A cognitive perspective on managers' perceptions of competition

This paper focuses on the way managers perceive their competitive environment. Within a cognitive perspective it discusses why they might group similar competitors and considers whether they are attentive to all competing firms. The literature on similarity of perceptions between managers is reviewed. Interviews amongst managers in the North Sea off‐shore oil pumps industry revealed that they made sense of competition through a categorization process. None perceived the industry in the objective manner as economists suggest. Different perceptions as to the nature of competitions were found between managers, but more homogeneous perceptions were seen between managers in the same firm than between different firms.     

Charitable investments: A strategy for improving the business environment

Firms are beginning to evaluate requests for donations as they would investments. Critics argue that a strategy of charitable investing is conceptually inconsistent, disguised self-interest, and violates the dignity of those who receive charity. This paper argues that charity and investment are consistent (and even complementary in some cases), can preserve the virtue and the dignity of the giver and receiver, and may result in a wider distribution of charitable funds. The paper also discusses how a policy of charitable investing could be implemented within a firm so as to avoid it being used merely as a public relations tool. Finally, it is suggested that charitable investments can help maintain the conditions necessary for a free market economy. John W. Dienhart is Professor of Philosophy at St. Cloud State University. He is the author of A Cognitive Approach to the Ethics of Counseling Psychology, University Press of America, 1982.     

The importance of ethics to job performance: An empirical investigation of managers' perceptions

This study probed a crucial assumption underlying much of the ethics theory and research: do managers perceive ethical behavior to be an important personal job requirement? A large sample of managers from a cross-section of industries and job functions indicated that, compared to other job duties, certain ethical behaviors were moderate to somewhat major parts of their jobs. Some noteworthy differences by industry, organization size, tenure and job function were also found. These findings underscore the importance of ethics for business education. They also have implications for manager selection, training, and development by organizations.     

Corporate responsibility perceptions in change: Finnish managers' views on stakeholder issues from 1994 to 2004

The purpose of this paper is to investigate the changes in Finnish managers' corporate responsibility perceptions from 1994 to 2004. Following earlier research, the concept of corporate responsibility is operationalised using the stakeholder approach. Empirically, we ask how managers' views on stakeholder issues have changed during the 10‐year research period, and how managers' stakeholder orientation compares with their economic orientation. The data were collected using a survey research instrument in the years 1994, 1999 and 2004. The research results show a positive change in managers' corporate responsibility perceptions during this time period. In addition, managers' stakeholder orientation seems to be in balance with their economic orientation. However, the economic context – in terms of both their own company's economic position and the general economic situation – has an effect on managers' stakeholder orientation.     

A comparison of ethical perceptions of business and engineering majors

Previous research has reported that ethical values of business students are lower than those of their peers in other majors. The purpose of this study was to investigate whether a self-selection bias with respect to ethical values exists among students enrolled as business majors when compared with students planning to enter the engineering profession. Engineering students are exposed to a similar technical orientation in academic curricula and also supply the market for managers.A survey instrument was administered to 195 students enrolled in undergraduate business and engineering programs and a graduate business program. The research instrument measured how business and engineering students perceive their own ethical beliefs and actions and how they perceived the ethical beliefs and actions of their peers.The results indicate a perceptual trap, or the self-versus-others disparity exists for the entire sample. However, there was a divergence between the two groups on the issue of whistle blowing. Engineers may be more sensitive to this issue. It was concluded that if a self-selection process exists, it is present for both business and engineering professional tracks with implications for educators in both disciplines.It is not enough to teach a man a specialty. Through it he may become a kind of useful machine, but not a harmoniously developed personality. It is essential that the student acquire an understanding of and a lively feeling for values. He must acquire a vivid sense of the beautiful and of the morally good. Otherwise he — with his specialized knowledge — more closely resembles a trained dog than a harmoniously developed person. He must learn to understand the motives of human beings, heir illusions, and their sufferings in order to acquire a proper relationship to individual fellow men and to the community.— Albert EinsteinPriscilla O'Clock, Ph.D., 1991, CPA, Assistant Professor, Xavier University.Marilyn Okleshen, Ph.D., 1991, CPA, Associate Professor, Mankato State University.     

