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1.
Mark R. Nixon 《Journal of Business Ethics》1994,13(7):571-577
Rule 301 in the Code of Professional Conduct — Confidential Client Information — has traditionally been strictly interpreted. In some instances this has placed CPAs in a situation where their own personal moral standards are in conflict with the Code of Professional Conduct. Moral reasoning is suggested as a means of resolving this conflict. The process of moral reasoning is illustrated by contrasting Act Utilitarianism with Rule Utilitarianism. The actual resolution of a moral conflict may result in a CPA violating the Code of Professional Conduct as it is presently being interpreted. 相似文献
2.
How can mindfulness enhance moral reasoning? An examination using business school students
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Given the comprehensive influence of mindfulness on human thought and behavior, and the importance of moral reasoning in business decisions, we examine the role of mindfulness as an antecedent to moral reasoning through two studies. In Study 1, we propose and test a theoretically derived model that links mindfulness and moral reasoning, mediated by compassion and egocentric bias using a survey design. In Study 2, we examine whether mindfulness training enhances moral reasoning using an experimental design with graduate students of business management. The findings of Study 1 substantiate the positive association of mindfulness with moral reasoning. We found that this relationship is fully mediated by compassion and egocentric bias. The results of Study 2 suggest that mindfulness meditation training has a positive impact on individuals' states of mindfulness, compassion, and moral reasoning, and decreases egocentric bias. We relate the findings of the study with contemporary neurological research and discuss the theoretical, pedagogical, and managerial implications. 相似文献
3.
Johnson J. Lynn Insley Robert Motwani Jaideep Zbib Imad 《Journal of Business Ethics》1993,12(5):397-406
This study investigates the connection of moral reasoning to demographic and performance variables in business education, especially business and technical writing. The moral reasoning construct serves as the foundation for one's decision making when confronted with moral dilemmas. Significant relationships are reported between subjects' writing skill and their moral reasoning scores. This research serves as a foundation for questions about writers' moral reasoning and the ethical decisions each writer makes in written communication. In addition, this study supports further research into the connection between moral reasoning and written communication, given the significant relationships reported and the noticeable shortage of related, data-based research.J. Lynn Johnson is an Associate Professor of Management at the University of North Texas, Denton, Texas. He is coauthor ofManagement: Theory and Practice, is an active consultant in the SouthWest, and has published over 20 other journal articles and training manuals. He has also been active in designing the curriculum for undergraduate and masters programs in personnel and industrial relations, hotel and restaurant management, and small business administration.Robert Insley is an Assistant Professor of Management and coordinator of the business communication program at the University of North Texas, Denton, Texas. He has presented numerous papers at national and international business communication and international business conferences, conducts interviewing skills workshops, has published several journal articles, and is presently in the process of co-authoringBusiness Communication Today and Tomorrow.Jaideep Motwani is an Assistant Professor of Management at Grand Valley State University, Grand Rapids, Michigan. He has presented numerous papers and chaired sessions at regional, national, and international meetings of the Decision Sciences, Society for Advancement of Management, ASQC, and other professional societies. He has published several journal articles.Imad Zbib is an Assistant Professor of Management at Central Missouri State University, Warrensburg, Missouri. His teaching and research interests range from production planning and control and manufacturing strategy to international management and business communication. He has presented papers at several regional, national, and international conferences and has published several journal articles. 相似文献
4.
This essay was written for the 1984 General Motors Intercollegiate Business Understanding Program. It consists of three sections, each responding to a separate issue posed by General Motors. The opinions expressed are not those of the General Motors management.The first section attempts to document, through the use of Harvard Business Review articles, a shift in the notion of managerial responsibility from a narrowly focused role responsibility to a more widely focused moral responsibility.The second section explicates the different conceptions of Justice behind the United States and West German economic systems. It gives examples of the consequences of the different conceptions both in methods of policy formation and results.The third section deals with business ethics in international contexts. It argues that law is by itself inadequate in the regulation of business activity and must be supplemented by public discussion, which employs the traditional methods of moral reasoning.John Davis Feldmann, John Kelsay, and Hugh E. Brown III are or have been graduate students in the Department of Religious Studies at the University of Virginia. Their essay, written under the direction of James F. Childress, Edwin B. Kyle Professor of Christian Ethics, won first prize in the 1984 General Motors Intercollegiate Business Understanding Program.John D. Feldmann, currently writing a dissertation on justice and tax reform, holds a law degree from the University of Virginia. He has practiced business law, served as a Vice-President of a banking corporation, and worked for the Center for Applied Ethics at the University of Virginia's Darden Graduate School of Business Administration.John Kelsay, an ordained minister of the Presbyterian Church U.S.A., holds a Ph.D. in Religious Ethics from the University of Virginia and has been serving as an Instructor there. His dissertation dealt with ethics and society in Islam.Hugh E. Brown III, now preparing for the Episcopal ministry at Virginia Theological Seminary, holds an M.A. in Religious Ethics from the University of Virginia. Prior to entering graduate school, he had experience in business as a supervisor for an AT&T affiliate. 相似文献
5.
