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1.
This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and
in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international
bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information
on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed,
whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues
from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide
dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international
bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written
code of ethics than were firms which did not generate revenues from international operations. Implications of the findings
for business policy are discussed.
Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the
faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom
and Canada. His research interests include business ethics, international trade policy, and regional economic integration.
Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for
more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business
strategies. He has done consulting on bank marketing and new product development. 相似文献
2.
This article examines whether (1) government intervention causes bribery (or corruption) as rent-seeking theory suggested;
(2) a firm’s perceived benefit partially mediates the relationship between government intervention and its bribing behavior,
as rational choice/behavior theory suggested; and (3) other firms’ bribing behavior moderates the relationship between government
intervention and a firm’s perceived benefit. Our study shows that government intervention causes bribery/corruption indeed,
but it exerts its effect on bribery/corruption through the firm’s perceived benefit. In other words, a firm’s perceived benefit
fully mediates the relationship between government intervention and its bribing behavior. We also find that other firms’ bribery
positively moderates the relationship between government intervention and a given firm’s bribery. This study partly proves
that firms are rational actors. Potential benefit encourages them to practice bribery. Besides, this research also supports
the rent-seeking view of bribery/corruption, which argues that government intervention is a source of bribery/corruption.
However, we have also identified that only those government interventions that will create “rent” can cause bribery/corruption. 相似文献
3.
Christopher Baughn Nancy L. Bodie Mark A Buchanan Michael B. Bixby 《Journal of Business Ethics》2010,92(1):15-32
Globalization leads to cross-border business transactions between societies with very different norms and regulations regarding
bribery. Bribery in international business transactions can be seen as a function of not only the demand for such bribes in
different countries, but the supply, or willingness to provide bribes by multinational firms and their representatives. This
study addresses the propensity of firms from 30 different countries to engage in international bribery. The study incorporates
both domestic (economic development, culture, and domestic corruption in the supplying country) and international factors
(those countries’ patterns of trade and involvement in international accords) in explaining the willingness to bribe abroad.
The propensity to provide bribes was the lowest when corruption was not tolerated in the multinational firms’ home countries,
when the firms’ countries were signatories of the Organization for Economic Cooperation and Development (OECD) anti-bribery
convention, and when those countries traded heavily with wealthier nations. Further, these findings are maintained when controlling
for levels of economic development and cultural values in the supplying country. In terms of culture, firms from high power
distance countries showed a somewhat greater propensity for providing bribes in transactions with less-developed nations. 相似文献
4.
Factors Influencing the Incidence of Bribery Payouts by Firms:
A Cross-Country Analysis 总被引:1,自引:0,他引:1
This article explores micro- and macro-level variables that influence the incidence of bribery payouts by firms. A rich data
set with information from 55 countries was utilized to achieve this objective. Results of logit regression models indicate
that there are a number of micro- and macro-level factors that significantly affect the incidence of bribery payouts. This
suggests that it is not only the characteristics of a firm but also the environment of doing business that affect the firm’s
bribery decision. The results of this study provides information that may help firms develop strategies to reduce corruption
in their respective industries and thereby improve their image of corporate social responsibility. The analysis also points
to possible policy directions that governments could undertake in order to reduce the incidence of bribery in their country.
相似文献
5.
6.
Economic openness, both in terms of increased international trade exposure and enhanced inter-firm networking, has been a
key element of China’s economic emergence since the implementation of market reforms and the “opening-up policy” over 30 years
ago. Unfortunately, these changes have also coincided with the increased incidence of bribery and corruption. Both in general,
and in the specific context of China, research on the relationship between a firm’s tendency toward openness and its propensity
to engage in bribery is scarce. This study seeks to fill this gap based on empirical evidence provided by a large sample of
Chinese firms. The findings of the study reveal that firms’ increased networking and openness tend to occur contemporaneously
with greater bribery and corruption. We suggest that this may be due to the misuse of guanxi-based networks that coincide
with the presence of firms’ open network strategies, heightened by the potential loss of resource and capability heterogeneity
(and hence reduced competitive advantages) in the context of openness. We further find that firms paying bribes do so as an
attempt to overcome unnecessary bureaucratic processes and ineffective institutional support that might tend to hinder their
development. 相似文献
7.
