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1.
This paper extends the discussion of guanxi beyond instrumental evaluations and advances a normative assessment of guanxi. Our discussion departs from previous analyses by not merely asking, “Does guanxi work?” but rather “Should corporations use guanxi?” The analysis begins with a review of traditional guanxi definitions and the changing economic and legal environment in China, both necessary precursors to understanding the role of guanxi in Chinese business transactions. This review leads us to suggest that there are distinct types of, and uses for guanxi. We identify the potentially problematic aspects of certain forms of guanxi from a normative perspective, noting among other things, the close association of particular types of guanxi with corruption and bribery. We conclude that there are many different forms of guanxi that may have distinct impacts on economic efficiency and the well-being of ordinary Chinese citizens. Consistent with Donaldson and Dunfee (1999), we advocate a particularistic analysis of the different forms of guanxi. 相似文献
2.
The paper analyses results from a questionnaire-based survey of ethical behavior of members of the Western Australian Senior Executive Service. Relating to definitions of deontology (duty) and teleology (ends over means) the study examines the validity of three hypotheses on ethical behaviour/decision making frameworks. Longitudinal data is related to the 1983–90 WA Inc period. The study establishes that SES managers apply ethical frameworks in order to understand the meaning of: ethical behaviour and that there are groups of managers with distinct understandings of what constitutes ethical behavior which is reflective of particular ethics theories. Three groups of managers are identified: (1) emphasises teleology (2) focuses on external influences (rules, standards and codes) and (3) encompasses both teleology and external influences and, to a lesser extent deontology. Only this latter group is regarded as having an appropriate repertoire of potential responses to any given ethical dilemma. There is no support for the view that those beginning employment in the public service post 1984 adversely affected the ethical decision making frameworks of other senior managers.Allan Peachment holds a doctorate from Lancaster University and is a National Fellow of the Royal Institute of Public Administration of Australia. For co-authors, Geoff Soutar, Margaret McNeil and Caron Molster, see other papers. 相似文献
4.
The present study had two major aims: first, to examine the construct validity of the Finnish 58-item Corporate Ethical Virtues
scale (CEV; Kaptein in J Org Behav 29:923–947, 2008) and second, to examine whether the associations between managers’ perceptions of ethical organisational culture and their
occupational well-being (emotional exhaustion and work engagement) are indirectly linked by ethical strain, i.e. the tension
which arises from the difference in the ethical values of the individual and the organisation he or she works for. The sample
consisted of 902 managers from different organisations, in middle and upper management levels, aged 25–68 years. The results
of the confirmatory factor analysis (CFA) provided support to the hypothesised eight-factor structure of the CEV scale; i.e.
the scale contained the factors of clarity, congruency of supervisors, congruency of senior management, feasibility, supportability,
transparency, discussability and sanctionability. In addition, it emerged from the CFAs that the high intercorrelations of
these factors can be explained by the second-order factor of ethical culture. The managers’ perceptions of the ethical culture
prevailing in their organisations were associated with their occupational well-being both directly (high-work engagement)
and indirectly via a low level of ethical strain (low-emotional exhaustion). Thus, the findings indicated that the ethical
culture of organisations plays a major role in managers’ occupational well-being. 相似文献
5.
This article investigates distributional effects of globalization using new comparable panel data for Organization of the Islamic Conference (OIC) and non-OIC developing countries from 1965 to 2010. The results show that the Kuznets Curve does not exist in OIC countries, while it holds in non-OIC countries. International trade tends to widen income inequality in OIC countries while it helps to ameliorate inequalities in non-OIC countries. Financial development decreases inequality only in OIC countries. The study concludes that OIC countries are different from non-OIC countries in their exposure to globalization. 相似文献
6.
