Themes of social responsibility: A survey of three professional schools

Criteria distinguishing the professions from ordinary occupations have traditionally stressed the notion of commitment to a service ethic which implies social responsibility. In this survey of 223 students and faculty of three university professional schools in Canada (Business, Engineering, and Forestry), the extent to which students exhibit awareness of the ethical component in their future work is examined. Particular attention is paid to the structural contradictions inherent in the work context of the salaried professions, especially the ethical dilemmas that arise out of bureaucratic demands to serve organizational goals rather than broader social ends. Jan Mayer (Ph.D. Carleton University, Ottawa Ontario) has taught Sociology at Lakehead University, Thunder Bay, Ontario since 1980, and has conducted extensive empirical research on whitecollar work since 1978. Recent publications include Schooling Never Ends: A Study of Job Promotion among Corporate Office Workers (with Randle Nelsen), in Human Affairs, Vol. 10, 1986.     

The pivotal roles of product knowledge and corporate social responsibility in event sponsorship effectiveness

The authors apply consumer theories of cognition to event marketing specifically in relation to corporate sponsorships. Upon conducting field surveys with attendees (n = 1636) at an international sporting event with a multinational sponsor, the authors demonstrate the pivotal roles that 1) attendees' knowledge regarding the sponsor's product, and 2) perception of the sponsor's commitment to corporate social responsibility have on successful event sponsorship. Specifically, structural model results show how attendees' knowledge of the event sponsor's products and perceptions of the sponsor as socially responsible enhance attendees' commitment to the sponsor and intentions to purchase the sponsor's products. These results provide scholars and managers with means of improving event marketing communications.     

Sense and sensitivity: the roles of organisation and stakeholders in managing corporate social responsibility

While companies are increasingly convinced of the relevance of CSR, many are still struggling to define their responsibility. Part of the answer to this question can be found in the dual approach towards CSR. The authors unravel the concept of CSR into two components: responsibility and responsiveness. Regarding the firm's responsiveness towards society, companies can adopt two positions. They might adopt an inside-out approach towards CSR and emphasise their own ambitions. Alternatively, they can approach stakeholders from an outside-in perspective, wherein stakeholder claims dominate. The authors argue that both perspectives are inadequate with regard to complex societal issues. Therefore, a third approach towards societal interaction is proposed. This is characterised by a process of collective sensemaking, aimed at understanding the issue and defining responsibilities.     

GM and corporate responsibility

Only by distinguishing corporate, moral, social and legal responsibility can GM know how to weigh and respond to its various responsibilities. Corporate responsibility stems from the ends for which the corporation is formed. In addition the corporation is responsible for meeting the moral demands that come from the moral law. The corporation is responsible for meeting legitimate social demands proposed by society. If society uses the law to express its demands, the demands yield legal responsibilities. Those demands that are social but neither moral nor legal may not be legitimate demands that GM must respond to at all. Richard T. De George, University Distinguished Professor of Philosophy at the University of Kansas, former President of the Metaphysical Society of America, and Vice President of the International Federation of Philosophical Societies, is the author of Business Ethics and contributing co-editor of Ethics, Free Enterprise and Public Policy.     

Exploring human resource management roles in corporate social responsibility: the CSR‐HRM co‐creation model

Formulating and translating corporate social responsibility (CSR) strategy into actual managerial practices and outcome values remain ongoing challenges for many organizations. This paper argues that the human resource management (HRM) function can potentially play an important role in supporting organizations to address this challenge. We argue that HRM could provide an interesting and dynamic support to CSR strategy design as well as implementation and delivery. Drawing on a systematic review of relevant strategic CSR and HRM literatures, this paper highlights the important interfaces between CSR and HRM and develops a conceptual model, the CSR‐HRM co‐creation model, which accounts for the potential HRM roles in CSR and identifies a range of outcome values resulting from a more effective integration of the role of HRM within CSR. The paper concludes with relevant theoretical and managerial recommendations that advance our understanding of the potential interfaces between HRM and CSR and how HRM can support a systematic and progressive CSR agenda.     

谈如何看懂经济责任审计中的责任

本文着重阐述了经济责任审计的责任问题.     

Environmental integrity and corporate responsibility

Environmental disasters like Bhopal have a way of calling attention to environmental and corporate ethical issues. This paper discusses these issues in terms of a livable environment as an inalienable right and of corporate responsibility as an philosophical and social psychological disposition that enables corporations to respect that right. The corporate conscience is compared to the individual conscience and analyzed according to the moral development theories of Lawrence Kohlberg. Its moral development is recognized as problematic from the cited performance records of some leading multinational corporations and from the anti-environmental lobbying efforts of the chemical industry itself. Outreach programs in environmental health associated with research projects in corporate ethics are suggested to develop the corporate conscience for preserving environmental integrity through corporate responsibility.Richard Guerrette is Lecturer in Sociology at the University of Connecticut at Hartford. He is also a Research Fellow at Yale Divinity School where he is conducting a research study in organization management process and corporate ethics. He is an author of two books on ecumenical ministry and social movement organization in the church and has published extensively in theological journals. He operates EQUIPAX, an organization/management consulting service in Farmington, Connecticut.     

