宗教文化视角下东西方商业伦理观差异比较及启示

商业伦理影响着经济的进步,宗教文化影响着商业伦理的发展,在历史变迁中,宗教文化对东西方商业伦理观存在着不同程度的影响。文章论述了商业伦理的内涵及其与宗教文化的关系,阐述了宗教文化视角下东西方商业伦理观在金钱观念、契约观念、诚信观念和社会责任观念四个方面存在着差异,并进行了比较分析。根据对东西方商业伦理观的差异分析,得出结论并从四个方面得出相应的启示以提升中国商业伦理水平。     

The practice of business ethics in China: we need a parent

This paper addresses the practice of business ethics in China. It begins with a literature review. Using a traditional cultural framework it then analyses the role of the state in China. A comparison is made between the evolution of Chinese social and political forms and those of the West, and the consequences of those differences for the question of auto-organisation in China are described. After commenting on the reality of business ethics in China, the paper concludes that the practice of business ethics in China needs the guiding 'parental' hand of government.     

In Search of Instruments. Business and Ethics Halfway

Business ethics has gradually acquired a stable status, both as an academic discipline and as a practice. Stakeholdership is recognised as a guiding concept, business has widely accepted that it has a license to operate to win from society at large, and operational instruments such as codes of ethics and forms of ethical auditing and accounting take shape more and more. Yet lacunae remain. Three are mentioned explicitly. Business ethics has to improve its relations with business law, the concept of competition deserves much more ethical attention than it has received up to now, and the shifting relations between the market, governmental agencies and civil society require the elaboration of an institutional business ethics.     

Teaching Business Ethics in Transitional Economies: Avoiding Ethical Missionary

North American and West European academics are accepting offers to speak or teach about business ethics to audiences in countries with transitional economies. Such engagements should not be accepted without an appreciation for the challenges involved. This paper outlines the dynamics of business ethics in these former communist countries and describes circumstances relating to ethical training, and course content and pedagogy. A concluding section of the paper identifies some guidelines that instructors should consider before becoming involved with ethical training in transitional economies. The principle message to be received from this paper is that instructors should avoid being ethics missionaries with preconceived ideals.     

Why An International Code of Business Ethics Would Be Good for Business

Many international business training programs present a viewpoint of cultural relativism that encourages business people to adapt to the host country's culture. This paper presents an argument that cultural relativism is not always appropriate for business ethics; rather, a code of conduct must be adapted which presents guidelines for core ethical business conduct across cultures. Both moral and economic evidence is provided to support the argument for a universal code of ethics. Also, four steps are presented that will help ensure that company ethical standards are followed internationally.     

Business Ethics in the Greater China Region: Past,Present, and Future Research

While business ethics has generated a great deal of research internationally over the last few decades, academic reviews of the business ethics literature remain limited. Moreover, there has been little attempt to date to analyze this literature specifically in the Greater China region, which has been experiencing rapid socioeconomic growth and dynamic evolution of business ethics in recent decades. This paper addresses this research gap by undertaking a comprehensive and critical appraisal of the business ethics literature on Greater China. In particular, it maps out the existing research findings, identifies limitations in methodology, and suggests future directions for business ethics research in this region. The findings indicate that the scholarly interests cover 24 research themes, including corporate social responsibility and social performance; ethical beliefs, judgment, values, decision-making, and culture; workplace ethics and behavior; marketing ethics and consumer behavior; and sustainability. This review reveals a growing imbalance between empirical and conceptual/theoretical studies on business ethics. In addition, the published works covered in this review heavily rely on survey method and convenience sampling, with a predominant focus on a single individual level of analysis. Importantly, this study identifies four directions for future research: contextualized theoretical development, addressing multilevel research, developing research design tailored to the Chinese context, and ensuring more diversified and rigorous data collection.     

Confucian Business Ethics and the Economy

Confucian ethics as applied to the study of business ethics often relate to the micro consideration of personal ethics and the character of a virtuous person. Actually, Confucius and his school have much to say about the morals of the public administration and the market institutions in a more macro level. While Weber emphasizes the role of culture on the development of the economy, and Marx the determining influence of the material base on ideology, we see an interaction between culture – specifically Confucian business ethics – and the economy. In this paper, we are going to study this interaction in several crucial stages of development of Confucianism. The paper concludes by postulating the relevance of Confucian business ethics to the global knowledge economy.     

