Business Ethics
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2015-09-14 03:00:00 AM
Abstract
The present study attempts to investigate the effect of emotional intelligence, corporate ethical values, and ethical climates on the ethical judgment of auditors in Malaysia. The study used a questionnaire survey comprising instruments on emotional intelligence (Law et al. Journal of applied Psychology, 89(3), 483, 2004), corporate ethical values (Chonko and Hunt Journal of Business Research, 13(4), 339–359, 1985), ethical climate (Victor and Cullen Research in Corporate Social Performance and Policy, 9 51–71, 1987), and ethical vignettes related to the auditors’ job (Loeb et al. Journal of Accounting Research, 9(2), 287–306, 1971 and Cohen et al.1994). A total 263 usable responses were obtained and analyzed using statistical tests of mean score, standard deviation, correlation, and multiple regression. The results reveal that emotional intelligence and corporate ethical values significantly influenced the ethical judgment of auditors. Likewise, instrumental and independence ethical climates have significant effect on ethical judgment of auditors in Malaysia.
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2015-09-01 03:00:00 AM
Abstract
In recent years, social media such as Twitter, Facebook, and LINE has become common in the lives of the people in Asian countries. In this paper, we will examine ethical challenges related to social media from a perspective of normative theories. Many of the general ideas surrounding current social media belong to naturalistic optimism. They use it without any hesitation every time a new social medium is introduced, and believe that the society is getting better by doing so. It seems too irresponsible if a social media company just provides a service and leaves it up to the judgment of users. Efforts to widely inform risks of social media should not target adults only. It should target minors as the most imminent issue. The laissez-faire system in social media can be considered as a laissez-faire system for companies managing social media. Among philosophical theories of technology, there is an idea of social constructivism. It is a theory that society can determine the future of technology. I will give a concrete example of social constructivism. The society must find a way to live with social media ahead of technology, not allowing the technology of social media to build a society.
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2015-09-01 03:00:00 AM
Abstract
Virtue ethics is regarded as the key in search of moral excellence among corporations. Yet, there are limited works to empirically investigate what virtuous character morally good corporations is expected to exhibit in the course of business from the perspective of customers. To fill this gap, we argue that customers are to evaluate firm’s virtuous character using Confucian cardinal virtues (ren, yi, and li) and perceived virtuousness determines customer loyalty. We test this argument using a sample of 276 Hong Kong Chinese. The result suggests that a corporation not only has to offer a good value and high quality to customers but also needs to develop and acquire virtuous character in retaining customer loyalty. Firm has to embrace ren, yi, and li as the primary business goal. In fact, they are not the means but the end in themselves. The continuous pursuit of these cardinal virtues at the firm level not only establishes proper corporate values but also enables a firm to act morally in the course of business. Such kind of firm is known as junzi corporation.
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2015-09-01 03:00:00 AM
Abstract
Grounded in Bandura’s (Social foundations of thought and action: A social cognitive theory, 1986) social cognitive theory of moral thought and action, we develop a conceptual model linking supervisors’ perceptions of organizational injustice and abusive supervision with moral disengagement mechanisms acting as the underlying process. Specifically, we elaborate why and how supervisors’ experiences of each type of injustice (i.e., distributive, procedural, interpersonal, and informational) would trigger their adoption of distinctive moral disengagement mechanisms, which in turn lead to their abusive supervisory conduct. The present conceptual model sheds new light on linking organizational injustice to abusive supervision from a moral perspective. In addition, it also provides important theoretical and managerial implications to our current understanding of why and how abusive supervision happens.