Corporate responsibility and corporate personhood

In this paper, I consider the claim that a corporation cannot be held to be morally responsible unless it is a person. First, I argue that this claim is ambigious. Person flags three different but related notions: metaphysical person, moral agent, moral person. I argue that, though one can make the claim that corporates are metaphysical persons, this claim is only marginally relevant to the question of corporate moral responsibility. The central question which must be answered in discussions of corporate moral responsibility is whether corporations are moral agents or moral persons. I argue that, though we can make a case for saying corporations are moral agents, they are not moral persons, and hence, we can hold them responsible. In addition, we need not treat them the way we would be obligated to treat a moral person; we needn't have the same scruples about holding a corporation morally responsible as we would a moral person. Rita C. Manning is Lecturer at California State College, San Bernardino. She has published in Southern Journal of Philosophy and in Informal Logic.     

Business ethics and social responsibility in finance instruction: An abdication of responsibility

The shareholder wealth maximization objective for corporate management can be a very effective tool for decision making. However, it can also be used to rationalize the commission of unethical or socially irresponsible actions. Overemphasis on the SWM objective by some companies can lead to dangerous or disastrous consequences for consumers, employees, or the general population. Even so, issues of business ethics and social responsibility (BE-SR) are almost totally ignored in corporate finance textbooks. If the typical coverage of corporate finance courses is represented by these textbooks, then financial educators are abdicating their responsibility to help prepare future corporate managers to recognize and deal with BE-SR issues effectively.Delvin D. Hawley earned his Ph.D and MBA in Finance and B.S. in Psychology at Michigan State University. He is currently an Assistant Professor of Finance at The University of Mississippi in Oxford. Teaching areas include Corporate Finance and Investments. Research interests include bond market efficiency and artificial neural network applications in finance.     

Collective Action and Transnational Terrorism

This paper applies modern tools of economic analysis to examine the nature of transnational terrorism and associated collective action concerns that arise in the aftermath of September 11. Throughout the paper, the strategic interaction between rational terrorists and targeted governments are underscored. Networked terrorists draw on their collective strengths to exploit a maximum advantage over targeted governments’ inadequate and uncoordinated responses. A wide range of issues are explored including governments’ deterrence races, undersupplied pre‐emption, and suicidal attacks. Myriad substitutions by terrorists limit government anti‐terrorism policy effectiveness. A host of policy responses are evaluated in light of economic analysis and past econometric evidence.     

试论经济责任审计

本文试论了经济责任审计.     

试论经济责任审计

本文试论了经济责任审计.     

农村集体土地建租赁房的风险及其防范

农村集体土地建设租赁房在当前社会发展中有着与其他形式住房不可比拟的优势,但是在建设过程中仍面临着许多无法逃避的问题和风险,例如法律风险、市场风险、社会风险、财务风险等问题。本文从相关理论研究入手,综合运用各种数据收集和分析,对农村集体土地建租赁房的风险及其防范进行了相关的阐述,力求为其提供借鉴,增强预防和控制风险的能力,尽量规避风险或降低风险损失程度。     

Collective punishment and public policy

In this paper I shall discuss various philosophical theories of collective punishment: marxian annihilism, metaphysical collectivism and methodological individualism. After refuting metaphysical collectivism and its modified version, I defend a modification of methodological individualism.J. Angelo Corlett has written on a wide variety of philosophical topics. His work appears in journals such asTheory and Decision, Theoria, Journal of Business Ethics, American Psychologist, Social Epistemology, andNew Ideas in Psychology. His main areas of research include ethics, social and political philosophy, and epistemology. He is currently working on a book concerning collective rights, responsibility, and punishment.     

Strategy,social responsibility and implementation

This paper correlates community service goals from 82 business firms with various organizational characteristics, including goals, niches, structure, context, and performance. The results demonstrate that community-service goals are positively correlated with prestige goals, assets goals, superior-design niche, net assets size, and performance on income to net assets. Community-service goals, however, were not significantly correlated with profit goals, low-price niche, multiplicity of outputs, workflow continuity, qualifications, or centralization, as expected.Kenneth L. Kraft received his D.B.A. from the University of Maryland in 1982. Over the past seven years, he has been teaching Strategy and Social responsibility at Southern Illinois University at Carbondale. He recently assumed a position as Associate Professor of Management at Old Dominion University in Norfolk, Va. Jerald Hage is a Professor of Sociology at the University of Maryland at College Park who has for the past thirty years published books and articles in the area of organizations. His recent papers deal with a panel study of American plants and the factors that affect survival, the causes and consequences of automation, and the impact of innovation strategies on the nature of the plant. His most recent book (1988) is entitled The Futures of Organizations.     

Corporate social responsibility and employee commitment

Effective corporate social responsibility policies are a requirement for today's companies. Policies have not only to be formulated, they also have to be delivered by corporate employees. This paper uses existing research findings to identify two types of factors that may impact on employee motivation and commitment to CSR 'buy-in'. The first of these is contextual: employee attitudes and behaviours will be affected by organizational culture and climate, by whether CSR policies are couched in terms of compliance or in terms of values, and by whether such policies are integrated into business processes or simply an 'add-on' that serves as window-dressing. The second set of factors is perceptual. Motivation and commitment will be affected by the extent to which they can align personal identity and image with that of the organization, by their perceptions of justice and fairness both in general and in terms of how CSR performance is rewarded, and by their impressions concerning the attitude of top management to CSR issues and performance.     

Corporate social responsibility and public accountability

The development of legislation determining corporate behaviour is a fascinating topic, offering insight into the societal problems of corporate enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the following specific implications for accounting are examined:

-Should accountants get involved in social auditing and are they the ‘core’ persons in corporate social accounting systems?

-Should corporate social performance measurement and reporting become obligatory and to what extent?

-A general framework for the implementation of corporate social accounting systems is suggested and quidelines for its auditing are proposed.

-A tentative set of social auditing standard is outlined together with its methodological accompaniments.