The Impact of Codes of Ethics on Decision Making: Some Insights from Information Economics

Although it is suggested that an important role for codes of ethics is to influence decision making, the little research into the impact of codes of ethics on decisions finds little impact. Insights from information economics help to explain this.If an individual will select (forego) the action that a code of ethics indicates to be ethical (unethical) in the absence of a code, then expressing that position in a code of ethics will have no impact on the action chosen. Even if the individual will select (forego) the action that a code of ethics indicates to be unethical (ethical) in the absence of a code, the presence of a statement in the code of ethics must cause the individual's beliefs to change enough so that he or she changes actions. This can be a fairly high obstacle.     

互联网和数字化情境中的零售新机制——马克思流通理论启示与案例分析

为了探讨互联网、数字经济背景下的零售本质及其创新机制,本文从马克思流通理论出发,认为无论基于社会再生产视角还是商业资本视角,零售的本质始终在于作为关键的"交换"要素而发挥"媒介供需"的功能,应重视发挥零售识别需求、引导生产的联动机制,而零售商业资本则通过专业化的零售活动以保证更高的媒介效率,亦即以"质效担保"而更好发挥零售最本质的媒介功能。互联网和数字化技术不是对社会再生产基本规律的突破,从而也不改变零售的媒介本质,而是引发了具体的媒介机制的变化。适应互联网长尾需求的极大显现和"拉"式产销逻辑的转化,利用数字化驱动引导形成高度适应需求动态的柔性生产,是零售深度媒介供需的新机制,也是数字化零售引领形成经济增长新动能的体现。本文还进一步应用案例研究法佐证了上述机制。     

Theory of Planned Behavior and Ethics Theory in Digital Piracy: An Integrated Model

Since digital piracy has posed a significant threat to the development of the software industry and the growth of the digital media industry, it has, for the last decade, held considerable interest for researchers and practitioners. This article will propose an integrated model that combines the theory of planned behavior (TPB) and ethics theory, the two theories that are most often used in digital piracy studies. Data were obtained from university students in China, and the model was examined using the structural equation model (SEM). The results show that moral obligation and justice, derived from ethics theories and TPB variables, such as attitude, subjective norms, and perceived behavioral control, influence the behavioral intentions of individuals to commit digital piracy. The attitude of individuals toward digital piracy is also found to be influenced by perceived benefits, perceived risk, and habit.     

An Empirical Validation of Perceived Importance and Behavior Intention in IT Ethics

Robin et al. (1996) suggested a new construct when studying ethical behavioral intention which they entitled PIE (perceived importance). They empirically tested the PIE construct and found it to significantly impact both ethical judgment and behavioral intention. The present study extends and validates Robin et al.s work on PIE using a different context, different scenarios and a different sample. The findings indicate strong support for the validity of Robin et al.s PIE instrument and show PIE to significantly influence ethical judgment (attitude) and behavioral intention. This study also indicates the sex of the individual affects the individuals perception of importance and is a significant influence of ethical judgment and behavioral intention. Future ethical models and studies should include PIE as a possible influence on behavioral intention.Timothy Paul Cronan is Professor of Information Systems and M.D. Matthews Lecturer in Business at the University of Arkansas, Fayetteville. Dr. Cronan received his D.B.A. from Louisiana Tech University and is an active member of the Decision Sciences Institute and The Association for Computing Machinery. He has served as Regional Vice President and on the Board of Directors of the Decision Sciences Institute and as President of the Southwest Region of the Institute. In addition, he has served as Associate Editor MIS Quarterly. His research interests include ethics in computing, local area networks, downsizing, expert systems, performance analysis and effectiveness, and end-user computing. His publications have appeared in Decision Sciences, MIS Quarterly, OMEGA The International Journal of Management Science, The Journal of Management Information Systems, Communications of the ACM, Journal of End User Computing, Database, Journal of Research on Computing in Education, Journal of Financial Research, as well as in other journals, and Proceedings of various Conferences. Lori N. K. Leonard is an Assistant Professor of Management Information Systems at the University of Tulsa. Dr. Leonard received her Ph.D. from the University of Arkansas and is an active member of the Decision Sciences Institute. Her research interests include electronic commerce, electronic data interchange, ethics in computing, simulation, and data warehousing. Her publications have appeared in Journal of Computer Information Systems, Information & Management, Journal of the Association for Information Systems, Journal of Organizational Computing and Electronic Commerce, Journal of End User Computing, as well as in other journals, and Proceedings of various Conferences. Jennifer Kreie is Associate Professor in Business Computer Systems at New Mexico State University. Dr. Kreie received the Ph.D. from the University of Arkansas. Her research interests include ethics in computing, end-user computing, systems development, and computer-aided instruction. She is an active member of the Decision Sciences Institute, the Association of Computing Machinery and the Association of Information Technology Professionals. Her publications have appeared in Communications of the ACM, Decision Support Systems, Journal of End User Computing, Journal of Accountancy, and the National Accountant as well as Proceedings of several Conferences.     

