Ethically Related Judgments by Observers of Earnings Management

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual's ethically-related judgments in response to earnings management activities are associated with the individual's role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments.Participants assuming the role of another manager from the company who is unfamiliar with the manager in the case were expected to reach more unfavorable ethically related judgments than were shareholders or a manager who is familiar with the manager in the case. Generally, the results supported these predictions for accounting based earnings management activities but not for the operating based case.     

“四大体系”创新责任班组建设

到2014年4月,以“责任、标准、对标、考评”为核心的班组建设管理体系已经在国家电网山东省电力公司（以下简称国网山东电力）正式运行两月有余.此前,这项新的班组建设管理体系于2013年9月经公司总经理办公会研究批准,在当年第四季度开展试运行.     

Responsible Management, Incentive Systems, and Productivity

A disconnect remains between theories about responsible management and application in real-life organizations. Part of the reason is due to the complexity and holistic nature of the field, and the fact that many of the benefits of aligning business objectives with changing societal conditions are of an intangible nature. Human resource management is an increasingly important part of the field with benefits including talent retention, higher levels of motivation, and improvements in organizational cohesion. This paper sets out an experiment run at a large Spanish university to try to analyze the impact on worker productivity of a responsible management stance by an employer. Based on the Corporate Social Performance model, the paper examines the issue from the point of view of responsibilities, responsiveness, and outcomes, and considers the cost/benefit effect of incorporating a social responsibility variable into the wage structure to measure the impact on productivity.     

责任供应链管理新实践——巴斯夫开展中国供应商可持续发展培训

过去半年,对华东理工大学商学院副院长闫海峰教授来说,是繁忙而特别具有意义的。自从2014年6月9日华东理工大学与巴斯夫正式签署谅解备忘录约定,共同开发一套帮助中国供应商提高可持续发展绩效、增强他们在国内外市场竞争力的培训课程,闫海峰组织了一支兼具商学和化工专业背景的讲师团与巴斯夫在供应商和企业社会责任管理方面的专家协同合作,充分利用巴斯夫在化工领域的丰富经验与管理规范以及华理的学科优势和优质     

“丰田制造”输在责任管理不到位

被日本人引以为荣的“丰田制造”,在虎年之初遭遇“二月逆流”。 继去年9月,丰田以前排脚垫可能脱落而妨碍油门操作引发事故为由,要求380万辆汽车的用户取下脚垫;去年11月又宣布对426万辆汽车进行自主修理;今年1月再次决定针对油门踏板的隐患召回约230万辆汽车。     

Future of Ethically Effective Leadership

This research focuses on (a) introducing and exploring ethically effective leadership, (b) introducing and testing theory on triad of typical–maximal–ideal ethically effective leadership performances, (b) theorizing and empirically testing that each of typical–maximal–ideal ethically effective leadership performance is different from each others, in other words exploring mean differences between each pair of typical–maximal–ideal effective leadership performances, (c) introducing, theorizing, and testing mechanism to quantify respondents’ intrinsic desire and inherent potential to enhance their ethically effective leadership performances, (d) exploring precedents of each of typical–maximal–ideal ethically effective leadership performances, and finally (e) exploring bases and feasibility of virtual, robotic, and mixed reality ethically effective leadership that may or may not be same as conventional ethically effective leadership. This paper explores global leadership aspect of ethically effective leadership performance at three data collection levels (via typical, maximal, and ideal effective leadership performances) adding precision to assessment of ethically effective leadership and resolving an important challenge (precise assessment) to ethical leadership development. It explores respondents’ typical ethically effective leadership performance E_T, their maximal ethically effective leadership performance E_M, and their ideal ethically effective leadership performance E_I. It presents non-western perspectives on ethically effective leadership disregarding homogenization of leadership behavior. It advances our insight into ethical leadership development by empirically identifying presence, direction and magnitude of respondents’ (a) intrinsic desire and (b) existing intrinsic potential for alteration of their ethically effective leadership. Means of typical ethically effective leadership performance E_T, maximal ethically effective leadership performance E_M, and ideal ethically effective leadership performance E_I are distinct. Typical ethically effective leadership performance E_T is positively associated with maximal ethically effective leadership performance E_M and ideal ethically effective leadership performance E_I. This article concludes that the selected leaders report their ideal ethically effective leadership performance E_I to be higher than their typical ethically effective leadership performance E_T and maximal ethically effective leadership performance E_M depicting significant intrinsic desire for 14 % enhancing their ethically effective leadership performance. Respondents have significant existing intrinsic potential for 10 % enhancing their ethically effective leadership performance. Regression constants for regression models for typical ethically effective leadership performance E_T, maximal ethically effective leadership performance E_M and ideal ethically effective leadership performance E_I are significant depicting that the researchers have to look for other variables to fully explain variance in typical ethically effective leadership performance E_T, maximal ethically effective leadership performance E_M and ideal ethically effective leadership performance E_I. Regression coefficient of typical ethically effective leadership performance E_T is significant in model for ideal ethically effective leadership performance E_I as well as maximal ethically effective leadership performance E_M and vice versa. So, the paper suggests that training strategies may be feasible to alter typical ethically effective leadership performance E_T and maximal ethically effective leadership performance E_M in such a way as to bring it closer to ideal ethically effective leadership performance E_I but for this, researchers have to look for other variables too.     

