非工作时间通信技术过载对员工不道德亲家庭行为的影响机制研究

依据认知失调理论和角色理论，基于320名企业员工两个时点的纵向调研数据，探究了非工作时间通信技术过载通过工作—家庭内疚感诱发员工不道德亲家庭行为的机制，厘清了家庭支持型主管行为和员工角色道德在上述关系中所起到的调节作用。研究结果表明，非工作时间通信技术过载通过工作—家庭内疚感对员工不道德亲家庭行为产生正向影响；家庭支持型主管行为和员工角色道德均在工作—家庭内疚感与不道德亲家庭行为的关系间起负向调节作用；家庭支持型主管行为通过员工角色道德的中介作用间接负向调节工作—家庭内疚感对不道德亲家庭行为的影响。这些结论既是对不道德亲家庭行为研究领域的拓展，同时也为组织抑制员工不道德亲家庭行为提供了有益的指导。     

道德解脱与归因：企业非伦理行为面前员工为何保持沉默？

面对企业非伦理行为,员工有时候为何选择沉默,这是近年来学者比较关注的问题。文章聚焦于自利型伦理氛围这一特定情境,采用跨层次研究方法,探索道德解脱在不同归因情况下对员工沉默的影响。研究发现,面对企业的非伦理问题,道德解脱（归己因）在自利型伦理氛围与员工沉默之间起到完全中介作用。道德解脱（归他因）在自利型伦理氛围与员工沉默之间起到部分中介作用。权力距离在道德解脱与员工沉默之间起到负向调节作用。研究表明,员工面对企业的非伦理问题是否选择沉默,主要取决于企业的自利型伦理氛围和个体道德解脱的意义建构。文章对于揭示企业非伦理行为下员工沉默选择问题具有理论和现实价值。     

基于印象管理的员工建言行为研究

本文聚焦于员工角色外的主动行为表现形式之一的"建言行为",探讨上下级关系作为中介变量在印象管理影响员工建言行为中的作用以及谦卑型领导对中介变量作用的强弱所起到的调节作用。     

企业伦理行为对员工组织公民行为的影响机制研究——有中介的调节变量模型

组织公民行为是一种能够提高组织有效性的员工行为,文章通过对506名企业员工的问卷调查,实证研究企业伦理行为对员工组织公民行为的作用机制,以及不同道德认同水平的员工的表现差异,并从心理认知视角探讨了心理所有权的中介作用。结果表明：员工导向的企业伦理行为对员工组织公民行为具有正向预测作用,道德认同调节了这种正向作用,并且心理所有权完全中介这种正向的交互作用。文章最后总结了研究结果的理论和实践意义,并指出了未来的研究方向。     

辱虐管理对员工建言行为影响:组织自尊和个性控制点的作用

文章通过问卷调查和上下级之间的配对样本,探讨上级的辱虐管理对下级员工建言行为的影响及机制,尤其是研究组织自尊在其中的中介作用及员工个性控制点的调节作用.实证结果表明:辱虐管理对员工抑制性建言行为和促进性建言行为均有显著的负向影响,组织自尊在两者之间起到了完全中介的作用;员工个性控制点对辱虐管理和员工组织自尊之间的关系具有显著的调节作用,也就是说员工个性控制点水平越高(越内控),辱虐管理对组织自尊的负面影响就越小;当员工的个性控制点水平越低(越外控),辱虐管理对组织自尊的负面影响就越大.     

中小企业营销道德认知与实践

对甘肃省河西地区232家中小企业进行实地调研,并进一步利用所收集到的相关数据进行归纳分析发现,河西地区中小企业经营者对企业营销道德的认知仍然处于相对较低的水平,而市场竞争的巨大压力又迫使企业在实践中履行营销道德,导致其实践相对走在了认知的前面;河西地区中小企业经营者对营销道德内涵的认知与西方企业营销道德的内涵维度相比,存在六个相似的维度,同时也存在不同之处;77%的被调研企业表示,企业营销道德与其营销绩效之间存在正相关关系。基于此,为更好地提高企业营销道德认知水平与践行力度,理论界应加大企业营销道德理论研究力度;通过正面引导和社会监督来增强企业践行营销道德的意识;建立道德营销的制度体系,加强道德文化建设。     

