In spite of the considerable development of research in the fields of business ethics and family business, a comprehensive review and integration of the area where both disciplines intersect has not been undertaken so far. This paper aims at contributing to the call for more research on family business ethics by answering the following research questions: What is the status of the current research at the intersection of business ethics and family business? Why and how do family firms differ from (...) non-family firms regarding business ethics? And, what are the key directions for further research? To answer these questions, this study combines a systematic approach for the selection of articles, resulting in a sample of 31 articles over 35 years, with a narrative review to analyze the literature. This paper finds that research on family business ethics is scarce but increasing and that family firms are considerably different from non-family firms regarding ethical issues. Particular stakeholders, goals, relationships, and practices are found to be the forces behind the peculiarity of family business ethics. Ultimately, research development on family business ethics is encouraged and future research directions flowing from the key findings and reflections of this review are provided. (shrink)

Poor ethical decision–making costs industry billions of dollars a year and damages the images of corporations. Thus, by answering the question ‘Why do individuals behave as they do when confronted with ethical issues?’ ethical theory can provide businesses with a means to create a more ethical climate and a more successful operation. This study tested the Ethical Decision–Making Model with accountability (Beu & Buckley 2001), which uses theory that suggests that ethical behavior is influenced by the individual, the issue, social (...) relationships (accountability), and the organization in which the employee is embedded (Brass, Butterfield & Skaggs 1988; Frink & Klimoski 1998). The results showed that individuals’ thought processes (cognitive moral development), personalities (locus of control, hostility and aggression, Machiavellianism), and gender influence how they respond to ethical dilemmas, as well as the salience of the moral issue (moral intensity) and the environmental context (work/school). (shrink)

Globalization has changed the nature of business in the twenty-first century :481–502, 2010). With the increased internationalization of multinational corporations, the need to address international marketing ethics arises :481–493, 2005). Given the diversity of environments and cultures, ethical issues are numerous and complicated :3–24, 2001). The understanding of international marketing ethics is critical to academics as well as practitioners. This paper is a literature review of the study of ethics in international marketing. In order to develop a comprehensive review of (...) articles, we review topics such as ethical problems, moral philosophies, and culture and ethics. We also discuss the methodological procedures that are used in international marketing ethics. Researchers and practitioners alike can use this research on international marketing ethics to discuss the phenomena and subsequently lead to future work research. (shrink)

Grounded upon the late 1970s phrase "institutionalizing ethics into business," I present a multi-component model and research agenda to enhance our understanding of organizations' efforts to integrate ethics into the daily decision-making process of employees. Three research foci are emphasized: (I) the need to establish consistent categorical frameworks to describe business organizations' efforts in the field, (2) the study of the interrelationships between the various components presented in the model, and (3) the exploration of the linkage between organizational efforts to (...) institutionalize ethics and ethical employee behavior. Research and organizational implications evolving from these research foci are discussed. (shrink)

In the field of business and society, several complementary frameworks appear to be in competition for preeminence. Although debatable, the primary contenders appear to include (a) corporate social responsibility, (b) business ethics, (c) stakeholder management, (d) sustainability, and (e) corporate citizenship. Despite the prevalence of the five frameworks, difficulties remain in understanding what each construct really means, or should mean, and how each might relate to the others. To address the confusion, the authors propose three core concepts—value, balance, and accountability—that (...) might be used to better integrate the five frameworks and potentially provide the basis for further discussion and theoretical development of the business and society field. (shrink)

In recent years, the business ethics literature has exploded in both volume and importance. Because of the sheer volume and diversity of this literature, a review article was deemed necessary to provide focus and clarity to the area. The present paper reviews the literature on business ethics with a special focus in marketing ethics. The literature is divided into normative and empirical sections, with more emphasis given to the latter. Even though the majority of the articles deal with the American (...) reality, most of the knowledge gained is easily transferable to other nations. (shrink)

This paper is based on a five-year study of the ethical principles considered by executives, middle managers, and students as appropriate guidelines for making decisions. Out of the fourteen principles surveyed, nine seem to be standards that can be applied with no further thought or research required by the decision maker. The other six principles may suggest decisions makers need clearer guidelines as to what to do or what not to do when faced with an ethical dilemma that exists outside (...) defined systems of corporate ethics. (shrink)

