Perceptual differences of sales practitioners and students concerning ethical behavior

This study investigates specific behavioral perceptual differences of ethics between practitioners and students enrolled in sales classes. Respondents were asked to indicate their beliefs to issues related to ethics in sales. A highly significant difference was found between mean responses of students and sales personnel. Managers indicated a greater concern for ethical behavior and less attention to sales than did the students. Students indicated a strong desire for success regardless of ethical constraints violated.James B. DeConinck is an Assistant Professor of Marketing at Central Missouri State University. Prior to obtaining his Ph.D. from the University of Arkansas, he held industry positions in transportation and professional selling. He has published in the areas of product liability, sales force motivation, and marketing ethics.David J. Good is an Associate Professor of Marketing at Central Missouri State University. His Ph.D. is from the University of Arkansas, and, he has published articles about quotas, compensation and strategies in a number of journals. Prior to being in academics, he held positions in sales, sales management and marketing management.     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

The case against Microsoft: An ethical perspective

This paper discusses the complex Microsoft anti-trust trial and the company 's questionable behavior during the browser wars with Netscape.It reviews the essentials of the legal case against Microsoft along with the company 's efforts to refute the charges against it, including the presumption of monopoly power. After laying the groundwork by providing conceptual background on the notion of fair competition, the paper turns to an ethical analysis of Microsoft 's conduct. We conclude that Microsoft 's behavior was excessively opportunistic during the browser wars.The company did not compete constructively or positively, but instead sought to undermine the competitive process.It also developed biased software code that tilted the playing ?eld in its direction.These actions caused harm to the company 's stakeholders by obstructing consumer choice and impeding innovation.     

Auditors' ability to discern the presence of ethical problems

Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (3) what factors affect their sensitivity threshold and their perceptions of the importance of the issues? Most of the prior research in accounting ethics presents subjects with scenarios that contain an obvious ethical issue, and subjects realize that they are participating in an ethics study. In the present study, the ethical problems are integrated into general accounting situations in order to discover the sensitivity of accounting professionals to them. This study defines ethical sensitivity as the ability to interpret a given situation and to realize that a moral problem exists. CPAs responded to an experimental instrument comprised of three auditing scenarios taken from the 1989 Trueblood cases, adapted to deal with different ethical problems — tax evasion by a client, auditor independence, and a client's ethical problem which does not directly affect the audit. The accounting and/or auditing problems presented in the three cases were also different with the information relating to the possible ethical problem embedded in the situation. Multiway contingency tables were used to analyze the data. Factors useful in predicting whether a subject will mention an ethical issue include the nature of the ethical issue, the issue's severity, and the subject's age. Employment position, expertise (measured by two proxies), prior exposure to a similar ethical issue and education level (undergraduate versus graduate) were not significant. The ethical issue itself was also a significant factor in determining the absolute importance given to the ethical issue.     

保理业务中债权让与的法律问题探析

由于适应了销售商在买方市场中增强竞争能力和避免信用销售带来的商业风险的需要，保理业务近20年来存国际上得到了迅速发展.作为外贸大国，我国保理业的市场潜力是巨大的,但1986年《民法通则》中有关债权让与的规定却抑制了我国保理市场的孕育。直到1999年我国     

Information search behaviour and its determinants: the case of ethical attributes of organic food

Daily decisions on food purchase are known to be undertaken using limited information search. However, when confronted with ‘ethical’ products, consumers often become more involved, and this results in a more extensive search for information. This research focuses on the information search behaviour of European consumers with regard to ethical attributes like animal welfare or environmental aspects of organic food by means of an Information Display Matrix. Row‐wise information search by product characteristics (attributes) was widely preferred over information search by product alternatives (column‐wise). Therefore, information (e.g. in the Internet) should increasingly be provided by attributes. The majority of consumers use simplifying and selective search strategies when looking for information on organic food with additional ethical attributes. Consumers tend to start information search in the top, left hand corner and move towards the bottom, right hand corner. Thus, principal attributes should be placed in the upper left corner and be followed by the next most important and so on when presenting information on an array of different products. Our results show that information search patterns of consumers depend on socio‐demographic characteristics like gender and age and, to a lesser extent, also on attitudes regarding environmental or social aspects of food production. Thus, marketers, particularly those using the Internet, should revise their systems of information provision and focus increasingly on consumers' needs.     

