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1.
Jukka Varelius 《Journal of Business Ethics》2006,65(2):163-171
The moral status of business bluffing is a controversial issue. On the one hand, bluffing would seem to be relevantly similar
to lying and deception. Because of this, business bluffing can be taken to be an activity that is at least prima facie morally condemnable. On the other hand, it has often been claimed that in business bluffing is part of the game and that
therefore there is nothing morally questionable in business bluffing. In a recent issue of this journal, Fritz Allhoff puts
forward a novel defence of business bluffing. In this article, I will examine Allhoff’s arguments for the moral acceptability
of business bluffing and argue that they are implausible.
Dr. Jukka Varelius is a Visiting Fellow in the Centre for Professional Ethics at the University of Central Lancashire, UK.
His research concentrates on questions of biomedical ethics, psychiatric ethics, and business ethics. His publications include
‘Voluntary euthanasia, physician-assisted suicide and the goals of medicine’ Journal of Medicine and Philosophy 2006, 31 (2):
1--18, ‘Execution by lethal injection, euthanasia, organ-donation and the proper goals of medicine’ Bioethics, forthcoming,
and ‘Autonomy, well-being and the case of the refusing patient’ Medicine, Health Care and Philosophy, forthcoming. 相似文献
2.
Donald F. Arnold Richard A. Bernardi Presha E. Neidermeyer Josef Schmee 《Journal of Business Ethics》2007,70(4):327-340
Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations,
this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context.
We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary
by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism,
and Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses
to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’
country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that
these country differences associate with Hofstede constructs of Individualism and Masculinity. 相似文献
3.
In a recent paper that appeared in this journal Fritz Allhoff addresses the morality of bluffing in negotiations1. He focuses on cases in which people misstate their reservation price in negotiations, e.g., suppose that I am selling a house and tell a prospective buyer that $300,000 is absolutely the lowest price that I will accept, when I know that I would be willing to accept as little as $270,000 for the house rather than continue to try to sell it. Allhoff criticizes my (qualified) defense of bluffing in my paper Second Thoughts on Bluffing,2 and offers what he takes to be a more plausible defense of bluffing. Allhoffs criticisms rest on several serious misinterpretations of my views. He ascribes to me several arguments that I dont make. He also attributes to me an unqualified defense of bluffing that I explicitly reject. I briefly document this in Section 1. In Sections 2 and 3 I explain and criticize Allhoffs positive views about bluffing and the morality of bluffing.Thomas Carson is professor of philosophy at Loyola University Chicago. He is the author of Value and the Good Life and The Status of Morality. He is the co-editor of Moral Relativism and Morality and the Good Life. He is the author of numerous papers on ethical theory and business ethics and is a member of the editorial board of Business Ethics Quarterly and Journal of Business Ethics. He is currently working on a book entitled Lying and Deception: Theory and Practice. 相似文献
4.
Jeremy Galbreath 《Journal of Business Ethics》2006,65(3):287-295
The original intent of business education in America focused on the development of professional managers who would look after
the interests of society. As economic and shareholder theories influenced business education, firm performance became the
manager’s top – if not only – priority. The economic responsibility of the firm also appears to be dominating scholarly interest
in organisations as well. However, business firms constitute part of the fabric of society and closer attention should be
paid by organisation researchers to the social responsibilities of the firm. In doing so, a more balanced research approach
can be achieved. In this article, we give evidence that research within the study of the organisation, specifically in the
field of management, has predominately turned its attention to the economic responsibility of the firm. We close by demonstrating
that other fields within organisation research also appear to be favouring the study of performance and we offer suggestions
as to how scholars might better address the firm’s role in society beyond its economic responsibility.
Jeremy Galbreath is a Postdoctoral Fellow at Curtin University of Technology where he is studying corporate social responsibility
(CSR). He has published extensively, with over 50 articles in print and 3 book chapters. Dr. Galbreath's research and teaching
focuses on strategic management, the resource-based view of the firm, corporate social responsibility, stakeholder management,
the ethicality of profit making strategies, intellectual capital and information technology. 相似文献
5.
