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1.
Mohamed M. Ahmed Kun Young Chung John W. Eichenseher 《Journal of Business Ethics》2003,43(1-2):89-102
Business relations rely on shared perceptions of what is acceptable/expected norms of behavior. Immense expansion in transnational business made rudimentary consensus on acceptable business practices across cultural boundaries particularly important. Nonetheless, as more and more nations with different cultural and historical experiences interact in the global economy, the potential for misunderstandings based on different expectations is magnified. Such misunderstandings emerge in a growing literature on "improper" business practices – articulated from a narrow cultural perspective. This paper reports an ongoing research on the cultural and contextual aspects of business ethics. The objective is to investigate how the perception/attitudes of business students towards the ethical dimension of doing business varies in different countries; Whether there are socio-cultural factors that influence the perception of ethicality in business practices. Research findings among business students in six countries: China, Egypt, Finland, Korea, Russia, and the U.S.A. are reported. While all groups had basic agreement on what constitutes ethical business practices, differences are found in the respondents' tolerance to damage resulting from "unethical" behavior. Without underestimating the role of national culture, variations in research results also point to the importance of current socio-political developments in the relevant countries. Implications for business teaching and management development are discussed. 相似文献
2.
Tammy L. MacLean 《Journal of Business Ethics》2008,78(1-2):3-16
This study expands theoretical understanding of organizational misconduct through qualitative analysis of widespread deceptive
sales practices at a large U.S. life insurance company. Adopting a symbolic interactionist perspective, this research describes
how a set of taken-for-granted interpretive frames located in the organization’s culture created a worldview through which
deceptive sales practices were seen as normal, acceptable, routine operating procedure. The findings from this study extend
and modify the dominant theoretical ‘pressure/opportunity’ model of organizational misconduct by proposing that the process
engine driving misconduct is not amorally rational organization members, but rather is organizational members acting on socially
constructed views of the organization that normalize misconduct.
Tammy L. MacLean is an assistant professor of management at Suffolk University in Boston, Massachusetts. She teaches in the
areas of organizational behavior and managing diversity. Her research interests include how the process of decoupling organizational
policies and programs from core organizational functions affects organizational behavior. Her research has been published
in academic journals such as Academy of Management Review, Academy of Management Learning & Education, Journal of Management
Inquiry, and Business & Society. She received a Ph.D. in Organization Studies in 2001 from Boston College. 相似文献
3.
In a regressive tax system, lower-income taxpayers pay larger percentages of their incomes in taxes compared to higher-income
taxpayers. Although most policymakers and citizens view regressive taxation as generally unfair and unethical, the U.S. tax
system taxes wage, salary, and self-employment income in a manner that deliberately subjects lower-income taxpayers to marginal
tax rates that are greater than those imposed on higher-income taxpayers. As a result, some lower-income taxpayers pay a larger
percentage of their income in taxes than higher-income taxpayers. In this essay, we argue that this regressiveness in the
taxation of salaried income is unfair and unethical. We then evaluate President Obama’s social security plan, which would
retain most of the current tax system’s regressive structure. Finally, we offer two simple alternative proposals that are
non-regressive, and thus more fair and ethical approaches to the taxation of salaried income. 相似文献
4.
This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting
students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students
is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture,
we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts
in the two cases that invoked these cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is
slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels
of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different
in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the
nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. 相似文献
5.
This study examined individual difference characteristics as predictors of business students’ attitudes toward sustainable
business practices. Three types of predictors were considered: personal values, individualism–collectivism, and leadership
styles. Data were collected from 248 business students attending a mid-sized university in western United States using self-reported
questionnaires. Few gender differences were present. Hierarchical regression analyses, controlling for personal demographic
characteristics, indicated that business students scoring higher on Rokeach’s social value scale, collectivism, and transformational
leadership also reported more positive attitudes toward sustainable business practices. Implications for research and practice
are discussed. 相似文献
6.
Rafik I. Beekun Ramda Hamdy James W. Westerman Hassan R. HassabElnaby 《Journal of Business Ethics》2008,82(3):587-605
In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and
ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument,
we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance,
are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting
comparison because of the extreme differences in their economies and related business development. Our results indicate that
respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics
scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria
based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians
and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that
Americans substitute egoism for justice, when the behavioral intentions of peers are examined. 相似文献
7.
We re-examine the construct of Moral Hypocrisy from the perspective of normative self-interest. Arguing that some degree of
self-interest is culturally acceptable and indeed expected, we postulate that a pattern of behavior is more indicative of
moral hypocrisy than a single action. Contrary to previous findings, our results indicate that a significant majority of subjects
(N = 136) exhibited fair behavior, and that ideals of caring and fairness, when measured in context of the scenario, were predictive
of those behaviors. Moreover, measures of Individualism/Collectivism appear more predictive of self-interested behavior than
out-of-context responses to moral ideals. Implications for research and practice are discussed.
