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1.
In an open, unregulated and globalised economy, it is logical that the problem of corporate government not only occupy the time of academics, but also preoccupy both companies and the public administration. Corporate governance varies depending on several factors, such as the culture of a particular country, the economic situation and the organisational structures. Thus, there is no single recipe which can be applied automatically and is universally valid in all contexts. However, it is possible to propose some general principles which have duly stood the test of experience and are recognised as providing valuable guidance for efficient corporate governance.The aim of this article is to present the Spanish "Olivencia Report", which is an attempt to draft an "ethical code" containing a number of practices and principles, which, if they were to be applied, could improve the governance of the larger Spanish companies listed on the Stock Market.The pages which follow narrate the story of the making of the report, and highlight those features which distinguish this report from other analogous reports published in other countries, and which inspired the Olivencia Report. These reports, which include the "Cadbury Report", the "Viénot Report" and the "Peters Report" among others will also be dealt with. Once the more outstanding aspects of the Spanish report have been highlighted, the article closes with a brief concluding section, which goes beyond the case in question and stresses the relationship between ethics, corporate governance and the mission of the enterprise. This focus is of some importance as the literature on corporate governance rarely brings the ethical problem to the fore. 相似文献
2.
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
3.
Codes of ethics are being increasingly adopted in organizations worldwide, yet their effects on employee perceptions and behavior have not been thoroughly addressed. This study used a sample of 613 management accountants drawn from the United States to study the relationship between corporate and professional codes of ethics and employee attitudes and behaviors. The presence of corporate codes of ethics was associated with less perceived wrongdoing in organizations, but not with an increased propensity to report observed unethical behavior. Further, organizations that adopted formal codes of ethics exhibited value orientations that went beyond financial performance to include responsibility to the commonweal. In contrast to corporate codes of ethics, professional codes of ethical conduct had no influence on perceived wrongdoing in organization nor these codes affect the propensity to report observed unethical activities. 相似文献
4.
This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. 相似文献
5.
This research replicates Weber's 1995 study of a large financial services firm that found that ethical subclimates exist within multi-departmental organizations, are influenced by the function of the department and the stakeholders served, and are relatively stable over time. Relying upon theoretical models developed by Thompson (1967) and Victor and Cullen (1998), hypotheses are developed that predict the ethical subclimate decision-making dimensions and type for diverse departments within a large steel manufacturing firm and that these ethical subclimate types will be stable across the two periods of time when the data were collected. Employees were surveyed in 1995 and again in 1999 using Victor and Cullen's Ethical Climate Questionnaire. Response rates of 88 and 94 percent were achieved. Contrary to Weber's findings, our results imply that, in both samples, ethical subclimates may be determined by the strength of an organization's overall ethical climate, rather than the department's function. However, we did find support for Weber's earlier contention that these subclimates are relatively stable. Our results also suggest that differences may exist across industries, that is when comparing a large steel manufacturer, as we did in our study, with a large financial services organization, as Weber did in his 1995 study. 相似文献
6.
This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues. 相似文献
7.
This two country study examines the effect of corporate ethical values and enforcement of a code of ethics on perceptions
of the role of ethics in the overall success of the firm. Additionally, the impact of organizational commitment and of individual
variables such as ethical idealism and relativism was examined. The rationale for examining the perceived importance of the
role of ethics in this manner is to determine the extent to which the organization itself can influence employee perceptions
regarding ethics and social responsibility. Results indicate that all of the variables tested, except relativism, impacted
upon one’s perceptions of the importance of ethics and social responsibility. Perceptions of the importance of ethics and
social responsibility also varied depending upon country of residence with the U.S. sample having somewhat higher perceptions
concerning the importance of ethics and social responsibility than their counterparts in Spain. Furthermore, when comparing
the two samples, the U.S. sample had significantly higher corporate ethical values, greater enforcement of ethical codes,
less organizational commitment and both lower idealism and relativism. 相似文献
8.
