国际贸易的全成本论:一个概念性理论框架

无论古典、新古典贸易理论,还是新贸易理论,所讨论的形成比较优势的成本主要为生产成本.贸易理论和现实的新进展表明,比较优势理论的成本观有日益广义化、多元化的趋势,进而需要在生产成本的基础上,分别纳入交易成本、环境成本和代际成本.全成本是以国际贸易中的生产成本、交易成本、环境成本和代际成本等机会成本为子系统的动态开放系统,四者有机耦合,构成了一国参与国际分工的比较优势的基础.     

Ethical Dilemmas in Performance Measurement

In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.     

A Framework for Ethical Conformity in Marketing

The extant marketing literature provides little guidance for theory development or practice with regard to questions of ethical conformity and the resulting market response. To begin to bridge this research gap, we advance a theoretical framework of ethical conformity in marketing, appealing to marketing ethics, management strategy, and sociological foundations. We set the stage for our theoretical arguments by considering the role of normative expectations related to marketing practices and behaviors held by societal constituents. Against this backdrop, we propose drivers of conformity in marketing, including practices consistent with both overconformity and underconformity. The framework allows us to advance testable research propositions by which questions of ethical conformity may be explored. We conclude by suggesting additional future research needed to develop the domain, specifically in the form of empirical inquiries uncovering firm strategic decisions with ethical implications. Kelly D. Martin is Assistant Professor of Marketing at Colorado State University in Fort Collins, Colorado. Her research interests involve marketing strategy with ethical implications, interfirm relationships, the role of marketing in society, and the effects of institutions, social norms, and culture on organizations. Her work has appeared in the Academy of Management Journal, the Journal of Business Ethics, and Business & Society. Jean L. Johnson is the Gardner O. Hart Professor of Marketing at Washington State University in Pullman, Washington. Her research focuses on marketing strategy, interfirm relationships, and capabilities and learning in firms. Her work appears in the Journal of Marketing, the Academy of Management Journal, and Journal of International Business Studies, among others.     

Influences in Ethical Dilemmas of Increasing Intensity

This study attempts to extend the literature in ethics research by developing and testing a model of an individual's ethical system which identifies the sources of influence on the decision process. The model is developed from an interdisciplinary literature review and includes six subsystems or spheres that exert influence on an individual: the workplace, family, religion, legal system, community, and profession. The study also examines the role of materiality in the decision-making process.Using this model, empirical tests identify the spheres that exert the most influence on the decision-maker facing an ethical dilemma. In addition, the relative importance of the spheres and the interaction among the spheres is examined. Findings show that: (1) individuals rate variables at different levels of importance as the materiality of the breach changes and (2) the spheres that are considered most important for minor ethical breaches are different than the spheres considered most influential in a major ethical situation.Exploratory factor analysis suggests that the variables representing the spheres can be summarized by three factors. Further, it indicates that these factors change with materiality.     

Comparing Attitudes Toward Ethical Dilemmas in Small Business

Abstract

This paper presents a comparative analysis of attitudes between Russian and U.S. undergraduate students on ethical issues in managing Russian small firms engaged in business transactions with U.S. firms. Based on the real life situations, Russian and American respondents were asked to select decision alternatives dealing with ethical dilemmas. Significant differences were found between the two groups. Russians do not recognize significant differences between various alternatives, despite the disparity in the severity of these alternatives for resolving business problems. Russians, compared to Americans, tend to prefer more forceful decision alternatives resorting to business practices that would be considered unethical in the U.S. This is attributable to differences in the countries' history, political, legal, and cultural environment. The transitional nature of the Russian economy affects decision-making and business ethics.     

Ethical Dilemmas of Doing Business in Post-Soviet Ukraine

Based on personal experience, interviews, and numerous anecdotal evidence documented in the press, this paper analyzes current practices and focuses on future challenges of business development in Ukraine. In particular, the most recent developments in evolution of business relations and ethics are studied. Business ethics practices are viewed within the current political, economic, and social context. A unique combination of three factors: old communist mentality, new "mafia-style" capitalism, and Ukrainian nationalism have created a situation where applying internationally accepted ethical concepts may not lead to success. The new entrepreneurial spirit and privatization windfalls against the background of cronyism, bureaucracy, and organized crime have produced the new rules of doing business. Business ethics reflect a peculiar combination of the above factors and make them difficult for the outsider to comprehend.     

Gender Differences in Ethical Frameworks and Evaluation of Others' Choices in Ethical Dilemmas

This paper examines the relationship between gender and ethical decision models employed by managers. Subjects completed a survey that measured the extent to which they focused on actions or the outcomes of those actions in determining whether a behavior was ethical or not. The study also examined subjects' reactions to other managers' responses to ethical dilemmas. Results suggest that men and women do not differ in their underlying ethical models, that they do differ in the way in which they evaluate others in ethical situations, and that ethical predispositions play an important role in those evaluations.     

