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K. Praveen Parboteeah H. Titilayo Seriki Martin Hoegl 《International Journal of Human Resource Management》2013,24(7):979-1001
Most experts agree that human resource management plays a critical role in furthering ethics. The human resource management function can play an instrumental role in creating an ethical culture. However, a literature review shows that researchers have mostly ignored ethics in the African context. Given the growing importance of Africa in terms of global trade, it is critical to study ethics on the continent. This paper documents an exploratory study of ethical climates in sub-Saharan Africa. We develop propositions linking key social institutional factors, i.e. ethnic diversity and corruption, with three types of ethical climate, i.e. self-interest, benevolence and principle. The propositions are empirically investigated using a qualitative case study approach in five companies in Nigeria and South Africa. The results provide varying support for these propositions and highlight the critical role that both the national context and the organizational context play in shaping ethical climates in companies. Furthermore, given the role of human resource management in managing both ethnic diversity and ethics, we discuss the implications of our results for this critical management function. 相似文献
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企业战略源于对企业社会责任的研究,确定的是企业与社会的关系。因此,企业战略管理是能够将企业对社会与伦理的关注与传统的对生意的关注紧密结合的管理方法和途径。在把握企业战略与社会责任的关系基础上,通过分析基于利益相关者角度的企业战略伦理,探讨企业战略管理中的伦理需要,可为管理者解决企业伦理问题和冲突提供有效的解决途径和方法。 相似文献
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Guillaume Plaisance 《International Journal of Nonprofit & Voluntary Sector Marketing》2023,28(4):e1807
Nonprofit organizations (NPOs) are subject to multiple pressures from their stakeholders. Stakeholders are at the same time the target of the organization's mission, the evaluators, the providers of resources and the demanders. This article is an essay that defends reciprocal perception as a managerial tool. The proposed intellectual path leads to the revalorization of stakeholder perception as a very useful practical and scientific tool for the management and study of NPOs. However, perception has limitations that the introduction of the concept of reciprocity can address. 相似文献
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J. P. Percy 《International Journal of Auditing》1997,1(1):3-12
Auditors will be expected to disclose whether the accounts are true and fair, whether the company will fail, whether it is managed competently, whether it is run in accordance with the law, free of fraud, and whether it is adopting a responsible attitude to environmental and societal issues. Corporate governance developments, broader ranges of stakeholders for auditors to serve, requirements for assurance on softer, non-financial measurements and developments in technological corporate reporting, are all demanding new forms of audit assurance services and of audit reporting. This in turn poses important challenges for international audit standard setters and for audit educators alike. While developments in global business and global capital markets have given international dimensions to many of the developments in corporate governance, there is not a complete consensus across the world. 相似文献
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María Luisa Pajuelo-Moreno;María Jesús Barroso-Méndez;Dolores Gallardo-Vázquez; 《Business Strategy and the Environment》2024,33(8):8593-8615
Previous studies on the connection between sustainability disclosure (SD) and corporate reputation (CR) yielded varying results. This study presents a quantitative analysis of the impact of SD on CR, based on previous empirical studies, while determining the influence of substantive (SD and CR measures), methodological (unit and type of analysis), and extrinsic (number of countries, country legal system, country development, and continents) moderators. Specifically, by employing a meta-analytical approach grounded in a systematic review of the literature, a total of 92 empirical research articles were analyzed. The results confirmed a significant positive correlation between SD and CR, which was greatly affected by the moderation exercised by the measures of reputation of the entity, contextual country differences, and methodological characteristics. 相似文献
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Pablo Ruiz-Palomino Ricardo Martínez-Cañas 《International Journal of Human Resource Management》2013,24(11):2173-2196
