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1.
John A. Pearce II 《Journal of Business Ethics》2013,112(3):497-514
The need to fill three gaps in ethics research in a business context sparked the current study. First, the distinction between the concepts of “ethical” and “legal” needs to be incorporated into theory building and empiricism. Second, a unifying theory is needed that can explain the variables that influence managers to emphasize ethics and legality in their judgments. Third, empirical evidence is needed to confirm the predictive power of the unifying theory, the discernable influence of personal and organizational variables, and the importance of the issue to the managers in determining their emphasis on the ethical and legal values of their judgments. Focused on these needs, the current research combines social identity theory with empirical findings from business ethics research. This theory building initiative framed hypothesis-driven research to investigate the influences on managers’ emphasis on ethical and legal values in making business judgments. An empirical research study was conducted involving 252 practicing managers who judged 12 newsworthy business events. Data was collected on the managers’ individual factors, on the groups that influence their judgments, and on the importance that the managers place on ethics and legality in judging the 12 scenarios. The research findings contribute to theory development (1) By successfully utilizing a blended extension of social identity and issue-contingent theories to understand managers’ judgments, and (2) By providing evidence on the relationships between the perceived importance of an issue and the emphases managers place on ethical and legal values in their judgments. The analysis of the data was extended to provide insights on the needs of employers to tailor management training on legal and ethical decision-making. The participating managers were clustered according to their emphases on Ethical Importance and Legal Importance in judging business situations. Analysis of Variance was then combined with Scheffé Multiple Comparison Tests to assess whether the factors derived from a blended extension of social identity and issue-contingent theories were significantly different across the clusters. The product of this analysis is unique sets of attributes that describe each cluster of managers, and provide an empirical basis for determining training priorities. Finally, the carefully constructed and thoroughly tested 12 research scenarios that form the core of the survey instrument enable their redeployment in subsequent research and their use by practicing executives who wish to compare data provided by their managers to results from the study participants. 相似文献
2.
Timothy Dewhirst Wonkyong B. Lee Geoffrey T. Fong Pamela M. Ling 《Journal of Business Ethics》2016,135(1):161-175
In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business (and particularly accounting) ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. 相似文献
3.
Business Ethics in Turkey: An Empirical Investigation with Special Emphasis on Gender 总被引:1,自引:0,他引:1
In today's complex business world, the question of business ethics is increasingly gaining importance as managers and employees face numerous ethical dilemmas in their jobs. The ethical climate in the Turkish business environment is also at a critical stage, and the business community as a whole is troubled by ethical problems. This study attempts to determine the effect of individual, managerial and organizational factors on the ethical judgments of Turkish managers, and to evaluate the ethical perceptions of these managers. The findings of this study reveal that the ethics score, the measure of ethical judgment, of Turkish managers differs significantly only with respect to gender and that female managers have higher ethics score than male managers. Other individual, managerial and organizational factors considered in this study do not have any significant effect on the ethical judgments of the managers. A comparative analysis between female and male managers in terms of their ranking of the eleven ethical business scenarios, ranking of the sixteen unethical acts, ranking of the factors influencing managers to engage in unethical practices, and ranking of the various parties to whom a company is socially responsible enables the researchers to enlighten the subject of business ethics in Turkey. 相似文献
4.
Ethical Cultures in Large Business Organizations in Brazil, Russia, India, and China 总被引:1,自引:0,他引:1
Alexandre Ardichvili Douglas Jondle Brenda Kowske Edgard Cornachione Jessica Li Thomas Thakadipuram 《Journal of Business Ethics》2012,105(4):415-428
This study focuses on comparison of perceptions of ethical business cultures in large business organizations from four largest
emerging economies, commonly referred to as the BRICs (Brazil, Russia, India, and China), and from the US. The data were collected
from more than 13,000 managers and employees of business organizations in five countries. The study found significant differences
among BRIC countries, with respondents from India and Brazil providing more favorable assessments of ethical cultures of their
organizations than respondents from China and Russia. Overall, highest mean scores were provided by respondents from India,
the US, and Brazil. There were significant similarities in ratings between the US and Brazil. 相似文献
5.
