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1.
Jerry M. Calton 《Journal of Business Ethics》2006,68(3):329-346
This paper applies Wempe’s (2005, Business Ethics Quarterly
15(1), 113–135) boundary conditions that define the external and internal logics for contractarian business ethics theory, as a system of argumentation for evaluating current or prospective institutional arrangements for arriving at the “good life,” based on the principles and practices of social justice. It does so by showing that a more dynamic, process-oriented, and pluralist ‘dialogic twist’ to Donaldson and Dunfee’s (2003, ‘Social Contracts: sic et non’, in P. Heugens, H. van Oosterhout and J. Vromen (eds.), The Social Institutions of Capitalism: Evolution and Design of Social Contracts (Cheltenham, UK, Edward Elgar Publishing, Ltd.) pp. 109–126; 1999, Ties that Bind: A Social Contracts Approach to Business Ethics (Boston, MA, Harvard Business School Press); 1995, Economics and Philosophy
11(1), 85–112; 1994, Academy of Management Review
19(2), 252–284.) integrated social contracting theory (ISCT) of economic ethics will further develop this promising and influential approach to moral reasoning, ethical decision-making, and stakeholder governance. This evolutionary, interactive learning-based model of ethical norm generation via dialogic stakeholder engagement is particularly appropriate within economic communities that are experiencing value conflict and pressures for institutional change.Jerry M. Calton is Professor of Management at the University of Hawaii at Hilo. His research interests encompass multi-stakeholder learning dialogue, trust-based network governance, and the social contracting approach to ethical decision-making. His publications have appeared in the Journal of Business Ethics, Business & Society, Business Ethics Quarterly, the Journal of Corporate Citizenship, and elsewhere. 相似文献
2.
Robert W. Kolodinsky Timothy M. Madden Daniel S. Zisk Eric T. Henkel 《Journal of Business Ethics》2010,91(2):167-181
Four predictors were posited to affect business student attitudes about the social responsibilities of business, also known
as corporate social responsibility (CSR). Applying Forsyth’s (1980, Journal of Personality and Social Psychology
39, 175–184, 1992, Journal of Business Ethics
11, 461–470) personal moral philosophy model, we found that ethical idealism had a positive relationship with CSR attitudes,
and ethical relativism a negative relationship. We also found materialism to be negatively related to CSR attitudes. Spirituality
among business students did not significantly predict CSR attitudes. Understanding the relationship between CSR attitudes
and the significant predictors has important implications for researchers and teachers in particular. 相似文献
3.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS
48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics
researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature
36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study,
we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using
a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in
compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three
distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and
most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends
and important others). The second significant factor represented societal views of proper behavior. We conclude that social
norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly
economic models.
Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida.
Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making.
Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association,
Advances in Taxation and Advances in Behavioral Accounting Research.
John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington
State University. His research interests include accounting ethics and organizational justice. He has published in a number
of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics.
Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at
the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on
corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice
& Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal
of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting. 相似文献
4.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
5.
Absract Using Hofstede’s culture theory (1980, 2001, Culture’s Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the
current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting
students. The results indicate that Canadian accounting students’ formulation of an intention to act on a particular ethical
dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the
multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into␣the three levels of ethical
reasoning identified by Kohlberg’s (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation)
theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism,
and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students.
Lin Ge is an accountant at Guest-tek Interactive Entertainment Ltd. Her research interest includes ethics and judgment of
accountants and auditors, cross-cultural studies and international business.
Stuart Thomas, Ph.D., is associate professor of accounting in the Faculty of Management at the University of Lethbridge, Alberta,
Canada. He has published in the Journal of Business Ethics, Business and Society, Research on Professional Responsibility
and Ethics in Accounting, Advances in Management Accounting and the Journal of Accounting Case Research. His research interests
focus on ethical decision making and the effects of pay schemes on performance and standard setting. 相似文献
6.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice 总被引:3,自引:0,他引:3
Dima Jamali 《Journal of Business Ethics》2008,82(1):213-231
7.
A majority of the countries in the world are still considered “developing,” with a per capita income of less than U$1,000.
Hahn (2008, Journal of Business Ethics
78, 711–721) recently proposed an ambitious business ethics research agenda for integrating the “bottom-of-the-pyramid” countries
(Prahalad and Hart, 2002, Strategy and Competition
20, 2–14) through sustainable development and corporate citizenship. Hahn’s work is among the growing field of research in comparative
business ethics including the global business ethics index (Michalos, 2008, Journal of Business Ethics
79(1), 9–19; Scholtens and Dam, 2008, Journal of Business Ethics
75(3), 273–284; Tsalikis and Seaton, 2008, Journal of Business Ethics
75(3), 229–238). This article is complementary to Hahn’s work and it advocates an urgent need for business ethics researchers
to globally integrate the bottom-of-the-pyramid countries through a fundamental re-definition of the global economic triad,
including the United States, Western Europe, and Japan [Ohmae, 1985, Triad Power: The Coming Shape of Global Competition (New York: Free Press)]. The definition that we propose is based on business systems and institutional perspectives that
include the bottom-of-the-pyramid countries. We also propose to broaden the research in business ethics to enable comparisons
across business systems indifferent income levels. 相似文献
8.
