Students' and Faculty Members' Perceptions of the Importance of Business Ethics and Accounting Ethics Education: Is There an Expectations Gap?

Despite a wealth of prior research (e.g., Wynd and Mager, 1989; Weber, 1990; Harris, 1991; Harris and Guffey, 1991; McCabe et al., 1991; Murphy and Boatright, 1994; Gautschi and Jones, 1998), little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education (Gunz and McCutcheon, 1998). The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed.     

Consumers' selection of textile products made from recycled fibres

The purpose of this study was to evaluate consumers' selection patterns of textile products made from recycled fibres. A quasi-experimental design was used. The 125 undergraduate students who participated in the study evaluated six identical sweatshirts and six identical carpet samples that were labelled with two manipulated information cues, price and fibre content. Chi-square tests of independence were calculated to determine if there was a significant relationship between wearing apparel choice and home textile product choice when both price and fibre content were manipulated and when price was controlled and fibre content manipulated. The data indicated that when both price and fibre content were manipulated, over half of the subjects selected the lower priced sweatshirt and lower priced carpet regardless of fibre content. If a consumer selected a lower priced wearing apparel product s/he also selected a lower priced home textile product. When the price and fibre content were controlled, 66% of the respondents selected the sweatshirt labelled recycled polyester and 62% selected the recycled carpet. In addition, a consumer who selected a recycled wearing apparel product also selected a recycled home textile product. Results suggest that apparel and home textile products made from recycled fibres will be sellable if priced competitively with products made from virgin fibres.     

Developing a measure to capture marketing faculty's perceptions of unethical behavior

The study explores the factor structure of the Sirgy et al. [Sirgy MJ, Johar JS, Gao T. Toward a code of ethics for marketing educators. Journal of Business Ethics 2006; 63(1): 1-20] measure of marketing faculty's perceptions of unethical behavior and tests its predictive validity. We surveyed members of the Academy of Marketing Science regarding their perceptions of acceptability of 142 behaviors that marketing faculty may encounter in their roles as teacher, researcher, administrator, consultant, professional colleague, and college professor. We used exploratory factor analyses to reveal the factor structures of the items grouped by four faculty roles: teaching, research, administrative service, and professional service. We then tested the measure's predictive validity by testing for demographic differences (gender, age, rank, tenure, and level of education) with respect to the 23 types of unethical faculty behaviors. The final measure can be used by marketing-related associations to gauge the norms of faculty conduct, which in turn can help them develop their own academic code of ethics.     

Apparel catalog patronage: Demographic,lifestyle and motivational factors

This study was designed to profile catalog shoppers of apparel and to examine their frequency of shopping. Specifically, it focused on the relative importance of consumers' lifestyle, demographic, and motivational factors in catalog shopping patronage. Data from 680 respondents were analyzed. The data indicated a relationship between consumers who shop for apparel from catalogs and some of the variables included in the study. A multiple regression model indicated that when several variables were considered, the frequent catalog shoppers tended to be older and better educated than infrequent catalog shoppers. They were also more likely to engage in inactive pursuits rather than sports activities and were more likely to perceive convenience as an important factor in their decisions to shop from catalogs than were infrequent catalog shoppers.     

Labelling wool products for animal welfare and environmental impact

The notable growth of the market in recent years indicates apparel consumers' interest in organic fibre products. Yet less is understood about how apparel consumers would respond to labelling for other credence attributes associated with animal‐fibre products, such as animal welfare or eco‐friendliness. An online survey of 507 US consumers was used to compare consumers' reactions with a variety of labelling schemes for wool product attributes, including animal‐friendly, organic and environmentally friendly production. Consumer segments were created based on frequency of label choice, and analysis of variance and multinomial logit regression were used to identify and characterize the demographics and psychographics of the consumer segments that found labelling for animal welfare or environmental concerns appealing. The study identified a segment of consumers (19% of the sample) who were motivated to purchase apparel products labelled for animal welfare. These animal‐focused consumers could be identified with relatively high accuracy from the demographic and psychographic variables in the model. The model variables, which included familiarity with organic products and self‐perceived knowledge about environmental damage related to apparel production, were not effective in identifying the environment‐focused apparel consumers. The results also demonstrated the ability of a general belief in animal rights to motivate the apparel consumers in the sample, suggesting that acting on a concern for animals could be a more powerful motivation for consumer behaviour than acting on a concern for the environment.     