This study aims to improve understanding of the ethical nature of the relations in two labour-intensive industries to facilitate the creation of an ethical culture. For this purpose, the authors first review literature related to the main influences on ethical behaviour, then perform an empirical analysis of those factors using a hierarchical stepwise regression of a database of 525 banking and insurance employees. Contrary to expectations, leadership has a less important effect on ethical behaviour than other organizational factors. The results reveal several implications for improving the management of ethical behaviour in these industries. 相似文献
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物流资源动员信息系统是发展实现物流资源动员的重要支撑。本文简述了物流资源动员信息系统的重要作用,分析了物流资源信息系统的信息流,在此基础上,将物流资源动员信息系统划分为物流作业、动员对象、数据管理、系统管理四个模块并阐明了各模块包含的子系统功能需求。提出了物流资源动员信息系统的三层应用体系结构,最后给出了软硬件设计的总体方案。 相似文献
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This study examines the impact of a range of demographic variables (gender, firm size, degree type, level of education, length of experience, age and work area) on ethical intentions, ethical judgement, perceived ethical intensity and perceived ethical culture. Cases containing information on four types of time pressure‐induced auditor dysfunctional behaviours were distributed to trainee accountants attending a professional education programme of the Institute of Chartered Accountants in Ireland. The findings suggest that gender, firm size and degree type had a significant association with ethical decision making. These variables also had a significant association with perceived ethical intensity as did work area. Gender, firm size, level of education and length of experience showed evidence of a significant association with perceived ethical culture. Implications of the findings and areas for further research are discussed. 相似文献
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Daniel J. Koys 《Employee Responsibilities and Rights Journal》1997,10(2):93-101
This study investigates the relationship between human resource objectives and Fortune's corporate reputation score. Questionnaires were received from 83 human resource executives of companies measured in Fortune's survey. The questionnaire measured the degree to which the following HR objectives underlie HR activities: (1) treating employees fairly, (2) improving organizational performance, and (3) complying with the law. Results show that a significant, positive correlation exists between emphasis placed on the fairness objective and corporate reputation. 相似文献
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Research in many countries has consistently shown that audit seniors engage in widespread quality threatening behaviours (QTB). Regarding the consequences of these behaviours, only audit partners’ perceptions of possible consequences have been examined previously. The objective of this study is to examine audit seniors’ perceptions of the consequences of QTB for internal and external groups using semi‐structured interviews with 25 audit seniors in Ireland. Findings suggest that detection of the behaviours is an important factor in determining the consequences for individual auditors, audit firms and the profession but not for the wider business community. In general, interviewees perceived low risk of detection and showed little consideration of the ethical implications of their actions. No communication was perceived to exist between the firms and audit seniors on prohibition of the behaviours or sanctions against those found guilty of engaging in the behaviours. Although the literature highlights the importance of personnel controls in complex environments such as audit firms, these findings suggest that the effectiveness of personnel controls is undermined by a perception that the likelihood of serious consequences is remote and also by weaknesses in the ethical training of auditors. The use of the term dysfunctional to describe QTB is open to question given the absence of a perceived link between the behaviours and consequences for organisational effectiveness found in this study. 相似文献
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Jason Bergner Blair B. Marquardt Partha Mohapatra 《International Journal of Auditing》2020,24(2):292-319
The auditor reputation hypothesis states that auditors conduct high‐quality audits to build a positive reputation in the marketplace so that they can retain clients and earn fee premiums. We consolidate the dispersed literature on this hypothesis and introduce a framework that presents auditor reputation as a cycle. The overall conclusions support the predictions of our framework regarding reputation as an incentive for audit quality. However, challenges remain in isolating and quantifying the impact. We observe moderating factors on both the supply and demand sides. We also find that existing research has emphasized certain aspects of our framework while addressing others more sparsely. Relatively little is known about how audit firms earn their reputation or how they rebuild it after an audit failure. Mixed evidence in some areas, along with research gaps in the framework, provides opportunities for future research on auditor reputation. Our framework can guide these endeavors. 相似文献
