诚信领导对下属主动行为影响机理研究

知识经济时代组织需要更为有效的领导风格激发下属工作的主动性。文章基于资源理论视角实证探究诚信领导对下属主动行为的影响机制,通过470份有效问卷调查数据并结合结构方程模型及层级回归分析,表明：诚信领导能够显著正向影响下属主动行为;下属心理资本在诚信领导与下属主动行为关系间起部分中介作用;同事支持感在心理资本与主动行为关系中起显著正向调节作用。最后,讨论了研究的研究局限与启示,并指出未来可能的研究方向。     

身份“差序格局”的测量及其效应研究

文章以文献研究和深度访谈为基础,结合问卷调查所获的数据资料,编制了员工身份“差序格局”问卷。274份有效问卷的探索性因子分析表明,身份“差序格局”包括经济剥夺感、差序对待感和权力偏移感3个维度。为了进一步验证身份“差序格局”的构想效度,并考察问卷的信度与校标效度,对74家企事业单位进行了调查,获得了519份有效问卷。验证性因子分析结果支持身份“差序格局”问卷的结构,信度和多元回归分析的结果显示,身份“差序格局”问卷具有较好的信度和效度。最后,结合本土文化情境,围绕身份“差序格局”对组织不公正、组织负向认同、伤感度和反生产行为的差异化效应及其诱因进行分类梳理,强化了身份“差序格局”结构的说服力和解释力。     

税收信用缺失原因探析

在经济活动中,作为纳税主体的个人和企业法人,经常会出现偷税漏税的行为。即税收信用缺失问题,随着社会经济的发展,税收的信用水平,将成为衡量社会文明程度的重要标志。基于此,本文尝试着对税收信用缺失的原因进行了探索分析,重点从税收信用缺失的伦理视角、法制视角、传统经济学视角和行为经济学视角四个方面,对税收信用缺失的原因进行阐述探析。     

Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts

This paper investigates the risk perceptions of key stakeholder groups typically involved in public–private partnership (PPP) toll roads. Risk perceptions have an important impact on these PPP schemes for investing in public infrastructure. However, the nature and extent of risk associated with the specification of a PPP contract that commits contracting parties to deliver on their obligations remain unclear. In the context of major transport infrastructure, such as a new toll road, the often‐cited key risk to investors is the traffic (and hence demand) risk. There are, however, other risks, including political risk and media risk, the latter often causing untold harm resulting in modifications to the planned infrastructure. This paper develops a method to capture evidence on how public sector and private sector partners involved in previous PPPs perceive the levels of risk associated with each risk attribute, as a way of identifying the ex ante risk setting brought to negotiations in PPP toll road investments. Using a sample of 101 experts with contract experience in 32 countries, we develop a stated choice experiment and estimate a discrete choice model to quantify a risk profile index (RPI) to capture the perceived (relative) influence of each dimension of risk, and then identify sources of systematic differences in the RPI as a way of understanding the influence of personal traits and contextual and contractual factors.     

‘An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence’

This research explores the relationship between work context and professional ethics. Specifically, we analyze through an online survey of professional accountants the degree to which changing work conditions have altered individual accountants’ commitment to the core professional value of auditor independence. We argue that certain changes in the condition of work have made some categories of accountants more susceptible to the logic of commercialism rather than the logic of professionalism. We find general support for this argument. We observe that accountants working outside of public accounting have a higher commitment to independence than do accountants working in the context of public accounting firms. We further observe that accountants in large international accounting firms (i.e. the “Big Four”) report lower commitment to auditor independence than do others in public accounting. And we observe that older accountants report stronger commitment to auditor independence. One finding, however, contradicts our general thesis. We find that commitment to one’s client does not necessarily result in a loss of commitment to the core professional value of independence. We conclude that changes in the context of work have contributed to the demise of ethics among professional accountants and suggest that further research be done to elaborate the relationship between client commitment and independence commitment.     