La logique du type associatif de 91 gestionnaires canadiens anglophones de sexe féminin et 92 gestionnaires canadiens anglophones de sexe masculin a été comparée au moyen d'une analyse du contenu des antécédents et conséquents (méthode Triandis et al.; 1972) relatifs à 11 valeurs de travail et 10 valeurs personnelles. Les échantillons de ces gestionnaires de la Fonction Publique du Canada étaient semblables pour l'ǎge, le statut socioéconomique et les années d'expérience en gestion. Une recension des écrits suggère qu'il n'y a pas de différence quant à leur orientation aux valeurs en ce qui concerne les catégories expressives vs. instrumentales. L'analyse du contenu dans ces catégories démontre que la connotation de ces concepts de valeurs étaient équivalents pour ces gestionnaires, quelque soit leur sexe. Le Rho = 0.91 pour les antécédents et 0.97 pour les conséquences pour les gestionnaires femmes vs. hommes, nous donnent une estimation de cette équivalence. Ces résultats sont interprétés comme reflétant un haut niveau de similitude de fonctionnement et une équivalence interne dans les schèmes de référence dans la culture subjective (la logique du type associatif) des hommes et des femmes gestionnaires à l'intérieur de la Fonction Publique. 相似文献
8.
This paper demonstrates that the Annual Percentage Rate (APR) measure required under the Federal Reserve System's Regulation Z is not consistent with the mathematical procedures involved in calculating the interest charges on a loan. The APR is never a correct cardinal measure of the true cost of credit, and it is a correct ordinal measure only under specific restrictive conditions. Since the APR always understates the true cost of credit, and since a correct cardinal measure is already familiar to the finance profession, it is difficult to justify the required disclosure of the APR. The Annual Effective Rate should be required as the summary measure of the true cost of credit for all types of consumer loans. 相似文献
9.
The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public
accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the
role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued
scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that
influence ethical decisions is critical. An extension of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior (Springer, Heidelberg)], the model used in this study examined the influence of personal, social and organizational factors
on ethical intentions. Specifically, the individual level model tested direct effects of attitudes, subjective norms, perceived
behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that
measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common
method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique,
partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The
proposed direct effect of subjective norms was not supported. However, a significant relationship between subjective norms
and attitudes was found. Professionals’ attitudes towards ethical issues clearly influence intentions. Moreover, this study
illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in
the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned
action offers a useful framework for exploring these issues. 相似文献
10.
This study uses accounting professionals from an international setting to test the individualism and power distance cultural
dimensions developed by Hofstede [ Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede
dimensions, were chosen for the survey of ethical beliefs. Respondents ( n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated
with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for
the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey
items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants
surveyed. 相似文献
11.
The rapid recovery of demand combined with supply constraints has led to rising prices during the past months. This is evident in oil and gas markets, but also in international trade, which has been thrown out of step by bottlenecks at Asian ports. This situation creates a trade-off for the European Central Bank, because a more expansionary monetary policy cannot mitigate the supply bottlenecks and supply-side restrictions, while a more restrictive monetary policy would slow down the economic recovery. For this reason, key interest rate hikes in the eurozone are not to be expected for 2022. If the supply-side factors become persistent and wage policy tries to pass the price effects on, monetary policy will be forced to become restrictive. 相似文献
12.
Drawing from research on strategic choice, this study investigates the relationship between market turbulence and firms’ sustainable behavior, in the context of sustainability-related institutional adversity. It argues that the relationship between market turbulence and sustainability is mediated by network embeddedness, and this mediating role in turn is moderated by a firm’s innovative orientation. Data collected from a sample of Ontario restaurants inform predictions about firms’ propensity to adopt local wines in their portfolios, despite the limited market and normative support that these wines receive compared with imported wines. The study shows that market turbulence enhances sustainable firm behavior, through the development of strong network relationships. Furthermore, the mediating effect of network embeddedness is particularly salient among firms that exhibit a stronger innovative orientation. These findings reveal how and when turbulent market conditions can contribute to a firm’s sustainable behaviors in the presence of limited institutional support for such behaviors. 相似文献
13.
This paper compares behavior of heterogeneous groups with homogeneous groups in public goods production. In heterogeneous groups members differ in their opportunity costs of contribution, while in homogeneous groups, members have the same opportunity costs. Members of three-player groups sequentially make all-or-nothing contributions towards the production of a public good where contribution decisions, payoffs, and opportunity costs of preceding players in the group are known to each group member. We find that heterogeneous groups perform better than homogeneous groups controlling for average opportunity costs at the group level. Our results also indicate that subjects develop an endogenous contribution norm to sustain public goods production where subjects in the first positions, and subjects with relatively low opportunity costs contribute most often. 相似文献
16.