Problems and Opportunities in the Textile and Apparel Industry:

Korean and U.S. textile and apparel manufacturers were surveyed to determine what were their perceptions of major industry problems and opportunities in their respective countries. Findings suggest that Korean manufacturers differed significantly from U.S. manufacturers in their perceptions of technology, government policies, and trends in industry concentration as major problems confronting their industry. The two groups also differed on their perceptions of product quality, production and efficiency, flexibility in production, and product lines as posing major opportunities for the future. These results are discussed in light of the changing situation within the international market for textile and apparel products.     

Consumer attitude toward US versus domestic apparel in Taiwan

This study investigates whether or not consumer attitudes toward domestic‐ vs. US‐made apparel differ among consumers in Taiwan. Variables to be examined include (1) apparel attributes; (2) self‐concept; and (3) demographics. The Fishbein attitude model was used to measure consumer attitudes. The mall‐intercept method was used to collect most data in four major cities of Taiwan. A total of 485 Taiwanese consumers completed and returned useable questionnaires. Results indicated that consumer attitudes toward Taiwan vs. US‐made apparel differed significantly among consumers in Taiwan. Consumers had an overall more positive attitude towards US‐made apparel compared with Taiwan‐made apparel with regards to care instruction label, colour, quality, apparel fibre content, fashionableness, attractiveness, brand name, and comfort apparel attributes. For self‐concept variables only modest/vain and thrifty/indulgent had a significant difference between consumers who preferred US‐ over Taiwan‐made apparel. Demographic factors of age, gender, education, residence area, travelled abroad and country‐of‐origin preference had a significant relationship with consumer attitudes toward apparel. This study is aimed at understanding Taiwanese consumers’ attitudes toward foreign‐made apparel. Overall, Taiwanese consumers preferred US‐made apparel; however, the apparel attribute of size range needed improvement to increase customers’ satisfaction.     

Environmental profiles of female apparel shoppers in the Midwest,USA

Abstract Concern for the environment has become an accepted part of our lifestyle. A largely untapped consumer commodity with strong reuse or recycling potential is textiles and apparel. Apparel retailers can benefit from a knowledge of the environmentally concerned apparel shopper and can be instrumental in extending society's appreciation for environmental responsibility. The purpose of this exploratory study was to segment female apparel shoppers into environmentally oriented groups and to profile each group with respect to importance of store attributes, lifestyle activities, general environmental attitudes and textile disposal patterns. Factor analysis, stepwise multiple regression and chi-square analysis were used to analyse data from 113 returned questionnaires. The results indicated that environmental groups can be profiled for textile/apparel products and that each group places emphasis on a different set of store/product attributes when making patronage and purchasing decisions. Profiles of each environmental group with suggestions for retail marketing approaches are provided.     

Does attitude predict purchase behaviour of apparel products?

