The Impact of Work-Related Values on the Readiness to Change in Estonian Organizations

This study contributes to our understanding of how work-related values, including ethics, are connected with the readiness to change in Estonian organizations. Research in Estonian companies involved 747 respondents. The author examined the influence of work-related values on attitude towards change and organizational learning. Empirical research in Estonian organizations indicates that work-related values predict attitude towards change and organizational learning. This study indicates the need for ethical conduct to achieve a competitive advantage in Estonia. Guidelines for managers and a model of value-based change management are subsequently developed.     

Fostering Values in Organizations

Today, values hold a prominent place both in business ethics and in organization theory. However, there persists considerable confusion about what these values are and what role they play in these theories and, therefore, how they can be developed both within the individual and within the organization. Therefore, this paper seeks to define a conception of values based on a theory of human action that can provide a basis for an organization theory, and to propose a series of ideas about how personal and organizational values can be fostered.     

Cultural Values and International Differences in Business Ethics

We analyze ethical policies of firms in industrialized countries and try to find out whether culture is a factor that plays a significant role in explaining country differences. We look into the firm’s human rights policy, its governance of bribery and corruption, and the comprehensiveness, implementation and communication of its codes of ethics. We use a dataset on ethical policies of almost 2,700 firms in 24 countries. We find that there are significant differences among ethical policies of firms headquartered in different countries. When we associate these ethical policies with Hofstede’s cultural indicators, we find that individualism and uncertainty avoidance are positively associated with a firm’s ethical policies, whereas masculinity and power distance are negatively related to these policies. Bert Scholtens received his Ph.D. at the Universtiy of Amsterdam. Since 1999 he has been working at the Department of Finance of the University of Groningen, the Netherlands. His research particularly looks into the interaction between financial institutions and corporate social responsibility. He has published in, among others, Ecological Economics, Journal of Banking and Finance, Finance Letters, Journal of Investing, Sustainable Development, and Journal of Business Ethics. Lammertjan Dam is a Ph.D. student at the Universtiy of Groningen. He expects to defend his thesis about the integration of corporate social responsibility in economic valuation in Summer 2007.     

上司支持感对员工工作态度和沉默行为的影响

采用问卷调查法,以珠三角地区企业组织的485名员工为研究对象,探讨了上司支持感对下属的组织承诺和工作投入两种工作态度以及沉默行为的影响及其作用机制.结构方程模型分析的结果表明:上司支持感对组织承诺和工作投入均具有显著的正向影响,对沉默行为具有显著的负向影响;上司信任和心理安全在上司支持感与组织承诺、工作投入以及沉默行为之间均起完全中介作用.     

对中国企业推行项目管理的文化思考

项目管理是一系列的工作价值观和独特的管理哲学。在我国企业中推行项目管理,要以进行相应的文化变革为切入点,把项目管理所要求的价值观内在化,使企业文化在潜移默化中朝着适应项目管理的方向发展,形成新的文化氛围,使员工形成“对事不对人”的价值观,把时间和精力用在开创性的工作上。     

‘The Impact of Corporate Ethical Values and Enforcement of Ethical Codes on the Perceived Importance of Ethics in Business: A Comparison of U.S. and Spanish Managers’

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.     

Inspiration and Cynicism in Values Statements

The adoption of codes of ethics or values statements is intended to guide everyday decisions, as well as to influence the perceptions of external stakeholders. Questions have emerged in the literature about whether the effort to substantively direct decision-making in an organization is marginalized by the more obvious symbolic role of values statements. Here the perceived impact of values statements (defined broadly) on decision-making in organizations is explored, and a number of positive effects observed. Respondents report that values statements create positive externalities providing guidelines for decision-making, increasing accountability, and clarifying expectations. Yet, both cynicism and perceived management hypocrisy emerged in the survey, which together had strong negative effects on the perceived decision-making impact of values statements. Finally, positive external effects (e.g., more symbolic effects) are almost never mentioned by respondents who give their firms high marks on the quality of values statement development, training, and implementation. Yet, such external effects get significantly greater representation in the comments of respondents who report less substance in their firms’ values statement development and implementation processes. In all, the results suggest that the substantive and symbolic roles of values statements are not independent and that external symbolism without internal legitimacy may in the long-run be problematic.     

