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1.
Utilizing Rest's moral development and Victor and Cullen's ethical climate surveys, we examine differences in moral reasoning and ethical climate between board members in the for-profit and not-for-profit sectors. Six for-profit corporations and seven not-for-profit corporations, all with base operations in a major midwestern state, participated in the study. We find that profit and not-for-profit boards may not differ in moral reasoning, but do exhibit different types of ethical climates. We also find that for-profit board members may utilize higher stages of reasoning a greater percentage of the time than not-for-profit directors. In contrast, the ethical climates of the two types of organizations are significantly different. For-profit companies had climates higher in egoism than did not-for-profit companies. In addition, not-for-profit firms reflected higher benevolence factors than for-profit firms. Not-forprofit organizations also had somewhat higher, but not significantly different, mean scores on the principle factor compared to the for-profit organizations. 相似文献
2.
《Journal of Marketing Management》2013,29(1-2):107-122
Ten thousand new organisations are joining the charity sector each year (Hankinson 2000). One of the ways in which charities are responding to this increased competition is to adopt commercial branding techniques (Tapp 1996; Ritchie, Swami et al. 1998). It has been suggested that brand orientation can help to raise awareness amongst target audiences (Hankinson 2000), build loyalty within donor and supporter groups (Ritchie, Swami et al. 1998) and facilitate donor choice (Hankinson 2000). This paper investigates what is understood by the term brand, what constitutes a brand in the charity environment and what organisational objectives a brand strategy seeks to achieve. It also explores the role played by values in developing charity brands. The research is primarily exploratory in nature, drawing on existing branding theory. The findings of the research are reviewed within the context of for-profit and not-for-profit branding literature. Recommendations for further research are also made. 相似文献
3.
A. J. W. Bennett 《Journal of Business Ethics》2011,104(3):347-359
‘Learning to be job ready’ (L2BJR) was a pilot scheme involving 16 long-term unemployed people from a range of backgrounds
being offered a 6-month paid placement within the care department of a city council in Northern England. The project was based
on a partnership with the largest college in the city specialising in post-16 education and training for residents and employees.
The college targeted people as potential candidates for the programme through their prior attendance on or interest in care
courses at the college, rather than the council employing more traditional methods of recruitment. Surveys, focus groups and
interviews were utilised to capture the views and experiences of the participants, project workers and line managers, and
also evidence of the project’s impact on service delivery in the care department. The article adds to our conceptual and practical
knowledge of corporate social responsibility (CSR) in the public sector in three distinct ways. From a social and business
perspective, the findings of the research highlight a potentially more robust strategy for matching long-term unemployed citizens
to training and job opportunities in the public sector than is otherwise possible through the more conventional route of the
job centre. Secondly, through this approach and with appropriate pre-training, a greater understanding of and empathy for
the service users can be developed in the new organisational members, strengthening the subsequent ethical delivery and quality
of the service. Finally, a re-conceptualisation of Carroll’s influential model of CSR, which also specifically incorporates
the ethical and social inclusion duties of public sector organisations not only as service providers but also as potential
employers, offers a more tailored paradigm for understanding this unique yet under-researched element of CSR theory and practice. 相似文献
4.
Business angel networks (BANs) provide a channel of communication between private venture capital investors (business angels) and entrepreneurs seeking risk capital. Most operate locally on a not-for-profit basis with their costs underwritten by the public sector. However, the recent establishment of BANs by private sector organisations in the U.K. has led to a questioning of the government's continuing role in the financing of BANs. This paper demonstrates that there are significant differences between public sector and other not-for-profit BANs and private sector, commercially-oriented BANs in terms of the investments that they facilitate. Private sector BANs are primarily involved with larger, later stage deals whereas investments made through not-for-profit BANs are generally smaller, involve start-ups and other early stage businesses and are local. The emergence of private sector BANs has therefore not eliminated the need for public sector support for locally-oriented networks. 相似文献
5.
