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1.
Gordon F. Woodbine 《Journal of Business Ethics》2008,79(1-2):29-42
Accountants and auditors are often faced with ethical dilemmas, which they have to process using resources available to them.
Although they may be sensitive to the ethicality of the issues and have the cognitive ability to work through a judgment process,
the final action they take may be dependent on a number of motivational factors, endogenous to the issue. Agency issues are
a continuing area of concern providing accountants with an ability to shirk their responsibilities and hide confidential information,
which may affect their career prospects if disclosed. This ongoing study explores these notions within a stakeholder context
and uses a post test only field experiment to gain evidence to support the existence of an agency problem and that membership
to one of a number of motivational typologies directly affects the way accountants respond to ethical issues. This association
causes them to adopt informational heuristics that may result in less than optimal decisions. This study identified two specific
endogenous constructs, namely social consensus and venal intent that discriminate between motivational types and which possibly
provide psychological underpinnings explaining membership orientation.
Gordon Woodbine PhD, FCPA,
is a senior lecturer with the School of Accounting, Curtin University of Technology, Perth, Western Australia involved primarily
with research and supervision activities. He has taught in universities in the People’s Republic of China and Papua New Guinea
and has been published in a number of local and overseas refereed journals. He is interested in behavioural ethics, auditing,
governance issues and ethics in education. 相似文献
2.
The study extends and tests the issue contingent four-component model of ethical decision-making to include moral obligation.
A web-based questionnaire was used to gauge the influence of perceived importance of an ethical issue on moral judgment and
moral intent. Perceived importance of an ethical issue was found to be a predictor of moral judgment but not of moral intent
as predicted. Moral obligation is suggested to be a process that occurs after a moral judgment is made and explained a significant
portion of the variance in moral intent.
Electronic supplementary material The online version of this article (doi: ) contains supplementary material, which is available to authorized users.
Russell
Haines is an Assistant Professor of Information Technology at Old Dominion University. He received his B.S. and Master of
Accountancy from Brigham Young University and his Ph.D. from The University of Houston. His research interests are in laboratory
experiments, ethical decision- making, supply chain decision-making, and computer- mediated communication.
Marc D. Street is an Assistant Professor of Management at Salisbury University in Salisbury, Maryland. He received his B.A.
from the University of Maryland, College Park (1983); his MBA from the University of Baltimore (1993); and his Ph.D. from
the Florida State University (1998). His primary research interests are in the areas of decision-making and business ethics.
Dr. Street’s research has been published in journals such as Organizational Behavior and Human Decision Processes, Journal
of Business Ethics, and the Journal of World Business, among others.
Douglas Haines is Associate Professor of Marketing and Department Chair of the Department of Business in the College of Business
and Economics at the University of Idaho. Before acquiring his Ph.D. at the University of Oregon, he worked for 15 years in
various positions at the H.J. Heinz company including
Vice President of the Weight Watchers Foods Division of Heinz USA. His research interests include decision making, particularly
in the marketing channel context, inter firm relationships, and the development of the market for biodiesel and other alternative
energy sources. 相似文献
3.
This research applies the impression management theory of exemplification in an accounting study by identifying and measuring
differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one
of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There
were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels
of accounting sophistication. The more sophisticated public group was comprised of bank loan officers (LO) while the less
sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the
AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to
analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more
exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest
perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical
auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O
group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements.
However, both public groups reported a reasonably high level of reliance on financial statements when making decisions.
Philip A. Brown is an Associate Professor and Directtor of the Accounting Program at Harding University in Searcy, Arkansas.
He has a bachelor's degree from Harding University, an MBA from West Virginia University and a Ph.D. from the University of
Mississippi. His research interests are in accounting ethics and in accounting education. He has published in Advances in Accounting, The Journal of Accounting and Finance Research, and others. He is a CPA in the State of Arkansas.
Morris H. Stocks serves as the Dean of the Patterson School of Accountancy at the Universtiy of Mississippi. He received his
undergraduate degree in accounting from Trevecca Nazarene University, his Masters degree from Middle Tennessee State University
and his Ph.D. from the University of South Carolina. He is a Certified Public Accountant in the State of Mississippi. He is
a behavioral accounting researcher and has published in Accounting, Organizations and Society, Accounting Horizons, Behavioural Research in Accounting, Decision Sciences Journal,
Advances in Accounting, Advances in Accounting Information Systems, Advances in Behavioral Accounting Research, Accounting,
Auditing and Accountability Journal, Advances in Taxation and others.