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2015-09-01 03:00:00 AM
Abstract
Beyond the adoption of codes of ethics for moderating behaviours within an organization, there is need for change in the dynamism of ethics management in construction companies. This change is necessitated due to inability of ethical codes to function by its mere existence without proper integration into organization’s web. This study aims at identifying supporting factors (input factors) for code integration and the resultant factors as well as the relationship between the two sets of factors. Questionnaire survey was used to gather data from practitioners in Hong Kong construction organizations. Using Relative Importance Index (RII) and correlation analysis, findings revealed that commitment of managing director to ethics, communicating codes with employeesand managers acting as role models ranked highest among the input factors, whereas building public trust,enhanced organization’s reputation and increased protection against lawsuits ranked highest among the resultant factors. There were great numbers of significant positive correlations between the input factors and the resultant factors with the exception of consistence of codes with international standards and increased company’s profitability which exhibited negative correlation. The highest significant positive correlation coefficient existed between training about the importance of ethics and subjective and inconsistent management standards are minimized which points to the importance of ethics training in establishing ethical standards. The findings can help construction practitioners to improve organizational ethical standard and be more result-focused in managing ethics.
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2015-09-01 03:00:00 AM
Abstract
Projects that challenge students to practice service leadership for civic improvement can address the aim of developing civic-mindedness in undergraduates. We conducted two qualitative studies. First, we investigated the learning experiences of four teams of undergraduate business students, who undertook semester-long course-embedded service-learning projects in partnership with four Hong Kong-based social enterprises. The students described five modes of civic engagement as project purposes, mentioned applying six types of service leadership practice for civic improvement, and described eight types of developmental outcome within the domain of civic-mindedness. Comparisons suggested that besides relational support through training and guidance, empowering infrastructure, opportunities to exercise autonomy, and opportunities to demonstrate competence, three project-related features that varied between projects were important in fostering civic-mindedness. These were direct contact with grassroots-based beneficiaries; the experience of making a tangible difference; and linking the campus with the wider community. A second qualitative study indicated that course-embedded team projects with these features that were undertaken in mixed teams that included freshman and senior year business students fostered civic-mindedness for both categories of student.
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2015-09-01 03:00:00 AM
Abstract
The objective of this paper is to empirically examine the impact of national culture on firm’s corporate social responsibility (CSR) across geographical regions. Empirical tests are based on CSR performance of 3055 corporations from 28 countries located in Eastern Asia and Europe. The findings suggest that the Hofstede’s cultural dimensions have significant impacts on CSR performance, both positively and negatively depending on a given dimension of CSR. In addition, corporations located in European countries tend to effectively outperform those in Eastern Asian countries in every facet of socially responsible practice.
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2015-06-30 03:00:00 AM
Abstract
Due to the lack of a standard definition for the concept of corporate social responsibility (CSR), various discourse communities have assigned different meanings to it. Based on the intermedia agenda setting theory, this study examines the extent to which CSR-related news releases published by the two electricity providers in Hong Kong have influenced press coverage over a 6-year period between 2006 and 2011. A total of 202 news releases and 1,045 news articles were content-analyzed based on the following mutually exclusive categories of CSR-related news events: operations, education, community, products and services, recognition, environment, and donations and sponsorships. This study found that operations-related and products and services-related news releases were more likely to be reported in the press. Recognition-related news releases were the least likely to be reported. Based on the findings, this study posits that two criteria would determine whether a CSR-related news release is likely to be covered in the press: the extent to which the news events are relevant to the core operations of the corporations and the extent to which the news events make an impact on society.
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2014-12-01 02:00:00 AM
Abstract
The study reported in this article examines the relationships between nationality, gender, and religiosity and business ethics attitudes in four countries in the Asia-Pacific region. Using a survey approach, university business students in Australia, New Zealand, Hong Kong, and Singapore were asked about their attitudes regarding business-related ethicality using a six-item scale of ethicality that was reported in the literature. Business students are appropriate for this study as they are “future business leaders.” For nationality significant differences (p < 0.05) emerged for only two of the six items. There was no significant difference in total ethicality, and the values were positive in all countries. In general, females were reported being more ethical than males, particularly in New Zealand and Singapore. For religiosity, overall, there was a significant difference in ethicality where those respondents reporting being “very religious” also reporting being more ethical. For individual countries, significance did emerge for Australia and New Zealand.