This article introduces and discusses the initial results of a survey focused on the contents, role and effectiveness of company
codes of ethics. The article examines the contents of the codes of ethics of companies operating in the private sector in
Italy, quoted on the Italian Stock Exchange (Standard&Poor/Mib-Milano Indice Borsa). The purpose of this investigation was
to identify any correlations between sector characteristics and the contents of the codes of ethics, which would enable us
to map out the main principles followed in writing the companies’ codes of ethics. The analysis was conducted in order to
ascertain whether there were common factors deriving from the shared ethical questions faced by the companies operating in
the same sector of activity. As the first step, the 40 companies were subdivided into three main economic categories – Industrial,
Financial and Service. Then the contents of each code of ethics were evaluated and classified in accordance with different
criteria. The main categories of classification were based on – general principles, social values, rules of conduct, relationships
with third parties, implementation and sanctions. The next objective was to investigate whether these characteristics were
due to the regulation of the sector of reference, the existence of sector benchmarks for best practice, or simply companies’
voluntary stance on ethical issues. The main conclusions were that the codes of ethics of the Italian companies that we analysed
do not seem to show relevant differences traceable to sector of activity, and their adoption is affected by several reasons
other than intentionally ethical considerations. 相似文献
6.
Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern
university in the United States, this study determined the extent to which gender (defined as sex differences) is related
to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more
inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations.
In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions to
behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research
are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. 相似文献
7.
Amy Klemm Verbos Joseph A. Gerard Paul R. Forshey Charles S. Harding Janice S. Miller 《Journal of Business Ethics》2007,76(1):17-33
A vision of a living code of ethics is proposed to counter the emphasis on negative phenomena in the study of organizational
ethics. The living code results from the harmonious interaction of authentic leadership, five key organizational processes
(attraction–selection–attrition, socialization, reward systems, decision-making and organizational learning), and an ethical
organizational culture (characterized by heightened levels of ethical awareness and a positive climate regarding ethics).
The living code is the cognitive, affective, and behavioral manifestation of an ethical organizational identity. We draw on
business ethics literature, positive organizational scholarship, and management literature to outline the elements of positive
ethical organizations as those exemplary organizations consistently practicing the highest levels of organizational ethics.
In a positive ethical organization, the right thing to do is the only thing to do.
Amy Klemm Verbos is a Ph.D. candidate at the Sheldon B. Lubar School of Business, University of Wisconsin-Milwaukee, where
she received a Chancellor’s Fellowship, Graduate Fellowship, Dissertation Fellowship, and C. Edward Weber Research Award.
She co-authored ‚Positive Relationships in Action: Relational Mentoring and Mentoring Schemas in the Workplace’ in the forthcoming
edited book, Positive Relationships at Work. Her work on positive organizing also has been presented at the Academy of Management
Conference.
Joseph A. Gerard is a Ph.D. student at the Sheldon B. Lubar School of Business at the University of Wisconsin-Milwaukee. He
is a lecturer at the University of Wisconsin-Whitewater teaching organizational behavior, strategy, and accounting. He is
a founding member of Ascent Organization Development LLC, which provides management consulting services to for-profit organizations
in the areas of effectiveness and performance enhancement.
Paul R. Forshey is a Ph.D. student in Organizations and Strategic Management at the Sheldon B. Lubar School of Business, University
of Wisconsin-Milwaukee. His research interests include startup firms and firms in transition.
Charles S. Harding is a Ph.D. student in Organizations and Strategic Management at the Sheldon B. Lubar School of Business
at the University of Wisconsin-Milwaukee. Awarded a Chancellor’s Fellowship, his research interests include strategic decision-making
and the role of value creation in strategy.
Janice S. Miller is an Associate Professor at the Sheldon B. Lubar School of Business at the University of Wisconsin-Milwaukee
where she has received the Business Advisory Council Award for Teaching Excellence. Her published work has appeared in Academy of Management Journal, Journal of Organizational Behavior, and Journal of Business Ethics among others. She received her Ph.D. in Human Resources Management from Arizona State University. 相似文献
8.
This paper is an attempt to address the limited amount of research in the realm of organizational ethical climate in the not-for-profit sector. The paper draws from Victor and Cullen's (1988) theoretical framework which, combines the constructs of cognitive moral development, ethical theory, and locus of analysis. However, as a point of departure from Victor and Cullen's work, the authors propose an alternative methodology to extract ethical climate dimensions based on theoretical considerations. Using the Ethical Climate Questionnaire (ECQ), an exploratory factor analysis is conducted followed by a confirmatory factor analysis using LISREL. The resulting five dimensions are labelled as: individual caring, machiavellianism, independence, social caring, and law and code. Findings provide a somewhat disparate perspective of the ethical climates in a not-for-profit context. First, there is a more discriminating perception of benevolent climate than its for-profit counterpart. Second, the dimensions are polarized between the individual and the cosmopolitan loci of analysis. These findings are then discussed with implications and direction for future research. 相似文献
9.