Stalking the Poverty Consumer A Retrospective Examination of Modern Ethical Dilemmas

This research takes a retrospective look at modern consumption opportunities of the U.S. poor from both sides of the marketing exchange relationship. The paper opens with a critical assessment of the consumer-behavior literature and its primary focus on middle-class Americans. The next section profiles the impoverished and their purchasing habits and closes with a summary of how both have changed over the last forty years. Then a theoretical account is presented using consumer literature from the same timeframe. The paper ends with a discussion of common business practices and moral dilemmas that have continued over these decades, along with an ethical paradigm involving distributive justice to guide future management tactics.     

Managing CSR Stakeholder Engagement: A New Conceptual Framework

As concepts of corporate social responsibility (CSR) continue to evolve, the predicament facing CSR managers when attempting to balance the differing interests of various stakeholders remains a persistent management challenge. A review of the extensive literature in this field reveals that the conceptualisation of corporate approaches to responsible stakeholder management remains underdeveloped. In particular, CSR practices within the specific context of the pharmaceutical industry, a sector which particularly dramatically depicts the stakeholder management dilemmas faced by business managers, has been under-researched. To address this gap, this paper utilises qualitative, exploratory data, obtained via multiple research methods, to investigate the CSR practices of major pharmaceutical companies in the UK and Germany. The data are employed to critically re-examine and revise a previously published explanatory framework which identifies the management steps involved in CSR stakeholder engagement. The resulting revised explanatory framework is the main contribution of this paper. By abstracting those factors which influence CSR practice, it provides an analytical tool which is designed to be of practical use for business decision-makers when managing their stakeholder engagement activities. Given that the research addresses values and ideals and prescribes practical recommendations for practitioners, it is essentially applied and normative in nature. Ultimately, the framework proposes a set of steps for developing CSR strategies which could help CSR professionals to make a ‘mindset transition’ from a narrower ‘traditional’ approach to CSR to a more innovative way of thinking.     

Quality of Export Memory Content: A Conceptual Framework

Exporting is still one of the most common ways for organisations to reach foreign markets and its success is often key to sustaining and enhancing overall firm performance. In order to maximise the likelihood of developing sustainable competitive advantage in export markets, exporting organisations now need to learn better and faster than their competitors. This paper examines organisational learning in the context of exporting activities, and more specifically focuses on export memory. A framework of export memory is proposed, with key propositions concerning performance outcomes of export memory. Conclusions are made and future research directions are indicated.     

A Conceptual Framework for Constructing a Corruption Diffusion Index

Our exemplar of a Native American relational ethic is depicted through the Seven Grandfather Teachings, an ancient sacred story of Potawatomi and Ojibwe peoples. These teachings state that human beings are responsible to act with wisdom, respect, love, honesty, humility, bravery, and truth toward each other and all creation. We illustrate the possible uses of this ethic through exercises wherein students reflect on the values and learn lessons related to ethics, leadership, teamwork, and relationships, or create stories using Native American story form.     

A Conceptual Framework for the Design of Geo-Collaborative Systems

Geo-collaborative systems address the computational support to situations where people are working in different locations, gathering geographically-related data in the field and sharing knowledge. We propose a conceptual framework identifying the design issues that fundamentally set the stage for eliciting the requirements of geo-collaborative systems. The conceptual framework has five elements: places, teams, tasks, artifacts and geo-referenced knowledge. We also highlight two important relationships between some of these elements: (1) a task-artifact relationship, related with the need to increase the organizational decision making abilities through concerted efforts; and (2) an artifact-knowledge relationship, related with the need to support mechanisms for jointly understanding geo-referenced data. The conceptual framework was applied to the development of a groupware tool aiming to increase the productivity of the geological mapping process followed by a national agency with competence in this area. The paper describes in detail how the conceptual framework influenced the groupware design. The obtained results indicate that the framework can focus the designers on the human aspects of geo-collaboration and guide them through the initial design stages.     

Teasing Ethical Decision Making Dilemmas: A Case Study of Land Rights Issues

The purpose of this paper is to highlightthe complexities in making decisions in an ethical wayevidenced by the current dispute over native landrights in contemporary Australia. The caseillustrates an example of a moral issue that involvesmaking a management choice. One approach which givespractice in four questions that the managementpractitioner can ask when faced with a moral dilemmais described. The case involves an on-going situationin which the Australian Government was faced withsupporting the land claims of either indigenousgroups or land holding pastoralists. TheGovernment, therefore, was on the horns of a classicdilemma, having to decide between two groups eachseeking `justice' and `fairness'.The paper refers to contemporary authorities such asRawls, De George, Paine and Badaracco (Jnr). In thecontext of ethical decision making, the main eventsleading to the present dilemma are presented. Thecase study includes a summary outlining the AustralianGovernment's Ten Point Plan response to thedilemma and a summary of the perceived problems forbusiness development where native title is recognised. These can be used to provide students in businessethics classes with an opportunity to recognise anddebate the rights, wrongs and complexities of moralissues as well as appropriate managerial decisionmaking.     

