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1.
Mollie Painter-Morland 《Journal of Business Ethics》2006,66(1):89-98
The way in which accountability is currently employed in business ethics practice is based on a few central assumptions. It is assumed, for instance, that ethical failures result from the deliberate, rational decision-making of moral agents. A second important assumption is that there is a direct cause and effect relationship between the decisions and actions of individuals and the consequences of those decisions. Furthermore, the current approach towards accountability failures relies on the ability on legal sanctions to deter agents from ethical lapses. This paper will argue that these three assumptions do not survive critical interrogation and that our understanding of accountability therefore has to be reconsidered. It will propose that accountability be reconceived as a relational responsiveness towards stakeholders. 相似文献
2.
Confronted with mounting pressure to ensure accountability vis-à-vis customers, citizens and beneficiaries, organizational
leaders need to decide how to choose and implement so-called accountability standards. Yet while looking for an appropriate
standard, they often base their decisions on cost-benefit calculations, thus neglecting other important spheres of influence
pertaining to more broadly defined stakeholder interests. We argue in this paper that, as a part of the strategic decision
for a certain standard, management needs to identify and act according to the needs of all stakeholders. We contend that the creation of a dialogical understanding among affected stakeholders cannot be a mere outcome
of applying certain accountability standards, but rather must be a necessary precondition for their use. This requires a stakeholder
dialogue prior to making a choice. We outline such a discursive decision framework for accountability standards based on the
Habermasian concept of communicative action and, in the final section, apply our conceptual framework to one of the most prominent
accountability tools (AA 1000).
Andreas Rasche is currently working at the chair for Business Administration at the Helmut-Schmidt-University, Hamburg, Germany
and is finishing his PhD in strategic management at EUROPEAN BUSINESS SCHOOL, Germany where he is also teaching business ethics.
His research interests include the institutionalization of ethics initiatives in multinational corporations (see also www.ethics-in-pratice.org)
and reflections about the theory of strategic management.
Daniel Esser until recently was a Tutorial Fellow in Development Management at the London School of Economics and Political
Science. He is now working for the UN Economic and Social Commission for Asia and the Pacific where he is involved in the
design and management of urban governance programmes and service schemes supporting the poverty reduction agenda for the region. 相似文献
3.
4.
Thomas Riise Johansen 《Journal of Business Ethics》2008,83(2):247-263
This article examines a social accounting cycle in a Danish savings bank with specific focus on how employees interacted with
the cycle. The case study is based on archival material and observations of employee engagement sessions that were a significant
part of the cycle. The article exposes the ways in which the cycle can be understood as an initiative that prompts different
forms of accountability. The cycle had the potential to bring different forms of accountability together, but the cycle also
faced challenges that threatened its relevance from an employee perspective. These challenges might have implications for
the way we perceive social accounting and the role of employees. 相似文献
5.
Sandra Einig 《Business ethics (Oxford, England)》2022,31(2):307-322
Since the financial crisis, regulators have put emphasis on encouraging institutional investors to take their governance responsibilities more seriously. In the UK, the Stewardship Code was introduced to enhance the engagement of institutional investors with shareholdings in UK listed companies. In the literature, institutional investors have been predominantly conceptualised as owners, although a number of authors have rejected this view, arguing that traders would be more appropriate. The UK Stewardship Code adds a third view: the institutional investor as steward. The literature generally considers the stewardship concept to be the ownership role combined with wider stakeholder responsibilities. By focussing primarily on this new stakeholder element, this study examines empirically the new stewardship concept by undertaking a content analysis of the published Stewardship Statements of 81 asset managers. The results find support for both the ownership and stewardship role but also highlight significant variations in practices that point toward different competitive strategies. 相似文献
6.
Claude Francoeur Réal Labelle Bernard Sinclair-Desgagné 《Journal of Business Ethics》2008,81(1):83-95
This article examines whether and how the participation of women in the firm’s board of directors and senior management enhances
financial performance. We use the Fama and French (1992, 1993) valuation framework to take the level of risk into consideration,
when comparing firm performances, whereas previous studies used either raw stock returns or accounting ratios. Our results
indicate that firms operating in complex environments do generate positive and significant abnormal returns when they have
a high proportion of women officers. Although the participation of women as directors does not seem to make a difference in
this regard, firms with a high proportion of women in both their management and governance systems generate enough value to
keep up with normal stock-market returns. These findings tend to support the policies currently being discussed or implemented
in some countries and organizations to foster the advancement of women in business. 相似文献
7.