During the 1980s the world market in textile and apparel products has become increasingly internationalized. Retailers in Western Europe and North America import goods from around the world, often at the expense of domestic manufacturers. In an effort to encourage consumers to buy locally manufactured products, associations in several countries have tried to change consumer attitudes toward domestically produced textiles and apparel. The goal of this study was to assess the relationship between consumer attitude and consumer behaviour in an apparel purchase. Intercept surveys were conducted with 3,766 consumers in nine locations in the eastern U.S.A. Consumers were questioned about their attitudes toward domestic versus imported clothing and their awareness of the country of origin of their purchase. Reasons for purchase and demographic information were also collected. Some differences between variables were found related to sex, age and geographic location. While it was evident that a large proportion of the consumers sampled said they cared whether the clothing they purchased was domestically produced or imported, a far smaller proportion was aware of the country of origin of the garment just purchased. Therefore, a consistent link between consumers' professed attitudes and their buying behaviour could not be established. Summary and conclusions The consistency of consumer attitudes with consumer behaviour was assessed for a sample of U.S.A. apparel purchasers. Respondents in the eastern U.S.A. were asked about their awareness of and concern with their garment's place of production. Although some differences were found related to sex, age and geographic location, the lack of consistency between attitudes and behaviour was a common phenomenon. Of the total sample, only 20% professed both concern and awareness of their garment's country of origin. In contrast, 60% knew of the ‘Crafted with Pride’ campaign, 44% expressed concern for place of production, and 28% said they knew where the garment just acquired had been manufactured. These relatively low percentages may be due in part to the demographics of the consumers surveyed. This study included a high proportion of females, young and middle-age shoppers. This sample composition is consistent with other research citing these groups as the most frequent apparel purchasers. The results of this study indicate that the oldest age groups and male shoppers are most likely to be aware and concerned. This suggests that those wanting to change attitudes and/or behaviour need to target the groups most likely to be spending on apparel, females, young and middle-age groups. These consumers appear to be the least motivated by patriotic appeals or to base purchase decisions on cues such as country of origin. People from the south, who were more likely to be directly affected by the textile industry, generally were more aware, expressed a higher level of concern, and were more likely to know of the ‘Crafted with Pride’ campaign. Since the south has not been selectively targeted by the ‘Crafted with Pride’ Council, it is very possible that the demographics and personal link of southerners to the apparel and textile industries may be more influential than the Council's media campaign. While it is true that concern, awareness, and knowledge of the campaign are highly correlated, what has not been determined is the causal relationship between these three variables. Does knowledge of the campaign cause one to care more and therefore be more likely to be aware? Or does caring make consumers more susceptible to patriotic appeals and more likely to say they are aware when they really may not be? It has been determined that people who are aware are more likely to care and know of the campaign; it has not been determined that people with knowledge of the campaign will be more aware and therefore guided in their purchase decisions. The intense media campaign by the ‘Crafted with Pride’ Council suggests that the level of concern for domestic clothing production may be influenced by the level of marketing effort. However, the Council's expected behavioural effect of raising the number of potential clothing buyers who actively seek out and purchase American-made apparel was not displayed by respondents in this study. Since it is consumers who ultimately make the final purchase decision, industry representatives and legislators should examine more closely the link between attitudes and action before making production and public policy decisions that will have significant economic effects on all parties concerned.     

Education and training as a strategy for improving worker health and safety: a survey of U.S. apparel companies

Maintaining a healthy work force is becoming increasingly important to apparel manufacturers today. The purpose of this study was to examine the issues involved in worker health and safety, particularly that of educating and training production workers. Data were generated from responses to a mailed questionnaire by 134 upper level managers in companies located throughout the United States. Results indicated that educating workers was an important concern for managers, ranking second to controlling workers' compensation costs. Chi-square analysis showed that there was a significant difference between those who used education and training as a cost-reduction strategy and a decrease in workers' compensation costs. Education and training was reported as a component of ergonomics and safety programmes by over three-quarters of those who were developing and implementing such programmes. The findings from this study suggest that apparel manufacturers should seriously consider the importance of education and training programmes as a cost-reduction strategy as well as a means of improving the safety and health of production workers.     

中印两国纺织品服装在欧美市场的竞争关系研究

基于纺织品服装细分到三位数的进出口数据,利用价格贸易条件、竞争互补指数、竞争压力指数、显示性对称比较优势指数和出口产品相似性指数对中印两国纺织品服装在欧美市场的贸易竞争关系进行分析,发现中国纺织品服装在贸易量上具有显著优势,但在贸易条件和比较优势上则弱于印度;同时两国纺织品服装在欧美市场具有较高的出口相似性,中国对印度的竞争压力显著高于印度对中国的竞争压力。随后对两国纺织服装业的优劣势进行分析,并对如何更好地促进中国纺织服装业的发展提出了对策建议。     

The Ethics of Professorial Book Selling: Morality, Money and "Black Market" Books