Rafik I. Beekun Ramda Hamdy James W. Westerman Hassan R. HassabElnaby 《Journal of Business Ethics》2008,82(3):587-605
In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and
ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument,
we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance,
are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting
comparison because of the extreme differences in their economies and related business development. Our results indicate that
respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics
scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria
based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians
and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that
Americans substitute egoism for justice, when the behavioral intentions of peers are examined. 相似文献
10.
This paper studies how the change from retrospective cost-based reimbursement to a prospective payment system shifted hospital investment strategies from quality-enhancing technologies to cost-saving technologies. A consequence of this change was the opportunity for for-profit hospitals to capture a larger share of the market. When all of a patient’s treatment costs are paid under a retrospective average cost-based program, not-for-profit hospitals invest only in the quality-enhancing technology. For-profit hospitals have no incentive to invest in either technology. As a result, most patients select not-for-profit hospitals and for-profit hospitals attract only those few patients who have extreme time preference. When hospitals are reimbursed prospectively, however, not-for-profit hospitals invest in both quality-improving and the cost-saving technologies, as do for-profit hospitals, although at lesser amounts. Quality and market shares are more equal under prospective payment, helping to explain the increasing market share of for-profit hospitals as prospective payment has become the norm. 相似文献
11.
Irene Roozen 《Journal of Marketing Communications》2013,19(3):198-214
This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for not-for-profit vs. for-profit brands. Two types of emotional impact are taken into account: firstly, the emotional appeal of the commercial itself and secondly, the emotion evoked by the context in which the commercial is embedded. Effectiveness is made operational by both rational (recall, recognition) and emotional measures (likeability, understanding of the ad and reduced intention to switch the ad). The main research uses a 2 × 2 between subjects design where the context (warm vs. sad film fragment) and the type of commercial (warm vs. sad) were manipulated for not-for-profit and for-profit brands. The appropriate stimuli were identified in a preliminary study. The results indicate that, overall, sadness as an execution approach works better for commercials. This is in particular the case for the rational impact measures of the for-profit brands. For the not-for-profit brands, the emotional measures have significantly higher scores. Moreover, a context-evoking sadness proves to be the most responsive for the for-profit brands. 相似文献
12.
Starting from MacIntyre’s virtue ethics, we investigate several codes of conduct of banks to identify the type of virtues
that are needed to realize their mission. Based on this analysis, we define three core virtues: honesty, due care, and accuracy.
We compare and contrast these codes of conduct with the actual behavior of banks that led to the credit crisis and find that
in some cases banks did not behave according to the moral standards they set themselves. However, although banks and the professionals
working in them can be blamed for what they did, one should also acknowledge that the institutional context of the free market
economy in which they operated made it difficult to live up to the core values lying at the basis of the codes of conduct.
Given the neo-liberal free market system, innovative and risky strategies to enhance profits are considered desirable for
the sake of shareholder’s interests. A return to the core virtues in the financial sector will therefore only succeed if a
renewed sense of responsibility in the sector is supported by institutional changes that allow banks to put their mission
into practice. 相似文献
13.
Jürgen Müller 《Intereconomics》1989,24(6):268-272
The completion of the European internal market by 1992 is one of the EC Commission’s key objectives. European integration
is to be given fresh impetus by removing remaining frontier controls and trade barriers, liberalising public procurement and
limiting the number of sectors protected from competition, such as finance, transport and communications.
The following article analyses the possible effects of the proposals concerning telecommunications equipment and services
outlined in a Green Paper from the Commission. 相似文献
14.
We examine the perceived importance of three organizational preconditions (awareness of formal ethics codes, decision-making techniques, and availability of resources) theorized to be critical for ethics program effectiveness. In addition, we examine the importance of ethical leadership and congruence between formal ethics codes and informal ethical norms in influencing employee perceptions. Participants (n=418) from a large southern California government agency completed a survey on the perceived effectiveness of the organization’s ethics program. Results suggest that employee perceptions of organizational preconditions, ethical leadership and informal ethical norms were related to perceptions of ethics program effectiveness. Based on these findings, organizations should evaluate the presence (or absence) of essential preconditions and take steps to ensure that leaders model espoused organizational values to foster perceptions of effective ethics programs.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 women’s issues in the workplace.
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
15.
This article investigates the effects of firm size, profitability, industry affiliation, and the business cycle on retailer
philanthropy. The importance of industry and firm effects on giving was analyzed with regression models using industry-fixed
effects as well as firm strategy variables. The analysis included instrumental variables methodology to account for simultaneity
in the charitable giving–profits relationship. Data were gathered from the IRS Corporate Statistics of Income Sourcebook,
data that provide firm size class measures covering the entire firm size distribution ranging from small retailers up to large
multi-national retail firms. Retailer philanthropy was measured as the ratio of charitable contributions to total receipts.