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms 总被引:1,自引:0,他引:1
Carmelo Reverte 《Journal of Business Ethics》2009,88(2):351-366
The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are
potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies
have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal
8(2), 47–77, 1995; Journal of Business Finance & Accounting
28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal
9(1), 77–108, 1996; Cormier and Magnan, Journal of International Financial Management and Accounting
1(2), 171–195, 2003; Cormier et al., European Accounting Review
14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder,
and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size
and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR
ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish
listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by
size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social
visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. 相似文献
9.
In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational
management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder
the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization.
As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine
whether practicing ethics officers feel the need for additional independence protection from management. We propose that the
current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform
their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly
to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly
enhance the independence of ethics officers.
W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received
his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over
70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is
the advisor to its board of directors.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business Ethics, Journal of Accounting Literature, Accounting Horizons, Journal
of Applied Business Research, the Financial Analysts Journal, and the Journal of Accounting, Ethics, and Public Policy.
O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal
of Accounting Case Research. 相似文献
10.
James W. Westerman Rafik I. Beekun Yvonne Stedham Jeanne Yamamura 《Journal of Business Ethics》2007,75(3):239-252
Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to
ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent,
an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social
identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture
and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan.
The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making
dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers
varied depending on the national culture levels of individualism and power distance.
James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management
from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization
fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization
Management and the Journal of Business and Psychology, among others.
Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences
Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current
research focuses on business ethics, national cultures and the link between management and spirituality. He has published
in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences.
Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D.
in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business
from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial
Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus
on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal
of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others.
Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the
area of the international management of accounting professionals and in ethical decision making. She has published in journals
such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management. 相似文献
11.
Andersen and the Market for Lemons in Audit Reports 总被引:1,自引:0,他引:1
Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g.,
Duska, R.: 2005, Journal of Business Ethics
57, 17–29; Staubus, G.: 2005, Journal of Business Ethics
57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical
lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis
is grounded in Akerlof’s (1970, Quarterly Journal of Economics
August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent
with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s
demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness
of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the
future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons
Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically
depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical
climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently
ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or
economic incentives may erode the public accounting firm’s independence. 相似文献
12.
Trust is a fundamental aspect of the moral treatment of stakeholders within the organization–stakeholder relationship. Stakeholders
trust the organization to return benefit or protections from harm commensurate with their contributions or stakes. However,
in many situations, the firm holds greater power than the stakeholder and therefore cannot necessarily be trusted to return
the aforementioned duty to the stakeholder. Stakeholders must therefore rely on the trustworthiness of the organization to
fulfill obligations in accordance to Phillips’ principle of fairness (Business Ethics Quarterly
7(1), 1997, 51–66), particularly where low-power stakeholders may not be fully consenting (Van Buren III, Business Ethics Quarterly
11(3), 2001, 481–499). The construct of organizational trustworthiness developed herewith is presented as a possible solution to the
problem of unfairness in organization–stakeholder relations. While organizational trustworthiness does not create an ethical
obligation where none existed before, stakeholders who lack power will likely be treated fairly when organizational trustworthiness
is present. 相似文献
13.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
14.
This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One
unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts
forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics
47, 89–99; Gentile: 1993, Psychological Science
4(2), 120–122; Unger: 1979, American Psychologist
34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory
(BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate
that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores
among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that
education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has
a significant direct effect on CMD scores of business practitioners.
Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton
University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy,
and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies,
Teaching Business Ethics, Interdisciplinary Environmental Review and more.
Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University.
His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business
processes. He has published in such journals as the European Journal of Information Systems and Information & Management. 相似文献
15.
Stephen E. Loeb 《Journal of Business Ethics》1991,10(2):77-84
This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration.
Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Research Fellow at the University of Maryland at College Park. He has authored or co-authored a number of articles that have appeared in journals such as The Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Business Ethics, The Journal of the American Medical Association, and Issues In Accounting Education. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy. 相似文献
16.