W. Mark Wilder is KPMG Lecturer and Associate Professor of Accountancy at The University of Mississippi. His educational background
includes a bachelor's degree in mathematics from The University of Alabama, an MBA from the University of South Alabama, and
a Ph.D. in Accounting from Florida State University. He is a CPA in the State of Mississippi. Mark has published in Accounting Horizons, Advances in Taxation, the Journal of Applied Corporate Finance, the Journal of Computer and Information
Systems, the CPA Journal, and others. In the past 2 years he has received several awards, including the top two campus-wide faculty awards at Ole
Miss and also the MSCPA Outstanding Educator Award. In 2004 he was inducted into the Alabama Tennis Hall of Fame. 相似文献
4.
Gregory Mellema 《Journal of Business Ethics》1988,7(8):593-603
Discussions of risk taking in the modern business organization frequently focus upon the behavior of individual moral agents. Here I attempt to identify some of the complexities of risk taking when it is a group phenomenon and to do so in such a way as to shed some light upon the ethics of group risk taking in business organizations.
Gregory Mellema is Professor of Philosophy at Calvin College, where he has taught eleven years. He received his Ph.D. in Philosophy at the University of Massachusetts (Amherst) and subsequently has completed an M.B.A. at the University of Michigan. He is the author of the forthcoming book, Individuals, Groups, and Shared Moral Responsibility, and has published articles in over a dozen journals, including Notre Dame Journal of Formal Logic, American Philosophical Quarterly, Philosophia, and Philosophical Studies. 相似文献
5.
In response to recent recommendations for the teaching of principled moral reasoning in business school curricula, this paper assesses the viability of such an approach. The results indicate that, while business students' level of moral reasoning in this sample are like most 18- to 21-year-olds, they may be incapable of grasping the concepts embodied in principled moral reasoning. Implications of these findings are discussed.
James Weber is currently an Assistant Professor of Management at Marquette University. He has published articles on managerial values and moral reasoning and the teaching of business ethics in Research in Corporate Social Performance and Policy: Empirical Studies of Business Ethics and Values, International Journal of Value Based Management, Human Relations, and Journal of Business Ethics.
Sharon Green is currently an Assistant Professor of Accounting at the University of Wisconsin-Madison. Her research emphasizes information processing aspects of decision making in governmental, auditing and educational contexts. Her publications have appeared in Accounting Review and Research in Governmental and Non-Profit Accounting. 相似文献
6.
Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual
work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical
organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business
professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships
between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially
mediated the positive associations between four ethics program variables and individual job satisfaction, suggesting that
companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed
in the ethics literature.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the college of Business at the
University of Wyoming. His teaching and research interests include business ethics, organizational behavior, and human resource
management. He has published in journals such as Behavioral Research in Accounting, Journal of Business Research, Journal of Personal Selling & Sales Management, and Journal of Business Ethics.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor and is the McGee Hearne and Paiz Faculty Scholar
in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship and his research
interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting and Journal of Business Ethics. 相似文献
7.
Business ethics has emerged in recent years as a field of significant scholarly endeavour. Particularly well documented is the existence of ethical conflict at work and the reported inseparability of business decisions and moral consequences. However, to date, the majority of studies have been conducted in the American business context.This paper examines the concept of ethical conflict as experienced by employees in the Australian context. According to a sample of Western Australian managers, ethical conflicts at work do occur — with relative frequency. Of considerable concern is the high incidence of cases where the demands of superiors are deemed to be the cause of this conflict. This finding is particularly disturbing as superiors are also the primary influence on employee ethical decision making. It would see that the ethics role models are also the instigators of unethical behaviour.This research has confirmed in the Western Australian context that the values of top management do have significant impact on the ethical choices made by employees. The management of organisational culture, therefore, is a key to raising ethical standards in business. The institutionalisation of ethics by such formal means as codes of ethics is a necessary, but insufficient, condition of ensuring ethical behaviour in organisations. Management of the informal climate is pivotal to the achievement of ethical organisational behaviour.Geoffrey Soutar is Professor of Management at Curtin University of Technology. He has particular interests in marketing and, in recent times, in the marketing of services. He has published widely across a number of management areas and has acted as consultant for both private and public sector organisations as well as for a number of unions.Margaret McNeil is a Lecturer in the School of Management at Curtin University of Technology. Her research interests include corporate innovation and financial services marketing. Consultancy has been in the areas of financial services, professional services and non-profit organisations.Caron Molster is a Research Assistant in the School of Management at Curtin University of Technology. She has a research interest in the area of ethics, having completed her thesis on this topic. 相似文献
8.
Scott John Vitell Jatinder J. Singh Joseph G. P. Paolillo 《Journal of Business Ethics》2007,73(4):369-379
This article presents the results of a study that investigated the roles that one’s money ethic, religiosity and attitude
toward business play in determining consumer attitudes/beliefs in various situations regarding questionable consumer practices.
Two dimensions of religiosity – intrinsic and extrinsic religiousness – were studied. A global scale of money ethic was examined,
as was a global measure of attitude toward business. Results indicate that both types of religiosity as well as one’s money
ethic and attitude toward business were significant determinants of at least some types of consumer ethical beliefs.
Scott J. Vitell is Phil B. Hardin Professor of Marketing at the University of Mississippi. He received his Ph.D. in Marketing
from Texas Tech University. His recent publications have appeared in the Journal of the Academy of Marketing Science, the
Journal of Retailing, the Journal of Business Ethics and the Journal of Consumer Marketing, among others.
Jatinder J. Singh is a Ph.D. student in marketing at the University of Mississippi. He received his masters from Punjab Technical
University, India. He has authored papers previously published in the Journal of Business Ethics and a paper for the American
Marketing Association’s Winter Educators’ Conference.
Joseph G.P. Paolillo is a Professor of Management in the School of Business at the University of Mississippi. He received
his Ph.D. from the University of Oregon, Eugene in Organization and Management. His publications have appeared in the Journal
of Management, Journal of Management Studies, Human Relations, Group and Organization Studies, The Accounting Review, Journal
of Advertising and Journal of Business Ethics, among several others. 相似文献
10.
We re-examine the construct of Moral Hypocrisy from the perspective of normative self-interest. Arguing that some degree of
self-interest is culturally acceptable and indeed expected, we postulate that a pattern of behavior is more indicative of
moral hypocrisy than a single action. Contrary to previous findings, our results indicate that a significant majority of subjects
(N = 136) exhibited fair behavior, and that ideals of caring and fairness, when measured in context of the scenario, were predictive
of those behaviors. Moreover, measures of Individualism/Collectivism appear more predictive of self-interested behavior than
out-of-context responses to moral ideals. Implications for research and practice are discussed.
George W. Watson received his Ph.D. from Virginia Tech, his M.B.A. from California State at Fullerton, an M.S. in Systems
Management from the Naval Postgraduate School in Monterey, an a B.A. in Business Administration from the University of Washington,
Seattle. His teaching focus is on corporate social responsibility and ethics. Dr.Watson’s current research interests include
moral psychology,ethical decision making, and ideology. He has published in Business Ethics Quarterly, Business and Society,
and the Journal of Business Ethics.
Farooq Sheikh received his BS in Physics from Indiana University of Pennsylvania, and his Ph.D. from Smeal College of Business,
Penn State University. He is currently Assistant Professor of Operations Management, School of Business at the State University
of New York at Geneseo. Dr. Sheik’s research interests include rational and behavioral models in business operations, bounded-rational
behavioral models in population games, social norms, game theory and cross-disciplinary research involving behavioral models. 相似文献
11.
James W. Westerman Rafik I. Beekun Yvonne Stedham Jeanne Yamamura 《Journal of Business Ethics》2007,75(3):239-252
Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to
ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent,
an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social
identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture
and peers on an individual’s intention to behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan.
The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making
dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers
varied depending on the national culture levels of individualism and power distance.
James W. Westerman is an Associate Professor of Management at Appalachian State University. He received his Ph.D in Management
from the University of Colorado at Boulder and an MBA from Florida State University. His research interests include person-organization
fit, compensation, and employee ethics, and has been published in the Journal of Organizational Behaviour, Journal of Business Ethics, Academy of Management Learning and Education, Group and Organization
Management and the Journal of Business and Psychology, among others.
Rafik I. Beekun (Ph.D., the University of Texas at Austin) is Professor of Management and Strategy in the Managerial Sciences
Department at the University of Nevada. Reno, and Co-director, Center for Corporate Governance and Business Ethics. His current
research focuses on business ethics, national cultures and the link between management and spirituality. He has published
in such journals as the Journal of Applied Psychology, Human Relations, Journal of Management, Journal of Business Ethics and Decision Sciences.