George W. Watson received his Ph.D. from Virginia Tech, his M.B.A. from California State at Fullerton, an M.S. in Systems
Management from the Naval Postgraduate School in Monterey, an a B.A. in Business Administration from the University of Washington,
Seattle. His teaching focus is on corporate social responsibility and ethics. Dr.Watson’s current research interests include
moral psychology,ethical decision making, and ideology. He has published in Business Ethics Quarterly, Business and Society,
and the Journal of Business Ethics.
Farooq Sheikh received his BS in Physics from Indiana University of Pennsylvania, and his Ph.D. from Smeal College of Business,
Penn State University. He is currently Assistant Professor of Operations Management, School of Business at the State University
of New York at Geneseo. Dr. Sheik’s research interests include rational and behavioral models in business operations, bounded-rational
behavioral models in population games, social norms, game theory and cross-disciplinary research involving behavioral models. 相似文献
8.
Research in ethical decision making has consistently demonstrated a positive relationship between others’ unethical behavior
and observers’ unethical behavior, providing support for the “Monkey See, Monkey Do” perspective (e.g., Robinson and O’Leary-Kelly,
Acad Manage J 41:658–672, 1998). However, the boundaries of this relationship have received little research attention. Guided by theory and research in
interpersonal distancing, we explore these boundaries by proposing and examining “moral differentiation,” the set of individual
and situational characteristics that affect the degree to which one is willing to be influenced by others’ unethical behavior.
Using data from 655 undergraduate business students in two U.S. universities, we test moderating hypotheses regarding the
influence of moral differentiation characteristics on the relationship between others’ unethical behavior and observers’ unethical
behavior. Results suggest that strong moral identity, low need for affiliation, and extraversion weaken the relationship between
others’ unethical behavior and observers’ unethical behavior. Implications for managers and future research are discussed. 相似文献
9.
This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that
have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports
on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15
statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant
among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both
HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments
justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest
arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are
further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing
people’s awareness of ethics on tax evasion are also highlighted. 相似文献
10.
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
11.
Since the passage of Title VII of the Civil Rights Act of 1964 and more recent Federal legislation, managers, regulators, and attorneys have been busy in sorting out the legal meaning of fairness in employment. While ethical managers must follow the law in their hiring practices, they cannot be satisfied with legal compliance. In this article, we first briefly summarize what the law requires in terms of fair hiring practices. We subsequently rely on multiple perspectives to explore the ethical meaning of fairness in hiring. Ethical fairness underlies the law and regulations in this area, but goes beyond them as well. We conclude by demonstrating that ethical hiring practices enable managers to make better hiring decisions.G. Stoney Alder is Assistant Professor of Management in the College of Business at the University of Nevada, Las Vegas. He received his Ph.D. from the University of Colorado at Boulder. His research interests include organizational justice, electronic monitoring, and ethics. Dr. Alder’s work has appeared in a number of journals including Organizational Behavior and Human Decision Processes, Human Resource Management Review, Journal of Business Ethics, and the Journal of High Technology Management Research, among others.Joseph Gilbert is an Associate Professor of Management at the University of Nevada Las Vegas. He teaches in the areas of business strategy and business ethics. His research is primarily in the area of business ethics. Prior to receiving his Ph.D. from the University of Southern California, he had extensive management experience in the financial services industry. 相似文献
12.
Ting Wu Jingfeng Uen Suling Wu Tzujung Chang 《Frontiers of Business Research in China》2011,5(1):79-95
This study examines the relationship among family supportive culture, organizational attachment, and work-life segmentation
in high-tech service industry in Taiwan, China. Using survey data from 369 professionals, this study shows that family supportive
culture has significant influence on organizational attachment, namely, affective commitment. Results indicate that individuals’
work-life segmentation has a significant negative effect on organizational attachment. Meanwhile, our results further apply
employees’ segmentation between work and life as a moderator to investigating the impact of individual’s perceptions of family
supportive culture and values on a sense of attachment toward organizations. The result illustrates that work-life segmentation
does not moderate the relationship between supportive family culture and employees’ organizational attachment. Findings from
this research provide insights into the influence of organizational family supportive culture and how it may further encourage
employees’ organizational attachment in high-tech industry in Taiwan. 相似文献
13.
This article explores the influence that an organisation’s corporate values have on employees’ behaviour and values both within
and outside the work environment. In particular, it focuses on the impact of these values on the personal buying behaviour
of employees. The empirical research was undertaken within a case study organisation that produces wine in Spain and involved
interviews with senior management, an analysis of company documentation, as well as group discussions with employees supported
by an employee survey. The article argues that an organisation’s corporate values influence not only its employees’ behaviour
within the work environment, but also impacts on their global values system outside of the work environment. In particular,
this was evident within the employees’ buying behaviour practices in relation to supplier loyalty and environmental concern.
This has implications for business ethics as an organisation’s value system may go beyond the purely business context. Organisations
need to be aware of their impact on employees’ behaviour outside of the work environment; this is particularly the case for
multinational companies working across many cultures. 相似文献
14.