A number of empirical studies have examined business ethics across cultures, focusing primarily on differences in ethical profiles between cultures and groups. When managers consider whether or not to develop a business relationship with those from a different culture, their decision may be affected by actual differences in ethical profiles, but potentially even more so by their perceptions of ethicality in the counterpart culture. The latter issue has been largely ignored in extant empirical research regarding cross-cultural ethical profiles. In this study, we employ a design that allows for a more complete analysis of cross-cultural perspectives, examining both the manner in which selected cultures view themselves and the manner in which those same cultures perceive the ethical profiles of others. To this end, we surveyed master’s students in business fields at several universities in the United States and China—two countries/cultures that engage in a significant amount of business transactions—and examined differences in personal ethical profiles across cultures, differences in one group’s ethical profile and the way it is perceived by the other group, and differences in perceived ethical profiles across cultures; that is, differences in how groups view each other. Findings suggest meaningful discrepancies in the ethical perceptions formed toward the counterpart culture. Results support a role for ethical perceptions in future research, and further examination and inquiry into the development and adaptation of ethical perceptions in cross-cultural business dealings. 相似文献
6.
Throstur Olaf Sigurjonsson Vlad Vaiman Audur Arna Arnardottir 《Journal of Business Ethics》2014,122(1):25-38
This article explores managers’ views on various ways in which business schools can contribute to providing solid ethics education to their students, who will ultimately become the next generation of business leaders. One thousand top level managers of Icelandic firms were approached and asked a number of questions aimed at establishing their view on the relationship between ethics education and the role of business schools in forming and developing business ethics education. Icelandic businesses were badly hurt by the 2008 crisis, and therefore Iceland provides an interesting foundation for an empirical study of this sort as the aftermath of the crisis has encouraged managers to consciously reflect on the way their business was and should be conducted. Based on the results of the survey, a few main themes have developed. First, it appears that according to practicing managers, business schools should not be held responsible for employees’ unethical behavior. Nevertheless, managers believe that business schools should assist future employees in understanding ethics by including business ethics in teaching curricula. Second, managers believe that the workplace is not where ethics are learned, while also insisting that former students should already have strong ethical standards when entering the workplace. Third, managers call for business schools not only to contribute more to influencing students’ ethical standards, but also to reshape the knowledge and capabilities of practicing managers through re-training and continuous education. Based on the results of the study, the article also offers some recommendations on how to begin reformulating the approach to business ethics education in Iceland, and perhaps elsewhere. 相似文献
7.
Anusorn Singhapakdi Mahesh Gopinath Janet K. Marta Larry L. Carter 《Journal of Business Ethics》2008,81(4):887-904
Building on an existing framework concerning ethical intention, this research explores how Thai business people perceive the
importance of ethics in various scenarios. This study investigates the relative influences of personal characteristics and
the organizational environment underlying the Thai business people’s ethical perception. Corporate ethical values and idealism
are shown to positively influence a Thai manager’s perceptions about the importance of ethics. While their ability to perceive
the existence of an ethical problem is negatively influenced by relativism, it is positively impacted by their existing perceptions
about the importance of ethics. Results also suggest positive relationships between perceived importance of ethics and perceived
ethical problems with ethical intention. These results extend research in understanding the relationship between the antecedents
and consequences of perceived importance of ethics within an economically growing non-Western culture. 相似文献
8.
This study investigated students’ perceptions of ethical organizational climates, attitudes towards ethical issues, and the
perceived relationship between ethical behavior and success in business organizations. Comparisons were made between the attitudes
of these future managers with previously published studies of Russian managers’ attitudes. A survey of 100 business students
in three Moscow universities showed that their attitudes toward ethical behavior were more negative than those of Russian
managers. No significant differences were found in the perceptions or attitudes of students who had attended an ethics course
and those that did not. The implications for both managers and researchers were reported. 相似文献
9.
