As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included (...) 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. (shrink)

The purpose of this study is to investigate the influence of the dimensions of the theory of planned behavior, gender and course majors on unethical behavior intentions among Generation Y undergraduates. The sample of this study comprises 245 undergraduates from a private higher education institution (PHEI) in Malaysia. The instrument of this study is developed based on concepts developed from extant literature. Reliability and validity is accessed using Cronbach’s Alpha and Exploratory Factor Analysis respectively. Social desirability bias was monitored utilizing (...) concepts adapted from Phillips and Clancy (American Journal of Sociology, 77(5), 921–940, 1972 ). Multiple Linear Regression and Independent sample T-tests were used for hypotheses testing. As a whole, results indicate that egoism, utilitarianism and magnitude of consequences exerted significant influence on unethical behavior intentions. Peer influence was not significant. In terms of gender, unethical intentions among males were influenced by egoism and peer influenced while females by utilitarianism and magnitude of consequences. Business majors did not consider magnitude of consequences significant in unethical behavior intentions. Ethical values form the fundamentals of ethical culture within organizations and a business environment which is increasingly based on self-regulation. Ethics is an essential part of the holistic personal development of future business leaders. As such, by understanding ethical attitudes and perceptions, we can draw implications for the further enhancements of teaching and learning of Business Ethics in academia as well as the development of ethical culture in the Malaysian context. Educators, parents and society also need to realise their role in the ethical development of these future Malaysian leaders. The framework of this study could be extended to actual behaviors, adult samples and also account for religiosity and age. This study utilizes the established dimensions and framework of the Theory of Planned Behavior in bridging the gap of research in unethical behavior within the context of a PHEI in Malaysia. (shrink)

The article reports the findings of a study conducted among 387 consumers regarding their perceptions of the unethicality of business practices of firms and how these affect their response behavior, in terms of trust, satisfaction, and loyalty. The study confirmed that high levels of perceived corporate unethicality decrease consumer trust. This in turn reduces consumer satisfaction, which ultimately has negative effects on customer loyalty. It was also revealed that, although both consumer gender and urbanity have a moderating effect on the (...) link between perceived unethicality and trust, the age group and level of education of the consumer did not exhibit such an effect. With regard to consumer cultural characteristics, both high uncertainty avoidance and low individualism were found to increase the negative impact of business unethicality on trust, as opposed to power distance and masculinity that did not have any moderating effect on this relationship. Implications for managers are extracted from the study findings, as well as directions for future research. (shrink)

Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...) behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. (shrink)

Most of research on fostering ethical behavior among students has taken place in US and Europe. This paper seeks to provide additional information to both educators and organizations about the ethical perceptions of Iranian students by investigating the effect of gender on students’ ethical behavior. The authors developed and administered a quantitative questionnaire to a sample of 203 individuals currently pursuing accredited degrees at one of the public universities in Iran. Statistical analysis revealed that male students have a significantly less (...) ethical behavior in three factors (selfishness, academic cheating and computer ethics) than female students. While the topic of students’ ethical behavior and its relationship with gender has been extensively studied before, there have been contrasting findings by different researchers. This paper is among the very few first researches conducted among Iranian university students to investigate the effects of gender on students’ ethical behavior under the four categories of violation of school regulations, selfishness, academic cheating, and computer ethics, hence making an important contribution to the ethics literature on the developing countries, since the study was conducted in Iran. (shrink)

This empirical investigation reexamines the impact of gender on ethics judgment of marketing professionals in a cross-section of firms in the United States. In the study, gender differences in ethics judgment focus on decisions in the context of marketing-mix elements (product, promotion, pricing, and distribution). The results of statistical analyses indicate that men and women marketing professionals differ significantly in their ethics judgment. Overall, female marketing professionals evinced significantly higher ethics judgment than their male counterparts. Given the changing demographics of (...) corporate America, it is conceivable that ethical decision-making in organizations stands to improve as the ratio of women in executive positions increases. The finding also bodes well with the recent emphasis of moving away from transaction-based in favor of relationship-focused conceptualization of marketing. (shrink)

The purpose of this paper is to explicate the idea of egoism in the context of marketing. The idea of egoism is reviewed and contextualized into a framework for interpreting different marketer types. Marketers’ potential trade-offs with consumers and competitors are examined. Four types of marketers are explicated: extremely egoistic marketer, moderately egoistic marketer, moderately altruistic marketer, and extremely altruistic marketer. The framework offered in the paper is of relevance to marketers, media, and agencies rewarding marketing performance. The framework may (...) help in assessing the ethical quotient in marketers’ preferences and behaviors. Studies recognizing the pertinence of egoism in marketing are scarce, and the typological framework discussed in the paper is a contribution to the marketing ethics literature. (shrink)