Prior findings on the effectiveness of the codeof ethics in promoting ethical behavior aremixed. Perhaps more is required to promoteethical behavior than the mere existence of thecode within the organization. The presentstudy proposes, first, that the extent to whichthe organization communicates, enforces andencourages reference to the code is importantto achieving the desired results. Second,organizational ethics variables (namely, topmanagement support for ethical behavior, theassociation between ethical behavior and careersuccess, and organizational ethical climate)can have a significant influence on ethicalbehavior of organizations over and above theimpact of the implementation and use of thecode. Both propositions are supported based onregression analyses of data from a survey of237 managers, the majority of whom hold middleand top level positions within organizations. 相似文献
9.
This paper develops a pragmatist approach to ethical business decision-making. It draws primarily on the work of John Dewey
and applies his deliberative approach to ethics to the challenges of business practitioners. In particular the paper proposes
the value of Dewey’s concept of dramatic rehearsal in emphasizing the task of “constructing the good” in ethical decision-making.
The contribution of the paper is, first, to build on recent foundational work to bring American pragmatism into the mainstream
business ethics literature; second, to offer a perspective that is accessible to practitioners and integrates ethics into
their daily tasks; and third, to identify a number of related research imperatives – in particular the importance of focusing
efforts on gaining a deeper understanding of the deliberative process itself. 相似文献
10.
Based on a survey of 237 managers in Singapore, three measures of organizational ethics (namely, top management support for ethical behavior, the organization's ethical climate, and the association between ethical behavior and career success) are found to be associated with job satisfaction. The link between organizational ethics and job satisfaction is argued from Viswesvaran et al.'s (1998) organizational justice and cognitive dissonance theories. The findings imply that organizational leaders can favorably influence organizational outcomes by engaging in, supporting and rewarding ethical behavior. 相似文献
11.
As more women enter the work force and assume management positions in corporations, increasing attention is being given to employment diversity. In addition, studies suggest that females have more propensity for ethics than males. However, these results may be debatable and limited data are available to substantiate these claims or assess gender differences among employees. Ethics codes can aid in supporting policies and enhancing corporate diversity. To assist one company in the development of an ethics code, a survey of 4005 employees in one U.S. corporation was conducted to ascertain their opinions of the ethical environment of the company. The survey used the Ethics Environment Questionnaire (EEQ), consisting of twenty items on a 5-point Likert-type scale; reliability on Cronbach's alpha was 0.94. Response rate was 50%, with the sample paralleling the population in proportion of males and females. Respondents reported a profile of 3.18 out of the high of 5.0, but with several significant differences between the male and female employees, including differences on education and position. Males were more in agreement than females that the firm had an ethical environment. On some items, however, males and females were in strong agreement. Comparisons to prior studies were drawn, including suggestions for ways corporations could use an ethics survey to tailor in-service training, enhance diversity in the work force, and support the development of an ethics code. 相似文献
12.
Ethical guidelines for psychologists are meant to stimulate and help psychologists to act appropriately with respect to clients,
colleagues, and other individuals involved in their professional relations. This paper focuses on the similarity of codes
of ethics of psychologists in European countries in general, and on specific ethical dilemmas in the area of work and organizations
in particular. First, an overview is given of the development of ethical guidelines in Europe and the USA. Second, the results
are presented of a survey by E-mail amongst members of the European Federation of Psychologists’ Associations (EFPA) to identify
the differences and similarities between ethical guidelines of the affiliate members. Third, the potential dilemmas of stakeholders
in work and organizational assessment are addressed. Finally, the results of a survey among Dutch selection psychologists
are presented. The purpose of this study was to examine a possible tension between normative behavior and attitudes about
normal behavior. It was concluded that ethical guidelines of European countries cover comparable (sub-)principles and that
there are indications that individual psychologists agree with the written principles. In addition, suggestions for future
research are given.
Olga Voskuijl is Assistant Professor in Work and Organizational Psychology at the University of Amsterdam. Her research interests
include codes of ethics, ethical dilemas in psychology, personnel selection; theory, and measurement of job performance; job
analysis; measurement and analysis, of ability, personality, and vocational development. She has published on these topics
in journals such as International Journal of Selection and Assessment, International Journal of Human Resource Management
and European Journal of Psychological Assessment.
Arne Evers is Associate Professor in Work and Organizational Psychology at the University of Amsterdam. His research interests
include personnel selection, discrimination in selection, test and scale construction, organizational diagnosis and work stress.