Janet Marta Anusorn Singhapakdi Kenneth Kraft 《Journal of Small Business Management》2008,46(4):589-606
This study analyzes the marketing ethics decision‐making process of small business managers. In particular, it examines the relative influences of ethical perceptions, personal moral philosophies, and gender on ethical intentions of small business managers. The sample of this study consists of professional members of the American Marketing Association working in companies with 500 employees or fewer. The results reveal that perceived ethical problem is a positive factor of a small business manager's ethical intention. The results generally support our hypothesis that female managers tend to be more ethical in their intention than their male counterparts. However, the results indicate that neither dimension of personal moral philosophy—idealism and relativism—is a significant predictor of a manager's ethical intention. 相似文献
10.
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. 相似文献
11.
Professional ethics, a contemporary topic of conversation among business professionals, is discussed using the perceptions of college business students as the focal point. This research relates to the issues of college instruction in professional ethics, differences in perceptions of ethical behavior attributed to gender, and whether or not students' perceptions of ethical behavior can be modified. After presenting a review of the more important historical developments and research related to professional ethics, this paper focuses on the results of a study that compared a set of ethical responses of various groups of college students with each other. The results of hypotheses testing show an ethics maturation process from students' initial exposure to business courses through the graduate level. These tests also show that formal ethics training, i.e., a separate professional ethics course or unit is an existing course, is not a significant factor in this process. However, one may conclude that the students' perceptions of proper ethical behavior matures toward society's expectations during college life.James R. Davis is a Professor of Accountancy at Clemson University. He has published articles on professional ethics and made several presentations on the subject at professional meetings. Currently he is evaluating the different attitudes toward professional ethics of students in different international environments.Ralph E. Welton, Jr. is an Associate Professor of Accounting at Clemson University. He teaches a graduate course on the accounting environment which includes units on professional ethics and legal responsibilities of accounting professionals. His research interests include comparative international perceptions of business ethics and the individual's longitudinal ethics development. 相似文献
12.
Schalk Engelbrecht 《Business ethics (Oxford, England)》2012,21(4):339-352
Business ethics, as it is understood and practised generally, lacks a component of radicality. As part of the contemporary ‘return to ethics’ it displays an undesirable conservatism and blocks off possibilities for systemic alterity. I argue that a normal and ‘apologetic’ business ethics should therefore be supplemented with a radical or utopian business ethics. Put differently, business ethics should not only contribute to more responsible business practices, more morally sensitive business managers and more ethical organisational cultures, but should also facilitate social hope via hermeneutic strategies aimed at changing the way we think about ourselves, our economies and the roles and responsibilities of business as such. 相似文献
13.
This scenario-based study examines the perceptions of university students in the United States and Australia regarding the ethics and acceptability of various sales practices. Study results indicate several significant differences between U.S. and Australian university students regarding the perceptions of ethical and acceptable sales practices. These differences centered on company-salesperson and salesperson-customer relationships. The findings are significant for the employer, and have consequences for customers and competitors. They also have implications for recruiters and managers of salespeople, academics with an interest in understanding cross-national differences in sales ethics, and educators preparing students for future careers as business professionals. 相似文献
14.
This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. 相似文献
15.
This study provides empirical evidence on the perceptions of business managers on pertinent environmental variables affected by government control in a newly industrializing country. We document that the majority of surveyed firms are aware of the effect of government control on their activities. Managers perceive that political, legal, technological, and economic environments are potent sources of uncertainty (or value enhancement) for their firms as a result of government control. Furthermore, some firm-and industry-specific characteristics were found to buttress managers' perceptions of the effects of government control on their environments. To optimize foreign investments, these findings suggest that expanding firms strategically approach their entry into such foreign markets. © 1995 John Wiley & Sons, Inc. 相似文献
16.