The Mediating Role of Anticipated Guilt in Consumers’ Ethical Decision-Making

In this paper, we theorize that the anticipation of guilt plays an important role in ethically questionable consumer situations. We propose an ethical decision-making framework incorporating anticipated guilt as partial mediator between consumers’ ethical beliefs (anteceded by ethical ideology) and intentions. In the first study, we compared several models using structural equation modeling and found empirical support for our research model. A second experiment was set up to illustrate how these new insights may be applied to prevent consumers from taking advantage of the seller. Results showed that enhancing the anticipation of guilt (by making the interpersonal consequences of the unethical act more salient) increased consumers’ ethical intentions, controlling for ethical beliefs. Together these two studies might have important theoretical and managerial contributions.Sarah Steenhaut is research assistant and doctoral candidate at Ghent University, Faculty of Economics and Business Administration, Research Center for Consumer Psychology and Marketing (Belgium). Her research interests lie in the area of ethical aspects and marketing, more specifically, consumers’ ethical beliefs, attitudes and behavior. She has recently published in Journal of Business Ethics.Patrick Van Kenhove is Professor of Marketing at Ghent University, Faculty of Economics and Business Administration, Department of Marketing (Belgium). He has recently published in Journal of Business Ethics, Psychology & Marketing, Journal of Retailing, Advances in Consumer Research, Journal of Economic Psychology, Journal of Health Communication and The International Review of Retail, Distribution and Consumer Research.     

The Ethical Mutual Fund Performance Debate: New Evidence from Canada

Although the academic interest in ethical mutual fund performance has developed steadily, the evidence to date is mainly sample-specific. To tackle this critique, new research should extend to unexplored countries. Using this as a motivation, we examine the performance and risk sensitivities of Canadian ethical mutual funds vis-à-vis their conventional peers. In order to overcome the methodological deficiencies most prior papers suffered from, we use performance measurement approaches in the spirit of Carhart (1997, Journal of Finance 52(1): 57–82) and Ferson and Schadt (1996, Journal of Finance 51(2): 425–461). In doing so, we investigate the aggregated performance and investment style of ethical and conventional mutual funds and allow for time variation in the funds’ systematic risk. Our␣Canadian evidence supports the conjecture that any␣performance differential between ethical mutual funds and their conventional peers is statistically insignificant.      

Ethical Standards and Ideology Among Korean Public Relations Practitioners

The purpose of this paper is to investigate the Korean public relations practitioners' perceptions toward ethical issues, individual practices, and ethical standards in the context of ethical ideology. The survey was conducted with the Korean public relations practitioners. A 2 (Relativism: High/Low) × 2 (Idealism: High/Low) factorial design was devised for the analysis.The MANOVA results showed that ethical ideology (idealism and relativism) had significant effects on ethical decision-making. Idealistic ideology had a main effect on ethical issues, individual practices, and ethical standards. However, relativistic ideology only affected the decision-making process related to ethical issues. No interaction effects were detected. This study indicated that the individual's ethical ideology could be an important variable in explaining the outcomes of the individual's ethical decision-making among Korean public relations practitioners.     

An Analysis of the Factor Structure of Jones’ Moral Intensity Construct

In 1991, Jones developed an issue-contingent model of ethical decision making in which moral intensity is posited to affect the four stages of Rest’s 1986 model (awareness, judgment, intention, and behavior). Jones claimed that moral intensity, which is “the extent of issue-related moral imperative in a situation” (p. 372), consists of six characteristics: magnitude of consequences (MC), social consensus (SC), probability of effect (PE), temporal immediacy (TI), proximity (PX), and concentration of effect (CE). This article reports the findings of two studies that analyzed the factor structure of moral intensity, operationalized by a 12-item Perceived Moral Intensity Scale (PMIS) adapted from the work of Singhapakdi et al. [1996, Journal of Business Research, 36, 245–255] and Frey [2000, Journal of Business Ethics, 26, 181–195]. The two items that were purported to measure CE were dropped due to their inability to effectively tap into the characteristic proposed by Jones. Factor analyses of the remaining 10 items supported a 3-factor structure, with the MC, PE, and TI items loading on the first factor, the PX items loading on the second factor, and the SC items loading on the third factor. These factors were labeled: Probable Magnitude of Consequences, Proximity, and Social Consensus. The authors conclude that moral intensity consists of three characteristics, rather than the six posited by Jones.     

Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management. She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several journals. Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University. He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics.