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1.
This is a study that investigated the extent of use of the three principles of ethics – utility, morality, and justice – in
managerial ethical decision making, in addition to the personal attitude towards them. It involved undergraduate and graduate
business students (total N=163) from the Olayan School of Business in the American University of Beirut, Lebanon. Two kinds of measurements were done:
self assessment, and testing with the Saschkin’ s Managerial Value Profile (1997). It showed that morality was the overriding
ethical principle used, especially in the graduate group (professionals). Business students still believed in the justice
system despite the weakness of the country’s law. Utility was the least used, although males were found to be more utilitarian
than females. Finally there was no relation between personal attitudes toward the three ethical principles, and the intentional
behavior when faced with ethical dilemmas. The findings were discussed and recommendations were given. 相似文献
2.
This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company
codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in
Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was
to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us
to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to
ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in
the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial,
Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different
criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships
with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were
due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’
voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed
do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons
other than intentionally ethical considerations. 相似文献
3.
We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters
of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same
program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport
for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what
extent ethical values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly
the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort,
participants who completed the ethics program misreported at significantly lower rates than those who did not receive the
ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but
it can impact ethical behavior. 相似文献
4.
John Dobson 《Journal of Business Ethics》2009,86(1):43-50
This paper begins by summarizing and distilling MacIntyre’s sweeping critique of modern business. It identifies the crux of
MacIntyre’s critique as centering on the fundamental Aristotelian concepts of internal goods and practices. MacIntyre essentially
follows Aristotle in arguing that by privileging external goods over internal goods, business activity – and certainly modern
capitalistic business activity – corrupts practices. Thus, from the perspective of virtue ethics, business is morally indefensible.
The paper continues with an evaluation of MacIntyre’s arguments. The conclusion is drawn that MacIntyre’s critique, although
partially valid, does not vitiate modern business as he claims. In short, modern business need not of necessity be antithetical
to individuals’ pursuit of internal goods within practices. 相似文献
5.
This study analyzes the at-will employment doctrine using a tool that encompasses the complementarity of results-based utilitarian
ethics, rule-based duty ethics, and virtue-based character ethics. The paper begins with a discussion of the importance of
the problem followed by its evolution and current status. After describing the method of analysis, the central section evaluates
the employment at-will doctrine, and is informed by Lord Acton’s dictum, “power tends to corrupt, and absolute power corrupts
absolutely.” The conclusion explores the implications of the findings.
This is a revised version of a paper presented at the World Ethics Forum, Oxford University, Oxford, UK April 9–12, 2006. 相似文献
6.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
7.
Steven Dellaportas 《Journal of Business Ethics》2006,65(4):391-404
Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions
including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical
development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example:
Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb,
S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should
be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated
course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion
has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest
that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory
of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this
study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully
plan their attempts to foster moral judgement development. 相似文献
8.
Cubie L. L. Lau 《Journal of Business Ethics》2010,92(4):565-584
Ethics education matters! Contrary to some common beliefs that ethical behavior is inborn, this study suggests that education
does matter. This paper examines ethics education and its relationship with students’ ethical awareness and moral reasoning.
Attitudes Towards Business Ethics Questionnaire and 10 vignettes were deployed as the major measurement instruments. It is
hypothesized that students with ethics education will have both a greater ethical awareness and ability to make more ethical
decisions. Hypotheses were tested in two undergraduate business courses at a major research university where 707 students
were sampled. Results suggest that ethics education improved students’ ethical awareness and moral reasoning. Interestingly,
results also seem to show that students’ readiness moderated their learning outcomes. 相似文献
9.