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2014-12-01 02:00:00 AM
Abstract
The evidence from the recent financial crisis in the USA indicates the importance of ethical decision making in the banking and finance industry. This study surveyed 90 banking and finance professionals and students in Vietnam to examine the differences in their ethical decision making. The questionnaire consisted of eight vignettes describing practical ethical dilemmas which banking and finance professionals may face in their daily work. We found significant differences in ethical decision making between these two groups in their overall ethical scores and in four out of eight vignettes. We also conducted a 3-h ethics training programme for these professionals and students and found that teaching ethics was more effective for students than working adults in the banking and finance industry. These findings are important as they show how banking and financial institutions can make workplace environments more conducive to ethical decision-making by enhancing ethics education for both newcomers and existing professionals.
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2014-12-01 02:00:00 AM
Abstract
The three main Chinese teachings (Buddhism, Confucianism, and Taoism) can all be used to develop a framework for corporate governance in China. Recently, the Confucian classic the Dizi gui has emerged as a matter of academic and social interest in Mainland China. Some entrepreneurs have decided to revert to the moral rules set out in this book to decide on complex moral dilemma. Our research aims to explore an actual case in which a business leader from Beijing succeeded in transforming his moral aspiration into a viable business model. Willing to break out from a deteriorated business environment in which he was competing, he used the Dizi gui to develop a set of moral principles, out of which he articulated his decision-making strategy.
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2014-12-01 02:00:00 AM
Abstract
The Philippines sits atop vast mineral deposits estimated to be worth around 47 trillion Philippine Pesos. Yet, mining in the Philippines has a mixed track record as far as its impact on human and economic development is concerned. This paper tries to draw lessons from the Marcopper Mine in Marinduque, Philippines, using a framework—what we call a “mining and human development causality chain”—to begin to think through how extractive industries can contribute to inclusive growth. Essentially, there is a chain of inputs and events that—when properly executed by various stakeholders—could lead to very strong economic and human development outcomes not just for the communities directly affected by the mine but also the country as a whole. Too often, this chain is easily broken by (both corporate and government) governance. Using a critical analysis of the Marinduque mining disaster, we illustrate how breaking this chain can completely reverse mining’s potential to assist in human development.
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2014-12-01 02:00:00 AM
Abstract
Unlike many other studies which assumed narcissism to be equivalent to overt narcissism, the purpose of this study is to empirically examine how covert and overt narcissism affect counterproductive work behaviors (CWBs), a type of unethical behavior that can be discussed by ethical ideology. Furthermore, this research tests whether the relationship between managerial position and CWBs is direct or mediated by narcissism. The population of this study consisted of managers (N = 196) and nonmanagerial employees (N = 221) in 10 relatively small Iranian firms. Questionnaires were used to collect the required data. The results indicated that most of the Iranian managers show both types of narcissistic behaviors specifically overt type, covert narcissism is a stronger predictor of interpersonal and organizational CWBs than overt narcissism, and managerial position does not seem to have a direct effect on CWBs, but has an indirect effect mediated through covert narcissism.
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2014-12-01 02:00:00 AM
Abstract
This study aims to explore whether a discrepancy exists between the ideal and communicated (disclosed) ethical identity of Islamic banks in Asia and, further, whether there is any association of communicated ethical identity with financial performance. To achieve the objectives, the study analyses data derived from annual reports of Islamic banks in Asia for the period 2006–2010. The results suggest that out of the seven banks studied, three of them are above average and the rest suffer from disparity between the ideal and communicated ethical identities. Further, the study shows that the disclosure of a vision and mission statement; board of directors and top management; zakah, charity, and benevolent loans; and Shari’ah supervisory boards are negatively associated with performance, while the disclosure of products and services and commitment toward employees are positively associated with performance.
