuses on the discursive strategies used to narrate identity and ethics by ethnic Chinese business leaders in Indonesia after their conversion to Pentecostal–charismatic Christianity. By exploring the use of metaphor, our study shows how these business leaders discursively deconstruct their ‘old’ identities and construct their ‘new’ aspirational identities as ethical leaders. This leads to the following contributions. First, we show that ethical leadership is constructed in identity talk as the business leaders actively narrate aspirational identities. Second, the identity narratives of the business leaders suggest that ethical leadership is a context-bound and situated claim vis-à-vis unethical practice. Third, we propose a conceptual template, identifying processes of realisation and inspiration followed by significant shifts in understanding, for the study of aspirational ethical leadership.     

Interorganizational Ethics: Standards of Behavior

The traditional basis for advocating ethical business conduct has been morality defined in philosophical or religious terms. However, fairness and moral obligation have provided little incentive for anything like universal ethical business behavior.The idea that "good ethics is good business" as an incentive is looked upon with skepticism by those with bottom line responsibility. However, if managers were aware of the extent to which certain business behaviors impose significant costs on individual transactions and relationships, a valid incentive would exist.The need for such standards has intensified with the fundamental shifts in business philosophy, structure, and practice along with profound changes in product markets and supply sources. The universal standards, ISO 9000 for product and service quality, and ISO 14000 for environmental issues were created and implemented to cope with problems in their respective areas and they providea model which can be adapted to the realms of ethics.