The ethical issue of international bribery: A study of attitudes among U.S. business professionals 总被引:2,自引:0,他引:2
Justin G. Longenecker Joseph A. McKinney Carlos W. Moore 《Journal of Business Ethics》1988,7(5):341-346
Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.In addition to a lack of consensus about the morality of payments, the survey also reveals a diversity in the viewpoints of respondents. Moralism, pragmatism, cultural relativism, and legalism are four distinct underlying assumptions apparent in the attitudes of U.S. business professionals on the issue of questionable international payments.
Justin G. Longenecker is an Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University. He has written several articles and he is the co-author of two books: Small Business Management (1987) and Management (1984).
Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University. His articles have been published in journals such as Atlantic Economic Journal and Columbia Journal of World Business.
Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University. He is the co-author of Small Business Management (Cincinnati, South-Western Publishing Company, 1987). 相似文献
6.
George Lan Maureen Gowing Fritz Rieger Sharon McMahon Norman King 《Business ethics (Oxford, England)》2010,19(2):183-198
This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank ‘family security’ and ‘healthy’ as their two most important values. For males, hedonism, achievement and self‐direction are the three most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P‐scores and the value‐type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. 相似文献
7.
Robbin Derry 《Journal of Business Ethics》1989,8(11):855-862
Current research in moral development suggests that there are two distinct modes of moral reasoning, one based on a morality of justice, the other based on a morality of care. The research presented here examines the kinds of moral reasoning used by managers in work-related conflicts. Twenty men and twenty women were randomly selected from the population of first level managers in a Fortune 100 industrial corporation. In open-ended interviews each participant was asked to describe a situation of moral conflict in her or his work life. The results indicated a clearly preferred mode of moral reasoning among the participants who described moral conflicts. Nearly all of these predominated with a justice orientation. These findings suggest that a correlation between gender and preferred mode may be context specific.Robbin Derry is an associate professor at The American College in Bryn Mawr, Pennsylvania, where she holds the Lamont Post Chair in Business Ethics. She recently completed a year as a Rockefeller Fellow at The Ethics Institute at Darthmouth College. She has presented and published numerous articles on the ethical decision-making of managers and is currently working on a business ethics textbook. 相似文献
8.
Scott J. Vitell Aysen Bakir Joseph G.P. Paolillo Encarnacion Ramos Hidalgo Jamal Al-Khatib Mohammed Y.A. Rawwas 《Business ethics (Oxford, England)》2003,12(2):151-171
A multinational study of marketing professionals was conducted in the US, England, Spain and Turkey. Respondents from these countries were compared on various ethics-related constructs such as idealism, relativism, moral intensity and corporate ethical values. Analyses of variance indicated that moral intensity had a signi ?cant impact on both ethical judgments and behavioral intentions. However, corporate ethical values, an idealistic ethical perspective and a relativistic ethical perspective only partially impacted ethical judgments and intentions. Country differences showed that the US was highest in terms of corporate ethical values while being the lowest in terms of relativism and signi?cantly lower than Spain and Turkey in terms of idealism. Turkey was the highest in terms of both idealism and relativism yet lowest in terms of corporate ethical values. Country differences in terms of moral intensity tended to be situation-speci?c. One managerial implication, for ?rms in all four countries, is that a clear set of corporate policies concerning ethics can positively in?uence the behavioral intentions of employees. It is important that employees do not misinterpret the desires of top management where ethical issues are involved. 相似文献
9.
Iniobong Udoidem 《Journal of Business Ethics》1987,6(8):613-618
Has one the right to expect favor because he or she has given tip? Or is one obligated to bend the rule of law in favor of his friend from whom he has received tip or favor? The paper undertakes an analysis of the different tip situations, the different forms of tip and attempts to show in what sense the term tip is applicable and finally examines the usefulness of tip and its possible effect on a moral conscience. The paper argues that tip considered as a transaction wherein money or favor is offered for the purpose of gaining an advantage illegally is nothing but bribery and as such immoral. Tip as a “forced gratuity” is argued to be an organized exploitation. The paper then concludes that tip in its proper sense of voluntary and gratuitous transaction can maximize individual utility and enhance social solidarity, noting at the same time, that its possible adverse effect on the moral conscience is worth taking cognizance of. 相似文献
10.
Are the values of business students of today synchronized with the reality of the present business environment? Two hundred twenty-two business students rated the importance of twenty corporate goals. Moreover, the students rated the same goals as they perceived chief executive officers (CEOs) would have rated them. Significant differences were found between the two ratings, with students ranking social and employee-oriented goals as more important than they perceived CEOs would have. 相似文献
11.