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2014-03-01 02:00:00 AM
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2014-03-01 02:00:00 AM
Abstract
What is ethics in the contemporary world? What is the need of defining ethics and, secondly, defining it in contemporary context? The meaning of ethics is so ambiguous to nonphilosophical academicians, corporate world, and others who look to the meaning in the branch of Philosophy called Ethics. At the end of endless debates, if the purpose of getting a definition is done, it is clarity in thinking in defining ethics which would happen. This may lead to clarity in the study of ethics. And why should one study ethics at all? Ethics is interwoven at various levels in our life. The same individual is often in an obligation to face ethics at different levels like home, office, society, etc., or different ethical obligations. With a number of normative theories, the individual mind would be indefinite as to which one to follow. Is it just one theory alone which can be resorted to in an ethical dilemma or a combination of them? Are these theories practical also? Or are they just theories per se? To clear this ambiguity and in order to define ethics, the discussion of the meaning of ethics is important. This paper answers the above questions and throws light on the enquiry. This study hence is an exploratory one. Since the word ethics is interwoven with morality, it is worthwhile to define the word moral.
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2014-03-01 02:00:00 AM
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The study examines the attitudes among physicians regarding acceptance of gifts, sponsorships, and drug samples in response to marketing efforts of pharmaceutical companies in India. The research also attempts to study physicians’ perceptions of the Medical Council of India (MCI) guidelines on the code of conduct for pharmaceutical marketing practices and the influence of these guidelines on physicians’ actions. A structured questionnaire was developed for collecting primary data regarding exposure of physicians to promotional tools and physicians’ attitudes and practices with regard to various professional ethical issues. One thousand physicians from private and government hospitals located in a metropolitan area were approached personally or through email for getting the questionnaire filled. A total of 189 completed and usable questionnaires could be obtained which is a response rate of approximately 20 %. Respondents in the study indicate being offered samples, sponsorship, and gifts by pharmaceutical companies with a frequency of at least once a month. Thus, many pharmaceutical firms are not following the code of conduct issued by the Department of Pharmaceuticals, Govt. of India. Further, though almost all physicians report being aware of the guidelines issued by the MCI, yet as many as 69 % of the sample admitted to be accepting gifts and sponsorships offered by the pharmaceutical firms. Educational programs were found to be influencing physician prescription behavior to a greater extent when compared with gifts. Frequency of offers made for gifts and sponsorships were found to be dependent upon physicians’ practice (number of prescriptions written) and the type of hospital they are associated with (private or government). The study focuses on sensitive yet critical ethical issues related to the promotional practices of pharmaceutical firms in India and physicians’ responses with regard to these promotional practices in the context of the guidelines of the Medical Council of India and the Department of Pharmaceuticals.
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2014-03-01 02:00:00 AM
Abstract
In 1987, the World Commission on Economic Development (WCED) popularized the term “sustainable development” in its well-cited report, Our Common Future. According to this report, sustainable development is defined as “the development that meets the needs of the present without compromising the ability of future generations to meet their own needs.” The WCED asserted that sustainable development required simultaneous adoption of environmental, economical, and equity principles. Bansal (Strategic Management Journal, 26(3), 197–218, 2005) has conducted a study of Canadian firms in the oil and gas, mining, and forestry industries from 1986 to 1995. The study found that both resources based and institutional factors influence corporate sustainable development. This paper studied the corporate sustainable development of Mysore Paper Mills Ltd. from 1995 to 2011 using the same model. The study found that independent variables with significant impact on environmental integrity and overall sustainability were fines, penalties, court cases (total) involved by the company, and log of total assets. On economic prosperity, the independent variable with significant impact is log of total assets. For social equity, the independent variable with significant impact is foreign sales as percentage of total sales, number of fines/penalties/court cases (total), number of fines/penalties/court cases (environmental), log(total assets), and return on equity.
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2014-03-01 02:00:00 AM
Abstract
The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of auditors' work. Prior measurements are classified into two main groups; (1) direct and indirect measure of quality audit and (2) actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour.
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2014-03-01 02:00:00 AM
Abstract
As a common and important construct, numerous studies investigated factors that influence commitment. However, few scholars promoted ethical issues on commitment antecedents. This study investigates moderation effect of gender on the relationship between workplace spirituality and commitment. The result shows that workplace spirituality affects commitment significantly, and males are found to have a stronger effect of workplace spirituality on commitment rather than females. Implications of the findings and suggestions for future research are discussed.
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