论公平竞争审查与优化营商环境的内在统一性

近几年,公平竞争审查和优化营商环境无论在理论界还是实务界都是热度很高的话题。那么,两者之间有什么内在关联呢?本文尝试从适用范围、评价标准和追求目标等三个方面揭示两者的内在统一性。一言以蔽之,公平竞争审查为优化营商环境提供了一种路径选择和制度安排。     

Initial impressions in the retail environment: A comparison of black and white perceptions

Initial impressions were found to form along well-differentiated lines, namely race and/or sex, in a study involving 450 shoppers at several regional shopping malls. The role of initial impressions in cognitive formation towards retail salespeople was found to be significant. Significant differences were found to exist between members of differing races. A potential implication of the results of this study is a broadened view and heightened awareness of the role initial impressions play in the buyer-seller dyad.     

Business ethics: A cross-cultural comparison of managers' attitudes

A comparison of attitudes among managers from France, Germany and the United States is made with respect to codes of ethics and ethical business philosophy. Findings are also compared with past studies by Baumhart and by Brenner and Molander where data are available. While the current data appear to be consistent with the past studies, there appear to be differences in attitudes among the managers from the three countries. Helmut Becker is Professor of Business Administration at the University of Portland. He has published two books, The Information Seekers and International Marketing Strategy, with Hans Thorelli of Indiana University. His articles have appeared in various journals and he serves on the board of editors of the Journal of International Business Studies. David J. Fritzsche is Professor of Business Administration at the University of Portland. His articles have appeared in Journal of Marketing Research, Academy of Management Journal, Marketing Ethics: Guidelines for Managers and Research in Corporate Social Performance and Policy.     

关于政府干预、法律环境与盈余质量的关系探讨

本文使用1997-2006年期间3149家上市公司的数据,检验了政府干预、法律环境和上市公司应计质量之间的关系,结果发现:在法律环境好的地区,政府减少对上市公司的干预行为,能够有效地提高上市公司的应计质量.减少政府干预行为,才能根本上提高我国上市公司的应计质量;而且,减少政府的干预能在一定程度上改善法律环境,提高法律的执行效率.     

The impact of new technologies on customer satisfaction and business to business customer relationships: Evidence from the soft drinks industry

Sales technology has been touted as a primary tool for enhancing customer relationship management (CRM) and thus improving overall customer satisfaction. The marketing, IT, and practitioner literatures make numerous references to the impact of CRM on business orientation and performance. However, according to Richard et al. (2007), not many studies have investigated customer relationship technology adopted by a firm and the impact on relationship development. The aim of this paper is to examine the relative impact of new technologies on improving customer relations and overall customer satisfaction within the sales industry. New technologies have revolutionised the workplace and have become an integral part of organisations throughout the world (Forster, 2000). Driving this revolution are two powerful new forces, cyberspace and computing power. This article defines three key terms which include CRM, customer satisfaction and new technologies and evaluates the impact of these emerging technological developments on relationships and customer satisfaction in a sales force/customer context. Primary research was conducted using two focus groups consisting of nine participants from Britvic. The analysis reveals that technology is both beneficial and essential within the sales force industry for both the sales representative and their customers and provides an insight into the impact of technology on the sales force/customer relationship. The paper concludes with reference to new technologies and the future.     

Contextualizing experience effects in international business: A study of ownership strategies

Experienced firms act differently than newcomers, yet such differences vary with the context and with the type of experience. This research examines the effects of international experience on multinational enterprises’ (MNEs’) ownership strategy across a range of developed and developing economies. We distinguish competence-building and partner-selection effects of experience, which vary between general international experience and country-specific experience, and across host contexts. This contextualization of the theoretical arguments suggests that the predicted effects hold in some host countries, but not in others. In support of these arguments, our empirical study of subsidiaries of Taiwanese electronics forms finds that general international experience facilitates wholly owned operations in developed economies in Asia and Europe, while country-specific experience facilitates joint ownership in China.     