This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived
Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has
led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe
less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling
for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant
impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs
in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling
for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions.
Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR
scale.
William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary
research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His
publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice &
Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business
Ethics; Journal of Accountancy; and The CPA Journal.
Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University
of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate
social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding.
Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others.
Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research
interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She
has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems. 相似文献
8.
This article examines four leading multi-stakeholder labour monitoring organizations. All operating in the maquiladora industry,
these organizations are viewed in light of the growing global trend toward industry self-regulation, or what has been referred
to as the ‘global out-sourcing of regulation’. Their Board compositions, codes of conduct and monitoring and enforcement strategies
are all examined as a means of tentatively positioning these organizations along an ‘egoist-instrumentalist-moralist’ ethical
culture continuum. Such a framing provides insights into the perceived salience of these organizations’ broader stakeholders,
the effectiveness of codes of conduct on workplace practices more generally, and the role that ethics plays in the governance
and accountability of these increasingly important types of organizations.
Jeff S. Everett teaches financial accounting at the University of Calgary's Haskayne School of Business. Along with his research
on maquilas, Jeff conducts research in the areas of professional ethics, environmental accounting, and accounting education.
Dean Neu is a professor of accounting at the Haskayne School of Business. His research examines how accounting numbers play
a crucial role in shaping public perceptions and public policy. Currently a research assistant at the Haskayne School of Business.
Daniel Martinez is examining issues related to fair trade, corruption, and economic development in indigenous communities. 相似文献
9.
Corporate Social Responsibility and Crony Capitalism in Taiwan 总被引:1,自引:1,他引:0
Po-Keung Ip 《Journal of Business Ethics》2008,79(1-2):167-177
Corporate social responsibility (CSR) has become increasingly popular in advanced economies in the West. In contrast, CSR
awareness in Asia is rather low, both on the corporate and state level. However, recent events have shown that the CSR is
receiving more attention by corporations in Asia. Recent development in CSR in Taiwan is one example of such a trend. A 2005
survey on the 700 publicly listed companies in Taiwan on␣CSR has highlighted the current CSR situation. Concurrently, the
numbers of corporate scandals and corruption have dramatically increased over the past 6 years. Corporate CSR activities co-existing
with pervasive corporate scandals create a phenomenon of contradictions. This article aims to report via the survey findings
the current development of business ethics in corporate Taiwan; and to interpret the findings in context of Taiwan’s business
ethos, especially its Confucian familism and crony capitalism.
Po-Keung Ip, Ph.D., Professor of the Graduate Institute of Philosophy, National Central University, Taiwan. He is concurrently
the Institute’s Director of the Applied Ethics Center. His research interests include business ethics, bioethics, and well-being
of nations. His recent publications include Constructing a Social Contract for Corporations (2002), Business Ethics – Multistakeholder Responsibilities of the Corporation (2005) (in Chinese). Currently he is working on a book The Challenge of Corporate Social Responsibilities in Chinese Cultural Communities. 相似文献
10.
In order to shed light on the issue of crony corruption in the context of economic transition, I focus on the puzzle of China’s
unique experience of economic transition characterized by the duality forms and effects of crony corruption underlying local
corporatism in a dual-track (i.e., market and political tracks) transition. I argue that the duality of local corporatism
derives from the duality of crony corruption. First, the early form of local corporatism as state-business public alliance
is embedded in informal crony corruption as positive for the purpose of wealth growth in the initial phase of economic transition
with public and private interests aligned as compatible. Second, the later form of local corporatism as official-manager private
collusion is embedded in quasi-formal crony corruption as negative for the purpose of wealth transfer in the later phase with
public and private interests in conflict as incompatible. The duality of crony corruption in the two phases of economic transition
is caused by the interplay between formal and informal factors and between economic and political factors. My contribution
is twofold. First, I explain China’s transition in terms of crony corruption underlying local corporatism. Second, I develop
an integrated framework of crony corruption concerning its content, process, antecedent and consequence. 相似文献
11.