Ethical dilemmas are inescapable components of business negotiations. It is thus important for negotiators to understand the differences in what is ethically appropriate and what is not. This study explores the cross-cultural differences in business ethics between Canada and China by examining the perceived appropriateness of five categories of ethically questionable strategies often used in business negotiations. The results show that the Chinese are more likely to consider it appropriate to use ethically inappropriate negotiation strategies, but the impact of cultural (...) values on ethically inappropriate negotiation strategies is much stronger in Canada than in China when negotiators choose to use these strategies. In addition, there are more gender differences in Canada, where men are more likely to consider it appropriate to use ethically questionable strategies in all five categories than women; while in China no gender differences are found in the perceived appropriateness of using these strategies in all but one category. Implications are also discussed along with potential future research directions. (shrink)

This study compares Australian marketers with those in the United States along lines that are particular to the study of ethics. The test measured two different moral philosophies, idealism and relativism, and compared perceptions of ethical problems, ethical intentions, and corporate ethical values. According to Hofstede''s cultural typologies, there should be little difference between American and Australian marketers, but the study did find significant differences. Australians tended to be more idealistic and more relativistic than Americans and the other results were (...) mixed, making it difficult to generalize about the effects of moral philosophies on the components of ethical decision-making measured here. This is an important finding; as firms become increasingly more globalized, marketers will more often be involved in cross-cultural ethical dilemmas and it seems natural to assume that similar cultures will have similar ethical orientations. That assumption may well prove erroneous. (shrink)

The paper analyses results from a questionnaire-based survey of ethical behavior of members of the Western Australian Senior Executive Service. Relating to definitions of deontology (duty) and teleology (ends over means) the study examines the validity of three hypotheses on ethical behaviour/decision making frameworks. Longitudinal data is related to the 1983–90WA Inc period. The study establishes that SES managers apply ethical frameworks in order to understand the meaning of: ethical behaviour and that there are groups of managers with distinct understandings (...) of what constitutes ethical behavior which is reflective of particular ethics theories. Three groups of managers are identified: (1) emphasises teleology (2) focuses on external influences (rules, standards and codes) and (3) encompasses both teleology and external influences and, to a lesser extent deontology. Only this latter group is regarded as having an appropriate repertoire of potential responses to any given ethical dilemma. There is no support for the view that those beginning employment in the public service post 1984 adversely affected the ethical decision making frameworks of other senior managers. (shrink)

The authors review the empirical literature in order to assess which variables are postulated as influencing ethical beliefs and decision making. The variables are divided into those unique to the individual decision maker and those considered situational in nature. Variables related to an individual decision maker examined in this review are nationality, religion, sex, age, education, employment, and personality. Situation specific variables examined in this review are referent groups, rewards and sanctions, codes of conduct, type of ethical conflict, organization effects, (...) industry, and business competitiveness. The review identifies the variables that have been empirically tested in an effort to uncover what is known and what we need to know about the variables that are hypothesized as determinants of ethical decision behavior. (shrink)

The Protestant Work Ethic is a powerful force in Western culture with far reaching effects on our values and judgments. While research on PWE as a cultural value is abundant in diverse disciplines, little research has explored how this cultural value facilitates the use of heuristics when evaluating the morality of others. Using both PWE and illusory correlation as foundations, this paper explores whether people attribute positive moral characteristics to others merely based upon a description as hardworking. Three experiments suggest (...) merely being described as hardworking leads to perceptions of greater honesty, a more careful and detailed approach to one’s work, accompanied by a lesser likelihood of engaging in cheating behavior and a greater likelihood of accountability. These results have implications regarding the detection of deviant/fraudulent behavior. (shrink)

Salespeople have long been considered unique employees. They tend to work apart from each other and experience little daily contact with supervisors and other organizational employees. Additionally, salespeople interact with customers in an increasingly complex and multifunctional environment. This provides numerous opportunities for unethical behavior which has been chronicled in the popular press as well as academic research. Much of the research in sales ethics has relied on conceptual foundations which focus on individual and organizational influencers on ethical decision making. (...) While significant, contributors to this research suggest that alternative theoretical perspectives and methods of investigation should be utilized and call for more research on the status of professional selling as a whole. We answer this call by exploring an alternative and complementary perspective based on the theory of occupational choice, social learning, and work groups to gain insight on how the sales profession evolves as its own subculture that extends beyond individual and organizational boundaries. First, we discuss the characteristics of the sales profession and empirically examine the relationship between typical individual and organizational factors and sales professionals’ perceptions of ethical behavior. Second, we offer a theoretical explanation that our findings may be due to how salespeople choose and are socialized into the subculture of the sales profession. Third, we examine this theoretical perspective via qualitative in-depth interviews with experienced sales professionals. Results and implications are discussed in terms of a sales profession code of ethics and future research directions. (shrink)