His publications have appeared in such journals as Journal of Organizational Behavior, European Journal of Psychological Assessment,
and Journal of Occupational and Organizational Psychology. Arne is a member of the Committee on Testing of the Dutch Association
of Psychologists (COTAN) and of the standing Committee on Tests and Testing of the European Federation of Psychological Associations
(EFPA). 相似文献
13.
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
14.
The focus of this paper is to further a discussion of codes of ethics as institutionalized organizational structures that
extend some form of legitimacy to organizations. The particular form of legitimacy is of critical importance to our analysis.
After reviewing various theories of legitimacy, we analyze the literature on how legitimacy is derived from codes of ethics
to discover which specific form of legitimacy is gained from their presence in organizations. We content analyze a sample
of codes to consider the question of whether a strategic, self-interested rationale lies behind the adoption of a code of
ethics. We propose that the process of employing codes of ethics in this strategic manner has become, through isomorphism,
an institutionalized practice that itself confers a cognitive form of legitimacy to the organization and further distances
the codes from their moral foundation. 相似文献
15.
This study examines the similarities and differences in pre- and post-Sarbanes-Oxley corporate ethics codes and codes of conduct
using the framework of structuration theory. Following the passage of the Sarbanes-Oxley (SOX) legislation in 2002 in the
United States, publicly traded companies there undertook development and revision of their codes of ethics in response to
new regulatory requirements as well as incentives under the U.S. Corporate Sentencing Guidelines, which were also revised
as part of the SOX mandates. Questions that remain are whether these new or revised codes are effective means of communicating
changed ethical foci and attitudes in organizations. Centering resonance analysis (CRA) is used to identify differences and
similarities across time and industries by analyzing word networks of 46 pre- and post-SOX corporate codes of ethics. Analyses
focus on content and structure of generated word networks as well as resulting factors that emerged from the texts. Results
are interpreted from the structuration perspective that content and structure of codes are constrained and enabled by system
structures while they function to produce and reproduce those structures. Results indicate that corporate codes of ethics
are formal discourses of ethics, laws, and control. Code structure has changed across time, with an increased emphasis on
compliance in post-SOX codes. Implications for research and practice are discussed in light of findings. 相似文献
16.
Many managers now routinely receive training in business ethics using the case method. However the efficacy of this training has not been studied. Organizational crises, in the form of cases which present managers with ethical dilemmas, are commonly used to illustrate principles in business ethics courses. As illustrated in the classroom, these organizational ethical crises often result in severe financial consequences for the organization involved such as litigation or bankruptcy. The present study assessed the potential of the case method for teaching managers to respond ethically to organizational crisis. The author also assessed the role of organizational and ideographic factors in determining which managers would choose to act. Managers who had received classroom training in ethical case analysis were compared to those who had not. The majority in both groups of managers chose to take action when confronted with ethical dilemmas. However, managers who had received ethical training were more likely to act in some ethical situations than managers who had not. The ethical culture of an organization and the gender of the managers was also found to influence managerial action in response to ethical dilemmas. 相似文献
17.
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
18.
This study aims to discover marketing professionals' perceptions on ethical problems and current level of ethics in Greece, as well as, on the policy instruments used by companies to help employees make decisions in a more ethical fashion, using a qualitative research design. Specifically, it reports the results of a series of in-depth interviews conducted with Greek marketing professional employed by multinationals in Greece. A number of topics examining ethical problems, ethical standards, corporate policy instruments and corporate cultureserved as a basis for discussion. While the occasionally contrasting opinions revealed in part the perplexity of marketing ethics, respondents also arrived at points of convergence. All recognized government as playing the most prominent role in issues of public concern, legislation and overall ethical standards. Moreover, all marketers identified multinational and other foreign firms as a positive influence to the level of ethics, due to the introduction of policy instruments and control mechanisms. Finally, they also accepted the need for better informed customers and a strong organizational culture. Several recommendations are offered for consideration by marketing professionals interested in promoting ethical business conduct. 相似文献
19.
在着力探讨管理与伦理结合这一现代企业管理的必然趋势的基础上,充分论证了管理与伦理结合的必然性和重要意义,并详细阐述了伦理管理的核心思路。 相似文献
20.
Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training. 相似文献
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