中国财政学研究态势——基于2006-2015年六刊发文的统计分析

财政学研究的基本态势对财政学人的未来研究和财政学科的未来发展具有重要意义.本文通过分析六种中文经济学权威期刊2006-2015年发表的财政学论文,从研究主体、研究主题、研究方法三方面揭示了我国近10年财政学研究的基本态势.研究结果表明,我国近年来财政学研究成果的整体态势呈现总量平稳、稳中有升的特点.研究机构整体符合“二八定律”,地域特征明显,财经类院校和研究机构是研究重镇,而综合性大学体现了更高的影响力,博士招生规模、重要科研项目数对研究机构评价指标影响显著.研究个体的机构集中度较高,在京学者表现出众,性别比例严重失调,产出力和影响力排序差别较大,高影响力学者趋于年轻化,地域和重要科研项目数对个体评价指标具有显著影响.研究主题较为多样化,现实问题导向特征明显,服务于我国经济改革发展决策.研究方法愈加规范,采用实证分析方法的论文数量和比例逐年递增,其中大多采用计量分析方法,面板回归模型相关方法被广泛应用.     

同属顾客干预顾客不当行为的影响机制研究——基于计划行为理论视角

文章基于计划行为理论视角,对在遭遇顾客不当行为情境下,同属顾客干预顾客不当行为的影响机制进行了探究。在深度访谈、调查问卷法基础上,研究发现:顾客不当行为的严重程度、同属顾客对顾客不当行为的感知可控性分别与同属顾客的干预意向存在正、负相关关系,同属顾客的干预意向与干预行为存在正相关关系。另外,同属顾客的感知实力不仅正向影响干预行动,还会调节干预意向和干预行为的关系;当同属顾客感知实力较低时,会减弱干预意向和干预行为的关系。     

Business Ethics and the Origins of Contemporary Capitalism: Economics and Ethics in the Work of Adam Smith and Herbert Spencer

Both Adam Smith and Herbert spencer, albeit in quite different ways, have been enormously influential in what we today take to be philosophies of modern capitalism. Surprisingly it is Spencer, not Smith, who is the individualist, perhaps an egoist, and supports a "night watchman" theory of the state. Smith's concept of political economy is a notion that needs to be revisited, and Spencer's theory of democratic workplace management offers a refreshing twist on contemporary libertarianism.     

Toward an Understanding of Religiousness and Marketing Ethics: An Empirical Study

This study examines the influence of religiousness on different components of marketing professionals' ethical decision making: personal moral philosophies, perceived ethical problem, and ethical intentions. The data are from a national survey of the American Marketing Associations' professional members. The results generally indicate that the religiousness of a marketer can partially explain his or her perception of an ethical problem and behavioral intentions. Results also suggest that the religiousness significantly influences the personal moral philosophies of marketers.     