Political consequences of ethical investing: The case of South Africa

This paper discusses the economic impact and political consequences of ethical investing, with particular attention to the case of South Africa. The origins of ethical investing are examined, along with the institutions and strategies by which ethical investing operates today. Of immediate relevance to managers is a recent judicial decision upholding Baltimore's divestment ordinance. The discussion concludes with an assessment of the likely consequences of ethical investing for U.S. multinationals in Southern Africa. Dr. Paul is an Associate Professor of Management at the Rochester Institute of Technology. She took her Ph.D. from Emory University in 1974. She has published and presented widely on the subject of Business Ethics and Business and Public Policy. Her current research interest in business and South Africa has taken her to South Africa on a Fulbright Fellowship. Dr. Paul has also been named a Radcliffe Peace Fellow for 1987–88. She has just edited Business Environment and Business Ethics: The Social, Moral, and Political Dimensions of Management (1987) for Ballinger Press.Mr. Aquila has been a full time Lecturer at the Rochester Institute of Technology since 1984. He took his M.B.A. degree from New York University in 1980 and is just finishing his Ph.D. at the University of Rochester in American History. Mr. Aquila was awarded the David Parker Memorial Prize in History from the University of Rochester in 1986.     

Informality and poverty in Ecuador

Small Business Economics - This paper uses national representative data from the Ecuadorian Family Expenditure survey to study the determinants of poverty and informality in the country, taking...     

Three ethical frames of reference: insights into Millennials' ethical judgements and intentions in the workplace

The paper investigates the ethical decisions of Millennials, who are not only part of an expanding cohort of the workforce, but also represent potential future managers with a growing influence on work practices and employment relationships. In the conceptual model, we propose that three ethical frames of reference, represented by perceived organisational ethics, perceived employee ethics and reflective moral attentiveness, antecede ethical judgements, which further influence the ethical intentions of Millennials. Using structural equation modelling, we test the model for three different business ethics scenarios: paying a consulting fee, dumping hazardous waste, and running an offensive advertising campaign. The findings confirm the link between ethical judgements and intentions across the board, while the influence of the ethical frames of reference varies among the scenarios. We propose that the differences in the predictive ability of the ethical frames of reference depend on the nature of the ethical issue, which holds important implications for today's managers in their attempts to encourage ethical behaviour of Millennial employees.     

Economic rationality and ethical behaviour: ethical business between venality and sacrifice

This paper argues that economic rationality and ethical behavior cannot be reduced one to the other, thus casting doubt on the validity of assertions such as 'profit is ethical' or 'ethics pays'. In order to express ethical dilemmas in a way which opposes economic interest with ethical concerns, we propose a model of rational behavior that combines these two irreducible dimensions in an open but not arbitrary manner. Behaviors that are neither ethical nor profitable are considered irrational (non-arbitrariness). However, behaviors that are profitable but unethical, and behaviors that are ethical but not profitable, are all treated as rational (openness). Combining ethical concerns with economic interest, ethical business is in turn seen as an optimal form of rationality between venality and sacrifice. Because everyone prefers to communicate that they act ethically, ethical business remains ambiguous until some economic interest is actually sacrificed. We argue, however, that ethical business has an interest in demonstrating its consistency between communication and behavior by a transparent attitude. On the other hand, venal behaviors must remain confidential to hide the corresponding lack of consistency. This discursive approach based on transparency and confidentiality helps to further distinguish between ethical and unethical business behaviors.     

Playing by the rules: ethical criteria at an ethical investment fund

Although ethical investment is a growing phenonenon which attracts a signficant amount of media interest, relatively little has been written about the internal operations of ethical investment funds. Using a variety of sources, including interviews with a fund manager and participant observation at meetings of the fund's ethical advisory committee, this paper examines the decision making of one ethical unit trust operating in the United Kingdom. In particular, it describes the development of the ethical criteria and the ways in which their implementation was monitored. Several significant parallels between publicly stated ethical investment criteria and corporate codes of ethics are then discusssed.     

Assessing some determinant effects of ethical consulting behavior: The case of personal and professional values

A random sample of 207 national business consultants is employed to test the effects of individual values and professional ethics on consulting behavior. The results suggest that the individual values held by consultants are positively correlated with professional ethics, but are negatively correlated with consulting behavior. Moreover, there appears to be no significant relationship between the professional ethics of consultants and business consulting behavior. Findings and issues regarding the effectiveness of codes of ethics and implications for both the provider and recipient of professional consulting services are discussed.Dr. Jeff Allen is currently an Assistant Professor in the Department of Marketing at the University of Central Florida, Orlando. He received his D.B.A. in Marketing. Professor Allen has published in theJournal of Travel Research theJournal of the Academy of Marketing Science, and theJournal of Education for Business. Dr. Allen's research interests include social responsibility, distribution management, and the development of marketing strategy.Dr. Duane Davis is currently a Professor in the University of Central Florida's Department of Marketing. Dr. Davis received his D.B.A. in Marketing. Professor Davis has published in theJournal of Psychology, theJournal of Retailing, theJournal of the Academy of Marketing Science, theJournal of Travel Research, Interfaces, andIndustrial Marketing Management. This research stream largely focuses on research methodology, marketing of services, and strategic marketing management. In addition, Dr. Davis has co-authoredBusiness Research for Decision Making with PWS-Kent Publishing Company.     