Business moral values are defined as the personal moral values held by individuals who are engaged in business interactions. Direct supervisors may play an important role in shaping the business moral values of their subordinates. Using 264 supervisor— subordinate dyadic data from Taiwanese organizations, the study investigated the relationships among supervisor business moral values, subordinate business moral values, subordinate organizational commitment, job performance, and attendance. The results indicated that supervisor business moral values were positively associated with subordinate business moral values, (...) and that the latter mediated the relationship between the former and subordinate outcomes. Implications for business moral values research are discussed. (shrink)

Using 94 published empirical articles in academic journals as a data base, this paper provides a critical review of the methodology employed in the study of ethical beliefs and behavior of organizational members. The review revealed that full methodological detail was provided in less than one half of the articles. Further, the majority of empirical research articles expressed no concern for the reliability or validity of measures, were characterized by low response rates, used convenience samples, and did not offer a (...) theoretic framework, hypotheses, or a definition of ethics. Several recommendations, including a reviewer rating form addressing methodological decisions and inclusion of methodologists on the review panel, are offered to improve methodological rigor in published ethics research. (shrink)

While there is considerable interest in the topic of business ethics, much of the research moves towards measuring components with a view to predicting ethical behaviour. To date there has not been a satisfactory definition of business ethics, nor has there been any real attempt to understand the components of a situation that may influence an individual's assessment of that situation as ethical or otherwise. Using Jones's (1991) construct of moral intensity as a basis for investigation, this paper presents some (...) exploratory analysis on the context within which ethical decisions are assessed. The findings reveal that individuals differ in their assessments of the same situation and often use a number of complex reasons to explain whether a situation poses an ethical problem for them. These findings are discussed within a framework of measurement issues and future directions for research. (shrink)

The main objective of this study is to assess the state of business ethics in New Zealand organisations. The survey results suggest that top New Zealand companies give low priorities to ethical values. A number of suggestions have been put forward by the respondents to improve the corporate ethical environment. These include commitment of top management, written and published codes of ethics, comprehensive accounting standards and annual reporting and monitoring and an efficient legal and education system.

Setting goals in the workplace can motivate improved performance but it might also compromise ethical behavior. In this paper, we propose that individual differences in the dispositional tendency to morally justify behavior moderate the effects of specific performance goals on unethical behavior. We conducted an experimental study in which working participants, who were randomly assigned to a specific goal condition or to a condition with a vague goal that lacked a specific target, completed two tasks in which they had the (...) opportunity to act unethically. In an ethical dilemma task, participants in the specific goal condition were more likely to advocate using unethical methods. However, in an anagram task, only those with high moral justification overstated their performance to a greater degree in the specific goal condition. As such, individuals may not be equally susceptible to the ‘dark side’ of goal-setting. (shrink)

This paper considers future directions of empirical research in business ethics and presents a series of recommendations. Greater emphasis should be placed on the normative basis of empirical studies, behavior (rather than attitudes) should be established as the key dependent variable, theoretical models of ethical decision making should be tested, and empirical studies need to focus on theory-building. Extensions of methodology and the unit of analysis are proposed together with recommendations concerning the need for replication and validity, and building links (...) to managerial and public policy applications. (shrink)

Purpose – The purpose of this paper is twofold: first, to point out the importance of having an ethics-related course for human resource development (HRD) graduate programs; and second, to highlight HRD potential to minimize ethical misconduct through an ethical filter in organizations. Design/methodology/approach – This paper is conceptual in nature. The authors used their own experiences in HRD programs, looked at HRD graduate programs’ curricula in different universities, and reviewed the literature on ethics and HRD to develop a conceptual (...) model. The model is to guide future studies and identify the role of HRD practices to create an ethical climate in organizations. Findings – In this paper, the authors illustrate the connection between HRD practices and ethical climate in organizations by providing a conceptual framework. In the concluding paragraphs, the authors provide a discussion, implications, and recommendations for future studies. Originality/value – The authors highlight the limited research conducted on how ethics and ethical dilemmas need to be represented in HRD practitioners’ activities and practices. Many graduate-level HRD students do not receive enough training on ethics, whereas it is their responsibility to help improve organizational ethical climate and educate and prepare human resources to minimize ethical misconducts and wrongdoings. The paper provides a framework for HRD practitioners to create a strong ethical climate in their organizations. (shrink)

