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1.
Jamal A. Al-Khatib Christopher J. Robertson Dana-Nicoleta Lascu 《Journal of Business Ethics》2004,54(1):81-95
In this paper we theorize that cognitive ethical orientations play an influential role in the beliefs of consumers when faced with different ranges of moral dilemmas. We examine this proposition in transitional Eastern Europe and results from a sample of 210 Romanian consumers suggest that Romanians are faced with a moral situation where low levels of Machiavellianism and high levels of idealism appear to relate to a higher ethical concern about passively benefiting at the expense of others. 相似文献
2.
Guided by notions from the literature on organizational learning, this paper investigates how product line experimentation and organizational performance change across the careers of top managers. Its subjects are the studio heads who ran all the major Hollywood film studios from 1936 to 1965. The study found first, that product line experimentation declines over the course of executive tenures; second, that there is an inverse U‐shaped relationship between top executive tenure and an organization's financial performance; and third, that product line experimentation is more likely to benefit financial performance late in top executives' tenures. These findings are consistent with a three‐stage ‘executive life cycle’. During the early years of their tenures, top managers experiment intensively with their product lines to learn about their business; later on their accumulated knowledge allows them to reduce experimentation and increase performance; finally, in their last years, executives reduce experimentation still further, and performance declines. Copyright © 2001 John Wiley & Sons, Ltd. 相似文献
3.
The professions have focused considerable attention on developing codes of conduct. Despite their efforts there is considerable controversy regarding the propriety of professional codes of ethics. Many provisions of professional codes seem to exacerbate disputes between the profession and the public rather than providing a framework that satisfies the public's desire for moral behavior.After examining three professional codes, we divide the provisions of professional codes into those provisions which urge professionals to avoid moral hazard, maintain professional courtesy and serve the public interest. We note that whereas provisions urging the avoidance of moral hazard are uncontroversial, the public is suspicious of provisions protecting professional courtesy. Public interest provisions are controversial when the public and the profession disagree as to what is in the public interest. Based on these observations, we conclude with recommendations regarding the content of professional codes.Karim Jamal is an Associate Professor in the Department of Accounting at the University of Alberta. His research interests are in modelling judgment processes of individuals in professional firms and financial markets. He is currently involved in research on the auditor-client negotiation process, the role of framing effects in masking fraud as well as the means by which frauds are detected, and tensions in professional codes of conduct especially between confidentiality and public disclosure.Norman E. Bowie is the Elmer L. Andersen Chair in Corporate Responsibility at the University of Minnesota. He is the co-editor ofEthical Theory and Business and has published numerous books and articles in business ethics and political philosophy. His most recent book isUniversity Business Partnerships: An Assessment. 相似文献
4.
Mohammed Y. A. Rawwas Scott J. Vitell Jamal A. Al-Khatib 《Journal of Business Ethics》1994,13(3):223-231
Research investigating the consumer's ethical beliefs, ideologies and orientation has been limited. Additionally, despite the repeated call in the literature for cross cultural research, virtually no studies have examined the ethical beliefs and ideologies of consumers from cultures other than those in North America. This study partially fills this gap in the literature by investigating the ethical beliefs, preferred ethical ideology, and degree of Machiavellianism of consumers from Egypt and Lebanon. The results indicate that consumers in Lebanon, which has been torn by civil unrest and terrorism, tend to be more Machiavellian, less idealistic, and more relativistic than their Egyptian counterparts. Additionally, the Lebanese consumers tend to be more accepting of questionable consumer practices.Mohammed Y. A. Rawwas is Assistant Professor of Marketing at the University of Northern Iowa. His research has appeared in theJournal of Business Ethics, Journal of Hospital Marketing, Health Marketing Quarterly, Medical Marketing & Media, and national proceedings of the American Marketing Association.Scott J. Vitell is Associate Professor of Marketing and holder of the Michael S. Starnes Lecturship in Marketing and Business Ethics at the University of Mississippi. His work has previously appeared in theJournal of Macromarketing, theJournal of Business Ethics, Research in Marketing, theBusiness and Professional Ethics Journal and theJournal of the Academy of Marketing Science as well as various other journals and proceedings.Jamal Al-Khatib is Assistant Professor of Marketing at the University of Wisconsin-Eau Claire. His research has appeared in theJournal of Consumer Marketing, International Marketing Review andResearch in the International Business Disciplines as well as various national and regional proceedings. 相似文献
5.