The Role of Business Ethics in Merger and Acquisition Success: An Empirical Study

The purpose of this paper is to explore job performance, mergers and acquisitions (M&A) from an ethical perceptive. A great number of studies have extensively discussed the link between M&A and performance; however, most focused on the financial functions and strategy selections. Although ethical issues emerge in the M&A process, it is a less studied area. This study adopted the structural equation modeling approach to empirically test our hypotheses. Based on 264 samples from financial companies, data analyses indicated that ethical conduct in M&A is significantly correlated with employee job performance. Ensuring employment security and caring practices can significantly explain organizational commitment. Organizational commitment also plays a significant mediating role between a company’s ethical conduct and employee job performance. Managerial implications are also provided.Carol Yeh-Yun Lin is a Professor of the Department of Business Administration at National Chengchi University in Taiwan. She received her Ph.D. in Human Resource Development from the University of Texas at Austin in 1992. She has published previously in the Journal of Small Business Management, Journal of Psychology, Journal of Engineering and Technology Management, Industrial Relations Journal, International Journal of Human Resource Management, and a number of other scholarly journals. Yu-Chen Wei is a doctoral candidate of the Department of Business Administration at National Chengchi University. Her research interests include intellectual capital, high-performance work system and business ethics.     

90后大学生网络表达特点与高校管理创新的实证研究——以对外经济贸易大学为例

本文界定了网络表达概念,研究了90后大学生网络表达的影响因素和性别差异。主要发现包括:90后大学生的现实生活更多地影响其网络生活;90后大学生网络活跃度与家庭状况和家庭所处经济社会环境不相关;男生网络活动倾向于寻求资讯,女生倾向于交流;女生比男生更倾向于使用网络语言。并进一步发现了网络表达选择机制,最后提出了高校学生管理和教学管理创新的建议。     

企业集团内部资本市场功能异化的行为金融学解析

我国大型企业集团的成长往往得益于其较为完善的内部资本市场,集团利用内部资本市场实现资金的自由调配和便利地融取资金。目前,由于我国企业集团内部资本市场部分地被异化为利益相关者自我获利的渠道,运用传统主流金融学理论不能合理解释这些功能异化的本质。本文尝试运用行为(公司)金融学来解释企业集团内部资本市场的功能异化问题,以扩展内部资本市场的理论研究。     

中国利用外资实践的功能评价与战略选择——基于经济与管理学视角的实证描述

对中国利用FDI的长期实践的观察和计量研究表明，吸引外资对于促进中国国内竞争的制度效应也已显现；随着世界经济科技的新发展和投入要素结构的新变化，外资流入在持续显示其对中国区域经济发展的重要作用的同时，开始构造新的影响区域经济发展的功能机制；FDI活动对中国贸易流向和贸易关系变化的影响也在不断加深。面对全球化在微观层面日益深入、广泛地分解企业价值链和国际分工模式向“波谱模式”转变的重要契机，重新审视和调整中国利用外资的政策和战略，要求以提高科技含量和产业结构升级为中心，多样化利用外资；对中国过去行之有效的外资政策实施科学评估并加以必要的改进；建立起地区间利用外资的政策协调机制。     

资产专用性、不确定性与交易的治理模式——基于农业龙头企业与农户间交易的实证研究

交易的治理模式包含正式的合约治理与非正式的关系治理两种,影响治理模式选择的因素很多,其中不确定性和资产专用性是被广泛讨论的两个主要因素,但关于他们的作用却仍然没有统一的研究结论。本文利用来自农业龙头企业与农户间交易的数据,试图在这一特定情境下,对不确定性与资产专用性将如何影响交易的治理模式进行分析。研究发现,相对合约治理来说,农业龙头企业与农户间的关系治理能够更好地应对资产专用性和不确定性带来的风险;而农业龙头企业投入的物质资产专用性的增加也应该伴随着更多的合约治理。本文的研究结果对我国农业龙头企业和农户合作的治理模式选择有一定的实践指导意义。     

Ethics and Marketing on this Internet: Practitioners' Perceptions of Societal, Industry and Company Concerns

The astonishing growth of the Internet coupled with its unique capabilities has captured the attention of the marketing community. Although many businesses are acknowledging the importance of a Web site, to date, little attention has been given to the business community'sperceptions of the ethicality of this new medium. A national sample of marketing executives was surveyed regarding their perceptions of: (1) regulation of the Internet, (2) the potential ethical issues via Internet marketing facing their industry, and (3) the role of ethics and Internet marketing in their organization. Results and recommendations for incorporating Internet ethical guidelines into organizations are discussed.     