建设节约型社会的经济伦理解读

节约是人类传统的伦理品质,在人口激增和资源短缺的双重压力下,宏扬节约这一传统美德在当代具有特别重要的意义。理念是行动的先导,伦理与经济之间有着紧密的联系,社会经济的健康发展需要正确的伦理导向。我国社会主义市场经济建设要建立现代经济伦理观,实现从“经济人”向“社会人”的转变,以提高全民族的道德水平和社会责任感,为社会主义现代化建设提供精神动力。在科学发展观指导下实施建设节约型社会发展战略,是目前我国资源短缺现状的客观需要,是关系到国计民生和民族未来的重大战略举措,是中华民族传统美德和生存智慧在当代的表现。建设节约型社会需要确立合理的伦理规范、发展循环经济和实施清洁生产。     

A new look at ethics in international business

In many countries there are stated rules that gift-giving and solicitation in business practice are unethical and prohibited. However, except for the American FCPA, all the rules and guidelines seem to govern only domestic business practices and there are no clear-cut rules for international business practices in this respect. This study investigates gift-giving and solicitation in international business practice, using the data collected from 111 New Zealand international business firms. The research findings show variable conduct and contradictory attitudes. These findings suggest that, with the variety of ethical standards and levels of morality which exist in different cultures, neither Deontology nor Utilitarianism could be the answer to the dilemma of ethics and pragmatism that faces today's international business managers. Instead, “Culturalism,” as developed in this study, should be the guiding principle to international business ethics.     

Twenty Years of European Business Ethics – Past Developments and Future Concerns

Over the past 20 years business ethics in Europe witnessed a remarkable growth. Today business ethics is faced with two challenges. The first comes from the social sciences and consultants who have both reclaimed the topics of business ethics, regretfully often at the loss of the proper ethical perspective. The second comes from the remarkable rise of corporate social responsibility which has pushed aside the mainstream business ethics methodology with its emphasis on moral deliberation by the individual. These challenges can be tackled by an institutional transformation in business ethics that links up to the long-standing European tradition of institutional analysis of the market. The second remedy is an enlargement of the research agenda in business ethics by coming closer to other parts of applied ethics where the business ethics view is at this moment grossly neglected.     

A Chinese Perspective: Business Ethics in China Now and in the Future

China now manufactures or assembles over 50% of the world’s products. However, the world has been reeling from daily accounts of defective “Made in China” products. China has been at the forefront of growing concern, not only about its products and enterprises, but also about its business ethics. This article analyzes recent events connected with the Made in China label from the perspective of evolving Chinese business ethics. Part 1 analyzes three of these events. Part 2 details and analyzes the state of business ethics in China today. Part 3 concludes by exploring the future of business ethics in China. The main conclusion is that business ethics in China faces two kinds of ethical challenges: how to restrict the lawless in as short a period of time as possible and how to protect and advance the interests of employees, investors, and the public through corporate management and public administration.     

Business ethics: is it useful? – An empirical study of Chinese enterprise

There are many ethical issues that arise during the period of transition from a planning economy to a market economy. Academics and researchers on ethics appear to think that business and ethics overlap. However, this paper addresses the relation between business and ethics from the perspective of business people. From a historical and cultural perspective, the connection between business and ethics is relevant. But in practice business people only sometimes regard this connection as useful, most of the time considering the two as being quite separate. In interviews of 21 people who are owners, chief executive officers or senior managers in state–owned or private enterprises, this study found that business ethics is indeed a dilemma for them for reasons of competitive survival. Therefore, in order to improve the ethical climate, the definition of enterprise, the guidance of government policy and the audit system all have an important role to play.     

Business ethics in China and Iceland—Contrasts and convergence

It is generally accepted that cultural differences affect individuals' approaches to ethics, but how are the effects of culture manifested in perceptions of ethics? Further, how are cultural differences displayed in such ethics-related actions as recommendations for business ethics education? Managers' responses from two starkly different cultures, China and Iceland, reveal, somewhat surprisingly, that one group's top business ethics concerns and business ethics education recommendations are at the bottom of the other group's rankings, and vice-versa, yet each appears reasonable given the cultural background. This shows how nuanced the expression of cultural differences in the realm of ethics can be and how potential practical steps may rely on perceived “top” ethical issues. Together, these findings imply that there is more to explore about the role of culture on ethical reasoning and behavior than researchers have examined to date. We provide suggestions for further research and practical applications.     

The Ethics of In-company Research: An Exploratory Study

This paper seeks to advance ethical practice in business and integrate ethics with management curricula. It focuses on the ethical dimensions of in-company research conducted by human resource practitioners who are part time students on a postgraduate research degree award (M.Sc. in HRM). These dual roles of academic researcher in HRM and HR practitioner can become blurred and present particular ethical considerations. Beyond ethical perspectives of HRM, the paper investigates the ethics of in-company research in terms of conceptual and operational factors. The main conclusion is that ethical guidelines need to be developed for M.Sc. in HRM students. Draft guidelines are offered as the basis for development.     

Institutional Dynamics and Corporate Social Responsibility (CSR) in an Emerging Country Context: Evidence from China

This study identifies unique corporate social responsibility (CSR) dimensions and develops a framework to analyze different levels of institutional dynamics in understanding CSR in China. Based on multiple case studies of 16 firms, the article examines the CSR philosophy and approach in China??s emerging market. The findings suggest that Chinese CSR understanding is largely grounded in the context of ethical and discretionary actions. This focus is mainly attributed to the dominant role of ethical leadership, governmental dependency, and cultural traditions in Chinese CSR. Moreover, the weakness or the absence of conducive social normative environment and positive peer pressure, and misalignment between CSR and organizational design further contribute to a lack of systemic and institutionalized approach to CSR in China. Our study implies that CSR is still evolving at a preliminary stage in China, and institutional infrastructure and cultural ethics are exerting abiding influence on CSR approach in the emerging economies. The article also suggests the implications for practice and policy making.     