In most developing countries of the world, large scale public food procurement and distribution systems (PFDS) have become too expensive for the country governments to support from their own resources. Despite high financial and administrative costs of the programs, the degree of seasonal price stabilization and price support achieved through the activities remain quite low. Using the Bangladesh PFDS as a case study, this research indicates that considerable improvements in price support can be achieved by providing credit to the farmers immediately after the harvest. If the government procurement is reduced by 50 per cent in Bangladesh, and providing 150 per cent of the cost of running PFDS as credit, Bangladesh can improve the farmers' income and achieve better stability of cereal prices at a cost less than one-third of the current costs of the PFDS. 相似文献
6.
介绍中东国家把集成风险检查和检查系统用于近岸油田装置。根据详细的风险检查分析和过去的检查记录,对所选择的设备采用无损检测技术实施检查。资产数据、检查记录和有关文件都集中保存在计算机系统中。这样有能力保管和查看不同种类的文件和图样。这个系统能生成和监管维修和检查工作单,并能与企业其他系统进行交流。有一个知识数据库用于资产整合活动,与MS Excel的输入/输出功能进行数据交换也更加方便。 相似文献
7.
Independence (in fact as well as in appearance) is widely thought to be necessary for the quality of audits, and audit quality is often equated with independence. Private incentives to demand (and supply) independent certification of financial statements are thought to be insufficient, thus the need to mandate independence through regulation. This study presents data from a field experiment on the unregulated market for certification of baseball cards to assess the role of independence vis-à-vis other auditor attributes such as competence, price, and service on audit quality. In our field experiment, we examine prices of baseball cards sold on eBay with or without third party certification. In addition, the certifier was either independent or deeply immersed in providing other services to market participants. We find that market participants pay a significant premium for certified cards. Certifiers who are deeply immersed (and therefore apparently less independent) also provide higher quality service in the form of being stricter graders, command larger price premiums, and dominate in market share. Implications for independence and audit quality are discussed. 相似文献
8.
Jamal A. Al‐Khatib Mohammed I. Al‐Habib Naima Bogari Najah Salamah 《Business ethics (Oxford, England)》2016,25(2):172-186
As international trade and business opportunities grow globally, insight into trading partners’ strategies is essential. One of the major strategies that impact trading partners’ relationships is negotiation strategy employed by each partner. These strategies assume even greater importance when these strategies have ethical content. This study examines the effects of marketing executives’ preferred ethical ideologies (relativism and idealism), opportunism and Machiavellianism on their perceived appropriateness of unethical negotiation tactics. Utilizing a sample of 995 marketing executives from six countries, cluster analysis and multivariate analysis of variance revealed two types of marketing negotiators: principled and corrupt negotiators. Corrupt negotiators tend to be more Machiavellian, more relativist, more opportunistic and less idealistic than their principled counterparts. Principled negotiators tend to perceive unethical negotiation tactics less favorably than their corrupt counterparts. Implications of these results for practitioners and directions for future research are discussed. 相似文献
9.
The aim of this article is to describe young consumers’ attitudes and conduct regarding beer consumption, analyzing the consumer as an individual (addressing internal factors) and in a collective (external factors). The research was designed in Brazil involving 52 participants, divided into 16 focus groups, and the respective data was transcribed and analyzed. The findings show three distinct types of consumers were identified. The authors termed these the Inductor, the Induced, and the Sophisticated. The article details how each type of consumer can be distinguished through different attitudes and factors. The results suggest that, rather than thinking of beer consumption as an individual item, beer consumption should be thought of as different types, involving different behavior, attitudes, and social interaction. The article demonstrates originality and value to put forward the notion that beer consumption should not be defined as an individual item. The framework offered in this article will assist future researchers to consider consumption of different types and brands of beer, based on social interaction. 相似文献
10.
This study was designed to examine the determinants of and differences between the ethical beliefs of two groups of Japanese
students in religious and secular universities. Multiple regression analysis revealed that students of the Japanese religious
university perceived that young, male, relativistic, and opportunistic students tended to behave less ethically than did older,
female, and idealistic students. Students of the Japanese secular university perceived that male, achievement-oriented, and
opportunistic students tended to behave less ethically than did female and experience-oriented students. Opportunism was found
to be one of the most important determinants in explaining misconduct. Multivariate analysis of variance (MANOVA) and multiple
discriminant analysis (MDA) revealed that students of the Japanese secular university tended to score higher on achievement
and humanism, and lower on theism and positivism than did students of the Japanese religious university. In addition, students
of the Japanese secular university were somewhat more sensitive to academic dishonesty practices than were students of the
Japanese religious university. 相似文献