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1.
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
2.
Rafik I. Beekun Yvonne Stedham James W. Westerman Jeanne H. Yamamura 《Business ethics (Oxford, England)》2010,19(4):309-325
This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. 相似文献
3.
Rafik Z. Elias 《Journal of Business Ethics》2006,68(1):83-90
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students’ ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. 相似文献
4.
Rafik Z. Elias 《Journal of Education for Business》2017,92(4):194-199
Cheating is an epidemic in higher education. The author examined the psychological variable of academic entitlement and its relationship with the ethical perception of cheating using a sample of business students. Contrary to some previous research, the author found that millennials were only slightly more academically entitled than students from other generations but overall had a low sense of entitlement. Highly entitled business students viewed cheating actions as less unethical compared with less entitled students. 相似文献
5.
Rafik?I.?BeekunEmail author Jim?Westerman Jamal?Barghouti 《Journal of Business Ethics》2005,61(3):235-247
Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out
the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map
of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to
behave. Competing divergence and convergence hypotheses
were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also
influenced by the justice criterion while Russians tend to emphasize utilitarianism.
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. 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. Correspondence regarding this article should be addressed
to him: MGRS 28, University of Nevada, Reno, NV 89557–0206.
James 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. His research interests include person-organization fit, employee ethics, compensation,
and selection.
Jamal Barghouti (B.Sc., MBA, Ph.D Management) is currently Advisor on Petroleum Affairs, H.H. Ruler’s Court, Dubai. He is
also a lecturer at local universities including Dubai University College in human resources management, international business,
organizational behavior and business communication. He has about 35 years of experience in the oil industry in the U.S.A.,
U.K., Russia, and the Middle East. 相似文献
6.
Determinants of Earnings Management Ethics Among Accountants 总被引:1,自引:0,他引:1
Rafik Z. Elias 《Journal of Business Ethics》2002,40(1):33-45
Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. 相似文献
7.
Balancing Ethical Responsibility among Multiple Organizational Stakeholders: The Islamic Perspective
In spite of a renewed interest in the relationship between spirituality and managerial thinking, the literature covering the link between Islam and management has been sparse – especially in the area of ethics. One potential reason may be the cultural diversity of nearly 1.3 billion Muslims globally. Yet, one common element binding Muslim individuals and countries is normative Islam. Using all four sources of this religion’s teachings, we outline the parameters of an Islamic model of normative business ethics. We explain how this ethics model seeks to balance the needs of multiple stakeholders, and discuss its enforcement mechanisms. This Islamic approach to business ethics is centered around criteria that are in common with stakeholder theory such as justice and balance, and includes unique additional criteria such as trust and benevolence. 相似文献
8.
Rafik Z. Elias 《Journal of Business Ethics》2009,86(2):199-209
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The
current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions.
Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical
thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized,
students high in anti-intellectualism attitudes and those with low academic self-efficacy were least likely to perceive college
cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results
urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts.
The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion
processes.
相似文献
Rafik Z. EliasEmail: |
9.
Using both agency and institutional theories, we examined factors associated with the board's adoption of a formal process for evaluating the performance of the corporation's chief executive officer (CEO). Our sample was drawn from the hospital industry. Results show that an independent board chairperson, the level of market competition and the degree of managed care penetration were significant predictors of whether or not the board had adopted a formal CEO evaluation process. These findings imply that initiatives to improve governance effectiveness based on agency theory should take into account the institutional environment of corporate boards. 相似文献
10.
Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students’ trait professional skepticism and their level of anticipatory socialization. Using a sample of 293 accounting students close to graduation, results indicate a positive relationship between Big Five personality characteristics and the trait professional skepticism, and between personality and anticipatory socialization. There is also a positive relationship between professional skepticism and anticipatory socialization. These results are useful to accounting educators who attempt to socialize accounting students into the profession. 相似文献