Robert A. Peterson Gerald Albaum Dwight Merunka Jose Luis Munuera Scott M. Smith 《Journal of Business Ethics》2010,96(4):573-587
Cross-national studies of business-related ethicality frequently have concluded that Americans possess higher ethical standards
than non-Americans. These conclusions have generally been based on survey responses of relatively small convenience samples
of individuals in a very limited number of countries. This article reports a study of the relationship between nationality
and business-related ethicality based on survey responses from more than 6300 business students attending 120 colleges and
universities in 36 countries. Two well-documented determinants of business ethics (gender and religiosity) were investigated
as moderators of the nationality–business ethicality relationship. The major research finding is that, while statistically
significant differences were found between the business-related ethicality of American survey participants and the business-related
ethicality of the non-American survey participants, the magnitudes of the differences were not substantial. The results of
the study suggest that (i) more empirical cross-cultural/national research is required on business-related ethicality and
(ii) previous explanations for cross-cultural/national differences in ethics need to be reconsidered before further generalizations
are warranted. 相似文献
6.
Using a large panel of Italian firms, spanning the years from 1995 to 2003, this study investigates the relationship between
bank debt and non-financial SMEs’ performance, evaluating whether and to what extent this link is affected by the degree of
competition characterising the local credit market where firms operate. Controlling for inertia, unobserved heterogeneity
and the endogeneity of some performance determinants, we find that the (negative) impact of bank debt on firms’ performance
is weaker for firms running in more competitive banking markets. We interpret this result as evidence that a more intense
banking competition may lead to better credit conditions for small and medium-sized firms. 相似文献
7.
This study aims to propose a framework considering both economic issues and environmental effects in technology evaluation
in order to provide firms’ decision makers a useful reference in adopting technologies that will enable them to fulfill corporate
social responsibilities and get competitive advantages at the same time. Recently, the demands for technology evaluation have
increased with the flourishing development of technology licensing, technology transaction or joint venture on the one hand
and with the pressing needs of environmental protection for human beings’ sustainable development on the other hand. Under
such conditions, it thus goes without saying that firms’ decision makers are propelled to take into account both economic
benefits and environmental effects in evaluating technologies by choosing low or nonpolluting technologies for manufacturing
products. Although technology evaluation is not a new and emerging subject currently besetting scholars in the field of management,
previous research on this topic has unwittingly left behind the pressing issue of environmental effects. Based on this observation,
this study purports to develop a new framework for technology evaluation by taking both economic benefits and environmental
perspectives into consideration. In it, we seek to demonstrate that our proposed framework will not only be a workable model
but also can serve as a useful point of reference for technology appraisers and firms’ decision makers. 相似文献
8.
Consumer decision making with regard to mutual funds is less than rational. Consumers tend to focus on past performance and
virtually ignore a variable which has a more definite (and negative) impact on wealth—cost. FINRA, the mutual fund industry’s
self-regulatory body in the USA, has recently changed its regulations for fund advertising to require that cost information
be reported when performance information is present. We conducted an exploratory conjoint study to examine whether consumers
might, in fact, use the additional information, and found that despite the highly salient presence of expense information,
consumers overwhelmingly continue to use past performance when forming mutual fund preference. 相似文献
9.
Douglas Cumming Grant Fleming Sofia Johan Mai Takeuchi 《Journal of Business Ethics》2010,97(2):173-188
Although trustworthiness has been described as a source of competitive advantage, its value extends to organizational governance
and wealth creation. We identify the importance of the commitment–compliance continuum in the decision to trust and note that
trustworthiness is a subjective perception viewed through each person’s mediating lens. That lens and each person’s interpretation
of the social contract impact one’s commitment to cooperate. We suggest five propositions that integrate trustworthiness,
governance, and wealth creation. 相似文献
10.