关于社会主义核心价值观三个问题的思考

什么是社会主义核心价值观,为什么要培育和践行社会主义核心价值观,怎样培育和践行社会主义核心价值观,这是当前人们普遍关注的三个基本问题。本文认为“三个倡导”的社会主义核心价值观是社会主义核心价值体系的高度凝聚和集中表达,是国家层面的价值目标、社会层面的价值导向和个人层面的价值准则的统一,实现了马克思主义价值观与时代精神和中国传统价值观的融合,构成了社会主义实践运动的指针、文化强国建设的方向、制度安排的灵魂。     

9/11 Impact on Teenage Values

Did the September 11, 2001 terrorist attacks on the U.S. cause the values of teenagers in the U.S. to change? Did their previously important self-esteem and self-actualization values become less important and their survival and safety values become more important? Changes in the values of teenagers are important for practitioners, managers, marketers, and researchers to understand because high school students are our current and future employees, managers, and customers, and research has shown that values impact work and consumer-related attitudes and behaviors. Further, studies that compared higher to lower performing for-profit and not-for-profit companies have found that higher performing organizations had strong values that permeated their organizations [Collins J. C., and J. I. Porras: 1994, Built to Last: Successful Habits of Visionary Companies (New York, Harper Business); O’Reilly, C. A. and J. A. Chatman: 1996, in B. M. Staw and L. L. Cummings (eds.), Research in Organizational Behavior, vol. 18 (JAI Press, Greenwhich, CT), pp. 157–200; O’Reilly, C. A.: 1989, California Management Review 31(4), 9–25; Posner, B. Z., and W. H. Schmidt: 1996, Public Personnel Management, 25(3), 277–298; Rousseau, D.: 1990, Group and Organization Studies 15(4), 448–460; Schein, E. H.: 2004, Organizational Culture and Leadership. San Francisco, Jossey Bass)]. While one study of adults found value changes, no known studies have explored if the values of teenagers also changed post-9/11. This study filled that research gap by exploring the values of a random sample of 1000 U.S. teenagers in grades 9 to 12 pre- and post-9/11, using a demographic questionnaire and the Rokeach Value Survey. The research results indicated that teenage survival, safety, and security values (a world at peace, freedom, national security, and salvation) increased in importance while their self-esteem and self-actualization values (a sense of accomplishment, inner harmony, pleasure, self-respect, and wisdom) decreased in importance, mirroring the changes for adults. The meaning of these findings for practitioners, managers, marketers and researchers was discussed.     

The Relationship of Leadership Style and CEO Values to Ethical Practices in Organizations

This study analyzes the relationship between CEO values, leadership style and ethical practices in organizations. The ethical practices of formal statement of ethics and diversity training are included in the study, as well as four categories of values based on Rokeach's (1973) typology including personal, social, competency-based and morality-based. Results indicate that all four types of values are positively and significantly related to transformational leadership, with transactional leadership positively related to morality-based and personal values, and laissez-faire leadership negatively related to competency-based values. When size of company and values are controlled, transformational leadership explains a significant amount of change in formal statement of ethics, and transactional leadership explains a significant amount of change in diversity training.     

Ethics Codes and Sales Professionals' Perceptions of Their Organizations' Ethical Values

Most large companies and many smaller ones have adopted ethics codes, but the evidence is mixed as to whether they have a positive impact on the behavior of employees. We suggest that one way that ethics codes could contribute to ethical behavior is by influencing the perceptions that employees have about the ethical values of organizations. We examine whether a group of sales professionals in organizations with ethics codes perceive that their organizational context is more supportive of ethical behavior than sales professionals in companies without codes. After accounting for the effect of several covariates, our results indicated that sales professionals employed in organizations with codes of ethics perceived their work environments to have more positive ethical values than did other sales professionals.     

80年代以来中日妇女生育观变化比较研究——以北京和东京为例

试图从历史研究的方法出发,以北京和东京妇女的婚姻观念和生育观念变化为例,比较80年代以来中日妇女生育观念变化的同一性与差异性,探索产生差异的不同社会制度、经济发展程度,以及关于妇女社会作用的不同观念及不同的社会心理影响。     

Integrating Business and Ethical Values Through Practitioner Dialogue

In practice, the relationship between business and ethics is not well-settled. In the past, organisations have developed an interest in setting value charts but this has been approached from a purely managerial perspective following the momentum and interest aroused by research on organisational cultures. Although interest in managing organisational cultures has slowly died down, for both theoretical and practical reasons we argue that there are feasible ways to explore values as part of an organisational culture. Indeed it is our claim that it is feasible and productive to discuss values within organisations. However, rather than developing sophisticated theoretical frameworks, more efforts should be put into thinking about the conditions under which participants can enter into productive dialogue. It is our claim that if processes are carefully examined people within organisations can make better sense of their work and discover their own perspective to account for what they actually do and to project themselves into what they think they should be doing. Thus, values identified within the organisation can eventually reach a point where they become an expression of a shared commitment. The experience we describe aims to illustrate only one example of a concrete application of this approach.     

