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David E. Desplaces David E. Melchar Laura L. Beauvais Susan M. Bosco 《Journal of Business Ethics》2007,74(1):73-87
Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior
within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using
a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United
States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we
find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom
situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH)
to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply
a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette,
we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants
in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area.
Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics,
Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses
in environmental economics, international trade, intermediate microeconomics and microeconomic principles.
Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business
ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education
and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as
undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and
macroeconomics.
Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics,
Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems,
tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including
one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses
in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor. 相似文献
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从事业单位人力资源管理从业人员的工作关系到事业单位的综合效益与事业单位的整体职能的有效发挥,其人力资源管理从业人员的素质直接影响事业单位的工作效率。通过对北京市431个事业单位人力资源管理从业人员样本的统计分析表明:事业单位人力资源管理从业人员以女性从业者居多,学历以大学本科与硕士研究生为主;从业人员学历整体水平较高,但专业化与职业化低,亟待加强。 相似文献
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This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One
unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts
forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics
47, 89–99; Gentile: 1993, Psychological Science
4(2), 120–122; Unger: 1979, American Psychologist
34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory
(BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate
that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores
among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that
education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has
a significant direct effect on CMD scores of business practitioners.
Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton
University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy,
and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies,
Teaching Business Ethics, Interdisciplinary Environmental Review and more.
Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University.
His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business
processes. He has published in such journals as the European Journal of Information Systems and Information & Management. 相似文献
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Fred Beard 《Journal of Marketing Communications》2016,22(3):271-283
Comparative advertisements that contrast identifiable, competing products or services may be among advertising's most important tactical weapons. Despite nearly a century of use in the USA, growing use by advertisers in many other countries, and decades of scholarly research, some researchers continue to argue that the status of empirical knowledge regarding comparative advertising's effectiveness remains equivocal. This study addresses this equivocality with a review of the research literature and comparisons with the findings of a recent survey of US advertising creative executives. The findings reveal substantial agreement among the beliefs of academic researchers and advertising professionals in regard to when and how comparative advertising will likely be effective. In addition to offering confirming evidence that academic researchers and advertising professionals do sometimes arrive at the same destination in regard to their shared understandings of advertising effects, the findings also point the way toward important directions for future research on comparative advertising. 相似文献
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Isabelle Clerc Olivier L’Haridon Alain Paraponaris Camelia Protopopescu Bruno Ventelou 《Applied economics》2013,45(25):3323-3337
This article presents an adaptation of the labour supply model applied to the independent medical sector. First, we model simultaneous General Practitioner (GP) decisions on both the leisure time and the consultation length for two payment schemes: fixed fees and unregulated fees. The objective of this econometric study is to validate the theoretical prediction that doctors under unregulated fees may make choices about the length of patient consultations independent of their personal leisure decision. Indeed, according to our empirical results, the bidirectional link between leisure choice and consultation length – verified with fixed fees – does not hold any longer under unregulated fees. Our findings can be seen as a necessary but not a sufficient condition to legitimize unregulated fees in general practice. 相似文献
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Fabrice Desmarais 《Journal of Global Marketing》2017,30(1):12-30
ABSTRACTThis study, via the use of focus groups, explores the common meanings that advertising practitioners in 10 countries associate with athlete endorsers. The study's macro perspective brings a unique understanding of practitioners’ universal thinking and practices in relation to athlete endorsement. It reveals that practitioners across the world correlate athlete endorsers with a wide range of positive and useful psychological, social, physical, skillfulness, and sport meanings. In particular, authenticity, objective performance, and the athletes’ belonging to the realm of sport—considered by practitioners as a carrier of positive meanings and as a “meeting place” between audiences and endorsers—were identified as greatly contributing to athletes’ positive endorsement value. The article places the various universal dimensions of athletes raised by practitioners in a holistic conceptual profile, in order to help visualize and organize thoughts when selecting athlete endorsers for marketing campaigns. 相似文献
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Ritual legitimation, de-coupling and the budgetary process: managing organizational hypocrisies in a multinational company 总被引:1,自引:0,他引:1
The study of participation in the budgetary cycle has formed a prominent part of the research literature concerned with the budgetary process. More recently there has emerged a body of literature concerned with exploring the political and symbolic nature of the budgetary process. The paper reports upon the outcomes of an empirical study of the introduction of `budgetary participation' in a division of a European subsidiary of a large North American car manufacturer. We detail the long process of consultation and negotiation within the subsidiary, and between it and the European Headquarters. The study provides a revealing instance of the roles of formal budget participation as a ritual of control and legitimation without the substantive involvement of middle managers and suggested to us the introduction of de-coupling and organizational hypocrisy alongside the introduction of budget participation. The study pays close attention to the contingent effects of the wider political context of the division and the relationships between the division, its organizational context and organizational environment, and how this context played upon the budgetary process in the division. The outcomes that we analyse at `Delta' reflect the de-coupling strategies and organizational hypocrisies commonly found in public sector organizations. In this wider setting the corporation persists with the ritual of `tight' budget negotiation and target setting and apparent underachievement in performance. Yet we conclude that the complex technological and political context to the formation and siting of Delta continued and may continue to support its existence.$g0 相似文献
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