90后知识型员工工作价值观与离职倾向的关系研究:心理承受力的调节作用

文章以90后知识型员工为研究对象,运用工作价值观量表、离职倾向量表、心理承受力量表形成问卷。以问卷调查法为主,运用spss 17.0对所回收的253份样本问卷进行数据分析。经过相关回归分析,得出结论:①90后知识型员工工作价值观中的自身发展、人际关系、工作回报三个维度对离职倾向有显著负向影响;②心理承受力中的社会支持维度与情感维度对离职倾向有显著负向影响,自我认知维度对离职倾向有显著正向影响;③心理承受力在自身发展—离职倾向、人际关系—离职倾向、工作回报—离职倾向的关系中起到调节作用。     

激励公平性、心理契约与离职倾向各维度之间的回归分析

在人力资源管理逐渐受重视的今天,管理者如何有效运用人力资源管理策略来为企业创造最大的利润是一大挑战,而有效运用人力资源的前提是如何留住为公司创造利润的员工;人力资源管理策略与企业的经营成本紧密相关,证明人力资源管理策略直接或间接与组织绩效密切相关,员工对组织所提供的回馈诱因也注重于财务性报偿——薪酬及非财务性报偿——升迁。心理契约是员工和组织之间一种可以感知的承诺与责任的动态交易(Guest&Conway,2002;Herriot,1998;Kramer&Tyler 1996;Russeau,1995),它涉及到雇佣双方对于相互义务的大量的、没有书面说明的期望和理解。心理契约有双方互相认知承诺的涵义,当其中一方认知不同时,将有所反应,而对于员工在人力资源管理制度义务与诱因交换中,公平认知将是本研究探讨的内容,本研究针对企业员工的心理契约与激励公平性的认知和离职倾向各维度之间的相关性进行探讨,探讨员工对人力资源管理实务中的薪酬、升迁、绩效评估等不同实务的公平知觉即激励公平性对于员工心理契约的影响;激励公平性对于员工离职倾向的影响;心理契约对离职倾向的影响以及三者各维度之间的关系等。而实证研究对象为北京、深圳、上海、海南、贵州的部分企业员工。本研究以随机抽样法进行问卷调查,共发出700份问卷,针对不同特征员工对于心理契约、激励公平性、离职倾向等研究项作统计分析,采用描述性统计、信度分析、相关分析、因素分析、回归分析等方式进行资料分析,并利用SPSS12.0软件进行数据处理与分析。     

国外会计道德及其影响因素研究综述

会计作为向各个利益相关者提供准确、及时、科学的决策信息的一项企业经济管理活动,其从业人员的道德水平,一直受到国内外人士的广泛关注。然而,国内对于会计道德的研究主要集中在会计人员职业道德的定性描述上,这对于从根本上提高我国会计从业人员的道德水平是不够的。本文通过梳理国外会计道德判定理论,会计道德水平的测度模型以及会计道德水平影响因素的研究,为国内会计道德理论研究和会计道德准则建设提供借鉴。     

道德管理在现代企业管理中运用的研究

道德管理就是企业运用德育营造一种尊重人、关心人、教育人、激励人的崭新文化氛围,增强企业凝聚力和员工向心力的管理模式。道德管理在现代企业中可以通过借鉴中国古代先进"中庸式"管理思想、加强道德建设、加强领导者的道德型领导以及贯彻学习胡锦涛总书记的"八荣八耻"的社会主义荣辱观等方面得以运用。并且,还应在加强道德教育中注意明确企业中加强道德管理的根本目的、基础及其切入点。     

