影响公司伦理维度的因素分析

公司伦理维度决定性影响因素为受利益相关者、公司决策者、竞争因素与组织特征。公司需要权衡利益相关者的需求,选择拥有良好价值观与伦理道德的公司决策者,与竞争者展开公平竞争,塑造符合伦理的组织文化,这样才能使公司政策的制定与执行更具伦理性,取得长久竞争优势。     

The Business of Commercial Legal Advice and the Ethical Implications for Lawyers and Their Clients

Company directors and executives seek legal advice outside the company on a regular basis. This advice is meant to be given within the context of the lawyers’ professional obligations and ethical practise. What clients may not appreciate is there is often a conflict of interest between the lawyers’ professional and ethical concerns and the legal advice business. If lawyers follow their business interests, their advice may be incomplete especially in relation to the ethical consequences of that advice. This could lead to a compromise of the clients’ commercial interests and even raise doubts in relation to the legality of the clients’ proposed course of action.     

The Ethical Case for Affirmative Action

Affirmative action has been a particularly contentious policy issue that has polarised contributions to the debate. Over recent times in most western countries, support for affirmative action has, however, been largely snuffed out or beaten into retreat and replaced by the concept of ‹diversity management’. Thus, any contemporary study that examines the development of affirmative action would suggest that its opponents have won the battle. Nonetheless, this article argues that because the battle has been won on dubious ethical grounds it is important that we do not allow affirmative action to sink unnoticed. This article explores and challenges the ethical and philosophical underpinnings of opponents’ views and finds their cases against affirmative action are not ethically sound. The article concludes there are strong ethical grounds for those organisations which seek to do well, to reassert affirmative action programmes in the global efforts to eradicate systemic discrimination and disadvantage.     

The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students’ ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage.     

Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas. He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas. Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal, Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting, Auditing and Accountability Journal, Advances in Taxation and others. W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame.     

Varieties of Win–Win Solutions to Problems with Ethical Dimensions

The purpose of this article is to help educators and managers learn about a variety of win–win solutions to problems with ethical dimensions. The hope is that the larger the variety of win–win solutions we can consider, the higher the probability that we can find at least one that satisfies both ethical and material concerns. This article is motivated by the experiences of managers who have found that they need win–win solutions because it is very difficult to effectively advocate ethical solutions to problems that lose money or do not make money for their organizations. The purpose of the article is not to build theory or a theoretical taxonomy of win–win solutions, but to gather from eclectic theoretical and applied sources a variety of win–win solutions that can help solve problems with ethical dimensions. Examples of the types of win–win solutions are illustrated. Ethical problems with win–win solutions are also considered.     

A Cross-Cultural Investigation of the Ethical Dimensions of Alcohol and Tobacco Sports Sponsorships

While the sport industry has grown into a multi-billion dollar international business with unique ethical concerns, there is little empirical research examining the ethics involved in sport sponsorships, especially sponsorship of alcohol and tobacco brands. This study investigates the potential influence of culture and gender on future practitioners' willingness to work in the tobacco and alcohol sport sponsorship areas. The nature of the relationship between sports, alcohol and tobacco is reviewed, along with past research on variables noted to influence ethical decision making. Three hypotheses are investigated for differences between American and Australian students. A cultural difference in ethical perceptions is supported, while gender differences are not significant. The implications of these findings are discussed, along with the study's limitations and future directions for ethics research in sport marketing.     

The Relationship between Unethical Behavior and the Dimensions of the Ethical Climate Questionnaire

This study examined the relationship between unethical employee behavior and the dimensions of the Ethical Climate Questionnaire (ECQ). In order to explore the relationship between the dimensions of the ECQ and unethical behavior, the factor structure of five previously identified empirical models and the hypothesized nine-dimension model for the ECQ was tested with a confirmatory factor analysis. The analysis revealed that the hypothesized nine-dimension model provided as good or even better fit to the data than the five empirically derived models. Therefore, the nine-dimensional model was used to examine the criterion-related validity of the ECQ. The results demonstrated that the nine ethical climate dimensions were correlated with some of the unethical behaviors examined in this study, but not others. However, the results clearly demonstrated that most of the ethical climate dimensions were significantly related to an aggregate measure of unethical behavior. It was suggested that these results might account for the differences in previous studies on the criterion-related validity of the ECQ. The results also replicated a previous report that the association between unethical behavior and ethical climate is stronger in organizations that do not have a code of ethics. Finally, a difference was observed in the ethical climates for organizations with a code of ethics and organizations without a code of ethics.     

