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1.
Leaders and managers of today's multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede's theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. 相似文献
2.
Organizational Culture: A Framework and Strategies for Facilitating Employee Whistleblowing 总被引:1,自引:0,他引:1
Benisa Berry 《Employee Responsibilities and Rights Journal》2004,16(1):1-11
Seven dimensions of organizational culture that influence the employee reflection process that ultimately leads to whistleblowing behavior are presented. These include 1) vigilance, 2) engagement, 3) credibility, 4) accountability, 5) empowerment, 6) courage, and 7) options. Key considerations within each dimension are discussed and a compliance framework is used to identify strategies for encouraging a culture that supports employee communication, questioning, and reporting of illegal, unethical, and illegitimate practices within organizations. 相似文献
3.
The current study presents the findings of an empirical inquiry into the effects of Confucian ethics and collectivism, on individual whistleblowing intentions. Confucian Ethics and Individualism–Collectivism were measured in a questionnaire completed by 343 public officials in South Korea. This study found that Confucian ethics had significant but mixed effects on whistleblowing intentions. The affection between father and son had a negative effect on internal and external whistleblowing intentions, while the distinction between the roles of husband and wife had a positive effect on those intentions. The effects of collectivism were also different depending on the specific types of collectivism. Horizontal collectivism had a positive effect on both types of whistleblowing intentions, whereas vertical collectivism did not show any significant effects on whistleblowing intentions. These results indicate that cultural traits such as Confucian ethics and collectivism may affect an individual’s whistleblowing intentions in degree and direction, making blanket predictions about cultural effects on whistleblowing difficult. 相似文献
4.
The state of war is a popular metaphor employed by many business writers seeking to explain the imperatives of strategic decision-making. It is a metaphor which draws on a realist characterisation of war as a Hobbesian state of nature devoid of a moral dimension. However, the work of Walzer (1977) has demonstrated that rules of war, established over generations and across cultural divides, play a significant role in the conduct of warfare. Through identifying and analysing rules of war in parallel with ethical dilemmas in business life, such as whistleblowing, it is possible to develop a more sophisticated understanding of the war metaphor in place of simplified, state of nature realism. This alternative version of the war metaphor is a useful means of introducing students to Aristotlean virtues as well as challenging their preconceptions about the nature of business activity. 相似文献
5.
AbstractMany countries use tax-related whistleblowing programs, but the evidence on these programs suggests information provided by whistleblowers yields modest tax collections. However, when every citizen could become a whistleblower, deterrence from tax evasion can by itself increase tax collections. We find that tax collections significantly increased after the introduction of the whistleblowing mechanism in Israel in February 2013, although this mechanism directly yielded little or no tax collections. In support of the hypothesis that deterrence led to the increase in tax collections, we find that collections increased in industries with high tax-evasion risk, but not in industries with low tax-evasion risk. Furthermore, the increase in tax collections occurred in corporations, where the timing and magnitude of tax payments are more discretionary, but not from employees, for whom employers directly deduct taxes. Eventually, following reports that the whistleblowing mechanism is ineffective, deterrence diminished and tax collections decreased, suggesting the deterrence effect was temporary. 相似文献
6.
Lars Lindblom 《Journal of Business Ethics》2007,76(4):413-426
The ethical debate on whistleblowing concerns centrally the conflict between the right to political free speech and the duty
of loyalty to the organization where one works. This is the moral dilemma of whistleblowing. Political free speech is justified
because it is a central part of liberal democracy, whereas loyalty can be motivated as a way of showing consideration for
one’s associates. The political philosophy of John Rawls is applied to this dilemma, and it is shown that the requirement
of loyalty, in the sense that is needed to create the moral dilemma of whistleblowing, is inconsistent with that theory. In
this sense, there is no moral dilemma of whistleblowing. This position has been labelled extreme in that it says that whistleblowing
is always morally permitted. In a discussion and rejection of Richard De George’s criteria on permissible whistleblowing,
it is pointed out that the mere rejection of loyalty will not lead to an extreme position; harms can still be taken into account.
Furthermore, it is argued that the best way is, in this as in most other political circumstances, to weigh harms is provided
by the free speech argument from democracy.
Lars Lindblom is a Ph D. student in philosophy at the Royal Institute of Technology, Stockholm, Sweden. He has worked as a
business ethics consultant and has written on efficency, workplace inspections and business ethics. 相似文献
7.
Randy K. Chiu 《Journal of Business Ethics》2003,43(1-2):65-74
The growing body of whistleblowing literature includes many studies that have attempted to identify the individual level antecedents of whistleblowing behavior. However, cross-cultural differences in perceptions of the ethicality of whistleblowing affect the judgment of whistleblowing intention. This study ascertains how Chinese managers/professionals decide to blow the whistle in terms of their locus of control and subjective judgment regarding the intention of whistleblowing. Hypotheses that are derived from these speculations are tested with data on Chinese managers and professionals (n = 306). Statistical analysis largely supports the hypotheses, which suggests that an individual's locus of control does moderate the relationship between ethical judgment and whistleblowing. 相似文献
8.
Alan Lovell 《Journal of Business Ethics》2002,37(2):145-163
This paper draws upon a recently completed research study of the responses of accountants and HR professionals to actual issues at work that had posed them ethical qualms. The study sought to get beyond ethical reasoning about hypothetical scenarios and to address issues of actual behaviour, focusing upon the interviewees explanations of these behaviours. In general terms there was an observable difference between the attitudes and behaviours of accountants and HR professions, but not in the simple, stereotypical sense. The concerns expressed by the interviewees when calculating their chosen courses of action in a given situation, reflected grave concerns for their current and future employment prospects, if they were to raise their concerns, either within their employing organisation, or beyond. The problems of whistleblowers are well documented, but at a time when corporate governance issues occupy the attention of financial markets and corporate boards around the world, and national governments are introducing new laws to ostensibly provide enhanced protection for whistleblowers, the evidence of this study is that moral agency remains at best an aspiration, and at worst a chimera. 相似文献
9.
We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent
financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting
intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the
perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’
reporting intentions for an anonymous channel are higher than for male participants; the fraud perpetrator’s gender and the
interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither
of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous
reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to
which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel
and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. 相似文献
10.
Ethical behaviour is a critical component of theaccountancy/auditing profession. This study examines ethicalattitudes of final year accountancy students in Australia.Students were surveyed as to whether they would accept a bribe todefraud a public institution (Taxation Office) or shareholders,cheat in an exam, and/or become whistleblowers in differingcircumstances. A high proportion of students appeared willing toaccept the bribe (25% Taxation Office and 20% shareholders). Thispercentage plummeted when the risk of being caught was introduced(9% Taxation Office and 6% shareholders). The difference betweenmale and female responses was significant. Males appeared fourtimes more likely than females to act unethically. 28% ofstudents appeared willing to cheat in an exam. Interestingly,the difference between male and female responses was lesssignificant. Again the risk of being caught drastically reducedthese figures (6%). Just greater than 50% of students appearedwilling to become whistleblowers for the frauds against theTaxation Office and shareholders, however, only 8% wouldwhistleblow on cheating in an examination. Finally theimplications for educators, attempting to provide effectiveethical education for trainee accountants/auditors, are considered. 相似文献