A Holistic Corporate Responsibility Model: Integrating Values,Discourses and Actions

The corporate responsibility (CR) discussion has so far been rather fragmented as academics tackle it from their own areas of expertise, which guarantees in-depth analyses, but leaves room for broader syntheses. This research is a synthetic, interdisciplinary exercise: it integrates philosophical, psychological and managerial perspectives of corporate responsibility into a more holistic CR-model for the benefit of academics, companies and their interest groups. CR usually comprises three areas: environmental, social and economic responsibilities. In all these areas there should be a match between corporate values, discourses and actions. The aim of this multidisciplinary research is to build a CR-model by integrating (1) utilitarian/egoistic, duty/rights/justice and virtue ethical corporate values with (2) increased consciousness of psychological defences in corporate discourses, in order to achieve (3) responsible environmental, social and economic corporate actions. The resulting CR-model can be tested in companies and executed through corporate strategic and operational management. This paper was presented at the European Academy of Management (EURAM) Conference in Munich, 4–7 May 2005 (Ketola, 2005a). I would like to thank professor Stephan Laske for his insightful comments at the conference, which enabled me to revise the paper. Many thanks also for the anonymous reviewers of this journal for their further advice on finalizing the article. Tarja Ketola is Associate Professor of Sustainable Development at the University of Vaasa, Finland, and Adjunct Professor of Environmental Management at the Turku School of Economics, Finland. She took her Ph.D. at Imperial College, University of London, and worked as a Lecturer in the Department of Management Studies at Brunel University before returning to Finland. Her research interests include eco-psychological leadership, strategic environmental management and corporate responsiblity. She has written books and published articles in many journals, including Business Strategy and the Environment, Corporate Social Responsibility and Environmental Management, Journal of Business Ethics, Sustainable Development and Long Range Planning.     

Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors

The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions.     

The Impact of Ethics Education on Reporting Behavior

We examine the impact of an ethics education program on reporting behavior using two groups of students: fourth year Masters of Accounting students who just completed a newly instituted ethics education program, and fifth year students in the same program who did not receive the ethics program. In an experiment providing both the opportunity and motivation to misreport for more money, we design two social condition treatments – anonymity and public disclosure – to examine whether or to what extent ethical values are internalized by students. We find that when participants are anonymous, misreporting rates are nearly the same regardless of ethics program participation. However, when their reporting behavior is made public to the cohort, participants who completed the ethics program misreported at significantly lower rates than those who did not receive the ethics program. The results suggest that ethics education does not necessarily result in internalized ethical values, but it can impact ethical behavior.     

Managerial Values and Practices Sharing Common Cultural Heritage: A Comparison of Cultural Values in Hong Kong,Taiwan and the People's Republic of China

ABSTRACT

This paper explores managerial values and practices in three rapidly growing economies in Asia: Hong Kong, Taiwan, and the People's Republic of China. Differences and similarities in six cultural dimensions were investigated. Although participants in the present study share a common cultural heritage, their cultural values may be very different. Implications for cross-cultural research and practical applications are explored.     

Impact of MBA Education on Students’ Values: Two Longitudinal Studies

The impact of 2-year residential fulltime MBA program on students’ values was studied using a longitudinal design and data collected over 7 years from a business school in India. Values were measured when students entered the program, and again when they graduated. Sample in Study 1 consisted of 229 students from three consecutive graduating classes. Rank-order or ipsative measure of values was used. Results of matched sample t-tests show that self-oriented values like a comfortable life and pleasure become more important and others-oriented values like being helpful and polite become less important over 2 years. The moderating role of sex and functional specialization are also analyzed. Study 2 used a non-ipsative measure of values and a sample of 138 students from two consecutive graduating classes. Results show that management education enhances self-monitoring and importance of self-oriented values and reduces the importance of others-oriented values. The effect on both sets of values remains significant even after controlling for self-monitoring.     

皖北某市工伤死亡赔偿的现状、问题及对策

通过对皖北某市工伤死亡赔偿实践的全面考察,可以发现现行工伤保险死亡赔偿制度中存在的问题与不足,因此,国家应在建制理念上以公平、正义、共享的时代要义取代以前保障稳定的制度理念:适度调整和扩大工亡职工供养亲属抚恤金享受范围;提高工伤保险工亡待遇标准;以工亡职工为本,切实改进工伤保险与民事损害赔偿竞合时的赔付流程.