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1.
Patricia Casey Douglas Ronald A. Davidson Bill N. Schwartz 《Journal of Business Ethics》2001,34(2):101-121
This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. 相似文献
2.
The Moderating Effect of Individuals' Perceptions of Ethical Work Climate on Ethical Judgments and Behavioral Intentions 总被引:11,自引:0,他引:11
Dimensions of the ethical work climate, as conceptualized by Victor and Cullen (1988), are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, there were significant moderating effects. Climates perceived as emphasizing social responsibility and rules/codes moderated the individual ethical judgment-behavioral intentions relationship such that individuals were less likely to say that they would engage in a questionable selling practice even when they themselves did not believe the practice to be unethical. Respondents were somewhat more likely to form intentions consistent with their judgment that the questionable practice was morally acceptable when the ethical climate was characterized by an emphasis on team/friendship. 相似文献
3.
Bridging Ethics and Self Leadership: Overcoming Ethical Discrepancies Between Employee and Organizational Standards 总被引:1,自引:0,他引:1
In spite of extensive study and efforts to improve business ethics and increase corporate social responsibility, a quick review of almost any business publication will show that breaches of ethics are a common occurrence in the business community. In this paper we explore reasons for potential discrepancies or gaps between organizational and individual ethical standards, the consequences of such discrepancies, and possible methods of reducing the detrimental effects of these differences. The concept of self-leadership, as constructed through social learning theory is examined, and shown to be a potentially valuable tool for employees' use in making reasoned decisions in varying organizational ethical climates. Specifically, the authors will show how the practice of self-leadership can be employed as an important means to improve moral action within the firm. 相似文献
4.
The Aftermath of Organizational Corruption: Employee Attributions
and Emotional Reactions 总被引:2,自引:1,他引:1
Employee attributions and emotional reactions to unethical behavior of top leaders in an organization recently involved in
a highly publicized ethics scandal were examined. Participants (n = 76) from a large southern California government agency completed an ethical climate assessment. Secondary data analysis
was performed on the written commentary to an open-ended question seeking employees’ perceptions of the ethical climate. Employees
attributed the organization’s poor ethical leadership to a number of causes, including: lack of moral reasoning, breaches
of trust, hypocrisy, and poor ethical behavior role modeling. Emotional reactions to corruption included cynicism, optimism,
pessimism, paranoia and fear, and were targeted at top leaders, organizational practices (i.e., the old boy network, nepotism,
and cronyism) and ethics interventions. Implications for leadership training and other organizational ethics interventions
are discussed.
Kathie L. Pelletier is a doctoral student in the School of Behavioral and Organizational Sciences at Claremont Graduate University,
123 East Eighth Street, Claremont, CA 91711; e-mail: kathie.pelletier@cgu.edu. Her research interests include organizational
ethics, ethical leadership, and toxic leadership.
Michelle C. Bligh is an assistant professor of Organizational Behavior in the School of Behavioral and Organizational Sciences
at Claremont Graduate University, 123 East Eighth Street, Claremont, CA 91711; e-mail: michelle.bligh@cgu.edu. Her research
interests include charismatic leadership, political and executive leadership, and organizational culture. 相似文献
5.
Kenneth S. Bigel 《Journal of Business Ethics》2000,28(4):323-337
There has been much controversy concerning the benefits of the certification (professionalization) of financial planners and the merits of various compensation systems; this study examined the controversy insofar as it concerned ethical orientation rather than competence issues. The study was delimited to financial planners practicing in the United States of America. It was found that Certified Financial Planner (CFP) designees manifested higher ethical orientation scores than non-designees. Fee-based planners manifested no significantly different ethical orientation scores as compared to their counterparts. Lower ethical orientation scores were noted among planners whose career tenure exceeded 10 years. 相似文献
6.
《Journal of Internet Commerce》2013,12(1):61-81
ABSTRACT Several studies have expanded the work by Jaworski and Kohli (1993) by using their market orientation framework model and applying it to a variety of industries. The results of recent studies have uncovered moderate to strong relationships between the concepts of market orientation and organizational performance. Although there is a large body of research on the topic of market orientation, there is a gap pertaining to market orientation across organizations that comprise fast-paced environments such as those that exist within the Internet commerce environment. This study explores market orientation in the context of Web Hosting and Internet service providers to understand the impact market orientation can have on new and emerging industries. The study results indicate that market orientation is positively related to performance. Implications for theory construction and managerial practice are discussed. 相似文献
7.
The purpose of this study was to determine the degree to which the review of corporate ethics codes is associated with individuals’
perceptions of the importance of virtue ethics, or more specifically, employee incorruptibility. A convenience sample of individuals
working for a university or one of several business organizations located in the Mountain West region of the United States
was compiled with a self-report questionnaire. A usable sample of 143 persons representing both the public and private industries
was secured for use in this study. The results of an analysis of covariance showed that reviewing ethics codes during employee
orientation was positively related to individuals’ beliefs that incorruptibility is an important individual virtue. The managerial
implications of the findings are discussed along with suggestions for future research. 相似文献
8.