The Evolution of Business Groups’ Corporate Social Responsibility

Although establishing gender equality in board and managerial positions has recently become more important for organizations, companies with low levels of gender diversity seem to perceive an ethical dilemma regarding the ways, in which they attempt to attain it. One way that organizations try to move toward gender equality is through the use of their corporate websites to manage potential applicants’ impressions of their current levels of, and actions to improve, gender diversity. The dilemma is whether to truthfully communicate their low level of gender diversity, conceal it, or exaggerate it. On the one hand, organizations that are truthful may find it difficult to achieve equality because women are less attracted to companies that lack diversity. On the other hand, organizations that are untruthful risk their moral legitimacy. The present work investigates gender diversity-related communication on the corporate websites of 99 major German companies. Based on theoretical work on minority attraction, we apply an organizational impression management taxonomy to guide our in-depth content analysis. With this approach, we hope to advance the understanding of how the issue of gender diversity is presented on corporate websites, which is useful for both organizational decision makers as well as diversity researchers. We found that although gender diversity-related communications on corporate websites contain both assertive and defensive organizational impression management tactics, as well as a third type of tactic we refer to as “acknowledgement,” assertive tactics were used more frequently. We argue the existence of a paradox whereby organizations use assertive impression management tactics to maintain pragmatic legitimacy but compromise their moral legitimacy by doing so. Furthermore, we argue that moral legitimacy can be maintained or restored through the sincere use of defensive impression management tactics and acknowledgement.     

The Moderating Effect of Impression Management on the Organizational Politics–Performance Relationship

This study investigates the complexities in the relationship between perceptions of organizational politics and performance ratings by examining the moderating effect of impression management on that relationship. Expectancy theory was employed to better understand the moderating effect. We proposed that two kinds of impression management tactics occurred: supervisor-focused and job-focused, respectively. It was hypothesized that increased exercise of impression management would mitigate the negative effects of perceptions of organizational politics and performance ratings. Data were collected from 290 full-time employees of ten state-owned enterprises in Taiwan. Hierarchical moderated regression analysis of data revealed that the job-focused tactics exerted a significant moderating effect on the relationship between perceptions of organizational politics and performance ratings. When perceptions of organizational politics are low, employees who engage in high levels of job-focused impression management tactics are more likely to gain better ratings than those who employ low-level tactics.     

Do Complex Moral Reasoners Experience Greater Ethical Work Conflict?

Individuals who disagree that organizational interests legitimately supersede those of the wider society may experience conflict between their personal standards of ethics and those demanded by an employing organization, a conflict that is well documented. An additional question is whether or not individuals capable of complex moral reasoning experience greater conflict than those reasoning at a less developed level. This question was first positioned in a theoretical framework and then investigated using 115 survey responses from a student sample. Correlational analysis and hierarchical regression indicated that individuals scoring high on the Defining Issues Test measure of Kohlberg's stages of moral development experienced significantly greater workplace ethical conflict than low scorers. The finding that complex moral reasoners perceive greater conflict between their personal standards and typical organizational demands raises the issue of what reasoning orientation is rewarded in organizations. Individuals capable of complex moral reasoning may be likely to leave traditional organizations due to high conflict but more ‘ethically friendly’ organizations for complex reasoners seem unlikely unless these people occupy influential positions.     

Spending propensity and price perceptions

ABSTRACT

This article presents a systematic investigation of how Spending Propensity moderates consumers’ perceptions of prices. Results from three studies are presented. Studies 1 and 2 reveal that, in the absence of any external cues, consumers who are predisposed to spending freely evaluate a posted price more favorably than those who are not. Such consumers also report anticipating less pain associated with spending than those who are not inclined to spend. Additionally, Study 2 informs that simple price communication tactics, without any real reduction in price, may be effective at mitigating the pain felt among those who are less inclined to spend. Furthermore, such tactics are capable of reducing, and even reversing, the gap between those who are not predisposed to spending and those who are. Finally, Study 3 explores how spending propensity moderates consumers’ perceptions of a discount.     

Actual and Perceived Sharing of Ethical Reasoning and Moral Intent Among In-Group and Out-Group Members

