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1.
This paper presents four different contexts in which students practiced implementing business ethics. Students were required
to develop Codes of Conduct/Codes of Ethics as a classroom exercise. By developing these codes, students can improve their
understanding of how and why codes of conduct are developed, designed, and implemented in the workplace. Using the three-phase
content analysis process (McCabe et al.: 1999, The Journal of Higher Education 70(2), 211–234), we identify a framework consisting of 10 classifications that can be used to assess learning outcomes in embedded
ethics education. By analyzing the different content within each classification, instructors were able to gain a better understanding
of differing application of ethical principles. This analysis indicates that there needs to be more research on codes of conduct
for smaller units within an organization and more integration of work group codes of conduct into the business curriculum. 相似文献
2.
Increasing attention to the issue of child labor has been reflected in codes of conduct that emerged in the past decade in particular. This paper examines the way in which multinationals, business associations, governmental and non-governmental organizations deal with child labor in their codes. With a standardized framework, it analyzes 55 codes drawn up by these different actors to influence firms external, societal behavior. The exploratory study helps to identify the main issues related to child labor and the use of voluntary instruments such as codes of conduct. Apart from a specific indication of the topics covered by the code, especially minimum-age requirements, this also includes monitoring systems and monitoring parties. Most important to company codes are the sanctions imposed on business partners in case of non-compliance. Severe measures may be counterproductive as they do not change the underlying causes of child labor and can worsen the situation of the child workers by driving them to more hazardous work in the informal sector. This underlines the importance of a broad rather than a restrictive approach to child labor in codes of conduct. The paper discusses the implications of this study, offering suggestions for future research. 相似文献
3.
This article describes the theory and process of global business citizenship (GBC) and applies it in an analysis of characteristics
of company codes of business conduct. GBC is distinguished from a commonly used term, “corporate citizenship,” which often
denotes corporate community involvement and philanthropy. The GBC process requires (1) a set of fundamental values embedded
in the corporate code of conduct and in corporate policies that reflect universal ethical standards; (2) implementation throughout
the organization with thoughtful awareness of where the code and policies fit well and where they might not fit with stakeholder
expectations; (3) analysis and experimentation to deal with problem cases; and (4) systematic learning processes to communicate
the results of implementation and experiments internally and externally. We then identify and illustrate the three attributes
of a code of conduct that would reflect a GBC approach. The three attributes are orientation, implementation, and accountability.
The various components of these attributes are specified and illustrated, using website examples from six global petroleum
companies. 相似文献
4.
Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing
policies have been implemented in a growing number of companies. Existing research indicates that this type of governance
codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate
level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content
of corporate whistleblowing policies is important to understand their indirect impact on whistleblowing behaviour. This study
analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing
such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework
was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative
tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The
more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment.
Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential “hotline” facility.
A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection
against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement
of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information
is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they
were involved in. The study’s findings are most relevant to companies without a whistleblowing policy or those that intend
to benchmark their policies, and to pan-European standard setters. 相似文献
5.
Xun Wu 《Journal of Business Ethics》2009,87(1):75-88
While it is widely believed that bribery is ubiquitous among Asian firms, few studies have offered systematic evidence of
such activities, and the dynamics of bribery in Asian firms have not been well understood. The research reported here used
World Business Environment Survey data to examine some distinct characteristics of bribery in Asian firms and to empirically
test 10 hypotheses on determinants of bribery. We find that firm characteristics such as firm size, growth rate, and corporate
governance are important determinants of bribery activities at the firm level, and that Asian firms are more likely to bribe
when faced with fierce market competition, corrupted court systems, convoluted licensing requirements, nontransparent interpretation
of laws and regulations, inefficient government service delivery, and high taxes. 相似文献
6.
Rajib Sanyal 《Journal of Business Ethics》2005,59(1-2):139-145
Corruption Perceptions Index (CPI) scores for 47 countries reported by Transparency International were used to ascertain determinants
of bribe taking in international business. Two sets of independent variables – economic and cultural – were used in a multiple
regression analysis. Results indicate that bribe taking was more likely to be prevalent in countries with low per capita income
and lower disparities in income distribution. Cultural factors such as high power distance and high masculinity in a country
were also likely to be associated with high level of bribe taking. Both economic and cultural factors were important explanatory
factors of bribery. Implications of the findings for combating bribery are discussed.
Rajib Sanyal is an American Council of Education Fellow at George Mason University for 2004–2005, on leave from The College
of New Jersey, where he is a professor of management. Dr. Sanyal has published widely, and is the author of a textbook on
International Management. 相似文献
7.
André Sobczak 《Journal of Business Ethics》2003,44(2-3):225-234
In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law. 相似文献
8.