Yvonne Stedham is a Professor of Management in College of Business at the University of Nevada, Reno. She received a Ph.D.
in Business and an MBA from the University of Kansas, Lawrence, Kansas and undergraduate degrees in Economics and Business
from the University of Bonn, Germany. She joined the University of Nevada, Reno in 1988 and served as Chair of the Managerial
Sciences Department from 1999-2002. Dr. Stedham's research covers a broad spectrum of management issues with a special focus
on international, business ethics and gender aspects, and has been published in the Journal of Management. Women in Management Review, the Journal of Management Studies, the Journal of Business Ethics,the Journal
of European Industrial Training, and the Journal of Knowledge Management Practice, Asia Pacific Journal of Human Resource, and others.
Jeanne H. Yamamura, CPA, MIM, PHD, is Associate Professor at the University of Nevada Reno. Her research is focused in the
area of the international management of accounting professionals and in ethical decision making. She has published in journals
such as the International Journal of Accounting, the International Journal of Accounting, Auditing and Performance Evaluation and the International Journal of Human Resource Management. 相似文献
12.
George Lan Maureen Gowing Sharon McMahon Fritz Rieger Norman King 《Journal of Business Ethics》2008,78(1-2):121-139
This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business
program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No
statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed
to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that
a systematic relationship exists. The relationships are not only internally consistent but also consistent with the model
of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255).
Dr. George Lan, (Ph.D. Management, Queen’s University, Canada) is an Associate Professor of Accounting and a member of the
Certified General Accountants of Ontario. His research interest and publications are in the area of business ethics and governance,
accounting education and earnings management.
Dr. Maureen P. Gowing (Ph.D. Management, Queen’s University, Canada) is an Assistant Professor of Accounting. She is a co-author
of both a financial and managerial accounting text and has published articles on ethics and cost control, efficacy of health
systems management, and gender differences in oral communication.
Dr. Sharon McMahon (Ed.D. Wayne State University, Detroit, Michigan in Curriculum Development and Counseling is an Associate
Professor, Faculty of Nursing. Research interests include health and wellness of children and families, health behavior outcomes,
and learner’s satisfaction. Author and co-author of publications related to nonprofit governance she integrates her lived
experience as a board member on several nonprofit boards and professional organizations.
Dr. Fritz Rieger (Ph.D. in Management, McGill University, Canada) is an Associate Professor of Business Policy and Strategy.
His research interests and publications are in the areas of ethics, organizational behavior, systems theory, modeling, culture,
and immigrant entrepreneurship.
Dr. Norman King (Ph.D. in Religious Studies, University of St. Michael’s College, Canada) is a Full Professor (retired) in
the department of Languages, Literatures and Cultures. He has authored and co-authored many publications in contemporary spirituality
and Western religious thought and remains an active board member of the Children’s Aid Society. 相似文献
13.
In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational
management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder
the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization.
As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine
whether practicing ethics officers feel the need for additional independence protection from management. We propose that the
current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform
their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly
to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly
enhance the independence of ethics officers.
W. Michael Hoffman, Ph.D., is the founding Executive Director of the Center for Business Ethics at Bentley College. He received
his Ph.D. in Philosophy at the University of Massachusetts/Amherst, has authored or edited 16 books, and has published over
70 articles. In addition, Dr. Hoffman was the first Executive Director of the Ethics Officer Association and currently is
the advisor to its board of directors.
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, Journal
of Applied Business Research, the Financial Analysts Journal, and the Journal 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, Journal of Applied Business Research, Management Accounting Quarterly, and The Journal
of Accounting Case Research. 相似文献
14.
Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented.Jeffrey R. Cohen is Associate Professor of Accounting at Boston College. He is a C.M.A. and a KPMG Peat Marwick Faculty Fellow. His articles have appeared in theJournal of Accounting Research, Decision Sciences andThe Organizational Behavior Teaching Review. His work on Ethics has appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting, andThe CPA Journal.Laurie W. Pant is Associate Professor of Accounting at Suffolk University. She holds an M.B.A. and a D.B.A. and an M.Ed. She serves on the editorial board ofIssues in Accounting Education. Her articles on Ethics have appeared inJournal of Business Ethics, Issues in Accounting Education, Management Accounting andThe Organizational Behavior Teaching Review.David Sharp is Assistant Professor of Accounting at University of Western Ontario. He holds a Ph.D. and an M.Sc. He serves on the editorial board of theJournal of International Accounting, Auditing and Taxation. His articles have appeared inThe Midland Corporate Finance Journal andSloan Management Review. 相似文献
15.