George Bragues 《Journal of Business Ethics》2006,67(4):341-357
Nothing is more common in moral debates than to invoke the names of great thinkers from the past. Business ethics is no exception. Yet insofar as business ethicists have tended to simply mine abstract formulas from the past, they have missed out on the potential intellectual gains in meticulously exploring the philosophic tradition. This paper seeks to rectify this shortcoming by advocating a close reading of the so-called “great books,” beginning the process by focusing on Aristotle. The Nichomachean Ethics and The Politics points to Aristotle’s emphasis on tying business morality to a universal conception of the good life. This conception defines personal happiness to chiefly consist in practicing the virtues, a life in which both desire and the pursuit of wealth is kept under check. According to Aristotle, virtue reaches its height with the exercise of the intellectual virtues of prudence and wisdom – the first manifest in the leadership of organizations, and the second in the philosophic search for truth. From an Aristotelian point of view, therefore, the greatest ethical imperative for business is to give individuals opportunities to thoughtfully participate in the management of company affairs and to contemplate the ultimate meaning of things. 相似文献
10.
11.
Jerry M. Calton 《Journal of Business Ethics》2006,68(3):329-346
This paper applies Wempe’s (2005, Business Ethics Quarterly
15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy
11(1), 85–112; 1994, Academy of Management Review
19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change.Jerry M. Calton is Professor of Management at the University of Hawaii at Hilo. His research interests encompass multi-stakeholder learning dialogue, trust-based network governance, and the social contracting approach to ethical decision-making. His publications have appeared in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, the Journal of Corporate Citizenship, and elsewhere. 相似文献
12.
John F. McVea 《Journal of Business Ethics》2007,70(4):375-390
This paper develops a pragmatist approach to ethical business decision-making. It draws primarily on the work of John Dewey
and applies his deliberative approach to ethics to the challenges of business practitioners. In particular the paper proposes
the value of Dewey’s concept of dramatic rehearsal in emphasizing the task of “constructing the good” in ethical decision-making.
The contribution of the paper is, first, to build on recent foundational work to bring American pragmatism into the mainstream
business ethics literature; second, to offer a perspective that is accessible to practitioners and integrates ethics into
their daily tasks; and third, to identify a number of related research imperatives – in particular the importance of focusing
efforts on gaining a deeper understanding of the deliberative process itself. 相似文献
13.
Goran Svensson Greg Wood Jang Singh Emily Carasco Michael Callaghan 《Journal of Business Ethics》2009,86(4):485-506
Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical
business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the
three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined
comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business
ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes
differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their
approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence
of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006
by an Anglo-Saxon business paradigm than they have been in the past. 相似文献
14.
Kipton E. Jensen 《Journal of Business Ethics》2009,89(1):99-107
From a certain philosophical perspective, one that is at least as old as Plato but which is addressed also by Aristotle and
Kant, business ethics – to the extent that it is marketed as form of enlightened self-interest – constitutes a Thrasymachean
compromise: to argue that it is to our advantage to conduct business ethically, perhaps even advantageous to the bottom-line,
comes curiously close to endorsing what Plato called the ‹shadow of virtue’ – i.e., of becoming temperate for the sake of
ill-temperance. And yet it also seems true that moralistic campaigns to achieve the impossible, e.g., pursuing justice for
its own sake or eradicating egoism, often “detract from attaining really important things.” This essay explores the need,
in business ethics as well as elsewhere, to make – what Dewey and Niebuhr considered to be – painful if not principled philosophical
compromises in order to secure is a society in which there would be “enough justice to avoid complete disaster.” 相似文献
15.