Gordon F. Woodbine 《Journal of Business Ethics》2008,79(1-2):29-42
Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them. Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process, the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information, which may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly provide psychological underpinnings explaining membership orientation. Gordon Woodbine PhD, FCPA, is a senior lecturer with the School of Accounting, Curtin University of Technology, Perth, Western Australia involved primarily with research and supervision activities. He has taught in universities in the People’s Republic of China and Papua New Guinea and has been published in a number of local and overseas refereed journals. He is interested in behavioural ethics, auditing, governance issues and ethics in education. 相似文献
8.
Applying evidence from recently available public information on Enron, I defined Enron’s culture as one rooted in agency theory
by asserting that Enron’s members were predominantly agency-reasoning individuals. I then identified conditions present at
Enron’s collapse: a strong agency culture with collectively non-compliant norms, a munificent rare-failure environment, and
new hires with little business ethics training. Turning to four possible antidotes (selection, objectivist integrity, integrity
capacity, and stewardship reasoning) to an agency culture under these conditions, I argued that the currently available ethics
literature would have made little difference toward averting Enron’s collapse if any of the recommendations from the relevant
ethics literature had been implemented. I conclude by identifying new directions for business ethics literature in order to
make it more implementable under the conditions identified at Enron. Essentially, we need a way to clearly determine (1) the
difference between connivance and commitment, (2) what is meant by balance with regard to the multiple dimensions of ethics
and legal theories, and (3) the proper balance between agency and stewardship reasoning.
Brian E. Kulik is a Ph.D. candidate in Management at Washington State University’s School of Business. His work focuses on
the prevention of corporate corruption, corporate governance and ethics, teamwork and diversity, and research methods. His
research to date has appeared in the Western and National Academy of Management conference proceedings and the journal Organizational
Analysis. He earned M.S. degrees from Washington State University and The University of Cincinnati, and M.B.A. from The University
of Denver. 相似文献
9.
Early strategy scholars have pointed to the importance of reflecting on moral issues within the scope of strategic management.
Although strategy content and context have been discussed in relation to ethical reflection, the third aspect, strategy process,
has found only little or no attention with regard to ethics. We argue that by emphasizing the process perspective one can
understand the related character of strategic management and ethical reflection. We discuss this relatedness along formal,
functional, and procedural similarities. Whereas formal aspects refer to the conditions under which both processes occur,
functional aspects look at the role that strategy process and ethical reflection fulfill. Procedural aspects account for similarities
in the nature of both processes insofar as the activities that are conducted within each process phase share common characteristics.
We claim that ethical reflection can be thought of as an integrative part of strategic management – either explicitly or implicitly.
Michael Behnam received his PhD from the University of Frankfurt, Germany. He is an Associate Professor of Management at the
Sawyer Business School, Suffolk University, Boston, USA. Prior to this he was the Head of the Department of International
Management at the European Business School, Germany. His research has been published in Journal of Business Ethics, Journal
of International Business and Economy as well as in German top-tier outlets. He authored or co-authored numerous book chapters
as well as three books, most recently the 7th edition of a textbook on Strategic Management. His research areas are Strategic
Management, International Management and Business Ethics.
Andreas Rasche received his PhD from European Business School, Germany and is currently Assistant Professor for Business Ethics
at Helmut-Schmidt-University, University of the Federal Armed Forces in Hamburg, Germany. He has published articles in the
Journal of Business Ethics, Business Ethics Quarterly and authored numerous book chapters on international accountability
standards. He has gained working experience at the United Nations in Washington D.C. and New York and works closely with the
United Nations Global Compact Office. His research interests and publications focus on the process of standardization in the
field of CSR and the adoption of standards by corporations. More information is available under: http://www.arasche.com 相似文献
10.
Andrés Barrios Christopher P. Blocker Shikha Upadhyaya 《International Journal of Consumer Studies》2023,47(1):216-231
This paper advances the conceptual understanding of consumption stewardship, defined here as a moral commitment to safeguard, nurture and use consumption resources to create consumer value. We delineate consumption stewardship from related consumption variables and articulate its underlying assumptions, conceptual distinctiveness and application areas. To create new theoretical and practical insights, the paper explores how consumption stewardship unfolds when a person enters into and lives in restricted consumption. A 2-year qualitative study, which included observation, casual conversations, and interviews, was implemented. Findings illustrate the nature and trajectory of consumption stewardship across latent, vigilant, submissive and shared modes. Our conceptual development of consumption stewardship and empirical evidence of the homeless experiences makes two main contributions. First, we show how the demands of stewarding material objects operate as a powerful determinant for individual (re)valuation of various possessions. Second, we identify how consumption stewardship drives different ways of consumption for value seeking. Findings offer insights for debates in the marketplace about protecting one's possessions, policies around consumption adequacy and social services' role for addressing space-related needs of vulnerable consumers. 相似文献
11.
