道教生态伦理观对我国宗教生态旅游的启示

宗教生态旅游是一种新型的文化旅游,它标示着人类追寻人与自然、人与人和谐共同发展的愿望,最终达到人类自身完善的目的。道教是我国土生土长的宗教,其内涵博大精深。道教生态论理观对我国宗教生态旅游具有着深刻的启示作用。     

东西方商业文化差异与贸易

一、文化与商业文化世界各国对文化内涵的理解不尽相同,但一般把文化界定为：人类社会历史实践过程中所创造的物质财富和精神财富的总和。这种界定不失为精确,但它并不易真正理解和把握;我们不妨把文化理解为：人类社会历史进程中所创造的物质财富和精神财富的积累或沉...     

文化社会学视角下的宗教旅游浅析

本文主要从文化社会学理论中的文化模式、文化传播、文化冲突、文化变迁、文化控制等方面对宗教旅游进行分析,试图加深对宗教旅游活动及其经济行为的认识,揭示宗教旅游活动发展的条件、状况以及影响,以便能够更好更理性地开发宗教旅游资源、进行宗教旅游规划和发展好宗教旅游业。     

文化社会学视角下的宗教旅游浅析

本文主要从文化社会学理论中的文化模式、文化传播、文化冲突、文化变迁、文化控制等方面对宗教旅游进行分析,试图加深对宗教旅游活动及其经济行为的认识,揭示宗教旅游活动发展的条件、状况以及影响,以便能够更好更理性地开发宗教旅游资源、进行宗教旅游规划和发展好宗教旅游业。     

国人性格的地域差异及其商业文化表征

本文分析了国人性格特征的地域差异及其成因,描述了南北方人的经商习惯和商业文化特征,提出了在国内跨文化进行商业往来应注意的问题及其解决方法。     

浅谈东西方休闲文化的差异

从古至今，体闲在东方与西方的文化中都占有重要的地位，或以心灵的宁静为目标，或以个性的彰显为表现，殊途同归，都是在追逐人类更深处的一种满足。尤其在当今社会，物质大量丰富，对于人生的重要目的——休闲，成为热议话题。东西方都有着悠远的历史，然而对于体闲的理解和实践却存在很大差异。     

文化视角下日美企业管理思想差异分析及启示

当今世界的企业管理思想,总体可以分为以日美为代表的东方和西方的两种不同企业管理思想模式,日美企业管理思想差异源于两国不同的历史文化背景。本文基于文化视角对两国企业管理思想的差异进行深层次的剖析,进而得到一些有益启迪,并以此为借鉴,对我国企业管理思想进行反思。     

东西方建筑文化的差异

本文以建筑材料、建筑的空间布局等方面为载体,简要简介了东西方建筑文化发展,从世界观、臆念化与精神性、追求意境与追求形式完美、政治色彩与世俗色彩等角度分析了东西方建筑文艺的差异,得到东方与西方建筑文化的差异就是哲学观念的不同.     

商业启示

<正> 现代商业怎样结合传统文化并从中获益,同时又能更好的保护和发扬传统文化,一直是个敏感而尖锐的话题。经营者在看中了用传统文化提高利润的时候,一定要做好全面、细致、长远的策划,在古典与时尚的碰撞中寻找能被广泛接受的商业形态。现代商业与传统文化相得益彰,精妙结合,国内已有很多成功案例。     

Religious Intensity,Evangelical Christianity,and Business Ethics: An Empirical Study

Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment.     

基于儒家价值观的鲁浙商业文化比较研究简

资源、地理、人文和历史等方面的差异催生了各具特色的区域商业文化,区域商业文化又导致了区域间经济发展中的巨大差异。因此,商业文化的产生、影响因素和衍变过程成为理论界和实务界的研究热点。文章选择两个商业文化颇具特色的省份——浙江省和山东省,就两个省份在商业文化的形成、商帮特点、儒家文化对传统和新鲁浙商业文化的影响进行了比较分析,阐述了鲁浙两省商业文化的异同、优劣势及其作用效果,提出了优化鲁浙商业文化的若干对策建议,以期为我国商业文化尤其是鲁浙商业文化创新提供一定借鉴。     

Business Dilemmas and Religious Belief: An Explorative Study among Dutch Executives