Reviews of business ethics usually differentiate the field in terms of prescription as opposed to description: the application of normative ethical theory verses empirical analysis. Despite recent departures from this dualism, through the elaboration of what has been called postmodern business ethics, the metatheoretical basis of this (increasing) pluralism of business ethics remains opaque. This paper attempts to provide some reflexive clarification and, using codes of ethics as an example, to show that the diversity of business ethics is neither chaotic (...) nor haphazard. It explores how variable metatheoretical assumptions about the epistemic status of ethical and social scientific knowledge systematically lead to the constitution of four distinct modes of engagement in business ethics: prescriptive ethics; descriptive ethics; postmodern ethics; and critical ethics. This diversity is illustrated, with examples from the relevant literatures, in terms of variation in: the aims of business ethics; its organisational focus; the role of the business ethicist; how corporate codes of ethics are construed; the internal contradictions and tensions that arise. We conclude by examining the pre-paradigmatic status of these four modes of engagement and speculating about their future. (shrink)

The complex global business environment has created a host of problems for managers, none of which is more difficult to address than bullying in the workplace. The rapid rate of change and the everincreasing complexity of organizational environments of business throughout the world have increased the opportunity for bullying to occur more frequently. This article addresses the foundations of bullying by examining the nature' (i.e., bullying behavior influenced by the innate genetic make-up of an individual) and the nurture' (i.e., individuals (...) learn to be bullies and environments allow the behavior to perpetuate) arguments for the occurrence of bullying behavior. In addition, guidelines are presented for managers in global organizations to use in assessing and monitoring bullying activities in global organizations. (shrink)

We study how an organization’s error-management climate affects organizational members’ beliefs about other members’ willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the organizational climate, is said to be “high” when errors are accepted as part of everyday life as long as they are learned from and not repeated. Alternatively, the error-management climate is said to be an “error averse” climate when discovery (...) of errors invokes the laying of blame on those admitting to or found committing errors. We examine the effects of this error-management climate in a professional services environment where uncorrected errors may have severe consequences and discovery of work errors is crucial for organizational success. We find that error-management climate affects organizational members’ beliefs about what other members will report about discovered self-made errors, with a high error-management (versus error averse) climate leading to greater reporting willingness. We also find a significant interaction with a key contextual variable, error type (conceptual or calculation), that suggests the effect is more significant for conceptual errors than calculation errors. Our findings suggest that an organization’s error-management climate is an important factor in promoting ethical behavior of employees, especially junior employees, carrying out routine tasks whose failure to report errors discovered incidental to those tasks may have severe implications for their organizations. (shrink)

In this paper I analyze representations of scholarly output for the purpose of identifying corrupt practices. Accordingly, the components of output—price, quantity, and time—are examined. A key part of the analysis is recognizing the unique role that the scholarly community plays in scholarship and the implications this has for the roles of groups other than the scholarly community. Finally, a survey of students indicates that particular representations of scholarly output are viewed by students as unethical.

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...) currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)

This article focuses on the perception of the importance of business ethics among Czech and Slovak entrepreneurs (this includes business owners and managers) within the SME sector. The comparison is based on an analysis of the approach to business ethics according to a set of parameters, namely company size, years in business, and the gender and education of the entrepreneurs. Empirical research was conducted in 2020 on a sample set consisting of 454 respondents in the Czech Republic and 368 respondents (...) in Slovakia. The most important outcome of the research was the finding that business ethics is considered extremely important in both countries. The research results not only revealed that just over 90% of Czech entrepreneurs and 88% of Slovak entrepreneurs within the SME sector agreed that they should take into account the moral and ethical consequences of their decisions, but that the structure of their answers was very similar. Also, of interest were the findings that women were more aware of business ethics than their male counterparts, as were those entrepreneurs who possessed a higher education over those with a secondary education. (shrink)

Sustainable luxury is a strategic issue for managers and for society, yet it remains poorly understood. This research seeks to clarify how corporate social responsibility actions directly and indirectly affect consumers’ willingness to pay a premium price for luxury brand products, as well as how a long-term orientation might moderate these relationships. A scenario study presents fictional CSR actions of two brands, representing different luxury products, to 1,049 respondents from two countries. The results of a structural equation modeling approach show (...) that the luxury brands’ CSR actions negatively affect customer WTPP overall and for each brand. The luxury brands’ functional and symbolic value dimensions positively mediate the effects of CSR actions on WTPP, whereas social value does not. The effects of CSR actions and brand symbolic value on WTTP do not differ between countries. The effect of functional value on WTPP differs across countries, such that it is stronger for high-LTO than low-LTO cultures. Inversely, the effect of social on customer WTPP is stronger for low-LTO than high-LTO cultures. These findings have theoretical and practical implications for luxury brand managers. (shrink)