A Typology of Moral Problems in Business: A Framework for Ethical Management

This paper develops a typology of moral problems in business. The cross-classification of two fundamental dimensions of ethical conduct: judgment and motivation, is employed to distinguish four types of moral problems: genuine dilemmas, compliance problems, moral laxity, and no-problem problems. Actual cases are brought to illustrate each type of problem, and corresponding coping strategies are presented. The paper highlights the need to design a dynamic strategy that will take into account the relationships among different types of ethical problems. In its capacities as both an analytical tool for identifying and clarifying an ethical problem and a strategic tool for handling it, the typology has direct implications for developing ethical awareness, assigning accountability, and unfolding typical rationalizations in business activity.Aviva Geva is senior lecturer in the Open University of Israel, with a Ph.D. in Business Administration from the Hebrew University of Jerusalem. The author of two text books and a monograph (in Hebrew) relating to business ethics and consumer behavior, she has also published a number of articles on issues of attitude change and moral decision making in business.     

A Suggested Ethical Framework for Evaluating Corporate Mergers and Acquisitions

The 1980s witnessed a dramatic increase in hostile takeovers in the United States. Proponents argue that well- planned mergers enhance the value of the firm and the value of the firm to society. Critics typically argue that undesired takeovers ultimately harm society due to external costs not borne by the acquiring firm. To be socially responsible, the manager must consider the effects of the merger/acquisition on all stakeholders. Different traditional ethical frameworks for decision making are proposed and reviewed. A model is proposed.     

Encouraging Classroom Discussion of Ethical Dilemmas in Research Management: Three Vignettes

While many measures address, say, marketing ethics, little attention has been paid to ethical dilemmas and decision-making in the more general field of ethics in research management. This paper presents results from the development of a multidimensional measure of ethical dilemmas in research management. The investigator developed three vignettes representing ethical dilemmas that could be realistically found in three phases of most business research (the planning, execution, and termination phases). Each vignette is followed by Reidenbach and Robin's (1990) 30-item response scale tapping five theories of ethics: Justice, Relativism, Egoism, Utilitarianism, and Deontology. Results from 216 management majors validate the three vignettes and support this approach in stimulating heated class discussion.     

Towards an Ethical Research Agenda for International HRM: The Possibilities of a Plural Cosmopolitan Framework

In this conceptual paper, we aim to develop a much needed ethical research agenda for international Human Resource Management (HRM), given that the changing geopolitical dynamics interrogate the political role of multinational companies and the ethical stance they take in their HRM practices. To theoretically ground this agenda, we turn to cosmopolitanism and distinguish three main perspectives??political, cultural, and social??each of which implies a different understanding of the self?Cother relation in the context of the global world. We translate the core and ethical stance of each perspective to the field of international HRM, presenting three different foci of an ethical research agenda in terms of the ethical implications for multinational companies, research focus, methodological suggestions, and inherent limitations.     

Accounting Students as Surrogates for Accounting Professionals When Studying Ethical Dilemmas: A Cautionary Note

A challenge in performing empirical research isdetermining appropriate research subjects.Laboratory experiments are noted for their useof student subjects. The issue of interest inthis research is whether student subjectsrespond to a contextual ethical dilemma in thesame manner as working professionals.An experiment was conducted with 110 studentsand 169 experienced accounting practitioners,who are CPAs, utilizing six different financialreporting dilemmas. Students were assigned tothree different organizational categories interms of tone at the top – ethical, not ethicaland neutral. Experienced accountingpractitioners provided information about theperceived tone at the top in their ownorganizations using a questionnaire. The t-tests disclose significant differencesbetween CPAs and students for each of the sixdilemmas at the p < 0.001 level.     

A Conceptual Model of Strategic Considerations for International Retail Expansion

Expansion into global markets is a dominant issue influencing most retailers' plans for strategic growth. However,internationalisation is not a viable alternative for every retailer. This paper discusses four independent elements that areconsidered as preconditions that should take precedence in the global expansion decision-making process. These elementscomprise the PLIN Model.     

Corporate Support for Ethical and Environmental Policies: A Financial Management Perspective

A random sample of 146 fortune 500 firms were surveyed in 1996 to determine whether firm size and industry type affect employers' level of involvement and support of ethical and environmental policies and practices. The study found relationships between firm size and ethical and environmental policies and practices. While the majority of firms (90.3%), regardless of size, have a formal written code of ethics, large firms are more likely to employ an ombudsperson to handle ethical concerns and to have a network confidentiality policy. Although most firms (83.5%) have a formal written environmental policy, large firms are more inclined to invest in new ways to reduce the production of various types of waste. Another interesting twist to the study has to do with the relationships found between industry type and ethical and environmental policies and practices. Industries, such as the computers and electronics and scientific and photographics sectors, that are involved with high precision products and industries, such as mining, crude oil, and petroleum refining, that utilize natural resources are more inclined to have a formal written code of ethics and social responsibility. In addition, industries that utilize natural resources are more likely than other industries to have formal written environmental policies and practices.