Despite an extensive amount of research studying the influence of significant others on an individual's ethical behavior, researchers have not examined this variable in the context of organizational group boundaries. This study tests actual and perceptual sharing and variation in ethical reasoning and moral intent within and across functional groups in an organization. Integrating theory on ethical behavior, group dynamics, and culture, it is proposed that organizational structure affects cognitive structure. Departmental boundaries create stronger social ties within the group as well as intergroup biases between the groups. Thus individuals will be more likely to share in ethical reasoning and moral intent with members of their own functional group (in-group) than with members of other functional groups (out-group). Additionally, they will perceive that they are more likely to share in ethical reasoning and moral intent with in-group members than with out-group members. Responding to two versions of two ethical scenarios, respondents contrasted their own ethical behavior to their expected ethical behavior of in-group and out-group members. Empirical results confirmed the hypotheses. Organizational group boundaries create actual as well as perceptual sharing and variation in ethical reasoning and moral intent. Furthermore, when comparing perceptual sharing to actual sharing, results show that individuals understate their sharing of ethical reasoning and moral intent with out-group members and overstate their sharing with in-group members. As organizational boundaries can create actual and perceived differences between groups that could lead to inter-group conflict, suggestions for management focus on removing or blurring inter-group boundaries.     

Individual, Social and Organizational Sources of Sharing and Variation in the Ethical Reasoning of Managers

A growth in consumer and media ethical consciousness has resulted in the need for organizations to ensure that members understand, share and project an approved and unified set of ethics. Thus understanding which variables are related to sharing and variation of ethical reasoning and moral intent, and the relative strength of these variables is critical. While past research has examined individual (attitudes, values, etc.), social (peers, significant others, etc.) and organizational (codes of conduct, senior management, etc.) variables, it has focused on their influence on the individual – and not on their role in relation to patterns of group sharing and variation in an organization. Introduced as a new methodology to study ethics, microcultural analysis stipulates that to explain patterns of sharing and variation, one must understand how individual, social and organizational variables influence sharing and variation. Key hypotheses predict that managers who share in individual, social or organizational determinants will be more likely to share in ethical reasoning and moral intent. Qualitative and quantitative research supports the key hypotheses, finding social ties, personal moral intensity, Machiavellianism, locus of control and codes of ethics as significant determinants. Individuals who share in these determinants are more likely to share in ethical reasoning and moral intent. Additionally, regression analysis reveals social ties and personal moral intensity to be the strongest determinants. Based on these results, managerial recommendations focus on a holistic approach, manipulating these three determinants to cultivate a unified code of ethics within an organization.     

Impression Management Tactics and Performance Ratings: A Moderated-Mediation Framework

Purpose: The objective of this study is to contribute to the sales management literature by analyzing whether self-monitoring dimensions (the ability to adjust the presentation of one’s self and the sensitivity to the expressive behaviors of others) play a moderating role in the use of impression management—supervisor liking—performance rating nomological network.

Methodology/approach: Empirical analysis is based on dyadic data from 122 industrial salespeople and their sales managers in 9 different industries. Structural equation modelling was used to analyze the psychometric proprieties of the measurement scales, and conditional process analysis was used to test the proposed hypotheses.

Research implications: The results obtained indicate that the use of supervisor-focused impression management tactics is an indirect antecedent of a salesperson’s performance rating through sales manager liking, but not the self-focused tactics. Results also show that a self-monitoring dimension i.e., the ability to adjust the presentation of one’s self, moderates the “impression management—supervisor liking—performance rating” chain. These results provide an increased understanding of the processes involved in sales managers—salespeople’s interactions.

Practical implications: The main implication for salespeople is that the use of impression management tactics to influence performance ratings only is effective when they use supervisor-focused tactics because attempts to influence via self-focused tactics will not have any effect. The most important implication for sales managers’ is that not all impression management tactics are successfully executed and that the identification of combinations of impression management tactics and the levels of salespeople’s self-monitoring can positively influence performance appraisals by generating evaluative biases. Given that evaluative biases can produce inequitable behaviors by sales managers in the task assignments and support provided to the salespeople, it is important that sales managers are aware of when they can occur (i.e., when salespeople with a moderate ability to adjust their self-presentation use supervisor-focused tactics).

Originality/value/contribution of the article: This article contributes to the existing knowledge by two important means. First, this study proposes a model and presents an empirical test of constructs that mediate (i.e., supervisor liking) and moderate (i.e., self-monitoring dimensions) the “use of impression management tactics—sales manager liking—performance appraisal” relation. This model responds to calls for studies that analyze how impression management tactics are related to performance appraisal and when the relation between the use of these tactics and performance rating occurs. Two, this study uses data from both salespeople and their sales managers, which minimizes any risk of common method variance bias.     