Nhung T. Nguyen M. Tom Basuray William P. Smith Donald Kopka Donald McCulloh 《Journal of Business Ethics》2008,77(4):417-430
In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics
9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment
by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity,
relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that
of male students across two out of three moral issues examined (i.e., sales and retails) and ethics theories; providing support
for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s
higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications
based on the study’s findings are provided.
Nhung T. Nguyen, assistant professor of human resource management at Towson University, received her Ph.D. in management from
Virginia Commonwealth University in 2001. Her research focuses on the use of situational judgement and personality tests in
personnel selection, ethics in management education, and the application of meta-analysis and structural equations modeling
in organizational research. Her research has appeared in the Journal of Applied Psychology, the International Journal of Selection and Assessment, Applied H.R.M. Research, and Journal of Applied Social Psychology among others.
M. Tom Basuray, Professor of Management at Towson University, received his Ph.D. in Business Administration in 1974 from University
of Oklahoma. His research interests are in areas of organizational effectiveness, leadership and development. His articles
have appeared in Journal of Organizational Change Management, Education & Psychological Measurement, International Journal of Management, Leadership
and Organizational Development Journal, and Journal of Experiential Learning and Simulation. He has consulted with U.S. Environmental Protection Agency, Public Broadcasting Corporation, and various state and municipal
government agencies both in Maryland and North Dakota.
William P.Smith, Associate Professor of Management in the College of Business and Economics at Towson University, received
his Ph.D. in Business Administration from Arizona State University in 1982. His research interests include business ethics,
privacy in the workplace and the role of social activism in corporate governance.
Donald Kopka, an Assistant Professor at Towson University, received his Ph.D., in International Business from George Washington
University in 1995. He teaches Business Strategy, Management Principles, and Entrepreneurship and Small Business, and was
Director of the Cornerstone-Professional Experience Program in the College of Business and Economics from 1999–2003. In 2004
he was a Fulbright Scholar in Vietnam where he taught entrepreneurship and business strategy, worked on curriculum development,
and conducted ongoing research on supporting industries. Information on his Fulbright experience can be found at his website
. His research interests include entrepreneurship, business development, and teaching pedagogy. He formerly ran a property
management business, was a program manager at the U.S. Small Business Administration, and served as a Peace Corps Volunteer
in the Philippines.
Donald N. McCulloh, Lecturer in Management at Towson University, received his M.S. degree in Financial Management from The
George Washington Unversity in 1968. He teaches Management Principles and has also taught Leadership. He served as Vice President
for Administration and Finance at Towson University until his retirement in 1997, since then he has been a full-time member
of the Management faculty. He has also served in the United States Air Force, and worked in several manufacturing industries
and the automotive industry. He was Executive Director of a non-profit community development corporation. 相似文献
16.
According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist.
However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically.
Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the
managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies
have shown that national␣culture might influence the application of agency theory in project evaluation, this current study
uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of
73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that
both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions.
The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high
level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral
development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the
effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can
be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed.
C. Janie Chang, Ph.D., is the Vern Odmark Professor of Accountancy at San Diego State University. She received her Ph.D. from
the University of California, Irvine. She is the co-editor of the Review of Accounting and Finance, and has published in the
areas of auditing, managerial accounting, and information systems to investigate information processing of experts. She has
also studied cross-cultural issues related to professional judgments and decisions in auditing and managerial accounting.
Sin-Hui Yen, Ph.D., is currently a Professor of Accounting at Tamkang University in Taiwan. He received his Ph.D. from national
Taiwan University. He is the executive editor of the Journal of Contemporary Accounting, and has published in the areas of
accounting and finance to investigate human information processes, as well as ethical issues related to business professionals. 相似文献
17.
This article introduces and summarizes selected papers from the first World Business Ethics Forum held in Hong Kong and Macau
in November 2006, co-hosted by the Hong Kong Baptist University and by the University of Macau. Business Ethics in the East
remain distinct from those in the West, but the distinctions are becoming less pronounced and the ethical traffic flows both
ways.
Gabriel D, Donleavy is Professor and Dean of the Faculty of Business Administration at the University of Macau teaching Business
Ethics, Business Negotiation and Advanced Management. His work has been published in Critical Perspectives in Accounting,
Corporate Governance, the Journal of Business Ethics, Advances in Applied Business Strategy, the Journal of Higher Education
Policy and Management, Long Range Planning and the Asian Review of Accounting which he co-founded.
