‘The Aesthetic’ and Its Relationship to Business Ethics: Philosophical Underpinnings and Implications for Future Research

The article clarifies the way in which ‘the aesthetic’ is conceptualised in relation to business ethics in order to assess its potential to inform theory building and developmental practices within the business ethics field. A systematic review of relevant literature is undertaken which identifies three ontologically based accounts of the relationship between the aesthetic and business ethics: ‘positive’ ones (in which ‘the good is equated with ‘the beautiful’), ‘negative’ accounts (in which aesthetic craving is seen to foster ethical malfeasance) and ‘Postmodern’ renderings (in which the aesthetic and the ethical are seen to be ideologically informed). Five epistemologically based approaches are also made explicit: those in which the aesthetic is thought to develop enhanced perceptual discernment, those in which the aesthetic catalyses emotional sensitivity, those in which the aesthetic contributes to imaginative capacity, those in which the aesthetic prompts integrative apprehension and those in which the aesthetic is seen to foster critical reflexivity. The review reveals two key findings: firstly, the dearth of empirically based research to substantiate claims made about the aesthetic’s ability to foster ethical capabilities, which leads to proposals for further research; secondly, the analysis indicates the significance of critical reflexivity both in resolving the apparent dichotomy between ontologically based perspectives asserting the aesthetic’s ability to lead to ethically sound or egregious behaviour, and in underpinning the capacities of perceptual discernment, emotional connectivity, imagination and integrative apprehension which epistemologically based approaches assert the aesthetic can foster.     

Indian residential schools: Height and body mass post‐1930

We study the effects of Canadian Indian residential schooling on two anthropometric measures of health during childhood: adult height and body weight. We use repeated cross‐sectional data from the 1991 and 2001 Aboriginal Peoples Survey and leverage detailed historical data on school closures and location to make causal inferences. We find evidence that, on average, residential schooling increases adult height and the likelihood of a healthy adult body weight for those who attended. These effects are concentrated after the 1950s, when the schools were subject to tighter health regulations and students were selected to attend residential school based partly on their need for medical care that was otherwise unavailable. Residential schooling is only one policy in Canada that had an impact on the health of status First Nations peoples, so our results must be understood in the broader social context. Taken in context, our results suggest that health interventions in later childhood can have significant impacts on adult health. We also document significant increases in height and body weight for status peoples born after the 1960s, suggesting substantial changes in diet and living conditions during this period.     

Going global: Turning strategic vision into operational reality

How does a U.S. firm make the quantum leap from a domestic company to a global business? A study of 20 of the most successful U.S. MNCs suggests it's not just a matter of setting new strategic directions or operational plans.     

INVESTING IN GRAIN STORAGE FACILITIES UNDER FLUCTUATING PRODUCTION*

Fluctuating annual harvest volumes create a peak load problem in the provision of grain storage capacity. There are a number of technologies for handling and storing grain, ranging from capital intensive to labour intensive methods. Optimal provision of grain storage capacity can therefore be analysed in the framework of the conventional peak load pricing model. An investment model of grain storage is outlined and the optimal technology choices are determined according to simple investment roles. Capacity of the more capital intensive storage types should be only provided if the extra capital cost is justified by the saving in operating costs, which depends on the expected utilisation of storage. Some level of supply failure is justifiable. An examination of grain storage costs in Western Australia revealed that horizontal storage was the best technology for dealing with most grain storage demand at sites where turnover is limited In the receival period. This concurs with the general investment choices in Western Australia. However, there appears to be a high level of overcapacity at many sites, implying that the cost of supply failure is perceived to be greater than the marketable value of the grain.     