The Exporter - Import Agent Contract and the Influence of Cultural Dimensions

This paper examines the relationship between an exporter and an import agent in an international marketing channel using agency theory and cultural dimension frameworks, and proposes a research agenda with five testable propositions from this literature. Agency theory provides a way of forming an efficient exporter-agent contract and suggests that efficient contractual conditions are likely to provide the basis of a successful negotiated outcome. Cultural dimensions are elements that are likely to create obstacles to an efficient contractual outcome. This paper presents the concept of the dimensional gap that exporters may need to bridge in order to form an efficient contractual relationship. We suggest that in a cross cultural encounter, a divergence of cultural dimensions between the parties to the contract will impact adversely on agency costs and lead to contractual inefficiencies. By identifying gaps in the cultural dimensions between contractual parties, and taking steps towards reducing these gaps, the potential for such inefficiencies can be reduced, improving the chances of successful contractual outcomes. The dimensional gap considers the influence of four cultural dimensions on contractual efficiency. This paper presents five testable propositions suggesting that cultural gaps within power distance, individualism and masculinity, can be bridged through greater flexibility and adaptability in management decisions acquired through experience and learning, whereas gaps in long term orientation and uncertainty avoidance are less likely to be influenced by such behaviour. Where the latter condition exists, it is proposed that the potential of high transaction costs will result in exporters by-passing intermediaries and using more integrated forms of entry.     

Ethical Values of Executive Search Consultants

The present research was designed to investigate the absolute and relative levels of ethical convictions of executive search consultants, or "headhunters", in regard of their search practices. Executive search consultants were defined as trained specialists who helped client organizations identify and evaluate the suitability of job candidates for top, senior, and middle-level management and executive positions. Despite frequent reports of unethical search practices in the media, results based on a sample of 184 headhunters and non-headhunter executives showed that headhunters were inclined to adhere stringently to a selected set of ethical values, both in absolute terms and in comparison with the expectations of non-headhunter executives. The differences had implications not only for the integrity and continued existence of the headhunting profession, but also for the ethical development of new executive search consultants. Future research directions were suggested.     

Can Business Ethics be Trained? A Study of the Ethical Decision-making Process in Business Students

The purpose of this paper is to examine the various guidelines presented in the literature for instituting an ethics curriculum and to empirically study their effectiveness. Three questions are addressed concerning the trainability of ethics material and the proper integration and implementation of an ethics curriculum. An empirical study then tested the effect of ethics training on moral awareness and reasoning. The sample consisted of two business classes, one exposed to additional ethics curriculum (experimental), and one not exposed (control). For the experimental group, ethics exercises and discussion relevant to each topic were completed. Findings suggested gender differences such that, relative to other groups, women in the experimental group showed significantly improved moral awareness and decision-making processes. An explanation of the underlying cognitive processes is presented to explain the gender effect.     

The Highly Troubled Ethical Environment of the Life Insurance Industry: Has it Changed Significantly from the Last Decade and if so, why?

This paper presents the findings of two surveys conducted in April 2003 of Chartered Life Underwriters (CLUs) and Chartered Financial Consultants (ChFCs) who are members of the Society of Financial Service Professionals. The first survey of 3000 CLUs and ChFCs – the life insurance industry’s most highly regarded professionals – was aimed at identifying the key ethical issues faced by professionals working in the life insurance industry today. A comparison of these findings with those of earlier studies conducted in 1990 and 1995 suggests that while the key ethical issues facing those working in the life insurance business today are essentially the same as those encountered during industry’s highly troubled ethical environment of the early 1990s, these issues are perceived as presenting somewhat less serious problems than in the past. The second survey of 3000 CLUs and ChFCs was aimed at determining the extent to which these professionals perceive the industry created Insurance Marketplace Standards Association (IMSA) as having contributed to any change in the ethical environment that has taken place. The findings suggest that IMSA has played an important role in influencing senior managers to more strongly encourage and support ethical market conduct, a critical step in improving the industry’s ethical environment.     

Causal Effects of Regulatory, Organizational and Personal Factors on Ethical Sensitivity

Prior researchers have studied individual components of a theoretical decision-making model. This paper presents the results of a more complete study of the model components and presents limited support of theory. The study examines the relative importance of regulatory, organizational, and personal constructs on an individual's ethical sensitivity. Auditors from the major international accounting firms, located in two southeastern cities, are surveyed. Structural equation modeling is used to allow for the simultaneous evaluation of the three constructs of interest. The results indicate that the regulatory and organizational constructs are negatively correlated with the personal experience construct. The three constructs are not significant causal factors on ethical sensitivity. This result may be due to the manner in which ethical sensitivity is typically measured or may indicate that the complexity of the ethical decision-making process is not fully captured in the theoretical models. Thus, the models suggested in the prior literature and the results presented in prior studies of the individual components may need to be reconsidered.     