Exporting and productivity in business services: Evidence from the United States

Does exporting make firms more productive, or do more productive firms choose to become exporters? This paper considers the link between exporting and productivity for a sample of firms in US business services. We find that larger, more productive firms are more likely to become exporters, but that these factors do not necessarily influence the extent of exporting. This conforms with previous literature that there is a self-selection effect into exporting. We then test for the effect of exporting on productivity levels after allowing for this selection effect. We model both the relationship between exporting and productivity, and a simultaneous relationship between export intensity and productivity after allowing for selection bias. In both cases we find an association, indicating that productivity is positively linked both to exporting and to increased exposure to international markets.     

浅谈政府投资项目的投资控制

针对政府投资项目在投资控制方面存在的一些问题,站在项目工程管理专业的角度,从政府投资项目决策、可行性研究、项目初步设计、投资概算、招投标和施工阶段及监管、审计等方面,论述了政府投资项目投资控制的必要性,提出了投资控制的要点和控制方法,并向投资项目的决策层和承建者提出了一些建设性意见.     

浅谈政府投资项目的投资控制

针对政府投资项目在投资控制方面存在的一些问题,站在项目工程管理专业的角度,从政府投资项目决策、可行性研究、项目初步设计、投资概算、招投标和施工阶段及监管、审计等方面,论述了政府投资项目投资控制的必要性,提出了投资控制的要点和控制方法,并向投资项目的决策层和承建者提出了一些建设性意见.     

The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from Korea

Relatively little research has examined the effects of ownership on the firms’ corporate social responsibility (CSR). In addition, most of it has been conducted in the Western context such as the U.S. and Europe. Using a sample of 118 large Korean firms, we hypothesize that different types of shareholders will have distinct motivations toward the firm’s CSR engagement. We break down ownership into different groups of shareholders: institutional, managerial, and foreign ownerships. Results indicate a significant, positive relationship between CSR ratings and ownership by institutions and foreign investors. In contrast, shareholding by top managers is negatively associated with firm’s CSR rating while outside director ownership is not significant. We conclude that different owners have differential impacts on the firm’s CSR engagement.     

The effects of unemployment and the business cycle on absenteeism

This study, apparently the first of its kind, looks at the relation between unemployment and absenteeism. It is hypothesized that high unemployment is associated with low absenteeism for two reasons: (1) when unemployment is high, layoffs are high and workers laid off are more likely to have been absence-prone than retained workers, and (2) when unemployment is high, currently employed workers, fearing job loss, will avoid absences to decrease their chances of becoming unemployed. Data from the Panel Study of Income Dynamics support both hypotheses.     

Ethical judgment in business: culture and differential perceptions of justice among Italians and Germans

This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed.     

Moral sanctuary in business: A comment on the possibility

The purpose of this paper is to discuss the possibility of a moral sanctuary existing in the field of business. It seeks to add to the discussion begun by Professors Konrad and Roberts in recent studies. After some preliminary discussion on the nature of a moral sanctuary, the paper contends that from an Aristotelian-Thomistic perspective it is impossible for sanctuary from moral rules to exist in any area of life, including business. Even games are regulated by principles of Justice and Do No Harm. And the claim that ethics is too complicated to be figured out by the average business person simply does not make sense. In business as in any other human activity human values must be respected. Donald X. Burt is Professor of Philosophy at the Villanova University. He previously was Academic Vice-President at Merrimack College and Dean of Arts & Science at Villanova University. His most important publications are The Inn of The Samaritan (1984) Augustine on Killing The Innocent (Proceedings of The American Catholic Philosophic Assn.), A Possible Defense of Capitalism: Egoism Revisited (in Proceedings of the Conference on Value Inquiry), SUNY, Geneseo, 1979), and The Color of My Days 1980.     

对黑龙江企业集团内部会计控制的建议

企业集团化已在黑龙江省经济发展中显现出了重要力量,是黑龙江省老工业基地调整改造中的重要实施者。从加强企业集团内部会计控制的视角分析,目前,黑龙江省的各企业集团,应结合实际情况强化内部会计控制能力。实行控股公司制度组织结构的集团公司应当更多采用目标控制、组织结构控制、风险控制等方式对子公司的经营和投资决策进行控制;实行事业部制度组织结构的集团公司应采用利润中心、成本中心的集中控制的模式。