This paper adopts the context-embedded
approach to examine the marketing practices of 307 small
and medium enterprises (SMEs) in the People’’s Republic
of China by comparing the survey findings with that of
Hong Kong and Guangdong SMEs. Chinese SMEs focus
on regional markets to avoid direct competition with
Hong Kong SMEs in the international markets and also
their Guangdong counterparts in the turbulent nationwide
market. To market their own brands, Chinese SMEs have
to analyze the market and use superior marketing strategies
in the competitive markets. Chinese SMEs do not
attain the superior competitive positions as that of their
Guangdong counterparts, but they use customer satisfaction
surveys and claims investigation to help develop
excellence in product performance. Also, Chinese SMEs
have to provide value-added products and services and
also a well-rounded marketing competitive strategy to
gain market shares. The traditional state-owned enterprise
structure in China facilitates the development of hierarchical
organizational structure and joint decision making
process. Thus, care should be taken in assuming that marketing
tools and techniques are equally applicable across
all places, even in similar cultural contexts. Socio-cultural
influences and mediating environmental factors should be
considered when attempting to understand the marketing
practices of Chinese small firms, specifically when China
is in transition to a socialist market economy. 相似文献
11.
Javier Aguilera-Caracuel Juan Alberto Aragón-Correa Nuria Esther Hurtado-Torres Alan M. Rugman 《Journal of Business Ethics》2012,105(4):461-474
This article combines institutional and resources’ arguments to show that the institutional distance between the home and
the host country, and the headquarters’ financial performance have a relevant impact on the environmental standardization
decision in multinational companies. Using a sample of 135 multinational companies in three different industries with headquarters
and subsidiaries based in the USA, Canada, Mexico, France, and Spain, we find that a high environmental institutional distance
between headquarters’ and subsidiaries’ countries deters the standardization of environmental practices. On the other hand,
high-profit headquarters are willing to standardize their environmental practices, rather than taking advantage of countries
with lax environmental protection to undertake more pollution-intensive activities. Finally, we show that headquarters’ financial
performance also imposes a moderating effect on the relationship between environmental institutional distance between countries
and environmental standardization within the multinational company. 相似文献
12.
A critical component of brand equity is consumer perceived ethicality (CPE) of the brand. Yet, little is known about how to create positive brand CPE. We offer that the starting point for creating brand CPE is with the brand-naming decision. Drawing on sound symbolism theory, we propose that certain brand name characteristics better convey ethicality. Two studies are conducted. Study 1 finds that higher frequency sounds in brand names better convey ethicality than lower frequency sounds. Study 2 finds that brand names can positively impact brand CPE in the presence of additional information, in particular, information that reflects negatively on the brand’s ethical behavior. These results suggest that marketers be more involved at the onset of creating an ethical brand image. 相似文献
13.
Gerwin Van der Laan Hans Van Ees Arjen Van Witteloostuijn 《Journal of Business Ethics》2008,79(3):299-310
Although agreement on the positive sign of the relationship between corporate social and financial performance is observed
in the literature, the mechanisms that constitute this relationship are not yet well-known. We address this issue by extending
management’s stakeholder theory by adding insights from psychology’s prospect decision theory and sociology’s resource dependence
theory. Empirically, we analyze an extensive panel dataset, including information on disaggregated measures of social performance
for the S&P 500 in the 1997–2002 period. In so doing, we enrich the extant literature by focusing on stakeholder heterogeneity,
perceptional framing, and disaggregated measures of corporate social performance. 相似文献
14.
A firm’s competitive behavior is an important topic for practitioners, theorists, and policy makers. Among the explanations
of firms’ behavior is Michael Porter’s model. We have presented this model along with some alternative approaches: Structure-Conduct-Performance,
the New Industrial Organization and Game Theory, the Resource-Based Perspective, and Market Process Economics. These approaches
are discussed in terms of their relations, similarities, and differences relative to Porter’s model. In our comparative discussion,
we support the use of Porter’s model to evaluate firms’ competitive behavior. Our reasons for this support are this model’s
popularity, well-defined structure, feasibility, clarity, simplicity, generality, and its complementarity to two other main
approaches. We find the Porter model to be a convenient approach to the firm’s competitive advantage and strategy.