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近年来，公司购并重组不断增多，合并成为企业迅速扩张的重要手段。在美国，航空业的两巨头的超强联合，在香港，兼并也成为亿万富豪的创富模式，提升企业价值的重要手段。然而我国关于企业合并的会计处理仍没有正式出台，购买法和权益结合法是企业合并常用的两种方法。但这两种方法究竟孰优孰劣，对会计信息将产生怎样的影响等方面以及权益结合法的存废的问题，都是目前会计界急需解决的问题，本文就购买法与权益结合法的比较及其对企业合并的影响并针对我国国情应怎样处理进行了初步的探讨。 相似文献
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Greg Fisher Regan Stevenson Emily Neubert Devin Burnell Donald F. Kuratko 《Journal of Management Studies》2020,57(5):1002-1036
Entrepreneurs need to act under conditions of uncertainty and resource constraints to bring new, often-unrecognizable products to market and convince an unknown set of stakeholders to support their endeavours. The type of action entrepreneurs take to navigate uncertain entrepreneurial contexts is underspecified. We analysed 48 interviews with entrepreneurs to inductively identify an action-oriented construct we labelled as entrepreneurial hustle – an entrepreneur’s urgent, unorthodox actions that are intended to be useful in addressing immediate challenges and opportunities under conditions of uncertainty. In a follow-up study, we use an experimental vignette approach to assess the impact of an entrepreneur’s hustle on venture stakeholders. Findings suggest that entrepreneurial hustle positively influences stakeholder perceptions of the entrepreneur’s leadership effectiveness and a venture’s legitimacy, mediated by perceptions of the entrepreneur’s ability-based trustworthiness. We conclude that entrepreneurial hustle is a fundamental behaviour that enables entrepreneurs to enrol new venture stakeholders and lead their entrepreneurial efforts. 相似文献
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We know very little about how ethical climates are built and the potential role of a firm's HR system in facilitating the development of this resource. The resource‐based view (RBV) of the firm suggests that human resource systems directly influence a firm's performance through the development of resources that are deeply woven in a firm's history and culture. How this occurs though has not been thoroughly considered in the research literature. Drawing on the theoretical insights from the resource‐based view of the firm, this article explores how HR systems can foster the development and maintenance of five types of ethical climates. In so doing, this article improves our conceptual understanding of why ethical climates may be seen as having strategic value for firms and how HR systems may influence that value. In addition, it contributes to theory by extending the domain of the resource‐based view of the firm by exploring its integration with the varied types of ethical climates. © 2014 Wiley Periodicals, Inc. 相似文献
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Yuan Wang 《The Manchester School》2020,88(2):305-323
This paper explicitly models four different corruption regimes according to the way in which corruption is practised. It distinguishes between organized and disorganized, collusive and non‐collusive corruption. The implications of these are compared and contrasted to provide ranking regarding their impacts on growth. Corruption is always bad, but the extent of the detrimental effect on growth is sensitive to the corruption regime observed. The least (or most) damaging regime is the one in which corruption is both organized and collusive (or disorganized and non‐collusive), as broadly characterizes the situation in China and its fast‐growing neighbours (or some African countries). An effective anti‐corruption policy should focus on fighting embezzlement and discretionary rent‐seeking first, which will dramatically reduce the adverse effect of corruption on growth. 相似文献
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以我国A股上市公司的签字注册会计师为研究对象,实证检验了非标准审计意见的出具对签字注册会计师声誉的影响。以收到标准无保留意见客户的数量增长率和审计费用增长率作为声誉的代理变量,研究发现：出具非标准审计意见能够提升签字注册会计师的声誉,该结论在一系列稳健性检验后仍然成立。当非标准意见是向规模更大的客户出具或由复核合伙人审计师出具时,其对签字注册会计师声誉的提高作用更为显著。异质性检验表明当非标准意见是向民营企业和重要客户或由非四大审计师出具时,这种影响更为显著。研究还发现,出具非标准意见对声誉的影响在未来两年中持续存在。此外,出具非标准意见后,审计师客户组合中未被出具非标准意见的客户的盈余管理程度有所降低。研究结论丰富和发展了审计师个体审计质量与声誉关联性的文献。 相似文献
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加大预防腐败力度,是党中央对反腐倡廉工作做出的重大决策。广西南宁凤凰纸业有限公司在坚决遏制腐败蔓延的同时,不断加大从源头上防治腐败的力度,取得了一些成果,文章对此展开了探讨,并总结出一些好的经验和做法。 相似文献