This paper investigates the regulation of ethical behavior of professionals. Ethical perceptions of South African professionals operating in the business community (specifically accountants, lawyers and engineers) concerning their need for and awareness of professional codes, and the frequency and acceptability of peer contravention of such codes were sought. The existence of conflict between corporate codes and professional codes was also investigated. Results, based on 217 replies, indicated that the professionals believe that codes are necessary and are relatively aware of the contents of such codes. Despite these ethical tendencies, respondents (particularly lawyers) believe that their peers contravene their professional codes relatively often. No significant differences in ethical tendencies between professionals consulting to and those working in business were found. Many respondents were regulated by more than one code of ethics, but few experienced conflict between such codes. In the events of conflict occurring professionals chose to adhere to their professional code above others. 相似文献
9.
Mark John Somers 《Journal of Business Ethics》2001,30(2):185-195
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
10.
This paper examines the impact of Chinese business managers’ moral philosophies on the perception of corrupt payments such
as bribery, kickbacks and gift giving. Business managers from Mainland China were selected as target respondents. As hypothesized
the survey results generally indicate that moral relativism is a significant predictor of Chinese business managers’ favorable
perception of bribery and kickbacks. In examining the attitude toward gift giving, the survey showed that an individual’s
attitude toward gift giving was neither affected by their moral relativism nor by their moral idealism, which implies that
gift giving is widely accepted as legal practice in business in Chinese cultural society.
Part of the paper was presented at the conference of World Business Ethics Forum, Nov. 1–3, 2006 in Hongkong and Macau. 相似文献
11.
Women Workers, Industrialization, Global Supply Chains and Corporate Codes of Conduct 总被引:1,自引:0,他引:1
Marina Prieto-Carrón 《Journal of Business Ethics》2008,83(1):5-17
The restructured globalized economy has provided women with employment opportunities. Globalisation has also meant a shift
towards self-regulation of multinationals as part of the restructuring of the world economy that increases among others things,
flexible employment practices, worsening of labour conditions and lower wages for many women workers around the world. In
this context, as part of the global trend emphasising Corporate Social Responsibility (CSR) in the 1980s, one important development
has been the growth of voluntary Corporate Codes of Conduct to improve labour conditions. This article reviews from a feminist
interdisciplinary perspective the broad academic literature on women workers, covering the more classical debate on women
workers in the industrialization process and entering into women workers in the global supply chains and women workers and
corporate codes of conduct. The main argument is that this research on women workers is crucial to frame the issues of business
ethics and in particular CSR and Codes of Conduct in the context of women in the global political economy. When this crucial
knowledge is ignored, then the ethical policies of the companies also ignore the real situation of the women workers at the
bottom of their supply chains.
This article is based on my PhD on Nicaraguan women workers in factories (maquilas) and banana plantations and corporate codes of conduct (Prieto, 2006, unpublished). 相似文献
12.
This article analyzes the attitudes of United States business professionals toward the issue of international bribery, and
in particular, whether or not having a written code of ethics has an effect on these attitudes. A vignette relating to international
bribery from a widely used survey instrument was employed in a nationwide survey of business professionals to gather information
on ethical attitudes of respondents. Data were also collected on gender of respondents, whether or not respondents were self-employed,
whether or not the respondents’ firms had a written code of ethics, and to what extent the respondents’ firms generated revenues
from international operations. Attitudes concerning whether or not international bribery is ever acceptable exhibited wide
dispersion. Respondents from firms that have a written code of ethics were significantly less likely to find international
bribery acceptable. Firms that generate revenues from international operations were significantly more likely to have a written
code of ethics than were firms which did not generate revenues from international operations. Implications of the findings
for business policy are discussed.
Joseph A. McKinney is Ben H. Williams Professor of International Economics at Baylor University. He was previously on the
faculty of the University of Virginia, and has served as visiting professor to universities in Japan, France, the United Kingdom
and Canada. His research interests include business ethics, international trade policy, and regional economic integration.
Carlos W. Moore is the Edwin W. Streetman Professor of Marketing at Baylor University, where he has been on the faculty for
more than 30 years. His research interests include business ethics, marketing and advertising evaluation, and small business
strategies. He has done consulting on bank marketing and new product development. 相似文献
13.
Bin Jiang 《Journal of Business Ethics》2009,85(1):77-92
Western buying companies impose Supplier Codes of Conduct (SCC) on their suppliers in developing countries; however, many
suppliers cannot fully comply with SCC and some of them even cheat in SCC. In this research, we link contract characteristics
– price pressure, production complexity, contract duration – to the likelihood of supplier’s commitment to SCC through a mediating
process: how the buying companies govern their suppliers. Our structural equation model analysis shows that the hierarchy/relational
norms governance is a perfect mediator of contract characteristics’ effects on the likelihood of supplier’s commitment; the
market governance, an insignificant one. The managerial implications are provided for successfully implementing SCC in global
supply chains. 相似文献
14.