This study used experimental and correlational techniques to examine perceptions that university faculty hold regarding the practice of professorial selling of examination textbooks to wholesalers. Faculty members (n = 236) from 14 universities and community colleges and a wide variety of academic disciplines responded to a web-based survey. We presented hypothetical selling situations to respondents with manipulated variables consisting of solicitation status (unsolicited versus solicited) and use of money (for faculty or for student activities). Both main effects and the interaction effect were significant such that respondents perceived it to be more ethical to sell an examination book when the book was unsolicited and when the money was being used to fund student activities. The variable most correlated with faculty members' beliefs that book selling is ethical and the faculty members' self-reports of whether or not they have engaged in bookselling was how widespread the practice appeared to be on campus. About 30 percent of faculty members sold textbooks over the past year at a dollar value of about $80 per professor. About 38 percent of respondents reported they believed the practice to be generally ethical. Implications for business ethics theory, students' moral development, and advancement of on-campus codes of ethics policies are discussed along with avenues for future research.     

Ethical decision making: An investigation of services marketing professionals

This study investigates the relative influences of professional values and selected demographic variables on the ethical perceptions of services marketing professionals. The relationship between ethical perceptions and ethical judgments of service marketers is also examined. The data were obtained from a mail survey of the American Marketing Association's professional members of service industries. The survey results indicate a positive relationship between a service professional's professional values and his/her perceptions of ethical problems. The results also suggest that ethical judgments of a service professional can be partially explained by his/her perceptions of ethical problems. Implications of the research findings were discussed. Anusorn Singhapakdi is Associate Professor of Marketing at Old Dominion University. His research has been primarily in the areas of marketing/business ethics. He published in various journals such as Journal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Macromarketing, Journal of Personal Selling & Sales Management, and Journal of Public Policy & Marketing. He has presented papers at various professional conferences including the American Marketing Association and the Academy of Marketing Science.C. P. Rao is Eminent Scholar and William B. Spong Chair in Marketing and International Business at Old Dominion University. He has also served on the Marketing faculty at the University of Arkansas and at the Indian Institute of management. He participated in the ICAME program at Stanford University. Dr. Rao was awarded the C.P.M. (Certified Purchasing Manager) by the National Association of Purchasing Manager. Dr. Rao is a frequent contributor to many leading journals and has received the Distinguished Faculty Research Award in the College of Business Administration at the University of Arkansas three times. Scott J. Vitell is Associate Professor and Phil B. Hardin Chair of Marketing at the University of Mississippi. His work has appeared in the Journal of the Academy of Marketing Science, Journal of Business Ethics, Journal of Business Research, Journal of Macromarketing, Journal of Personal Selling & Sales Management, and Research in Marketing as well as various other journals and proceedings.     

The store-as-a-brand strategy: The effect of store environment on customer responses

Despite their significance within the apparel industry, retailers selling just their own brand of apparel (single-brand apparel retailers) have not been examined for the relationship between their store environment and customer responses. This study explores the effect of store environment on customers’ internal evaluations and behavior toward single-brand apparel retailers. Further, to understand the store-as-a-brand strategy, this study examined whether customers have similar cognitive and affective perceptions toward the store versus merchandise. A mall intercept survey was conducted and a non-recursive structural equation model was employed to test the proposed hypotheses. This study found that social, design, and ambient cues as well as merchandise cues influence internal evaluations and ultimately approach behavior toward single-brand apparel retailers. This study also affirmed that the store-as-a-brand concept is valid for a single-brand apparel retailer.     

Purchasing environmentally sustainable apparel: The attitudes and intentions of female Kuwaiti consumers

The purpose of this study is to examine relationships among knowledge, environmental concern, attitudes about environmentally sustainable apparel (ESA) and ESA purchasing behaviours of Kuwaiti women. This was accomplished by surveying 236 participants using four preexisting scales, measuring knowledge about the impact of manufacturing apparel and textile products on the environment, levels of concern about environmental degradation, feelings about clothing that is environmentally sustainable and ESA purchase intentions. Data analysis determined several findings. First, female Kuwaiti nationals showed a low level of knowledge about the environmental impacts of the apparel and textile industry. The participants also held neutral attitudes of environmental concern and neutral attitudes towards ESA. Finally, despite their knowledge and attitudes, the participants did have positive intentions to purchase ESA in the future. To produce, market and sell ESA effectively in Kuwait, the conclusions from this study are important for manufacturers and retailers of ESA products. Kuwait provides a large market for apparel goods and this study is a contribution to a better understanding of consumers and ESA in that market.     