Geetanee Napal 《Business ethics (Oxford, England)》2003,12(1):54-63
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. 相似文献
17.
Robert W. Sexty 《Journal of Business Ethics》1998,17(12):1311-1317
North American and West European academics are accepting offers to speak or teach about business ethics to audiences in countries with transitional economies. Such engagements should not be accepted without an appreciation for the challenges involved. This paper outlines the dynamics of business ethics in these former communist countries and describes circumstances relating to ethical training, and course content and pedagogy. A concluding section of the paper identifies some guidelines that instructors should consider before becoming involved with ethical training in transitional economies. The principle message to be received from this paper is that instructors should avoid being ethics missionaries with preconceived ideals. 相似文献
18.
Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades 总被引:3,自引:0,他引:3
Justin G. Longenecker Carlos W. Moore J. William Petty Leslie E. Palich Joseph A. McKinney 《Journal of Small Business Management》2006,44(2):167-183
This study offers a theoretical framework of ethical behavior and a comparative analysis of ethical perceptions of managers of large, mostly publicly traded corporations (those with 1,000 or more employees) and the owners and managers of smaller companies (those with fewer than 100 employees) across 17 years. The primary research provides basic data on the changing standards of ethics as perceived by leaders of large and small businesses where the cultures frequently fall into sharp contrast. Our findings reveal the extent to which the message of business integrity is gaining or losing ground within large and small companies. It does this by means of respondents’ judgments of acceptable responses to 16 scenarios profiling common business situations with questionable ethical dimensions. Based on responses from over 5,000 managers and employees (from firms of all sizes) to our scenarios at three points in time (1985, 1993, 2001), we tested two research questions. First, for firms of all sizes, have business ethics improved or declined between the years 1985 and 2001? Second, comparing responses of large and small firm executives across the 1985–2001 time frame, is there a discernible difference in their ethical standards? Our results suggest that business leaders are making somewhat more ethical decisions in recent years. We also found that small business owner–managers offered less ethical responses to scenarios in 1993 but that no significant differences existed with large firm managers in 1985 and 2001. Implications of our findings are discussed. 相似文献
19.
This paper aims to analyze how individual differences and ethics-related programs predict Russian business students and working adults' perception of personal business ethics. This research evaluates the business ethics perceptions based on surveys of 1,207 managers, employees, and business students in Russia. This study finds the significant correlations between individual differences (gender, age, education level, and management experience), ethics-related programs (business ethics courses taught in universities, ethics and diversity professional development training), and personal business ethics' perceptions of Russian business students and working adults. We also find that individual differences moderate the relationship between ethics-related programs and how the personal business ethics of Russian business students and working adults are perceived. These findings advance current literature by revealing that age moderates the relationship between ethics-related programs (formal ethic courses, ethics, and diversity trainings) and personal ethical behavior perceptions of working adults and business students in Russia. Our study found that gender had a significant positive moderating effect on relationship of organizational code of ethics, formal ethic courses, and diversity professional development with personal ethical behavior perceptions. The relation between personal ethical behavior perceptions and the presence of an organizational code of ethics was negative and marginally moderated by age and managerial experience. This study contributes to business ethics research by deepening the understanding of the impact of individual differences on the relationship between ethics-related programs and personal business ethics' perceptions. 相似文献
20.
This paper uses empirical data gathered through an on-line survey of 206 small and medium-sized enterprises (SMEs), conducted in France, Sweden and the UK. The paper examines cross-country differences in SME managers’ perceptions of business associations as sources of political intelligence and their ability to influence policy responses to financial crises. Findings demonstrate that the respondents’ countries of origin are significantly correlated with (1) their use of information sources to gather political intelligence, (2) their perceptions regarding the effectiveness of business associations in influencing policy outcomes, and (3) their perceptions regarding policymakers’ appreciation of information provided by SME associations. 相似文献