Ethics from the top: top management and ethical business

Codes of ethics and conduct typically demand the highest standard of ethical behaviour from every single employee. This implies a democratic or lobbyist understanding of ethics in business. The contrasting view would argue that business ethics is an elitist undertaking that can only be instigated from the top, by managing directors or owner managers. This article looks at three types of ethical businesses, three types of approaches to ethical problem-solving, and three possible incentives for ethical business to see which of the above is more convincing. It will be argued that the impulse for value-driven business has to come from the top. Only top management and owner managers have the opportunity to foster major change in business practice.     

论吴文化对苏南本土民营企业伦理观的影响

企业作为社会经济活动的主体,不仅具有经济性,而且具有社会性与伦理性的特点。在我国,企业伦理是随着改革开放而兴起并逐渐被理论界和企业界所重视的问题。企业伦理观的形成受很多因素的影响,其中区域文化是不容忽视的重要因素。吴文化是中华优秀文化的重要组成部分,是一个区域性明显、刚柔并济的文化,根植于此的苏南本土企业受吴文化的影响,形成了重义轻利、精打细算、外柔内刚、富国利民的伦理思想。新的发展时期,需要不断完善苏南本土民营企业伦理道德体系建设,提升苏南本土民营企业建设企业伦理的自主意识,塑造苏南本土民营企业行为文化和精神文化,健全苏南本土民营企业伦理评估机制,才能不断加强苏南本土民营企业社会责任意识,进一步推动苏南社会经济的发展。     

Varieties of Transformational Solutions to Institutional Ethics Logic Conflicts

It is well established within the ethics and institutional theory literatures that institutions can have conflicting logics with ethical dimensions and that there are solutions to the conflicts. Within institutional, ethics, and change leadership theory, quantitative, mixture solutions such as distributive solutions have been frequently considered. The ethics, institutional, and change leadership theory literatures have recognized that there are qualitative transformational solutions that are different than quantitative mixture solutions. However and for the most part, with the notable exception of the Thornton et al. (Am J Sociol, 105(3):801–843, 2012) typology of solutions, the institutional, change leadership, and ethics literatures have not considered typologies of transformational solutions. And more specifically with respect to this article, the institutional, change leadership, and ethics literatures have not considered different types of transformational solutions to institutional logic conflicts with ethical dimensions. This article: (1) develops a typology of transformational solutions; (2) applies the typology with historical examples of conflicting institutional ethics logics within factory, cultural, and institutional social change leadership cases; and, (3) considers practical and theoretical implications for institutional ethics change leadership for achieving and/or resisting different types of transformational solutions.     

The State of Business Ethics in Israel: A Light Unto the Nations?

Whether the nation of Israel has become a “light unto the nations” in terms of ethical behavior among its business community remains in doubt. To examine the current state of business ethics in Israel, the study examines the following: (1) the extent of business ethics education in Israel; (2) the existence of formal corporate ethics program elements based on an annual survey of over 50 large Israeli corporations conducted over 5 years (2006–2010); and (3) perceptions of the state of business ethics based on interviews conducted with 22 senior Israeli corporate executives. In general, and particularly as a young country, Israel might be considered to have made great improvements in the state of business ethics over the years. In terms of business ethics education, the vast majority of universities and colleges offer at least an elective course in business ethics. In terms of formal business ethics program elements, many large companies now have a code of ethics, and over time continue to add additional elements. Most respondents believed they worked in ethical firms. Despite these developments, however, there appears to be significant room for improvement, particularly in terms of issues like: nepotism/favoritism; discrimination; confidentiality; treatment of customers; advertising; competitive intelligence; whistle-blowing; worker health and safety; and the protection of the environment. When compared with the U.S. or Europe, most believed that Israeli firms and their agents were not as ethical in business. A number of reasons were suggested that might be affecting the state of business ethics in Israel. A series of recommendations were also provided on how firms can better encourage an ethical corporate culture. The paper concludes with its limitations.     

The behavioural effects of corporate ethical codes: Empirical findings and discussion

The use of corporate ethical codes has been increasing. It is argued that the use of ethical codes solely as an instrument in a company's image management is morally questionable. Therefore, the introduction and use of ethical codes must have the intention of achieving behavioural change or the maintenance of already superior behaviour. This change or superior behaviour may apply to ethics in general, but also to the different sub‐structures of ethics, namely the areas of reliability ethics, human ethics, capability ethics and future ethics. Previous research has, with some exceptions, failed to demonstrate that the introduction of ethical codes has had any behavioural effect. A survey study of Norwegian professionals ( N =449) in business is reported here. Using the flexibility that a multivariate analysis provides, the existence or non‐existence of ethical codes, and their influence on attitudinal differences across the four ethical sub‐structures is tested. In the following discussion, three lines of argument are used, drawing on logical, social and managerial approaches, to explain why the codes do exist and yet do not seem to influence the members of a business organisation. Finally, the paper suggests some implications for business practice and for future research.