Bullying is a serious problem in today’s workplace, in that, a large percentage of employees have either been bullied or knows
someone who has. There are a variety of ethical concerns dealing with bullying—that is, courses of action to manage the bullying
contain serious ethical/legal concerns. The inadequacies of legal protections for bullying in the U.S. workplace also compound
the approaches available to deal ethically with bullying. While Schumann (2001, Human Resource Management Review
11, 93–111) does not explicitly examine bullying, the five moral principles that he advocates can be applied to judge the ethics
of bullying in the workplace. A possible limitation of this model is that, it is designed to be normative (judgmental), and
while it does take into consideration the relationships among the victim, the perpetrator, the groups in the organization,
and the organization itself in judging the ethics of bullying, it does not explicitly consider the process by which bullying
might develop and persist. In order to gain a deeper understanding of the dynamics of this process, Nijhof and Rietdijk (1999, Journal of Business Ethics
20(1), 39–50)) suggest applying an A–B–C (antecedents, behaviors, and consequences) model to help understand the dynamics of
bullying in the workplace. Formal propositions are offered to guide both academics and practitioners to an enriched understanding
of the ethics of workplace bullying. 相似文献
16.
This study compares college students with other adults in terms of the Muncy–Vitell (1992) consumer ethics scale. Further,
the study updates the Muncy–Vitell consumer ethics scale with modifications that include rewording and the addition of new
items. These new items can be grouped into three distinct categories – (1) downloading/buying counterfeit goods, (2) recycling/environmental
awareness and (3) doing the right thing/doing good. The study also compares these two groups in terms of their attitude toward
business. Results show that there is indeed a significant difference between these two groups in terms of ethical perceptions,
but not in terms of the “recycling” items and the “doing good” items. There was also little difference between the groups
in terms of their attitude toward business indicating that attitude toward business does not explain their different ethical
perspectives. 相似文献
17.
Absract Using Hofstede’s culture theory (1980, 2001, Culture’s Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the
current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting
students. The results indicate that Canadian accounting students’ formulation of an intention to act on a particular ethical
dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the
multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into␣the three levels of ethical
reasoning identified by Kohlberg’s (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation)
theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism,
and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students.
Lin Ge is an accountant at Guest-tek Interactive Entertainment Ltd. Her research interest includes ethics and judgment of
accountants and auditors, cross-cultural studies and international business.
Stuart Thomas, Ph.D., is associate professor of accounting in the Faculty of Management at the University of Lethbridge, Alberta,
Canada. He has published in the Journal of Business Ethics, Business and Society, Research on Professional Responsibility
and Ethics in Accounting, Advances in Management Accounting and the Journal of Accounting Case Research. His research interests
focus on ethical decision making and the effects of pay schemes on performance and standard setting. 相似文献
18.
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. 相似文献
19.
Virtuousness refers to the pursuit of the highest aspirations in the human condition. It is characterized by human impact,
moral goodness, and unconditional societal betterment. Several writers have recently argued that corporations, in addition
to being concerned with ethics, should also emphasize an ethos of virtuousness in corporate action. Virtuousness emphasizes
actions that go beyond the “do no harm” assumption embedded in most ethical codes of conduct. Instead, it emphasizes the highest
and best of the human condition. This research empirically examines the buffering and amplifying effects of virtuousness in
organizations. The study hypothesizes that virtuousness has a positive effect on organizations because amplifying dynamics
make subsequent virtuous action more likely, and buffering dynamics reduce the harmful effects of downsizing. The study reveals
that two types of virtuousness – tonic and phasic – are associated with these effects. 相似文献
20.
Bahtışen Kavak Eda Gürel Canan Eryiğit Öznur Özkan Tektaş 《Journal of Business Ethics》2009,88(1):115-135
This study investigates the possible effects of self-concept, self-monitoring, and moral development level on dimensions of
consumers’ ethical attitudes. “Actively benefiting from illegal activities,” “actively benefiting from deceptive practices,”
and “no harm/no foul 1–2” are defined by factor analysis as four dimensions of Turkish consumers’ ethical attitudes. Logistic
regression analysis is applied to data collected from 516 Turkish households. Results indicate that self-monitoring and moral
development level predicted consumer ethics in relation to “actively benefiting from questionable practices” and “no harm/no
foul” dimensions. Actual self-concept is also a predictor variable in relation to “no harm/no foul” dimension. Age and gender
make significant differences in consumers’ ethical attribute dimensions. 相似文献