Environmental uncertainty and environmental management perception: A multiple case study

This paper seeks to answer two questions about environmental uncertainty. (1) How does environmental uncertainty differ across sectors? (2) How can environmental uncertainty impact on managers’ perceptions of the natural environment as a competitive opportunity? The analysis of the nature, sources and extent of environmental uncertainty serves to identify its different components, which fall into two main categories. These categories associate with the information-related environmental uncertainty approach and with the natural resource dependence theory. A multiple case study helps highlight the similarities and differences in the perceptions of environmental uncertainty of the managers of eight Spanish firms belonging to primary, secondary and tertiary sectors. The findings show that environmental uncertainty is inherent in managerial decisions in two ways: in the changes that managers identify in the business environment; and in the changes that the managers themselves produce as a result of the initiatives they undertake in response to the business environment. The paper finishes with some recommendations for managers.     

2010年值得中国汽车企业关注的三大问题

2009年在汽车产业调整振兴强有力的拉动下,中国超越美国市场成为全球最大的新车市场;2009年年底"哥本哈根"气候大会的落幕,人类环境保护和低碳意识再次得到提高;由于信贷货币政策对汽车市场的支撑力度有所减弱,预计2010年中国汽车市场的买方市场即将来临.在此背景下,笔者提出2010年值得中国汽车企业关注的三大问题:车市产销两旺之下如何保证质量?低碳生活面前如何开发新能源汽车?买方市场到来之前如何调整营销手段?买方市场的回归,将加剧市场的竞争,中国汽车企业如不及时调整营销观念和策略,无遗将被竞争的大潮所吞噬.     

The social and ethical alchemy: an integrative approach to social and ethical accountability

In recent years there has been an explosion of interest by companies in developing approaches to instill values in their decision-making processes and to manage and report on their social performance. The emerging field of social and ethical accounting, auditing and reporting (SEAAR) is characterised by considerable differentiation not only in terminology, but also in methodology and focus. This article aims to analyse the key conceptual and methodological differences between internally focussed approaches to SEAAR, dealing with ethics (behavioural) issues, and externally focussed approaches to SEAAR, dealing with social (stakeholder) issues.
In their discussion of the benefits and potential pitfalls of exclusively internally or externally focussed approaches the authors suggest two organisational metaphors as heuristics – the Cultish and the Chameleon organisation. The authors then propose an integrative approach to SEAAR which will overcome this dissonance and initiate a mutually reinforcing process that, in the long-term, can build both internal trust and cohesiveness and external credibility. The suggested approach is characterised as social and ethical alchemy since the aim is to achieve more than the sum of the two separate parts – a business ethics programme and a social reporting process – by creating leverage and synergy between the key components.     

Ethical ideology and ethical judgment regarding ethical issues in business

Differences in ethical ideology are thought to influence individuals' reasoning about moral issues (Forsyth and Nye, 1990; Forsyth, 1992). To date, relatively little research has addressed this proposition in terms of business-related ethical issues. In the present study, four groups, representing four distinct ethical ideologies, were created based on the two dimensions of the Ethical Position Questionnaire (idealism and relativism), as posited by Forsyth (1980). The ethical judgments of individuals regarding several business-related issues varied, depending upon their ethical ideology.Tim Barnett is Assistant Professor of Management at Louisiana Tech University. He has published in such journals asPersonnel Psychology, theJournal of Business Research, andHuman Relations. His research interests include ethical decision making and ethical issues in HRM.Ken Bass is Assistant Professor of Management at East Carolina State University. He has articles published in several journals, including theJournal of Personal Selling and Sales Management. His research interests include ethical decision making, ethical strategy, and methodology.Gene Brown is Associate Professor Marketing at Louisiana Tech University. He is published in such journals as theJournal of Retailing, the Journal of the Academy of Marketing Science, theJournal of Business Research, Psychology and Marketing, and Industrial Marketing Management. His main interests include personal selling, retailing, ethics, and methodology.     

反思彩电反倾销应诉失利

5月14日,美国国际贸易委员会(ITC)就中国对美出口彩电反倾销案作进行终裁投票,国际贸易委员会副主席詹妮弗·希尔曼(JenniferA.Hillman)和委员马西亚·米勒(MarciaE.Miller)、斯蒂芬·柯普兰(StephenKoplan)、夏洛特·朗(Charlotte R.Lane)、丹尼尔·皮尔逊(Daniel R. Pearson)等5名投票者一致认定,从中国进口的特定种类彩电确实对美国产业造成了实质性损害。至此,在这起迄今针对中国出口机电产品的涉案金额最大的反倾销案中,作为一个集体,中国彩电企业应诉失败。尽