《Journal of Internet Commerce》2013,12(1):35-60
ABSTRACT The objective of this study was to analyze the effectiveness of various aspects relating to execution of a Website: Presentation format, quantity and type of content. We developed experimental Websites and we found that in high-involvement context this effectiveness is not influenced as much by the format of presentation of the Website as by the quantity and type of content offered. The extension of the Website content generates more favorable, affective and behavioral responses only when such extension has an informative nature. Moreover, we found evidence of the moderating role of the individual's Web experience in the advertising persuasion process. Therefore, the results of this investigation can provide recommendations to the organizations on how to create effective Websites. 相似文献
9.
Although entrepreneurial orientation has been identified as a key facilitator of a firm’s innovative behaviors, its antecedents, especially the determinant role of the business leader, have yet to be explored. Drawing on strategic leadership theory, which posits the role of CEO in determining a firm’s strategic direction, we examined the influence of CEO demography, specifically age, tenure, and education, on a firm’s entrepreneurial orientation. Based on a sample of 231 Chinese firms, we found firms with a CEO who was younger, higher educated, and with a shorter tenure on the job had a greater extent of entrepreneurial orientation. Moreover, the firm’s competitive environment moderated these relationships. 相似文献
10.
Randy K. Chiu 《Journal of Business Ethics》2003,43(1-2):65-74
The growing body of whistleblowing literature includes many studies that have attempted to identify the individual level antecedents of whistleblowing behavior. However, cross-cultural differences in perceptions of the ethicality of whistleblowing affect the judgment of whistleblowing intention. This study ascertains how Chinese managers/professionals decide to blow the whistle in terms of their locus of control and subjective judgment regarding the intention of whistleblowing. Hypotheses that are derived from these speculations are tested with data on Chinese managers and professionals (n = 306). Statistical analysis largely supports the hypotheses, which suggests that an individual's locus of control does moderate the relationship between ethical judgment and whistleblowing. 相似文献
11.
This study investigates the differences in individuals' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student's scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students.The measures of ethical orientation capture the weight respondents placed on each of the criteria above in their evaluation of the overall morality of an action. The differences between the three groups were generally small, and were a function of the vignette, consistent with Jones' (1991) model of issue-contingent ethical reasoning.The measures of intention capture the extent to which a respondent perceives that s/he would perform the action. There were significant differences between the groups in three of the eight vignettes, driven by a difference between the professionals and the other two student groups. The awareness measures were strong predictors of intention. We discuss the implications of these findings for professional training and future research. 相似文献
12.
A. C. Greenfield Jr. Carolyn Strand Norman Benson Wier 《Journal of Business Ethics》2008,83(3):419-434
The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and
level of professional commitment on the earnings management decision. The second objective is to observe whether the presence
of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity
to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between
an individual’s ethical orientation and decision-making. Further, participants with higher levels of professional commitment
seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results
have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to
managers, practitioners, academicians, and researchers. 相似文献
13.
Marshall Schminke 《Journal of Business Ethics》2001,30(4):375-390
This paper explores the relationship between organizational size, structure and the strength of organization members' ethical predispositions. It is hypothesized that individuals in smaller, more flexible, organic organizations will display stronger ethical predispositions. Survey results from 209 individuals across eleven organizations indicate that contrary to expectations, larger, more rigid, mechanistic structures were associated with higher levels of ethical formalism and utilitarianism. Implications of these findings are discussed. 相似文献
14.
Sandra L. Christensen 《Journal of Business Ethics》2008,77(4):451-461
In attempting to improve ethical decision-making in business organizations, researchers have developed models of ethical decision-making
processes. Most of these models do not include a role for law in ethical decision-making, or if law is mentioned, it is set
as a boundary constraint, exogenous to the decision process. However, many decision models in business ethics are based on
cognitive moral development theory, in which the law is thought to be the external referent of individuals at the level of
cognitive development that most people have achieved. Other theoretical bases of ethical decision models, social learning,
and experientialism, also imply a role for law that is rarely made explicit. Law is a more important aspect of ethical decision-process
models than it appears to be in the models. This paper will derive explicit roles for the law from the cognition, experientialism,
and social learning theories that are used to build ethical decision-making models for business behavior.
Sandra Christensen is Professor of Management at Eastern Washington University, where she teaches courses in Business & Society,
International Business, and Leadership & Ethics. She has published in Business and Society, Business Ethics Quarterly, the
Journal of Business Ethics, and the Academy of Management Review. 相似文献
15.
This study attempts to help explain the ethical decision making of individual employees by determining how the perceived organizational environment is related to that decision. A self- administered questionnaire design was used for gathering data in this study with a sample size of 245 full-time employees. Perceived supervisor expectation, formal policies, and informal policies were used to assess the expressed ethical decision of the respondents. The findings indicate that the perceived organizational environment is significantly related to the ethical decision of the respondent. 相似文献
16.