Applying evidence from recently available public information on Enron, I defined Enron’s culture as one rooted in agency theory
by asserting that Enron’s members were predominantly agency-reasoning individuals. I then identified conditions present at
Enron’s collapse: a strong agency culture with collectively non-compliant norms, a munificent rare-failure environment, and
new hires with little business ethics training. Turning to four possible antidotes (selection, objectivist integrity, integrity
capacity, and stewardship reasoning) to an agency culture under these conditions, I argued that the currently available ethics
literature would have made little difference toward averting Enron’s collapse if any of the recommendations from the relevant
ethics literature had been implemented. I conclude by identifying new directions for business ethics literature in order to
make it more implementable under the conditions identified at Enron. Essentially, we need a way to clearly determine (1) the
difference between connivance and commitment, (2) what is meant by balance with regard to the multiple dimensions of ethics
and legal theories, and (3) the proper balance between agency and stewardship reasoning.
Brian E. Kulik is a Ph.D. candidate in Management at Washington State University’s School of Business. His work focuses on
the prevention of corporate corruption, corporate governance and ethics, teamwork and diversity, and research methods. His
research to date has appeared in the Western and National Academy of Management conference proceedings and the journal Organizational
Analysis. He earned M.S. degrees from Washington State University and The University of Cincinnati, and M.B.A. from The University
of Denver. 相似文献
12.
Vlad Vaiman Throstur Olaf Sigurjonsson Páll Ásgeir Davídsson 《Journal of Business Ethics》2011,98(2):259-272
The authors of this article contend that traditional corruption, which was largely blamed for the current situation in the
Icelandic economy, was perhaps not the most fundamental reason for the ensuing crisis. The weak business culture and a symbiosis
of business and politics have actually allowed for the bulk of self-serving and unethical decisions made by the Icelandic
business and political elite. In order to illustrate this point, 10 expert interviews have been conducted within the period
of 6 months in 2009 to support in-depth research carried out by the authors. The article also discloses questionable business
practices that have recently come to the attention of the public both in Iceland and abroad and that ultimately facilitated
the downfall of the Icelandic economy. While traditional corruption has probably played its role in this downfall, the measures
currently employed to determine its level did not account for various peculiarities of Icelandic society. The article thus
argues that there was a high level of corruption in Iceland, but it was outside of the traditional definition. This other
corruption has ultimately prevented the government from acting appropriately upon the questionable business practices mentioned
above. The article also offers some general recommendations which should be useful to both policy makers and business leaders
wishing to engage in business activities in a transparent, ethical manner and learn from the tragic Icelandic experience.
Among these recommendations are the necessity to recognize the limitations of current definitions of corruption, as well as
a word of caution to commercial enterprises to pay a close attention not only to commonly accepted indices and mainstream
reports but also to a country’s history, culture, and political environment, prior to making any sort of investment decisions
in that country. 相似文献
13.
14.
Lapses in ethical conduct by those in corporate and public authority worldwide have given business researchers and practitioners
alike cause to re-examine the antecedents to personal ethical values. We explore the relationship between ethical values and
an individual’s long-term orientation or LTO, defined as the degree to which one plans for and considers the future, as well
as values traditions of the past. Our study also examines the role of work ethic and conservative attitudes in the formation
of a person’s long-term orientation and consequent ethical beliefs. Empirically testing these hypothesized relationships using
data from 292 subjects, we find that long-term perspectives on tradition and planning indeed engender higher levels of ethical
values. The results also support work ethic’s role in fostering tradition and planning, as well as conservatism’s positive
association with planning. Additionally, we report how tradition and planning mediate the influence of conservatism and work
ethic on the formation of ethical values. Limitations of the study and future research directions, as well as implications
for business managers and academics, are also discussed.
Jennifer L. Nevins is an assistant professor of marketing in the Walker College of Business at Appalachian State University.
Her articles have been published in journals such as Journal of the Academy of the Marketing Science and Journal of Business
Research.Her research interests include export marketing, distribution channels, and the influence of cultural values on international
channel relationships.
