Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility |
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Authors: | Sean Valentine Gary Fleischman |
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Institution: | (1) Department of Management and Marketing, University of Wyoming, P.O. Box 3275, Laramie, WY, 82071, U.S.A. |
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Abstract: | This study explored several proposed relationships among professional ethical standards, corporate social responsibility,
and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with
a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated
that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional
ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility
also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics
and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility,
since these actions are associated with enhanced employee ethical attitudes.
Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the
University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes.
His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling
& Sales Management, and Journal of Business Research.
Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty
Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his
research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral
Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics. |
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Keywords: | professional ethics corporate social responsibility ethical attitudes |
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