Demographic Effects of Work Values and Their Management Implications

A survey of 316 participants from Chinese enterprises indicated that the level of their work values was more likely in line with increasing age and education, and associated with employment position and gender. The older the employees, the higher the work values they perceive. The higher the education one receives, the higher the work values he or she counts. Managers rate higher work values than the employees do, and male employees show higher work value perceptions than do those of females. The results of the study suggest that the employees’ age, education, position and gender are important antecedents of work values, and these demographic effects can be a good revelation to enterprise management in both theory and practice.     

On‐line product presentation: Effects on mood,perceived risk,and purchase intention

Because the Internet purchase of apparel is risky, there is a strong need to develop better visual product presentation on‐line that may give some sense of fit and other tactile experience to reduce perceived risk and create pleasurable shopping experiences. Toward this end, the effect of product presentation on consumer responses was examined here. In addition, the relationships among variables were investigated to provide details of the nature of the effect of product presentation. This study employed a 2 2 between‐subjects factorial design: product movement (product in motion vs. product not in motion) image size (large vs. small). Mock Web sites were created to closely mimic the design of actual Web sites. Two hundred forty‐four female undergraduates logged on and evaluated two pairs of pants under the same treatment conditions. The present research showed (a) main effects for product movement on mood, perceived risk, and apparel purchase intention; (b) an interaction between product movement and image size on apparel purchase intention; (c) a negative relationship between mood and perceived risk; (d) a positive relationship between mood and apparel purchase intention; (e) a negative relationship between perceived risk and apparel purchase intention; and (f) mediating relationships among variables. Based on the results, apparel e‐tailers are advised to create positive mood using product rotation to decrease shoppers' perceived risk and increase purchase intent. © 2005 Wiley Periodicals, Inc.     

Improving garment fit for the mature female in the USA

Although women over the age of50 constitute a growing segment of the apparel market, in the U.S.A. the apparel industry has not addressed the specific fitting needs of this group. Many apparel manufacturers produce large sizes, however proportionate changes specific to the mature figure type resulting from the ageing process have not been addressed.^1–6 The purpose of this study was to modify a commercial pattern based on work by Woodson and Horridge (1990, Clothing and Textiles Research Journal, 8 (4), 7–13) using grading as a pattern development technique, and to evaluate the accuracy and effectiveness of the modified pattern by measuring fit and evaluating self-reported perceptions of comfort on live models. Woodson and Horridge measurement data were used as a basis for modifying a commercial pattern to fit a mature woman. Results indicated that there were significant differences between the commercial dress and the modified dress. The modified dress provided a better fit in 14 areas. Subjects' perceptions of comfort were closer to actual fit for the modified dress than for the commercial pattern dress. Computerized grading is a quick, cost-effective method of modifying a pattern to meet the needs of special markets.     

A Board's Journey into Complexity Science: Lessons from (and for) Staff and Board Members

Complexity science has been used as a lens to interpret organizations (Goldstein 1994; Morgan 1993, 1997; Stacey 1992, 1996a; Wheatley 1992; Wheatley and Kellner-Rogers 1996; Zimmerman 1993a, 1993b). These interpretations have shone a light on aspects of organizations that were idiosyncratic or at least difficult to reconcile with dominant organizational theories. In this paper, we go beyond interpreting results through a complexity lens to demonstrating how board members and staff of an organization deliberately applied insights from complexity science to improve their work. Using an action learning approach, we worked with the board and staff for a year. One of the lessons from this journey was the need to differentiate between "fake" complexity and real complexity. Using "fake" complexity, simple issues were complexified and complex issues were avoided. Another key lesson was the role of relationships for complex issues. This paper presents a "STAR" relationship model to help organizations discern the generative potential of current and future relationships. Each point, or letter, of the STAR represents one dimension of a potentially generative relationship. Through the action research process, both the researchers and the members of the organization extended our understanding of how complexity science can enhance the capacity to evolve in a rapidly changing environment.