Important findings include a cubic relationship between retailer philanthropy and firm size; industry effects stronger than
those observed for retail profit; and the absence of business cycle effects. The empirical research relating retail charitable
giving to firm attributes including firm size and advertising, industry and business cycle factors are unique in the business
ethics literature. Prior studies regarding the importance of industry on charitable giving utilized data across broad sectors
of the economy. Firms from different sectors could be expected to differ in philanthropic approach due to differences in public
contact as well as differences in public relations exposure. The strong industry effects reported for this sample of exclusively
retail firms, with similar public contact, provide strong evidence for the importance of industry in determining firms’ charitable
strategies. 相似文献
16.
Prior research flags the inherent incompatibilities between for-profit and nonprofit partners and cautions that clashing value creation logics and conflicting identities can stall social innovation in cross sector partnerships. Process narratives of successful versus unsuccessful cross sector partnerships paint a more optimistic picture, whereby the frequency, intensity, breadth, and depth of interactions may afford frame alignment despite partners’ divergent value creation approaches. However, little is known about how cross sector partners come to recognize and reconcile their divergent value creation frames in order to co-construct social value. Using longitudinal narratives of four dyads, we show that partners initially contrast their sector-embedded diagnostic frames and then work together to deliberately develop partnership-specific prognostic frames. We extend the literature on framing by developing a four-stage grounded model of frame negotiation, elasticity, plasticity, and fusion which unpacks the relational process of value creation in cross sector partnerships. Our qualitative analyses further show how partners orchestrate multilevel coordination that helps scaffold and calibrate this relational process of frame fusion. 相似文献
17.
18.
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
19.
Complementary Resources and Capabilities for an Ethical and Environmental Management: A Qual/Quan Study 总被引:1,自引:0,他引:1
María Dolores López-Gamero Enrique Claver-Cortés José Francisco Molina-Azorín 《Journal of Business Ethics》2008,82(3):701-732
Managers’ commitment to contribute to sustainable development holds the key to their long-term business success and may be
a source of competitive advantage. The managerial perception of business ethics is influenced by the level of moral development
and personal characteristics of managers. These perceptions are also shaped by forces existing in the environment of the firm,
including available resources, societal expectations, sector, and regulations. The resource-based perspective can thus contribute
to the analysis of ethical issues offering important insights on how they can influence the environmental strategy of the
firm. The findings of this study show that firm resources have a strong influence on business managers’ ethical attitudes.
In addition, the application of resource-based rationales to ethical issues can be justified in the following several ways:
it influences a managerial perception of natural environment as a competitive opportunity, it requires investments of financial
and human resources, flexibility and speed in the adaptation to environmental changes, and it creates new resource-based opportunities
through changes in prevention pollution technology, policy process, and market forces. 相似文献
20.
Kun Young Chung John W. Eichenseher Teruso Taniguchi 《Journal of Business Ethics》2008,79(1-2):121-132
This paper reports the results of a survey of 842 undergraduate business students in four nations – the United States of America
(the USA), the Peoples’ Republic of China (the PRC), Japan, and the Republic of Korea (the ROK). This survey asked students
to respond to four scenarios with potentially unethical business behavior and a string of questions related to the importance
of ethics in business strategy and in personal behaviors. Based on arguments related to differences in recent historical experiences,
the authors suggest that student responses may be as different within the East Asian (Confucian) environment as they are between
this environment as a whole and the USA. Survey results indicate a greater perception of ethical problems and more importance
placed on ethics per se in business practices, as well as less of an emphasis on social harmony (a key distinguishing characteristic of Confucian
values identified in prior research) on the part of USA students. At the same time, substantial national differences in response
are also witnessed within the set of East Asian students. A priori expectations as to the manner in which these East Asian responses should vary based on differences in recent historical experiences
are partially, but not fully, supported. The authors argue that the key value of the reported research rests on a demonstration
that national differences within a common cultural (e.g., East Asian or Confucian) area can be as great as differences across cultural (East vs. West) areas and that practitioners
of global business must fine-tune their expectations as to acceptable business and personal actions to accommodate specific
national historical experiences to be effective.
Professors Chung and Eichenseher are professor of accounting at their respective universities. Professor Taniguchi's primary
field of study is economics. 相似文献