This paper examines levels of similarity in ethical outlooks in countries where economic and sociocultural values may differ markedly. We compared students from a capitalist country, the United States, with students from Ukraine, a country experiencing dramatic ideological confusion and economic change. We tested the hypothesis that greater social and moral integration, as operationalized by a lack of alienation and by religiousness, will directly affect one's willingness to engage in unethical business practices.The sample was composed of business students in both Ukraine and the United States. The survey instrument consisted of widely used scales for measuring alienation and religiousness. The measure of ethical standards was a vignette-based quasi-projective technique.Results showed that, for the sample as a whole, willingness to engage in unethical business behavior was related to higher levels of alienation and lower levels of religiousness. The Ukrainians were also much more willing to engage in unethical behavior than were the Americans. The explanation for this difference is unclear, however. For the Ukrainians, religiousness and alienation did not explain the patterns in unethical behavior, and relationships were very weak for the Americans. There may be some unmeasured factor, such as economic exigency, that is influencing the results. It simply may be that people choose to behave more ethically when they have the luxury to do so.
Dr. Ellen Kennedy and Dr. Leigh Lawton are Professors in the Department of Marketing at the University of St. Thomas. They have published several articles together in the Journal of Business Ethics and in Industrial Marketing Management. Most of their research deals with cross-cultural ethics. 相似文献
12.
Much has been written about the ethics and values of today's business student, but this research has generally been characterized by a variety of methodological shortcomings — the use of convenience samples, a failure to establish the relevance of comparison groups employed, attempts to understand behavior in terms of unidimensional values preselected by the researcher, and the lack of well-designed longitudinal studies. The research reported here addresses many of these concerns by comparing the values and ethical decision making behavior of a large cohort of students entering an M. B. A. program to students entering law school. Using the Rokeach value survey and several ethical decision making vignettes, significant differences were found between the two groups which have important implications for both the business and legal professions and the education of their future leaders. 相似文献
13.
14.
This paper reports the results of a pilot study of differences in ethical evaluations between business faculty and students at a Southern university. Data were collected from 137 business students (46 freshmen and 67 seniors) and 34 business faculty members. Significant differences were found in 7 of the 30 situations between freshmen and faculty and four situations between seniors and faculty. When the combined means for each group were tested, there was no significant difference in the means at the 0.05 level of significance. A trend was revealed, however, in that the majority of the time faculty members were the most ethically oriented followed by seniors and then freshmen.Dr. Robert E. Stevens is Professor of Marketing at Northeast Louisiana University and is the author of 11 books and more than 80 articles. Dr. Stevens has served as a consultant to local, regional, and national firms for research projects, feasibility studies, and market planning, and has been a partner in a marketing research company.Dr. O. Jeff Harris is Professor of Management at Northeast Louisiana University. Prior to coming to Northeast, he taught at Louisiana State University, the University of Arkansas, and the University of Texas. Professor Harris has written three books and numerous articles and position papers. He is a consultant to many health care and processing organizations.Dr. Stan Williamson is an assistant professor of management at Northeast Louisiana University. He teaches strategy, human resource management, and management principles. Before this, he served as a senior executive for a regional health care system for 13 years and as a consultant in the health care field. 相似文献
15.
Jayantha S. Wimalasiri Francis Pavri Abdul A. K. Jalil 《Journal of Business Ethics》1996,15(12):1331-1341
The study reported here sought to examine the ethical orientations of business managers and business students in Singapore. Data were obtained using Defining Issue Test. Analysis of Variance revealed that age, education and religious affiliation had influenced cognitive moral development stages of the respondents. Vocation, gender and ethnicity did not seem to have affected moral judgement of the subjects. Contrary to the general view, both business students and business managers demonstrated the same level of sensitivity to ethical dimensions of decision-making. Implications of the findings and limitations of the study are discussed.
Jayantha S. Wimalasiri is Senior Lecturer of Business Policy at the National University of Singapore. His primary professional and research interests are in Human Resource Management and Business Policy/Strategic Management.
Francis Pavri is Lecturer of Decision Science at the National University of Singapore. He received his first degree in Engineering and Ph.D. in Business Administration. Prior to joining the university he worked at IBM (Singapore) as a systems engineer and later as a systems consultant in a local consulting firm.
Abdul A. K. Jalil graduated with Honours in Business Administration at the National University of Singapore. He is currently working as an executive officer in the public sector. 相似文献
16.