This paper explores the relationship between religious belief and the dilemmas Dutch executives confront in daily business practice. We find that the frequency with which dilemmas arise is directly related to various aspects of religious belief, such as the belief in a transcendental being and the intensity of religious practice. Despite this relationship, only 17% of the dilemmas examined involve a religious standard. Most dilemmas originate from a conflict between moral and practical standards. We also find that 79% of the identified dilemmas stem from a conflict between two or more internalized standards of the executive.Johan Graafland is a Professor of Economics, Business and Ethics at Tilburg University and Director of the Centre for Corporate Social Responsibility at the Department of Philosophy of Tilburg University. He has published articles in The Journal of Business Ethics, Business Ethics: A European Review, Philosophia Reformatica, Journal of Corporate Citizenship, Applied Economics, Economics Letters, Oxford Bulletin of Economics and Statistics, Empirical Economics, Journal of Policy Modelling, Public Finances/Finances Publique, Economic Modeling, Journal of Public Economics and others. His current research interests are corporate social responsibility and philosophy of economics.Muel Kaptein is a Professor of Business Ethics and Integrity Management at the RSM Erasmus University, where he chairs the Department of Business-Society Management. Muel is also a Director at KPMG Integrity and Investigation Services. He has published articles in a number of journals, including The Journal of Business Ethics, Business & Society Review, Organization Studies, Academy of Management Review and European Management Journal. His most recent books are The Six Principles of Managing with Integrity (Spiro Press) and The Balanced Company (Oxford University Press). His research interests include the management of ethics, the measurement of ethics and the ethics of management. Muel is a Section Editor of the Journal of Business Ethics.Corrie Mazereeuw-van der Duijn Schouten is a senior researcher at the Centre for Corporate Social Responsibility at Tilburg University, the Netherlands. She has several years of experience as business consultant in the field of organizational change and group processes within organizations. Her research interests include leadership, religion and corporate social responsibility. She is currently working on a PhD thesis on religion and leadership.     

Religiousness, Love of Money, and Ethical Attitudes of Malaysian Evangelical Christians in Business

Recent research suggests there may be a link between religiousness and business ethics. This study seeks to add to the understanding of the relationship through a questionnaire survey on Malaysian Christians in business. The questionnaire taps into three different constructs. The religiousness construct is reflected in the level of participation in various common religious activities. The love of money construct is captured through the Love of Money Scale as used in Luna-Arocas and Tang [Journal of Business Ethics 50 (2004) 329]. Response to 25 business vignettes taken from Conroy and Emerson [Journal of Business Ethics 50 (2004) 383] would surface ethical attitudes. A convenience sample of 300 was drawn from three large churches in the Kuala Lumpur area each with a congregation exceeding 1000 together with some representation from the smaller churches. The study finds some differences in the ethical attitudes of Malaysian Christians in business with different levels of religiousness. The study also finds that those longer in the faith are less accepting of unethical behavior. As such it can be concluded that there are ethical attitude differences between Christians in business with different levels of religiousness. This lends support to the claim of a positive relationship between religion and business ethics. The more significant finding is that even within a somewhat homogenous religious group there are different love of money profiles resulting in significant differences in ethical attitudes. This suggests that moderating money attitudes can contribute towards stronger ethical attitudes. Hong Meng Wong BEcons(Hons)(Malaya), MBA(Cranfield), DBA(UniSA), FCA, ACIS, is the National Secretary of the Full Gospel Business Men's Fellowship Malaysia. His more than 30 years of professional experience had been in management consulting, merchant banking, commercial banking and stock broking. Since becoming a Christian in 1981 he has been actively involved in ministering to men in the marketplace. His burden is to help improve the ethics of Christians in business.     

Shaping Ethical Perceptions: An Empirical Assessment of the Influence of Business Education,Culture, and Demographic Factors

Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training.     

The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective among Accountants

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.     

The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes.     

Islamic Ethics and the Implications for Business

As global business operations expand, managers need more knowledge of foreign cultures, in particular, information on the ethics of doing business across borders. The purpose of this paper is twofold: (1) to share the Islamic perspective on business ethics, little known in the west, which may stimulate further thinking and debate on the relationships between ethics and business, and (2) to provide some knowledge of Islamic philosophy in order to help managers do business in Muslim cultures. The case of Egypt illustrates some divergence between Islamic philosophy and practice in economic life. The paper concludes with managerial implications and suggestions for further research.     

Exposure to Ethics Education and the Perception of Linkage between Organizational Ethical Behavior and Business Outcomes

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. Harsh Luthar is an Associate Professor of Management at Bryant University. He received his Ph.D. from Virginia Polytechnic University, Pamplin College of Business, in the Department of Management. His research interests include international differences and cross-cultural issues impacting global human resource practices, ethical attitudes of students, and the nature of spiritual leadership. Ranjan Karri is an Assistant Professor of Management at Bryant University. He received his Ph.D. in strategic management from Washington State University. His research interests include corporate and business strategies, enterpreneurship, ethical leadership and corporate governance.     

An Exploratory Investigation of the Effect of Ethical Culture in Activating Moral Imagination

Moral imagination is a process that involves a thorough consideration of the ethical elements of a decision. We sought to explore what might distinguish moral imagination from other ethical approaches within a complex business simulation. Using a three-component model of moral imagination, we sought to discover whether organization cultures with a salient ethics theme activate moral imagination. Finding an effect, we sought an answer to whether some individuals were more prone to being influenced in this way by ethical cultures. We found that employees with strong moral identities are less influenced by such cultures than employees whose sense of self is not defined in moral terms. David F. Caldwell is the Stephen and Patrica Schott Professor of Business in the Leavey School of Business at Santa Clara University. Dennis Moberg is the Wilkinson Professor of Management and Ethics in the Leavey School of Business at Santa Clara University.