Stakeholder Multiplicity: Toward an Understanding of the Interactions between Stakeholders 总被引:1,自引:0,他引:1
While stakeholder theory has traditionally considered organization’s interactions with stakeholders in terms of independent,
dyadic relationships, recent scholarship has pointed to the fact that organizations exist within a complex network of intertwining
relationships [e.g., Rowley, T. J.: 1997, The Academy of Management Review
22(4), 887–910]. However, further theoretical and empirical development of the interactions between stakeholders has been lacking. In this paper, we develop a framework for understanding and measuring the effects upon the
organization of competing, complementary and cooperative stakeholder interactions, which we refer to as stakeholder multiplicity.
We draw upon three forms of fit (i.e. fit as matching, fit as moderation, and fit as gestalts; Venkatraman, N.: 1989) to develop
a framework for understanding stakeholder multiplicity based upon the direction, strength, and synergies of the interacting
claims. Additionally, we draw upon the theory of stakeholder identification and salience of Mitchell et al. (1997), which
we argue provides a more relevant and significantly more illustrative explanation of the nature and effects of stakeholder
interactions upon the organization than the network approach of Rowley (1997). Furthermore, we ground our framework through
reference to three stakeholder groups (i.e. governments, customers, and employees) and the stakeholder issue of concern for
the natural environment. We propose a hierarchy of the multiplicity strength of influence of these three stakeholder groups.
Potential measurement and implications are discussed. 相似文献
12.
《非赢利和公共部门市场学杂志》2013,25(1):57-80
ABSTRACT Globally, charities are under increasing pressure to find alternative sources of funding. Although charitable gaming has long been considered a viable source of revenue for charities, opponents of gaming have raised concerns about the potential negative consequences associated with gambling. The current paper examines a unique form of charity gaming–the charity super lottery (CSL)–that offers a number of fund-raising benefits to cash-strapped charities. Results from a preliminary study of CSL ticket buyers suggest that the CSL may be both a virtuous and viable source of fundraising. Interviews revealed that CSL consumers (1) viewed the ticket purchase as a donation rather than gambling, (2) were unlikely to be involved in other forms of gambling, and finally (3) perceived the CSL purchase as a complementary rather than supplementary form of charity support behavior. Implications for the fundraisers of charitable organizations and directions for future research are discussed. 相似文献
13.
In this article we argue that the emergence of a new form of organization – community enterprise – provides an alternative mechanism for corporations to behave in socially responsible ways. Community enterprises are distinguished from other third sector organisations by their generation of income through trading, rather than philanthropy and/or government subsidy, to finance their social goals. They also include democratic governance structures which allow members of the community or constituency they serve to participate in the management of the organisation. Partnerships between corporations and community enterprises therefore raise the possibility of corporations moving beyond philanthropic donations toward a more sustainable form of intervention involving long-term commitments to communities. At the same time they change substantively the nature of any collaboration by allowing relationships to proceed on the basis of mutual advantage, thereby broadening their appeal and scope. In doing so, partnerships build capacity and enfranchise communities in a way that avoids the paternalism that has traditionally characterised relationships between corporations and voluntary sector organisations. Power relations are transformed because partners are seen as sources of valuable assets, knowledge and expertise, rather than recipients of patronage or charity. 相似文献
14.
Mark S. Schwartz 《Journal of Business Ethics》2006,66(2-3):291-306
Can or should God be considered a managerial stakeholder? While at first glance such a proposition might seem beyond the norms of stakeholder management theory or traditional management practice, further investigation suggests that there might be both theoretical and practical support for such a notion. This paper will make the argument that God both is and should be considered a managerial stakeholder for those businesspeople and business firms that accept that God exists and can affect the world. In doing so, part one of the paper first discusses the growth of religion and spirituality within the business and academic communities. Part two raises several arguments based on stakeholder theory and business reality to support the notion of God as a managerial stakeholder. Part three addresses the arguments against God as a managerial stakeholder. Part four discusses the managerial implications of considering God as a managerial stakeholder. The paper concludes with its limitations. 相似文献
15.