This study presents an empirical investigation of the ethical perceptions of the future managers – Turkish university students
majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities
– with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors
of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal
that female students have more ethical perceptions about the Turkish business climate, behavior of employees, and the ethicalness
of the behavior of the employees in comparison with their male counterparts.
M.G. Serap Atakan is an Assistant Professor at the Department of Business Administration of Istanbul Bilgi University, Turkey.
She is teaching and conducting researches on business ethics, corporate social responsibility and retailing. She has two co-authored
articles published in the Journal of Business Ethics.
Sebnem Burnaz is an Associate Professor of Marketing at Istanbul Technical University. She holds Ph.D. degree in management
with major in marketing. Her teaching and research interests are in the field of Marketing, Retailing, Decision Making, and
Business Ethics. She has published articles which have appeared in Advances in International Marketing, Sex Roles: A Journal
of Research, Journal of Multi-Criteria Decision Analysis.
Y. Ilker Topcu is an Associate Professor of decision sciences in Istanbul Technical University. He has finished his Ph.D.
studies in I.T.U., Faculty of Management. His teaching and research specialties are in the field of Operations Research/Management
Science, Multiple Criteria Decision Making, Logistics, Transportation Planning, and Business Ethics. He has published papers
which have appeared in Journal of the Operational Research Society, European Journal of Operational Research, Journal of Multi-Criteria
Decision Analysis, Journal of Global Optimization, Transportation Research Part A, Lecture Notes in Economics and Mathematical
Systems, Energy, and Building and Environment. 相似文献
17.
Abstract There is a strong push from the farming community in Australia to persuade the government to legislate the compulsory display of country-of-origin labelling on retail products. This research examines the label elements considered by grocery shoppers who are inclined to examine the country of manufacture. Shoppers are most likely to consider the brand name when choosing a product, with the odds ratio of taking note of the country of manufacture being the largest for those consumers who scrutinize the name of the product and for those who ascribe the highest importance to the product's country of manufacture. Overt identification as Australian origin, for products without a recognizable brand name, may therefore not be advantageous to Australian producers. Country-of-origin prone shoppers also seek stronger reassurance from other cues on the product label. Shoppers would have to contend with the inevitable higher prices arising from label recomposition and country-of-origin compliance. To what extent increased prices would dampen demand is a moot point. 相似文献
18.
Building customer brand loyalty through branding strategies to sustain competitiveness in the retail industry has gathered momentum among researchers. The purpose of this study is to examine the role of brand personality and consumer brand identification on customer brand loyalty via the mediating variables of perceived service quality, perceived value, brand trust, brand commitment, and word-of-mouth communication among Malaysian department stores' customers. Using a self-structured questionnaire, 381 usable responses are considered for data analysis by applying a covariance-based structural equation modeling approach. The results of exploratory factor analysis show that sincerity, followed by sophistication and competence, are the most significant dimensions used to predict brand personality in department stores. The outcomes also reveal that brand personality indirectly influences customer brand loyalty via consumer brand identification. Furthermore, perceived service quality, perceived value, brand trust, word-of-mouth communication, and brand commitment mediate the effects of consumer brand identification on brand loyalty. Finally, the proposed competing model implies that the indirect impact of brand personality and consumer brand identification is inevitable in building department stores' brand loyalty. 相似文献
19.
The performance implications of innovation in small and medium-sized enterprises (SMEs) have attracted considerable interest among academics and practitioners. However, empirical research on the innovation-performance relationship in SMEs shows controversial results. This meta-analysis synthesizes empirical findings in order to obtain evidence whether and especially under which circumstances smaller, resource-scarce firms benefit from innovation. We find that innovation-performance relationship is context dependent. Factors such as the age of the firm, the type of innovation, and the cultural context affect the impact of innovation on firm performance to a large extent. 相似文献
20.
Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits
similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method
of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality
of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery
slope” of rule-based accounting for synthetic leases and special purpose entities, that, in the author’s opinion, led to the
accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission
and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial
reporting are provided.
Thomas J. Frecka is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame. He teaches financial
reporting and accounting fraud courses. 相似文献
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