The moral reasoning capacity of managementstudents in Fiji and in Singapore, twoculturally distinct nations, was examinedusing the Defining Issue Test (DIT). Statistical analyses of the data revealed amarked difference in the reasoning capacity of thetwo groups. In the Fiji sample, religion andrace were found to have a moderating effect onmoral judgment. In the Singapore sample, age,race and religion were found to have asignificant correlation with moral judgment. The data were subjected to paired-samplest-tests using p-score as a dependent variable. The results (...) showed significant differences onthe p-score, recording a comparatively weakerreasoning capacity among the Fiji subjects. Theresults overwhelmingly confirms the assumptionthat culture plays a definite role indetermining one's moral judgment over andabove other variables. The implications offindings for cross-cultural management arediscussed. (shrink)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

Business ethics attracts increasing attention from business practitioners and academic researchers. Concerns over fraudulent behavior keep attentionfocused on ethics in businesses. The accounting profession pays particularattention to matters of ethical judgment. The profession has adopted a strictcode of conduct and many states require the passage of an ethics exam to gaincertification. The more that is understood about the relationship of gender and ethics, the better chance of education and training programs will bedesigned to improve ethical awareness and sensitivity. Prior studies (...) have found that personal characteristics are an important aspect of cultural norms.This study analyzes the responses of students from eight different countries toquestions on their probable actions to an ethical dilemma. (shrink)

Faced with an ever-growing number of ethical marketing issues and uncertainty about the impact of specialized ethics journals, researchers are struggling to keep abreast of developments in the field. In order to address these challenges, our paper provides a comprehensive review of the literature on marketing ethics over almost 50 years, offers a citation analysis and develops a unique marketing ethics impact factor (MEIF). We contribute to the field in three important ways. First, we present a state-of-the-art picture of marketing (...) ethics research. This provides an account of the research focus in each decade, assesses the importance of specific topics in the debate and identifies existing research gaps. Second, we identify the most influential papers and researchers in the marketing ethics area. Third, we evaluate the most important journals in terms of their impact on marketing ethics. To this end, we have developed an MEIF. This improves our ability to judge a journal's influence on this particular sub-discipline. (shrink)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (shrink)

The current study aims to examine the role of religiosity and gender in affecting consumer ethics among Indonesian youths. A convenience sample of 482 students in a large private university in Semarang, Central Java, Indonesia, participated in the research. Established scales were adopted to measure the key constructs. Intrinsic religiosity and gender were used as the independent variables, while each dimension of consumer ethics was treated as the dependent variables. The results of seven multiple regression analyses indicated that gender and (...) intrinsic religiosity influence consumer ethics dimensions significantly, except for “downloading.” Individuals who live daily life according to their religion are less receptive toward unethical activities than those who do not. Further, females were found to be more ethical than male counterparts on five dimensions of consumer ethics. Males tended to be more supportive of “doing good” for the seller compared to females. In general, the findings suggest that gender and religiosity do matter in influencing consumer ethics among youths in Indonesia. These findings provide important insights for religious leaders, university lecturers, and policy makers in their efforts to reduce unethical acts among the young generation. (shrink)

This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that (...) may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States. (shrink)

This article represents an attempt to organize, critique, and extend research findings on gender differences in business ethics. The focus is on two dependent variables—ethical judgment and behavioral intent. Differences in findings between student and professional groups are noted and theoretical implications are discussed. The new research provided for this article contains two benchmark studies undertaken with identical stimuli and identical measures. These studies were followed by two additional studies, using the same measures but different stimuli, as a partial replication (...) and extension of the first two. Findings suggest that little difference exists between the genders on behavioral intent for professional groups and only minimal differences for the ethical judgment measures. Student results, however, produced more substantial differences for behavioral intention. (shrink)

This study presents an empirical investigation of the ethical perceptions of the future managers - Turkish university students majoring in the Business Administration and Industrial Engineering departments of selected public and private Turkish universities - with a special emphasis on gender. The perceptions of the university students pertaining to the business world, the behaviors of employees, and the factors leading to unethical behavior are analyzed. The statistically significant differences reveal that female students have more ethical perceptions about the Turkish business (...) climate, behavior of employees, and the ethicalness of the behavior of the employees in comparison with their male counterparts. (shrink)