运用TAM模型的网络口碑采纳机理分析:虚拟社区参与行为情境下的实证研究

本文从工具性信息搜寻和情感性社交互动两类虚拟社区参与方式出发,构建虚拟社区参与行为情景下的网络口碑采纳模型,通过问卷统计实证研究,系统分析了不同虚拟社区参与方式对网络口碑采纳意向的影响机理。研究结果表明,虚拟社区参与行为通过网络口碑感知有用性和感知信任度等中介变量,来影响虚拟社区成员对网络口碑的采纳意向。同时,不同类型的参与方式对网络口碑采纳意向的影响存在显著差异性。     

交叉上市对于投资效率的影响——一个双案例的探索性研究

本文提出交叉上市对企业投资效率的治理效应具有状态依存性,并进行探索性案例分析.首先,基于Richardson(2003)模型利用系统GMM方法测量我国A股主板上市企业1992-2013年期间的投资效率,发现上市企业普遍面临融资约束而呈现出投资不足;但其中交叉上市企业却普遍表现为投资过度.在此基础上,分别选取交叉上市前面临投资不足的招商地产和面临投资过度的中兴通讯进行案例分析,发现交叉上市能有效缩小投资不足程度,却显著扩大投资过度程度.本文通过案例间比较所得出的初步结论,构建起一个分析交叉上市影响企业投资行为的理论框架,为后续的大样本实证研究奠定重要基础.     

人格因素影响机遇决策行为的实证研究

机遇决策行为属于一种非常规决策,决策时间敏感,决策信息动态关联,因而需要决策者发挥主观能动性,并承担一定的风险.文章提出,不同人格特质的决策者在面临相同机遇决策情境时会产生不同的心理与行为反应,人格因素中的果敢性和安详机警性与机遇决策水平之间呈显著的正相关关系,而内外向性与机遇决策水平之间的相关性较差.     

技术创新与出口行为差异:基于Bootstrap技术进步指数的分析

利用2001-2006年通用设备制造业等六个行业的数据,本文以bootstrap技术进步指数度量技术创新,考察对中国企业出口行为的影响。多元logit回归结果显示,相对于不出口,技术创新对企业持续出口、间断出口和新出口均有促进作用。相对于间断出口,技术创新提高企业持续出口的概率。这一结果在各种稳健性检验中没有变化。对技术创新边际效应的估算表明,技术进步指数每上升一个单位,可提高企业持续出口的概率2.5%。     

Managerial Ethics: An Empirical Study of Business Students in the American University of Beirut

This is a study that investigated the extent of use of the three principles of ethics – utility, morality, and justice – in managerial ethical decision making, in addition to the personal attitude towards them. It involved undergraduate and graduate business students (total N=163) from the Olayan School of Business in the American University of Beirut, Lebanon. Two kinds of measurements were done: self assessment, and testing with the Saschkin’ s Managerial Value Profile (1997). It showed that morality was the overriding ethical principle used, especially in the graduate group (professionals). Business students still believed in the justice system despite the weakness of the country’s law. Utility was the least used, although males were found to be more utilitarian than females. Finally there was no relation between personal attitudes toward the three ethical principles, and the intentional behavior when faced with ethical dilemmas. The findings were discussed and recommendations were given.     

基于演化博弈模型的企业伦理治理动态均衡稳定性研究

本文回顾了国内外学者一些关于企业伦理的理论成果及其研究方法,然后基于演化博弈模型,分析了企业伦理治理的动态均衡稳定性,结果表明,企业伦理治理是个复杂的过程,其演化均衡受博弈双方支付参数的影响并且和整个系统的初始状态有关.