The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of
Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability
to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation
of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm
level. We propose that the accounting profession should reorient its largely input-based Code of Professional Conduct to include
output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code
would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process
at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm
complies or fails to comply with the industry’s voluntary code of conduct.
John D. Neill, Ph.D., CPA, is a professor of accounting at Abilene Christian University and has previously published articles
in numerous journals including the Journal of Business
Ethics, Journal of Accounting Literature, Accounting Horizons, Advances in Accounting,theFinancial Analysts Journal,and theJournal of Accounting, Ethics, and Public Policy. O. Scott Stovall, Ph.D., is an assistant professor of accounting at Abilene Christian University and has published articles
in the Journal of Business Ethics, Management Accounting Quarterly, and Cases from Management Accounting Practice. Darryl L. Jinkerson, Ph.D., is an assistant professor of management and chair of the Management Sciences Department at Abilene
Christian University and was formerly the Director of Assessment and Measurement for Arthur Andersen. 相似文献
15.
Despite increased academic and practitioner interest in codes of conduct, there has been little research into the actual compliance
of suppliers in developing countries with the codes of conduct of multinational corporations (MNCs). This paper addresses
this lack by analysing Chinese suppliers’ level of compliance with Swedish toy retailers’ codes of conduct. Based on unannounced
and unofficial interviews with employees of Chinese suppliers, the study shows that all of the nine studied suppliers breached
some of the standards in the toy retailers’ codes, with over two-thirds of the suppliers not complying with the majority of
the studied standards. While there are different explanations of this lack of compliance, the main explanation seems to be
that Chinese suppliers successfully deceive toy retailers’ monitoring organisations by decoupling the formal monitored part
of their organisation from the actual operational part of their organisation. The paper concludes with a discussion of how
to increase compliance with MNCs’ codes of conduct.
Niklas Egels-Zandén is a PhD student at the School of Business, Economics and Law, Goteborg University, Sweden. His areas
of research are international business and corporate social responsibility, especially in relation to multinational corporations
in developing countries. He has previously published in Journal of Business Ethics, Business Strategy and the Environment,
and Journal of Corporate Citizenship. 相似文献
16.
17.
Vincent Di Lorenzo 《Journal of Business Ethics》2007,71(3):275-299
The Principles of Corporate Governance require that business conduct conform to the law. In recent years, news reports of
business misconduct have cast doubt on a conclusion that conformity is the prevalent practice. This article explores the influence
of law on business conduct by comparing the law’s requirements and purposes with actual business conduct in the market. Specifically,
it explores whether certain legal regimes are more effective than others in inducing greater commitment to legal compliance
by corporate actors. The conclusion drawn is that the prevalent legal regime – a vague common law or legislative mandate –
is typically associated with corporate conduct that evades or ignores the law’s mandate or its underlying purpose.
Vincent Di Lorenzo is Professor of Law; Senior Fellow, Vincentian Center for Church and Society, St. John's University; J.D.
Columbia University (Harlan Fiske Stone Scholar); Associate Articles Editor, Columbia Journal of Law and Social Problems.
Before joining the faculty at St. John's University School of Law, Professor Di Lorenzo was a member of the faculty at The
Wharton School, University of Pennsylvania, and was associated with a major Wall Street firm practicing in the real estate-banking
department. He is a member of the American Bar Association and the New York State Bar Association. Professor Di Lorenzo has
authored many articles and books in the banking, legislation and real estate areas. 相似文献
18.
The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and universities. Survey respondents were generally supportive of the concept of codes of ethical conduct in colleges and universities. The results of this study indicate that college codes of conduct tend to follow a "low road" approach. The results also suggest the following needed improvements in college and university codes of conduct: (1) greater emphasis on preventing financial, scientific, and academic fraud; (2) more inclusion of the faculty in the process; and (3) establishment of a proper process for implementation of the code. 相似文献
19.
Donald F. Arnold Richard A. Bernardi Presha E. Neidermeyer Josef Schmee 《Journal of Business Ethics》2007,70(4):327-340
Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations,
this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context.
We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary
by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism,
and Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses
to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’
country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that
these country differences associate with Hofstede constructs of Individualism and Masculinity. 相似文献
20.
The ability to enforce the provisions of a code of conduct influences whether the code is effective in shaping behavior. Enforcement relies in part on the willingness of organization members to report violations of the code, but research from the business and educational environment suggests that fewer than half of those who observe code violations follow their organizations procedures for reporting them. Based on a review of the literature in the business and educational environments, and a survey of 3605 students at a mid-sized comprehensive university, this paper attempts to make conceptual sense of the non-reporting phenomenon. We present a conceptual framework based on four distinct factors which we have labeled: (1) factual non-responsibility; (2) moral non-responsibility; (3) consequential exoneration; and, (4) functional exoneration. Each of these factors suggest a different remedial strategy as well as provide a theoretical foundation for future research. Testable propositions for future research are developed, and some implications for organization leaders are discussed. 相似文献