This article draws on the thesis that Orges Ormanidhi wrote for his Masters of Philosophy from Staffordshire University. 相似文献
15.
Thomas J. Frecka 《Journal of Business Ethics》2008,80(1):45-59
Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits
similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method
of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality
of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery
slope” of rule-based accounting for synthetic leases and special purpose entities, that, in the author’s opinion, led to the
accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission
and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial
reporting are provided.
Thomas J. Frecka is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame. He teaches financial
reporting and accounting fraud courses. 相似文献
16.
Celia Moore 《Journal of Business Ethics》2008,80(1):129-139
This paper explores Albert Bandura's concept of moral disengagement in the context of organizational corruption. First, the
construct of moral disengagement is defined and elaborated. Moral disengagement is then hypothesized to play a role in the
initiation of corruption by both easing and expediting individual unethical decision-making that advances organizational interests.
It is hypothesized to be a factor in the facilitation of organizational corruption through dampening individuals’ awareness of the ethical content of the decisions they make.
Finally, it is hypothesized to contribute to the perpetuation of corruption in organizations, because if individuals who have a greater propensity to morally disengage are more likely
to make decisions that advance organizational interests regardless of the ethicality of those decisions, they may also be
rewarded for those decisions in terms of organizational advancement. Together these studies form an argument that moral disengagement
plays an important role in processes of organizational corruption. 相似文献
17.
The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue
that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However,
Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes
the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity
and regardless of the auditor’s belief about management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards
No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management
and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with
a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and
whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision
because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities.
We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed
by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with
the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated
with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments.
However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate
auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of
their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not
related to their trust in the client’s management. 相似文献
18.
Previous studies have investigated alliance networks primarily from two alternative views, a relational view that focuses
on the “strength of strong/weak ties,” or a structural view that refers to a firm’s position and structural embeddedness.
We posit a firm’s network architecture, i.e., the portfolio of strong/weak ties, influences its conduct and performance. From
a resource-based view, the network architecture itself could be a source of sustained competitive advantage. We argue that
both network architecture and duration of a firm can enhance its performance. However, their effects and the interaction are
contingent on different performance outputs. Using strategic alliance networks data from a survey of the manufacturing industry
in China, we examine the performance implications of network architecture. Results suggest that benefits from networks may
evolve with network duration, hence firms should search for optimal network configurations. By integrating an alliance portfolio,
firms with dual network architectures can enjoy both the strengths of strong ties and weak ties and avoid the risks inherent
in a pure strong/weak-tie network. 相似文献
19.
Conflict is a pivotal variable influencing team decision performance. This article reviewed literature on intragroup conflict
and studied how different types of conflicts affect perceived team decision quality and satisfaction. We conducted a survey
on 156 managers and found that the task-relationship conflict dimensions are also valid in the Chinese context. We also found
that both task conflict and relationship conflict are negatively related to team members’ decision satisfaction. Relationship
conflict acts as a mediator between task conflict and decision satisfaction.
__________
Translated from Guanli pinglun 管理评论 (Management Review), 2007, 19(7): 10–15 相似文献
20.
Taohua Ouyang Jiahong Li Chuyu Zhang Yunshi Mao Weihang Lu 《Frontiers of Business Research in China》2007,1(4):494-520
Taking TCL’s color TV production system as an example, this paper discusses the formation process and causes of the production
system of China’s manufacturing industry. The work flow and operation mode of the fast production line in TCL color TV manufacturing
base (Huizhou) are studied in detail. The results show that the forming of TCL color TV production system’s competitive power
within such a short time is credited to three reasons: advantage of backwardness and creative imitation, fast duplication
capacity, and a marketized performance appraisal system.
Translated and revised from Guanli Shijie 管理世界 (Management World), 2004, (12): 109–119 相似文献