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  1. Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics.Christoph Endenich & Rouven Trapp - 2020 - Journal of Business Ethics 163 (2):309-328.
    Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...)
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  • Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications.Julia Zhang, Randy Chiu & Liqun Wei - 2009 - Journal of Business Ethics 88 (S1):25-41.
    In response to the lack of empirical studies examining the internal disclosure behavior in the Chinese context, this study tested a whistleblowing -decision-making process among employees in the Chinese banking industry. For would-be whistleblowers, positive affect and organizational ethical culture were hypothesized to enhance the expected efficacy of their whistleblowing intention, by providing collective norms concerning legitimate, management-sanctioned behavior. Questionnaire surveys were collected from 364 employees in 10 banks in the Hangzhou City, China. By and large, the findings supported the (...)
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  • Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. [REVIEW]Randy K. Chiu - 2003 - Journal of Business Ethics 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. Statistical analysis (...)
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  • Gender Issues in Corporate Leadership.Devora Shapiro & Marilea Bramer - 2013 - Handbook of the Philosophical Foundations of Business Ethics:1177-1189.
    Gender greatly impacts access to opportunities, potential, and success in corporate leadership roles. We begin with a general presentation of why such discussion is necessary for basic considerations of justice and fairness in gender equality and how the issues we raise must impact any ethical perspective on gender in the corporate workplace. We continue with a breakdown of the central categories affecting the success of women in corporate leadership roles. The first of these includes gender-influenced behavioral factors, such as the (...)
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  • Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?Dilek Zamantılı Nayır, Michael T. Rehg & Yurdanur Asa - 2018 - Journal of Business Ethics 149 (1):147-167.
    Whistleblowing refers to the disclosure by organization members of illegal, immoral, or illegitimate practices to persons or organizations that may be able to effect action. Most studies on the topic have been conducted in North American or European private sector organizations, and less attention has been paid to regions such as Turkey. In this study, we study the whistleblowing intentions and channel choices of Turkish employees in private and public sector organizations. Using data from 327 private sector and 405 public (...)
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  • An Ethical Perspective on Emerging Forms of Ubiquitous IT-Based Control.Aurélie Leclercq-Vandelannoitte - 2017 - Journal of Business Ethics 142 (1):139-154.
    The goal of this paper is to investigate the ethical implications of emerging forms of control that have developed along with the use of ubiquitous information technology. Because it can be exerted at a distance, almost anytime and anywhere, IT-based control has become more subtle, indirect, and almost invisible, with many negative side effects. Yet the issues raised by this new form of control have rarely been interpreted, treated, and framed as ethical issues in business ethics literature. Thus, a more (...)
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  • Toward a model for international business ethics.Nader Asgary & Mark C. Mitschow - 2002 - Journal of Business Ethics 36 (3):239 - 246.
    This paper briefly examines the topic of business ethics and attempts to suggest a code of ethics for multinational firms. While most companies have basic policies on employee integrity, confidentiality and sexual harassment, relatively few have established policies regarding bribery, exploitive child labor, human rights violations and other issues they may encounter in the global market place (Drake, 1998). Until recently, very few companies had truly global operations. Consequently little attention was paid to the issue of ethical guidelines in a (...)
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  • Ethics-based auditing of automated decision-making systems: intervention points and policy implications.Jakob Mökander & Maria Axente - 2023 - AI and Society 38 (1):153-171.
    Organisations increasingly use automated decision-making systems (ADMS) to inform decisions that affect humans and their environment. While the use of ADMS can improve the accuracy and efficiency of decision-making processes, it is also coupled with ethical challenges. Unfortunately, the governance mechanisms currently used to oversee human decision-making often fail when applied to ADMS. In previous work, we proposed that ethics-based auditing (EBA)—that is, a structured process by which ADMS are assessed for consistency with relevant principles or norms—can (a) help organisations (...)
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  • Business Ethics in Greater China: An Introduction.Allan K. K. Chan, Po-Keung Ip & Kit-Chun Joanna Lam - 2008 - Journal of Business Ethics 88 (S1):1 - 9.
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  • The third eye: Exploring guanxi and relational morality in the workplace. [REVIEW]Doreen Tan & Robin Stanley Snell - 2002 - Journal of Business Ethics 41 (4):361 - 384.
    We examine the use of Confucian relational morality as an alternative reference point to that of modernist morality in judging workplace ethical conduct. A semi-structured interview based study involving 46 ethnic Chinese managers and 30 non-Chinese expatriate managers in Singapore, provided evidence of the use of traditional guanxi-linked morality as a moral resource by some of the former group in judging workplace ethical dilemmas. While such morality played only a minor role in moral reasoning, and was largely overshadowed by modernist (...)
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  • A Paradigm Shift in the Implementation of Ethics Codes in Construction Organizations in Hong Kong: Towards an Ethical Behaviour.Christabel Man-Fong Ho & Olugbenga Timo Oladinrin - 2019 - Science and Engineering Ethics 25 (2):559-581.
    Due to the economic globalization which is characterized with business scandals, scholars and practitioners are increasingly engaged with the implementation of codes of ethics as a regulatory mechanism for stimulating ethical behaviours within an organization. The aim of this study is to examine various organizational practices regarding the effective implementation of codes of ethics within construction contracting companies. Views on ethics management in construction organizations together with the recommendations for improvement were gleaned through 19 semi-structured interviews, involving construction practitioners from (...)
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