Abdullah Al Mamun Noorshella Binti Che Nawi Muhammad Mohiuddin Siti Farhah Fazira Binti Shamsudin Syed Ali Fazal 《Journal of Education for Business》2017,92(6):296-314
Intention, as the starting point of pursuing self-employment and creating new ventures, is crucial before actually establishing a business enterprise. Entrepreneurship is understood to be an essential ingredient for enhancing a country's economic competitiveness, growth, and sustainability while confronting the escalating challenges of globalization, such as increasing unemployment. This study provides empirical evidence on the factors influencing entrepreneurial intention and startup preparations among university students in Malaysia. The findings provide scholars and academic policymakers with insights into the effectiveness of Malaysia's entrepreneurial education as designed and practiced by public universities. The Malaysian government should apply these findings to fortify existing policies and programs and formulate new ones to support graduate entrepreneurs, while universities and other higher education institutions should provide high-quality entrepreneurial courses and programs to young Malaysians to foster an inclination toward entrepreneurship. 相似文献
17.
G. J. Rossouw 《Journal of Business Ethics》1994,13(1):11-20
Moral dissensus is a distinct feature of our time. This is not only true of our post-modern culture in general, but also of business culture specifically. In this paper I start by explaining how modernist rationality has produced moral dissensus without offering any hope of bringing an end to it in the foreseeable future. Opting for a form of post-modernist rationality as the only viable way of dealing with moral dissensus, I then make an analysis of a number of ways proposed by both specialists in the field of business ethics, as well as philosophers to deal with moral decision-making in this situation of moral dissensus. The conclusion reached is that none of these attempts succeeds in coming to terms with moral dissensus. I then formulate an alternative approach to moral decision-making which I call: Rational interaction for moral sensitivity. After explaining this approach, I defend it against some of the most obvious objections that might be raised against it in a business environment.
18.
19.
Ethical theory in business ethics: A critical assessment 总被引:1,自引:0,他引:1
How is ethical theory used in contemporary teaching in business ethics? To answer this question, we undertook a survey of twenty-five of the leading business ethics texts. Our purpose was to examine the ways in which normative moral theory is introduced and applied to cases and issues. We focused especially on the authors' views of the conflicts and tensions posed by basic theoretical debates. How can these theories be made useful if fundamental tensions are acknowledged? Our analysis resulted in a typology, presented here, of the ways in which normative theory, and the difficulties within it, are handled in business ethics texts. We conclude that there is a serious lack of clarity about how to apply the theories to cases and a persistent unwillingness to grapple with tensions between theories of ethical reasoning. These deficiencies hamper teaching and ethical decision-making. 相似文献
20.
Michael W. Small 《Journal of Business Ethics》1992,11(10):745-752
This paper is based on the findings of research into the attitudes towards business ethics of a group of business students in Western Australia. The questionnaire upon which the research was based was originally used by Preble and Reichel (1988) in an investigation they undertook into the attitudes towards business ethics held by two similar groups of United States and Israeli business students. The specific purpose of the current investigation was to administer the same questionnaire with one minor modification to: (1) two groups of Curtin University students; (2) a group of Asian students from the Australian Institute of Business and Technology (AIBT), a privately funded tertiary institution affiliated with Curtin University; and (3) a group of managers from the Australian Institute of Management (AIM), many of whom would not have been university graduates. The questionnaire was preceded by a profile inventory to establish the participant's age, sex, occupation, course of study, whether or not they were born in Australia, their attitudes towards religion, and whether or not they saw themselves as ethically minded persons. In the original questionnaire, Preble and Reichel had asked the US and Israeli students to indicate on a five point scale, their attitudes towards a selection of business ethics situations by reflecting on thirty statements. In the replicate study, the means and standard deviations of each response of the four groups of Western Australian students were calculated and then compared with the means and standard deviations of the US and Israeli students. In summary, statistically significant differences in the scores of the original study were noted between nineteen out of thirty of the US and Israeli students in their attitudes towards business ethics. However, a closer examination and interpretation showed several of these differences to have little meaning. (p. 946) The purpose of this current study therefore, was to see if the Curtin, AIBT and AIM students' results were statistically significant (different) to the US and Israeli student scores. The implications of understanding the way a selected group of business students in Western Australia react towards a range of ethical issues ought to have relevance for those involved in developing management education courses, particularly in view of the current economic and business climate. Studies into attitudes towards ethical issues in business have, as yet, received little attention in Australasia. This present study will hopefully lead to more thoughtful discussion of these issues.Michael W. Small, BA, MEd (W Aust), PhD (Alta), FIEA, AFAIM, MACE is currently a lecturer in the Curtin Business School, Curtin University of Technology. Earlier appointments included positions as senior lecturer, Australian Police Staff College, Manly, N.S.W.; and research officer with the Commonwealth Attorney-General's Department. He completed the degree of Doctor of Philosophy in educational administration at the University of Alberta (1977–1979). Current research interests are now focused on the areas of business ethics and management/executive training for senior police officers, in addition to a continuing professional interest in the areas of general management and organizational behavior. 相似文献