William O.Bearden is the Bank of America Chaired Professor of marketing in the Moore School of Business at the University
of South Carolina. His articles have been published in journals such as journal of Consumer Research, Journal of Marketing, Journal of Marketing Research, Journal of the Academy of Marketing Science,
and Journal of Retailing. His research interests include consume perception of value and prices,measurement of consumer and marketing constructs, and
the effects of marketplace Promotions.
R.Bruce Money is the Donald Staheli Fellow and associate professor of marketing and international business in the Marriott
School of Management, Brigham Young university. His articles have been published in journals such as Journal of Marketing, Journal of the Academy of Marketing Science, Journal of International Business Studies, and Sloan Mangement Review. His research interests include the international aspects of national culture’s measurment and effects, business-to-business
marketing, word-of-mouth promotion, services marketing, and negotiation.
“It appears many executives based their business decisions on how they could quickly build, and then protect, their own personal
fortunes – and cared less about the long-term growth and profitability of their company.” – Associated Press
(Clendenning, 2002) on the Enron collapse 相似文献
15.
In the academic world, research has indicated that “good ethics is good business.” Such research seems to indicate that firms,
which emphasize ethical values and social responsibilities, tend to be more profitable than others. Generally, the profitability
is credited to the firm’s positive relationships with its customers, reduced costs of attempting to rebuild a tarnished image,
ease of attracting capital, etc. The research conducted in this study evaluated salespeople’s perceptions of the ethics of
businesses in general, their employer’s ethics, their attitudes as consumers, and the relationships existing between these
perceptions and the sale force’s job satisfaction and turnover intentions. The results show a positive relationship existing
between salesperson perceptions of business ethics, his/her employer’s ethics, consumer attitudes, and the salesperson’s job
satisfaction and reduced turnover intentions.
Charles E. Pettijohn (D.B.A., Louisiana Tech University) is a professor of marketing in the College of Business Administration
at Missouri State University. He is also co-editor of the Marketing Management Journal. His research has appeared in the Journal of Personal Selling and Sales Management, the Journal
of Businesss Ethics, Marketing Management Journal, Psychology and Marketing, and the Journal of Marketing Theory and Practice.
At Missouri State University, his primary teaching focus is in the areas of Personal Selling and Sales Management.
Linda S. Pettijohn (D.B.A., Louisiana Tech University) is a Professor of marketing in the College of Business Administration
at Missouri State University. Her research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quarterly, Marketing Management Journal, Psychology
and Marketing, and the Journal of Financial Serivices Marketing. At Missouri State University, her primary teaching focus is in the area of Retailing.
Albert J. Taylor (D.B.A., Louisiana Tech University) is an associate professor of marketing in the College of Business Administration
at Coastal Carolina University. His research has appeared in the Journal of Personal Selling and Sales Management, Human Resource Development Quartely, the International Journal of Hospitality
and Tourism Administration, Psychology and Marketing, and the Journal of Applied Business Research. At Missouri State University, his primary teaching focus is in the areas of
Marketing Research and Personal Selling. 相似文献
16.
The aim of this study is to better understand why public officials and business employees engage in corruption. Insight into individual-level explanations for corruption was obtained with the aid of a self-report survey. The results suggest that the most indicative factors of whether or not individuals are corruption-prone are as follows: the moral conviction they have to refrain from corruption; perceptions of whether their colleagues approve of and engage in corruption; and difficulties experienced in complying with the rules on corruption. This result pattern was identical for public officials and business employees alike, and as a consequence, for both sides of corrupt acts. The latter indicates that the same motives may not only underlie corruption in both private and public sectors, but also the act of corruption in its active and passive forms. The results of the current study do not provide strong support for the assumption that economic considerations—expected costs and benefits—are crucial in predicting corruption. Based on the findings that norms and the perceived opportunity to comply are dominant factors in explaining corruption, this article focuses on the practical implications for the development of anti-corruption strategies within both public and private sectors. 相似文献
17.