Kit-Chun Joanna LAM is Professor in Department of Economics of the Hong Kong Baptist University. She is also Guest Professor
in the Centre for Business Ethics of the Shanghai Academy of Social Sciences, China. She received her Ph.D. degree in economics
from Harvard University. Her work has appeared in the Journal of Business Ethics, Journal of Labor Economics, Canadian Journal
of Economics, Economica, Journal of Comparative Economics, and Labour Economics.
Simon S.M. Ho is Dean and Professor at the School of Business and Director for Corporate Governance and Financial Policy,
Hong Kong Baptist University. He founded the Asia-Pacific Corporate Governance Conference and the world’s first master programme
in corporate governance & directorship in 2004. He published over 40 academic refereed articles in leading journals such as
Journal of Accounting, Accounting & Finance, Journal of Accounting & Public Policy, and Journal of Corporate Finance. 相似文献
18.
Absract Using Hofstede’s culture theory (1980, 2001, Culture’s Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the
current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting
students. The results indicate that Canadian accounting students’ formulation of an intention to act on a particular ethical
dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the
multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into␣the three levels of ethical
reasoning identified by Kohlberg’s (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation)
theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism,
and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students.
Lin Ge is an accountant at Guest-tek Interactive Entertainment Ltd. Her research interest includes ethics and judgment of
accountants and auditors, cross-cultural studies and international business.
Stuart Thomas, Ph.D., is associate professor of accounting in the Faculty of Management at the University of Lethbridge, Alberta,
Canada. He has published in the Journal of Business Ethics, Business and Society, Research on Professional Responsibility
and Ethics in Accounting, Advances in Management Accounting and the Journal of Accounting Case Research. His research interests
focus on ethical decision making and the effects of pay schemes on performance and standard setting. 相似文献
19.
Jayantha S. Wimalasiri Francis Pavri Abdul A. K. Jalil 《Journal of Business Ethics》1996,15(12):1331-1341
The study reported here sought to examine the ethical orientations of business managers and business students in Singapore. Data were obtained using Defining Issue Test. Analysis of Variance revealed that age, education and religious affiliation had influenced cognitive moral development stages of the respondents. Vocation, gender and ethnicity did not seem to have affected moral judgement of the subjects. Contrary to the general view, both business students and business managers demonstrated the same level of sensitivity to ethical dimensions of decision-making. Implications of the findings and limitations of the study are discussed.
Jayantha S. Wimalasiri is Senior Lecturer of Business Policy at the National University of Singapore. His primary professional and research interests are in Human Resource Management and Business Policy/Strategic Management.
Francis Pavri is Lecturer of Decision Science at the National University of Singapore. He received his first degree in Engineering and Ph.D. in Business Administration. Prior to joining the university he worked at IBM (Singapore) as a systems engineer and later as a systems consultant in a local consulting firm.
Abdul A. K. Jalil graduated with Honours in Business Administration at the National University of Singapore. He is currently working as an executive officer in the public sector. 相似文献
20.
Vassilios P. Filios 《Journal of Business Ethics》1985,4(3):155-173
Few issues seem to have more long-term impact upon the relations between business and society than those of corporate attitudes toward greater public accountability, corporate behaviours in response to such attitudes, and societal reaction to those behaviours. Nevertheless, there has been relatively little rigorous behavioural research of managerial attitudes toward corporate social accountability. This empirical study researches the attitudes of management in Britain toward corporate social accountability. It assesses the corporate concern for social responsibility during the peak period of such concern by all interested parties (1974–1979).
Vassilios P. Filios, B.B.A. (Athens), M. Soc. Sc. (Southampton), Ph.D. (Birmingham), has been a Research Associate of London Graduate Business School (1979–80) and a Visiting Lecturer in the Department of Accounting at the University of Birmingham (1978–80). During the last years he has been teaching at the Greek Productivity Centre and the Greek Management Association, management accounting to middle and top managers of Greek enterprises. He has also been involved in organizational consultative work. He has contributed with more than fifty articles to the Greek accounting and management journals. He is the author of three books, one in Socio-Economic Accounting, one on Cost Accounting Data for Management Decisions and the third on Public Sector Accounting. Articles of Dr. Filios have also appeared in Accounting and Business Research,in the Accounting Historians Journal,the Journal of Business Finance and Accounting,the Rivista Internationale di Scienze Economiche e Commerciali,the Journal of Business Ethics, Socio-Economic Planning Sciences Journal,etc. His research interests lie in the areas of Continental accounting evolution, E.E.C. accounting developments, and on socio-economic aspects of accounting. 相似文献