Can professional skepticism be learned? Evidence from China

The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The author finds that participation in ethics education is positively related to students’ professional skepticism, whereas participation in auditing education is not related to accounting students’ professional skepticism. The author also finds that accounting and nonaccounting business students exhibit no significant difference in their scores of professional skepticism.     

Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes. His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling & Sales Management, and Journal of Business Research. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics.     

The Ethical Dimensions of Decision Processes of Employees

The influence of stakeholders, organisational commitment, personal values, goals of the organisation and socio-demographic characteristics of individuals on the ethical dimension of behavioural intentions of employees in various organisations are investigated. The research results show that employees working for the public sector or in educational institutions take more ethical aspects into account than employees working in the "private" sector. The influence of stakeholders and organisational commitment do not significantly affect the ethical behaviour of employees, and only some personal values and goals of the organisation have a significant influence on ethical behaviour. The most significant explanatory factor of ethical decision making seems to be what may be called "stage in the career of the employee": "ethical" employees can be described as young, with a relatively low income, limited work experience and a low level of responsibility in the company.     

Case Studies of Ethics Scandals: Effects on Ethical Perceptions of Finance Students

Ethics instructors often use cases to help students understand ethics within a corporate context, but we need to know more about the impact a case-based pedagogy has on students’ ability to make ethical decisions. We used a pre- and post-test methodology to assess the effect of using cases to teach ethics in a finance course. We also wanted to determine whether recent corporate ethics scandals might have impacted students’ perceptions of the importance and prevalence of ethics in business, so we used in-depth case studies of several of the major scandals (e.g., Enron, Tyco, Adelphia). Our results are somewhat surprising since studying ethics scandals positively impacts students’ ethical decision making and their perceptions of the ethics of businesspeople.     

青少年低碳生活伦理素质的家庭养成探究

在全球提倡发展低碳经济的大背景下,低碳生活日渐成为新的生活方式,低碳生活伦理也成为现代人道德文明素质的新要求。家庭是培养青少年低碳生活伦理素质的重要场所,应加强青少年低碳生活知识的认知教育、遵守和践行低碳生活伦理道德规范能力的培养,养成低碳生活道德行为习惯。从家庭生活的小事入手,加强青少年对低碳生活知识的认知;家长以身立范引导青少年选择低碳生活方式;强化养成训练,培养低碳生活行为习惯等。这些都是青少年低碳生活伦理素质家庭养成的基本方法。     

The Ethical Cycle

Arriving at a moral judgment is not a straightforward or linear process in which ethical theories are simply applied to cases. Instead it is a process in which the formulation of the moral problem, the formulation of possible “solutions”, and the ethical judging of these solutions go hand in hand. This messy character of moral problems, however, does not rule out a systematic approach. In this article, we describe a systematic approach to problem solving that does justice to the complex nature of moral problems and ethical judgment: the ethical cycle. Our goal is to provide a structured and disciplined method of addressing moral problems, which helps to guide a sound analysis of these problems. We will illustrate the usefulness of this cycle with an example. Further, we will discuss two general issues in applied ethics in relation to the proposed ethical cycle: the role of ethical theories and the place of individual judgment versus collective deliberation. Ibo van de Poel (1966) is Assistant Professor of Ethics and Technology at Delft University of Technology. He has done research on the dynamics of technological development, codes of conduct and professional ethics of engineers, the moral acceptability of technological risks, ethics in engineering design, and ethics and responsibiltiy in R&D networks. He has published in, among others, Science, Technology & Humans Values, Research Policy and Science and Engineering Ethics. For more information, see http://www.tbm.tudelft.nl/webstaf/ibop/. Lambèr Royakkers (1967) is Associate Professor of Ethics and Technology at Eindhoven University of Technology, The Netherlands. He studied Philosophy and Social Sciences, Technical Mathematics, and Law. He received his PhD at the Tilburg University in 1996. His dissertation was on the formalisation of normative rules with deontic logic. It has been revised rather thoroughly for the serie Law and Philosophy published by Kluwer Academic in 1998. His research interests include ethics and technology, (collective) responsibility, and logic.     

伦理经营：现代企业管理创新的理性选择

本文从企业内部生产经营活动以及企业与外部的交换活动出发,论述了企业伦理存在的必然性,并详细阐述了企业伦理的内容和研究意义,提出了实现企业伦理化经营管理的对策建议。