Positive Group Context,Work Attitudes,and Organizational Misbehavior: The Case of Withholding Job Effort 总被引:1,自引:1,他引:0
Considering the organization’s ethical context as a framework to investigate workplace phenomena, this field study of military
reserve personnel examines the relationships among perceptions of psychosocial group variables, such as cohesiveness, helping
behavior and peer leadership, employee job attitudes, and the likelihood of individuals’ withholding on-the-job effort, a
form of organizational misbehavior. Hypotheses were tested with a sample of 290 individuals using structural equation modeling,
and support for negative relationships between perceptions of positive group context and withholding effort by individual
employees was found. In addition, individual effort-performance expectancy and individual job satisfaction were negatively
related to withholding effort. The findings provide evidence that individual perceptions of positive group context play a
key role in the presence of misbehavior at work. The results indicate that positive group context might be an important element
of ethical climate that should be managed to temper occurrence of such adverse work behavior.
Roland E. Kidwell (PhD, Louisiana State University) is an associate professor in the Management and Marketing Department in
the College of Business at the University of Wyoming. His major research and teaching interests focus on new ventures and
economic development, family business, social entrepreneurship, business ethics, and workplace deviance. His research has
been published in academic journals such as the Academy of Management Review, Journal of Management, Journal of Business Venturing, International Entrepreneurship and Management
Journal, Journal of Accounting and Public Policy and Journal of Business Ethics. He is co-editor of the book, Managing Organizational Deviance (Sage, 2005).
Sean R. Valentine (DBA, Louisiana Tech University) is Professor of Management in the Department of Management, College of
Business and Public Administration at the University of North Dakota. His research and teaching interests include business
ethics, human resource management, and organizational culture. His work has appeared in journals such as Human Relations, Journal of Personal Selling & Sales Management, Journal of Business Research, Behavioral Research in Accounting
and Journal of Business Ethics. 相似文献
17.
Maria May Seitanidi Dimitrios N. Koufopoulos Paul Palmer 《Journal of Business Ethics》2010,97(1):139-158
Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics
76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture
8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour
gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring
together three separate insights – implementation intentions (Gollwitzer: 1999, American Psychologist
54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology
22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research
2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers.
This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the
understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic
direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. 相似文献
18.
In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst & Young Alumni Professor of Auditing at the University of Maryland at College Park. Dr. Loeb is co-editor of theJournal of Accounting and Public Policy.Dr. Joanne Rockness is an Associate Professor of Accounting at North Carolina State University. She has been a member of the American Accounting Association's Professionalism and Ethics Seminar Committee since 1988. Dr. Rockness has published in the areas of ethics and social responsibility in journals such as Accounting Organizations and Society,Journal of Business, Finance and Accounting, andIssues in Accounting Education.The authors are respectively Chair (1991–92) and Chair (1990–91) of the American Accounting Association's Professionalism and Ethics Seminar Committee. The authors appreciate the comments of William W. May on portions of the paper. The opinions expressed in this paper represent those of the authors and not necessarily those of the American Accounting Association's Professionalism and Ethics Seminar Committee. 相似文献
19.
The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics
7, 871–879; 1990, Journal of Business Ethics
9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario
variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review
16, 366–395); and, to examine the items for measurement precision using item-response theory (IRT) methods. Results of confirmatory
and exploratory factor analysis failed to conclusively support the hypothesized 3- (short form) or 5-factor (long form) structure;
both instruments were instead dominated by a general factor. Item response theory analyses using Samejima’s (1969, Psychometrika Monograph Supplement
34, (4, Pt. 2)) graded response model revealed that many items in the 30-item pool performed very well, and suggested that a
different collection of items be used to form a short-form version of the MES. Our proposed 10-item instrument includes more
discriminating items than the 8-item version, and has the added advantage of including two items from each of the five ethical
philosophies represented in the original 30-item pool.
Joan M. McMahon is an Assistant Professor of Management in the School of Business at Christopher Newport University, teaching
courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of
New York, College at Oneonta; an M.Ed. In Early Childhood Education from James Madison University; and an M.S. and Ph.D. in
Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University.
Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a
B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational
Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology,
the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology. 相似文献
20.
David C. Bauman 《Journal of Business Ethics》2011,98(2):281-295
Leading a corporation through a crisis requires rational decision making guided by an ethical approach (Snyder et al., Journal
of Business Ethics, 63, 2006, 371). Three such approaches are virtue ethics (Seeger and Ulmer, Journal of Business Ethics, 31, 2001, 369), an ethic of justice, and an ethic of care (Simola, Journal of Business Ethics, 46, 2003, 351). In this article, I consider the effectiveness of these approaches for leading a corporation after a crisis. The standard
I use is drawn from recent studies that examine how people tend to react to corporate unintentional harms. I conclude from
these studies that an ethic of care approach is most effective for managing corporate crises when it comes to stakeholder
concerns. I conclude the article with strategies for managing a crisis using an ethic of care. 相似文献