财务管理与经济效益

<正>企业管理由人力资源管理、企业财务管理、企业生产管理、成本管理、市场营销管理等多个方面组成,整个企业管理是一个相互衔接的整体。财务管理是企业管理的一部分,它和其他管理是联系在一起的,对企业的发展起     

Stakeholder Forces of Socially Responsible Supply Chain Management Orientation

This project investigates salient stakeholder forces of socially responsible supply chain orientation (SRSCO) in the apparel and footwear sector focusing on fair labor management issues. SRSCO was conceptualized as a composite of internal organizational direction and external partnership for a creation and continuation of fair labor conditions throughout the supply chain. Primary stakeholders identified were consumers, regulation, industry, and media. A total of 209 mail survey responses from sourcing managers of U.S. apparel and footwear companies were analyzed. Two dimensions of SRSCO were confirmed: internal direction and external partnership. Consumer and industry peer pressures were found significantly related to internal direction, while industry peers and media were significantly related to the external partnership. Regulation was not significantly related to either internal direction or external partnerships. Lack of regulation forces to govern labor issues and roles of consumers, industry peers, and media in promoting fair labor management are discussed in this article.     

Managing Ethically Cultural Diversity: Learning from Thomas Aquinas

Cultural diversity is an inescapable reality and a concern in many businesses where it can often raise ethical questions and dilemmas. This paper aims to offer suggestions to certain problems facing managers in dealing with cultural diversity through the inspiration of Thomas Aquinas. Although he may be perceived as a voice from the distant past, we can still find in his writings helpful and original ideas and criteria. He welcomes cultural differences as a part of the perfection of the universe. His systemic approach leads one to place the problem in its proper context, and to reflect on it from the perspective of virtue ethics, with a central role for practical wisdom and giving primacy to neighborly love and natural moral law. Rather than a set of rigid standards with no consideration of diversity Aquinas focuses on the common human ground, which allows for the indispensable dialogue between different positions. When dealing with practical questions, the problem is one of finding the right balance between general principle and cultural specifics, tolerance, and dialogue, always guided by practical wisdom. In this way, Aquinas’ approach is neither rigid ethical universalism with no consideration for diversity nor moral relativism with no place for any transcultural and absolute morals.     

责任品牌的标尺

责任品牌建设需要有明确的评价标准和指导依据,来评价公司的责任品牌管理和推进的效果,衡量实施的成效,明确未来努力的方向。     

责任竞争力时代——责任竞争力论之一

在质量管理阶段,企业在市场的核心竞争力表现为质量竞争力;在环境管理阶段,企业在市场的核心竞争力表现为环境竞争力;在全面社会责任管理的阶段,企业在市场的核心竞争力表现为责任竞争力。     

The Responsible Shareholder

There is confusion about the ethical responsibilities of shareholders, including institutions, but a cool look at clarity of purpose can do much to dispel it. The author is a working philosopher who was Lecturer and a Fulbright Fellow at the London School of Economics and spent fourteen years as an investment banker before becoming a writer and independent consultant. She has lectured on business ethics at the London Business School, and has completed her first City mystery novel, Making a Killing .     

责任品牌大家谈

责任品牌建设须善、须诚、须能对责任品牌建设而言,履行社会责任不仅是锦上添花;从长远利益而言,这也是持续成功的关键。在信息如此发达,消费者知识和思辨能力空前增强的今天,依靠连篇累牍的广告和口吐莲花的道白为品牌充值的时代业已浙行渐远。品牌作为消费者的对象,必须与消费者产生和谐的共鸣,而永恒的诉求便可以归结为一个字：善。     

责任品牌大家谈

责任品牌是未来企业品牌发展趋势＂责任品牌＂这个概念很有意义。品牌（brand）一词来源于古挪威文字brandr,意思是在远古时代,在家里的牲畜上熨上＂烙印＂,表示权力,后来演变为品牌。将社会责任理念注入品牌,为品牌打上＂责任烙印＂,即塑造责任品牌,是未来企业品牌发展的趋势,也是提升企业竞争力的重要抓手。在国际权威品牌评估机构＂英特品牌（Interbrand）＂公布的榜单中,尚没有一家中国企业入围＂全球最佳品牌100强＂。我们任重道远,我希望＂责任品牌＂成为中国企业的一张靓丽名牌。     

产业责任竞争力——社会责任成为中国纺织工业发展基本参数

北京市东长安街12号,矗立着一幢古朴威严的大楼,曾经,这里是国家纺织工业局,如今,这里是纺织工业协会的所在地。 这幢大楼发出来的声音,对于中国纺织服装业有着举足轻重的影响,纺织服装行业以及想要了解这个行业的人,都对这个地址耳熟能详。因为,这幢楼与中国纺织服装产业息息相关,这里发出着中国纺织服装行业的最强音。     

责任班组大家谈

为完善责任、标准、对标、考核“四大体系”,国网山东电力调研组先后召开本部部门、基层单位等12次不同层面的专题调研会,召集138名班组长座谈,仅驻点枣庄公司就累计与15个部门、32个专业室负责人、42名班组长及员工400余人次面谈交流.     

基于效益的逆向物流管理探讨

逆向物流管理是近年来"物流热"背后的又一个热门研究课题。本文作者在简要介绍了当前逆向物流管理现状后,从逆向物流管理效益源泉着手分析,挖掘逆向物流管理中的四种效益潜力:利润效益、协同效益、价值效益和环境效益,以此呼吁成长中的中国物流市场要重视逆向物流活动的管理。     

The Impact of Socially Responsible Investment on Human Resource Management: A Conceptual Framework

Socially responsible investment (SRI) has increasingly assumed a major role in global equity markets. In this article we argue that the continued growth in investors seeking to align their ethical concerns with their investment strategies may influence the way in which the employment relationship is managed in publicly-listed corporations. After tracing the historical development of SRI, its implications for the conduct of human resource management (HRM) are examined. We conclude by analysing a number of the key problems associated with investor confidence in SRI funds and present a range of suggested techniques for improving screening methodologies.