The moral ideology of banking and insurance employees in Spain was examined along with supervisor role modeling and ethics-related
policies and procedures for their association with ethical behavioral intent. In addition to main effects, we found evidence
supporting that the person–situation interactionist perspective in supervisor role modeling had a stronger positive relationship
with ethical intention among employees with relativist moral ideology. Also as hypothesized, formal ethical polices and procedures
were positively related to ethical intention among those with universal beliefs, but the relationship was much weaker among
relativists. Thus, firms wishing to optimally promote ethical attitudes and behavior must tailor their organization-based
initiatives to the individual characteristics of their employees. 相似文献
17.
18.
This study explores the ethical ideol-ogies and ethical beliefs of African American consumers using the Forsyth ethical position questionnaire (EPQ) and the Muncy-Vitell consumer ethics questionnaire (MVQ). The two dimensions of the EPQ (i.e., idealism and relativism) were the independent constructs and the four dimensions of the MVQ (i.e., illegal, active, passive and no harm) were the dependent variables. In addition, this paper explores the consumer ethics of African Americans across four demographic factors (i.e., age, education, gender, and marital status). A sample of 315 African American consumers was used to explore these relationships. Results confirmed that consumers who score high on the idealism scale are more likely to reject questionable consumer activities, but there was no relationship between relativism and consumers' rejection of questionable activities. Older, more educated and married consumers rejected questionable activities more than younger, less educated and single consumers. Gender did not have any significant relationship to consumers' ethical orientation. 相似文献
19.
Given the tremendous proliferation of student plagiarism involving the Internet, the purpose of this study is to determine
which theory of ethical reasoning students invoke when defending their transgressions: deontology, utilitarianism, rational
self-interest, Machiavellianism, cultural relativism, or situational ethics. Understanding which theory of ethical reasoning
students employ is critical, as preemptive steps can be taken by faculty to counteract this reasoning and prevent plagiarism.
Additionally, it has been demonstrated that unethical behavior in school can lead to unethical behavior in business; therefore,
correcting unethical behavior in school can have a positive impact on organizational ethics. To meet this objective, a content
analysis was conducted on the written records of students formally charged with plagiarizing at a large West Coast university.
Each case was classified according to the primary ethical reasoning that the student used to justify plagiarism. Results indicate
that students predominately invoke deontology, situational ethics, and Machiavellianism. Based on these findings, specific
recommendations are offered to curb plagiarism.
This research is the result of a long-standing interest in new technology and plagiarism. Very early ideas on this subject
were presented by the authors at the ABC West Conference in New Orleans in March 2003.
Dr. Neil Granitz teaches Marketing at Cal State Fullerton. He has published articles in the Journal of Business Ethics, Journal
of Marketing Education, and the Quarterly Journal of E-Commerce. Moreover, Neil is a consultant for the fast-food industry,
the airline industry, and an Internet advertising agency. Before earning his MBA at McGill University in Montreal and a Ph.D.
in Marketing at Arizona State University in Tempe, Arizona, Neil Granitz gained extensive corporate experience in market and
consumer research. Neil’s research focuses on three areas: (1) Instilling meaning and motivation into marketing education,
(2) E-Commerce: Development and effect on marketing educators and practitioners, and (3) Awareness of ethics: Its influence
on the internal culture of organization.
Dr. Dana Loewy teaches Business Communication at Cal State Fullerton. Having earned a Ph.D. from the University of Southern
California in English and translation, she is a well-published freelance translator, interpreter, and brand-name consultant.
Fluent in several languages, among them German and Czech, Dana has published critical articles in many areas of interest and
various poetry as well as prose translations, most notably the 1997 volume The Early Poetry of Jaroslav Seifert from Northwestern
University Press. 相似文献
20.
Forsyth (J Pers Soc Psychol 39(1):175–184, 1980) argued that ethical ideology includes the two orthogonal dimensions of relativism and idealism. Relativists determine morality
by looking at the complexities of the situation rather than relying on universal moral rules, while idealists believe that
positive consequences can always be obtained without harming others. This study examined the role of ethical ideology as a
moderator between justice and constructive and deviant reactions to injustice. Students with work experience (N = 200) completed Bennett and Robinson’s (J Appl Psychol 85(3):349–360, 2000) measure of Workplace Deviance, Gill’s (Reactions to injustice: Development and validation of a measure. Unpublished doctoral
dissertation, University of Western Ontario, 2005) Reactions to Injustice measure, and the Ethics Position Questionnaire (Forsyth, 1980), and provided ratings of justice in their own workplace. Hierarchical regressions revealed a significant main effect of
idealism on deviance and constructive behaviors, and three-way interactions between idealism, relativism, and some types of
justice. These findings suggest that ethical ideology plays a significant role in predicting responses to injustice. 相似文献