In this study, researchers examined the assumption that senior-level undergraduate students from private colleges universities
possess higher levels of moral and ethical development than students from public institutions. In addition, the researchers
sought to determine (a) if there was a relationship between narcissistic personality traits and the level of moral reasoning,
and (b) there was a difference in the level of narcissistic personality tendencies of business students from private vs. public
institutions based on demographic and textual variables. A cluster sampling approach was used in the sample selection. The
sample was limited to students majoring in general business at seven public and six private universities in North Dakota and
Minnesota. A total of 269 subjects participated in the research project: 145 at private institutions and 124 at public institutions.
The Defining Issues Test version 2 (DIT-2) and the Narcissistic Personality Inventory (NPI) were used to collect data at seven
public and six private institutions. Students from public and private universities scored similarly on the DIT-2. A significant
difference between the NPI scores of the private college students and the public college students was found. No significant
relationship was found between the NPI score and level of moral reasoning. Business educators should be concerned that an
increase in the number of business ethics courses completed did not significantly impact students’ moral reasoning or narcissistic
traits. 相似文献
18.
This paper examines the impact of Chinese business managers’ moral philosophies on the perception of corrupt payments such
as bribery, kickbacks and gift giving. Business managers from Mainland China were selected as target respondents. As hypothesized
the survey results generally indicate that moral relativism is a significant predictor of Chinese business managers’ favorable
perception of bribery and kickbacks. In examining the attitude toward gift giving, the survey showed that an individual’s
attitude toward gift giving was neither affected by their moral relativism nor by their moral idealism, which implies that
gift giving is widely accepted as legal practice in business in Chinese cultural society.
Part of the paper was presented at the conference of World Business Ethics Forum, Nov. 1–3, 2006 in Hongkong and Macau. 相似文献
19.
Augustine Nwabuzor 《Journal of Business Ethics》2005,59(1-2):121-138
Corruption is a major problem in many of the world’s developing economies today. World Bank studies put bribery at over $1
trillion per year accounting for up to 12 of the GDP of nations like Nigeria, Kenya and Venezuela. Though largely ignored
for many years, interest in world wide corruption has been rekindled by recent corporate scandals in the US and Europe. Corruption
in the developing nations is said to result from a number of factors. Mass poverty has been cited as a facilitating condition
for corruption just as an inability to manage a sudden upsurge in mineral revenues has been credited with breeding corruption
and adventurous government procurement among public officials in countries like Nigeria and Venezuela. Virtually all developing
nations that have serious corruption problems also have very limited economic freedom and a very weak enforcement of the rule
of law. In such nations, corruption represents a regressive taxation that bears hard on the poor. It has a dampening effect
on development and it could result in the production of inferior goods as companies find ways to accommodate under-the-table
payments. Finally, corruption is a dangerous threat to the legitimacy of the governments of some of the developing nations
themselves. It is suggested that new urgent initiatives are needed to deal with the dangers posed by corruption in the developing
economies. They include making the economies of these nations more open by the withdrawal of the government from the productive
sector and by the abolition of unnecessarily stringent restrictions on business conduct. The rule of law needs to be strengthened
in these nations and those countries like Nigeria and Venezuela should ignore scruples over sovereignty and seek foreign assistance
in the management of their oil wealth. Finally, multinationals should be made to disclose all the payments they make in developing
nations to such organizations like International Chamber of Commerce or Transparency International where they can be reviewed
by anyone interested. 相似文献
20.
Huong Van Vu Tuyen Quang Tran Tuan Van Nguyen Steven Lim 《Journal of Business Ethics》2018,148(4):847-858
Using a nationwide survey of provincial institutional quality and a sample of private manufacturing small and medium scale enterprises (the SMEs), this paper contributes to the literature by considering for the first time the effects of corruption on the financial performance of Vietnamese private SMEs. Interestingly, contrary to previous findings, we find that corruption when measured by a dummy variable, does not affect firms’ financial performance after controlling for heterogeneity, simultaneity and dynamic endogeneity. However, the intensity of bribery and the majority of the forms of corruption were found to have negative impacts on firms’ financial performance. Hence, a typical approach using only a dummy variable for bribery might not adequately evaluate the impact of bribe intensity or even ignores the negative impacts of some types of bribes on firms’ financial performance. The findings suggest that anti-corruption measures are vital for the development of the Vietnamese private SMEs. 相似文献