This research is an extension of Walker Information’s (Business Ethics: Ethical Decision Making and Cases, pp. 235–255, 1999) study on employees’ job attitudes that was conducted exclusively in the United States. Walker Information found that the
reputation of the organization, fairness at work, care, and concern for employees, trust in employees, and resources available
at work were important factors in an employee’s decision to remain with his or her company. Our sample includes 713 students
from seven countries: Canada, Colombia, Ecuador, Hong Kong, Ireland, South Africa, and the United States. When analyzing the
entire sample, our data indicate that both social desirability response bias and gender were significant; however, this was
not the case when the data are analyzed by country. On an individual country basis, our data suggest that the generally accepted
premise that women are more ethically conscious than men was only true for the samples from the United States and Canada.
The data also indicate that, while social desirability response bias was significant for the four factors suggesting ethical
components for the sample from the United States, this finding was not universal.
Dr. Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who
flew the B-52 and FB-111 aircraft. He has also been a Professor of National Security Affairs at the U. S. Naval War College
during 1997 to 1998 academic year. Dr. Bernardi received a PhD from Union College in 1992; since then, he has published over
80 articles and received Teaching Excellence Awards from both Roger Williams University and the State University of New York.
Steven T. Guptill graduated from Roger Williams University with a degree in international business. He currently works for
State Street Bank in an operations role within the alternative investments umbrella. In this role, he plans and manages the
daily workflows of a fund accounting team with several client relationships. 相似文献
15.
Resick Christian J. Martin Gillian S. Keating Mary A. Dickson Marcus W. Kwan Ho Kwong Peng Chunyan 《Journal of Business Ethics》2011,101(3):435-457
Despite the increasingly multinational nature of the workplace, there have been few studies of the convergence and divergence
in beliefs about ethics-based leadership across cultures. This study examines the meaning of ethical and unethical leadership
held by managers in six societies with the goal of identifying areas of convergence and divergence across cultures. More specifically,
qualitative research methods were used to identify the attributes and behaviors that managers from the People’s Republic of
China (the PRC), Hong Kong, the Republic of China (Taiwan), the United States (the U.S.), Ireland, and Germany attribute to
ethical and unethical leaders. Across societies, six ethical leadership themes and six unethical leadership themes emerged
from a thematic analysis of the open-ended responses. Dominant themes for ethical and unethical leadership for each society
are identified and examined within the context of the core cultural values and practices of that society. Implications for
theory, research, and management practice are discussed. 相似文献
16.
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
17.
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
18.
《Business Horizons》2017,60(5):647-655
One of the main challenges facing family firms is achieving fairness between family and non-family employees in the workplace. Family and non-family employees have the potential to offer unique and distinct contributions to the firm, which makes the achievement of fairness between them messy and complicated. Hence, two interesting questions are worth exploring: Given the complex nature of the family business human capital, how can family firms achieve fairness between family and non-family employees? Why should family business decision makers and advisors promote fair practices in the family business workplace? We first introduce a fair process model as a possible solution for family businesses to achieve fairness between family and non-family employees. Then, based on several examples and studies, we show that family business owners can benefit significantly from promoting fairness in the workplace both in terms of preserving business reputation and in terms of achieving long-term family business survival and success. 相似文献
19.
Phyllis Tharenou 《Journal of Business Ethics》2010,95(1):73-88
Women are underrepresented in managerial positions and company international assignments, in part due to gender discrimination. There is a lack of fair and just treatment of women in selection, assignment and promotion processes, as well as a lack of virtue shown by business leaders in not upholding the principle of assigning comparable women and men equally to positions in management and postings abroad. Female professionals, however, initiate their own expatriation more often than they are assigned abroad by their company, and usually as often as men self-expatriate. What causes women to self-initiate expatriation? Women’s proactivity, in part an attempt to redress the disadvantage they face in managerial career advancement, appears influential, as are career and family motivations. Indeed, during expatriation, women fare well in their career and they repatriate only at the same rate as men. Compared with men, however, women repatriate less often for career than for family reasons. On their return, despite their international experience, women do not gain as much of a financial return on their investment in self-expatriation as do men, suggesting that women may suffer unfair, non-meritorious treatment at home. Overall, self-initiated expatriation provides a new, gendered, social context for researching women’s career advancement. The ethical issues associated with women’s self-expatriation – a lack of fairness and justice in selection, assignment and promotion decisions, and a lack of virtue shown by business leaders in upholding fair and just human resource decisions by gender – suggest practical avenues to resolve these issues. 相似文献
20.
Studies of human resource and cross-cultural management are gaining greater attention in international markets. In response
to this trend, for multinational enterprises, understanding of the culture and values of other countries as well as their
organizational citizenship behavior (OCB), which focuses on members’ positive interactions for better achievements in organization,
has gained importance. This study aims to explore the effects of national culture and guanxi on the OCB in Chinese society including mainland China and Taiwan. The results reveal that national culture and guanxi have significant impacts on the OCB, and people in mainland China and Taiwan have different cultures and OCB of their own. 相似文献