Measuring Ethical Sensitivity and Evaluation

Measures of student ethical sensitivity and their increases help to answer questions such as whether accounting ethics should be taught at all. We investigate different sensitivity measures and alternatives to the well-established Defining Issues Test (DIT-2, Rest, J. R. et al. [1999, Postconventional Moral Thinking: A Neo-Kohlbergian Approach (Lawrence Erlbaum Associates, Mahwah, NJ]), frequently used to measure the effects of undergraduate accounting ethics education. Because the DIT measures cognitive development, which increases with age, the DIT scores for younger accounting students are typically lower, have limited range, and are not likely to vary sufficiently with corresponding choices in ethical dilemmas. Since the DIT measures only the moral judgment component of ethical decision-making, we consider the multidimensional ethical scale (MES) to allow respondents to provide explanations for their moral and other judgments. The MES has been used to measure attitudes related to justice, utility, contractualism, egoism, and relativism. Unfortunately, the MES is not comparable in one-dimension to the DIT, and unlike the DIT, the MES has no theoretical or objective base. Therefore, we construct a comparable one-dimensional relative measure, a Composite MES Score, obtained from previous research on practicing accountants. We compare the reliability of this measure to the DIT in explaining the ethical choices of 54 specially chosen, somewhat homogeneous students, whose ages range from 18 to 19, and who are taking a second semester freshman accounting course at a private, religion-affiliated university. These particular students are relatively untrained in the formal use of questionable accounting choices. These students are less likely to recognize the dilemmas of the MES and are also less likely to demonstrate sufficient variation in their DIT scores, traditionally low for freshmen students. As freshmen, they are recent graduates of high school and more likely guided by other ethical influences including friends, family, or contractual obligations (some of the MES constructs) rather than higher cognitive development. This study confirms suspicions. We find the DIT scores do not vary sufficiently to explain the moral reasoning of freshmen. For eight dilemmas and 24 choices we find the DIT score correlates with only three choices, whereas the MES regression models have at least one significant construct for 23 out of 24 ethical choices. The Composite MES Score (a relative measure) also explains 23 out of 24 choices and is statistically related to the DIT in only one of the choices. Unlike the DIT, the Composite MES permits pretest and retesting with different dilemmas to evaluate changes in ethical sensitivity. These results argue for relative rather than absolute measures of sensitivity and guides beyond cognitive development (the DIT-score) to explain undergraduate student sensitivity.     

Cognitive Theory and Moral Behavior: The Contribution of F. A. Hayek to Business Ethics

This paper shows how business ethics as a concept may be approached from a cognitive viewpoint. Following F. A. Hayek's cognitive theory, I argue that moral behavior evolves and changes because of individual perception and action. Individual moral behavior becomes a moral rule when prominently displayed by members of a certain society in a specific situation. A set of moral rules eventually forms the ethical code of a society, of which business ethics codes are only a part. By focusing on the concept of "limited" or "dispersed knowledge" that underlies the cognitive approach, I show that universal ethical norms that should lead to defined outcomes cannot exist. This approach moreover shows the limits of deliberate rule-setting. Attempts to deliberately impose universal ethical rules on societies may turn out to be harmful for societal development and lead to an abuse of governmental power.     

Resolving a Moral Conflict Through Discourse

Plato claimed that morality exits to control conflict. Business people increasingly are called upon to resolve moral conflicts between various stakeholders who maintain opposing ethical positions or principles. Attempts to resolve these moral conflicts within business discussions may be exacerbated if disputants have different communicative styles. To better understand the communication process involved in attempts to resolve a moral dilemma, we investigate the "discourse ethics" procedure of Jürgen Habermas. Habermas claims that an individual's level of moral reasoning parallels the type of communication which that individual typically uses in attempts to resolve conflict. Our research focuses upon the relationship between the communicative style used by participants attempting to resolve a particular moral dilemma involving workplace safety and the level of moral reasoning possessed by those participants. The results of our study suggest that, contrary to Habermas' views, participants with "higher" levels of moral reasoning do not use "discursive" communicative tactics more frequently than participants that possessed "lower" moral reasoning.