David L. Schwarzkopf 《Journal of Business Ethics》2006,64(4):327-342
Stakeholder theory calls for decision makers to balance stakeholder interests, but before this can happen, management must
understand how other parties view its decisions. Effective stakeholder dialogues convened to reach this understanding require
management to appreciate how others perceive the risks posed by their decision. Although understanding others’ risk perception
is crucial for effective communications, we do not have a clear idea of how viewing a situation from multiple stakeholder
perspectives affects risk perception. Based on a technique derived from risk perception studies of health and environmental
issues, an experiment with 224 business students examined how an individual’s risk perception can account for both managerial
and customer perspectives. Factors described as customer participation, extent of the effect, and management input, together
with the respondent’s self-assessed understanding of the decision process, help categorize overall risk perceptions and are
shown to be associated with behaviors based on the decision’s riskiness. Discussion includes implications for designs of business
communications, including their content and transparency, and for understanding the audience for these communications. 相似文献
16.
Nonprofit organizations need to engage in fundraising as resource‐dependent organizations. There is, however, a conundrum that arises in the practice of fundraising. Nonprofit organizations rely on their trustworthiness to attract resources. At the same time, however, they need to manage and negotiate the tensions that can arise from being perceived as overly concerned with the taint of money and financial matters and, therefore, moving too far from their voluntary or nonprofit roots. In this article, we argue that such a conundrum has had a negative impact on the effectiveness of the fundraising effort in Ireland because it is primarily seen to be a volunteer activity. In addition, organizations are not investing in their marketing effort and are not developing practice, which, in turn, is leading to a lack of development in the profession of fundraising. 相似文献
17.
The purpose of this article is to examine stakeholder identification and prioritization by managers using the power, legitimacy,
and urgency framework of Mitchell et al. (Academy of Management Review
22, 853–886; 1997). We use a multi-method, comparative case study of two large-scale sporting event organizing committees, with
a particular focus on interviews with managers at three hierarchical levels. We support the positive relationship between
number of stakeholder attributes and perceived stakeholder salience. Managers’ hierarchical level and role have direct and
moderating effects on stakeholder identification and perceived salience. We also found that most stakeholders were definitive,
dominant, or dormant types – the other five types were rare. Power has the most important effect on salience, followed by
urgency and legitimacy. Based on our case study, we offer several ways to advance the theory of stakeholder identification
and salience. 相似文献
18.
Stakeholder Theory and Managerial Decision-Making: Constraints and Implications of Balancing Stakeholder Interests 总被引:1,自引:0,他引:1
Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for
individual managerial decision-making. In the two studies reported here, we used stakeholder theory to examine managerial
decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels
of stakeholder saliency constrain managers’ efforts to balance stakeholder interests. Resource divisibility also influenced
whether managers used a within-decision or an across-decision approach to balance stakeholder interests. In Study 2 we examined
instrumental and normative implications of these two approaches. We conclude by considering the contributions of this research. 相似文献
19.
Yves Fassin 《Journal of Business Ethics》2008,80(4):879-888
The success of the stakeholder theory in management literature as well as in current business practices is largely due to
the inherent simplicity of the stakeholder model––and to the clarity of Freeman’s powerful synthesised visual conceptualisation.
However, over the years, critics have attacked the vagueness and ambiguity of stakeholder theory. In this article, rather
than building on the discussion from a theoretical point of view, a radically different and innovative approach is chosen:
the graphical framework is used as the central perspective. The major shortcomings of the popular stakeholder framework are
systematically confronted with the graphical scheme to illustrate their visual impact. The graphical illustrations of the
imperfections help explain the sometimes-oversimplified generalisation inherent to every graphical model. They also make some
interrelationships easier to understand. The analysis demonstrates that, with the tacit but implicit acceptance of simplification
of the discussed explanatory elements, Freeman’s framework remains a rather good approximation of reality. Only a few minor
changes to the stakeholder model are consequently proposed. 相似文献
20.
Academic Integrity: The Relationship between Individual and Situational Factors on Misconduct Contemplations 总被引:1,自引:0,他引:1
Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders’
attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the
determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support
for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items
comprising our measure of support for SEA revealed two distinct factors: (1) endorsement of the general proposition that corporations
and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that
the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively
associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition,
we found that gender has a significant impact on support for government enforcement of SEA standards. 相似文献