Corporations have multiple stakeholder groups. One stakeholder group consists of undergraduate business students, who collectively constitute the future leadership of corporations. Given the so-called ethical and legal lapses that have occurred in the early 2000s in such companies as Enron, WorldCom, Arthur Andersen, and Tyco, it is increasingly important to know the ethical perspectives of future business leaders so that their future behavior can be anticipated. This article reports on a survey of nearly 3,000 undergraduate business students from 58 universities (...) and colleges in 32 states regarding certain general ethics-related attitudes and the degree of ethicality these students possess. Survey findings are relatively consistent with those generally reported in the literature—female survey participants are slightly but significantly more ethically inclined than male survey participants, and survey participants who report being very religious are slightly but significantly more ethically inclined than survey participants who are less religious. (shrink)

The boundaries of honesty are the focal point of this exploration of the individualistic origins of modernist ethics and the consequent need for a more pragmatic approach to business ethics. The tendency of modernist ethics to see honesty as an individual responsibility is described as a contextually naive approach, one that fails to account for the interactive effects between individual choices and corporate norms. By reviewing the empirical accounts of managerial struggles with ethical dilemmas, the article arrives at the contextual (...) preconditions for encouraging the development of reflective moral agents in modern corporations. (shrink)

This paper investigates the association between board characteristics and the company’s corporate social responsibility assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect (...) the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms’ voluntary CSR assurance. (shrink)

This paper will examine the effects of gender, age, work experience, academic status and legality on certain ethical decisions. Six scenarios representing ethical dilemmas were presented to both undergraduate and MBA students in an attempt to determine if various demographic factors influenced ethical decision making. While some past studies have suggested that gender has an important effect on ethical decision making, this study does not completely support this conclusion and suggests that age and/or length of work experience should be included (...) in any study of ethical decision making.The legality of the decisions was determined and compared to the reason given by the students for their decisions. In some cases the choice made by a majority of the students was not the one that was supported by the legal authorities which suggests that there may be conflicts between the ethical system of the respondents and the behavior expected of them by society. (shrink)

This research examines the relationships between education in business ethics, Reynolds’s (J Appl Psychol 93:1027–1041, 2008) “moral attentiveness” construct, or the extent to which individuals chronically perceive and reflect on morality and moral elements in their experiences, and Singhapakdi et al.’s (J Bus Ethics 15:1131–1140, 1996) measure of perceptions of the role of ethics and social responsibility (PRESOR). Education in business ethics was found to be positively associated with the two identified factors of moral attentiveness, “reflective” and “perceptual” moral attentiveness, (...) and with the PRESOR “stakeholder view” factor. Also, reflective moral attentiveness was found to act as a mediator in the relationship between education in business ethics and the PRESOR stakeholder view factor. Evidence of gender and social desirability bias effects was also found. The implications of these relationships and social cognitive theory for improved understanding of the mechanisms by which a variety of variables have their effects on PRESOR in business are discussed. (shrink)

The current study looked at the impact of board of director characteristics on corporate social responsibility (CSR) in the Pakistani setting. The study further added to the body of knowledge by comparing the impact of board characteristics in family versus non-family businesses in an emerging market. The study’s sample consists of 139 non-financial Pakistan Stock Exchange (PSX) listed firms from 2008 to 2019. The level of CSR among sample firms was assessed using a multidimensional financial approach. The random-effect model was (...) employed to test the study’s hypotheses. The findings support the dysfunctional view of the role of the board of directors’ in family-owned businesses. Overall, board size and CEO duality have a significant negative impact on CSR, whereas board independence has a significant positive impact. While these findings applied to both family-owned and non-family-owned businesses. It was discovered that among family-owned businesses, boards tend to look after the interests of family members, and thus are less likely to support CSR. The findings of this study will assist regulatory authorities, investors, and financial analysts in understanding CSR practices in Pakistani firms, allowing them to review the role of the board of directors in CSR among family and non-family-owned firms. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)

This study investigates the relationship between ethical ideologies, Machiavellianism, perceived ethical problem, gender and ethical intention. The results from a survey of students in marketing classes from an Australian university branch campus in Malaysia revealed that relativism and Machiavellianism have negative impact on ethical intention of students. However, idealism and perceived ethical problems have positive impacts on their ethical intention. Moreover, the study found that gender is not a determinant of the ethical intentions of students. This study is attempting to (...) improve our understanding of the ethical issues existing in one of the emergent markets. Additionally, it offers some implications for marketing educators. (shrink)