The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB

Between 1992 and 2001, representatives of the G4 national accounting standard setting bodies and the International Accounting Standards Committee (IASC) participated in a working group known as the G4+1. Immediately following the formation of the International Accounting Standards Board (IASB), the G4 announced that the working group would no longer meet. Alternatively, the G4 national standard setters would form a partnership with the IASB via liaison representatives.This paper focuses on the objectives and mission of the G4+1, the G4's relationship with the IASC, the impact of the G4 on the restructuring of the IASC to establish a quality independent global accounting standard setter, former G4 participants’ perceptions of the IASB, and the significance of the IASB's current partnership with the G4 national accounting standard setters. The paper additionally discusses recent changes to the IASC Foundation Constitution and considers now modifications to the liaison structure may impact the IASB's partnership with its G4 national standard setting partners.Portions of a monograph published by the Institute of Chartered Accountants in England and Wales entitled Inside G4+1: The Working Group's Role in the Evolution of the International Accounting Standard Setting Process provide the background for the paper.     

Leveraging the Value of Proprietary Technologies

This research examines the relationship between technology portfolios and the rate of alliance formation in new, technology-based firms. It uses a knowledge-based perspective to build an argument that new firms can enhance their capacity for forming alliances by building portfolios of technologies and increasing the communicability of their value through patents. We find support for this position in our examination of patent and alliance activities in 67 new firms from the computer and telecommunications industries. These findings provide insights about the relationship between a firm's efforts to build a portfolio of technology resources, the value of which can be understood by potential partners, and its pursuit of development activities extending beyond the boundaries of the internal organization.     

The Social Norms of Tax Compliance: Evidence from Australia,Singapore, and the United States

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. Donna D. Bobek is an Associate Professor in the Kenneth G. Dixon School of Accounting at the University of Central Florida. Her research focuses on taxpayer and tax professional judgment and decision-making, with an emphasis on ethical decision-making. Donna has published in a number of academic journals including Accounting, Organizations & Society, Behavioral Research in Accounting, the Journal of the American Taxation Association, Advances in Taxation and Advances in Behavioral Accounting Research. John T. Sweeney is the Ted Saldin Distinguished Professor of Accounting and the Chair of the Department of Accounting at Washington State University. His research interests include accounting ethics and organizational justice. He has published in a number of accounting research journals, including Accounting, Organizations, & Society, The Accounting Review, Behavioral Research in Accounting, the Journal of Accounting & Public Policy, the Journal of Business Ethics, and Research on Accounting Ethics. Robin W. Roberts is the Al and Nancy Burnett Eminent Scholar and Director of the Kenneth G. Dixon School of Accounting at the University of Central Florida. His recent research focuses on ethics and regulation in the accounting profession and on corporate social responsibility. Robin has published in a number of academic journals including Accounting and the Public Interest, Accounting, Organizations & Society, Advances in Accounting, Auditing: A Journal of Practice & Theory, Critical Perspectives on Accounting, Journal of Accounting and Public Policy, Journal of Accounting Research, Journal of Business Ethics, Public Budgeting, Accounting & Financial Management, and Research in Governmental and Nonprofit Accounting.     

The social desirability response bias in ethics research

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects of a socially desirable response bias. Donna M. Randall is an Associate Professor in Management and Systems at Washington State University. Her research interests include organizational commitment, media coverage of elite crime, and ethical issues in management. Her publications have appeared in such journals as Decision Sciences, Academy of Management Review, and Journal of Business Ethics.Maria F. Fernandes is a doctoral student in the Department of Management and Systems. Her research interests lie in the area of business ethics and equity theory. Her current research explores cognitive processes involving ethical decision making.     

Open door policies: Measuring impact using attitude surveys

This study examines employee perceptions of an Open Door Complaint System from both those who have filed claims and those who have not. The sample includes over 4000 employees working in a Fortune 100 company. These perceptions are examined through an organization-wide employee attitude survey. Situation-specific perceptions are analyzed, and their relationship with overall fairness, satisfaction, and intent to remain with the organization are examined. Results suggest that a positive Open Door incident raises both distributive and procedural justice perceptions. In turn, fairness perceptions influence satisfaction levels. Finally, results indicate that satisfaction has a strong effect on the intent to remain with the organization. Implications are discussed for both complaint systems and employee opinion surveys. © 1996 by John Wiley & Sons, Inc.