Cyber risk has become one of the greatest threats to firms in recent years. Accordingly, boards of directors must be continually vigilant about this danger. They have a duty to ensure that the companies adopt appropriate cybersecurity measures to manage the risk of cyber fraud. Boards should also ensure that the firm disclose material cyber risk and breaches. We examine how the board’s gender composition can influence the extent of such disclosure, based on a sample of the companies listed on (...) the S&P/TSX 60 Index over the period 2014–2018. Results show evidence of a positive association between the presence and level of cybersecurity disclosure and board gender diversity. However, the board must boast a critical mass of at least three women before this positive impact can be observed. Our findings contribute to the debate on the importance of gender diversity by adding the concept of the positive influence of heterogeneity on cyber disclosure. We also augment the literature on the critical mass of women in boardrooms by providing empirical evidence that three or more women constitute the threshold for better governance. Our study has important implications for investors, stakeholders and regulators. If investors wish to increase cybersecurity disclosure, they should ask for more diversified boards. Our findings support regulators in their efforts to increase women’s representation on boards by providing empirical evidence of better outcomes with this type of board composition. (shrink)

We present the findings of a worldwide survey that was administered to business ethic scholars to better understand journal quality within the business ethics academic community. Based upon the data from the survey, we provide a ranking of the top 10 business ethics journals. We then provide a comparison of business ethics journals to other mainstream management journals in terms of journal quality. The results of the study suggest that, within the business ethics academic community, many scholars prefer to publish (...) in the top business ethics academic journals over other mainstream management journals. Furthermore, the results of the study suggest that within the business ethics academic field there are two dominant academic communities: one in Europe and one in North America. Each of these academic communities has its own preferred publication outlets, suggesting a potentially problematic bifurcation of business ethics scholarship. (shrink)

The article briefly reviews the external pressures for teaching business ethics. It then summarizes why teaching business ethics across the curriculum is essentially a necessity in the current environment. This leads to a discussion of six commonly adopted elements used when seeking to improve a business ethics curriculum. The case study uses these six elements to provide insights into contemporary challenges facing many business schools. The particular contribution of this article is in the area of methods to assess the status (...) of the curriculum. The case study provides details about a faculty survey used as a compelling tool to kick-start a business ethics curriculum upgrade, not only based on the information that it yields, but the potent opportunity for conversation and collaboration. The conclusion summarizes the contemporary challenges and opportunities that business schools face. The instrument itself is in the appendix. (shrink)

Ethics is increasingly viewed to be an important component of business education. However, assessment of the ethics component of business education has not received the same degree of examination as has assessment of the functional areas. Instead, ethics education is often simply assumed to be effective. Is it? The objective of this study is to begin to explore this question by examining the effects of the integration of ethics into a functional area of business education, specifically a management principles course. (...) The results raise questions about the effectiveness of integrating ethics across the business curriculum. (shrink)

Management information system (MIS) professionals have a central role in technology development, determining how technology is used in organizations, and the effects it has on clients and society. MIS stakeholders have expressed concern regarding MIS professional's role in computer crime, and security of electronically stored information. It is recognized that MIS professionals must make decisions based on their professional ethics. The Association for Computing Machinery (ACM) and the Data Processing Management Association (DPMA) have developed codes of ethics to help guide (...) practitioners with ethical professional decision making. In this study, a model was developed from the combined ACM and DPMA codes of ethics and used in the construction of a survey instrument. The survey was conducted using public sector MIS professionals, and findings relative to the influences that codes of ethics, ethical enforcement systems, and membership in professional organizations has on ethical perception were studied. In addition, the influence that ethical obligation to particular constituencies had on respondents' ethical attitudes was also investigated. The study indicated that ethical obligation of public sector MIS professionals is stronger for management and employers than for peers, society, or clients. (shrink)

The results of our research, obtained from a survey of 50 Western managers working in Romania, show that differences exist between Western managers' ethics and those of their Romanian counterparts, especially with regard to bribery. Different backgrounds are at the basis of such divergence. Beyond the communist era and its heritage, the cultural aspect of bribery has been analyzed. Nevertheless, the results of our research suggest that culture may play a double role and the influence could come from both the (...) home environment of Western managers and their new environment. Some Western managers who adapt to the Romanian environment appear to have been already conditioned to bribery from their home environment. (shrink)

This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

The pervasiveness of unethical actions paired with the rising demand for creativity in organizations has contributed to an increased interest in how ethicality and creativity relate. However, there are mixed findings on whether these two fundamental pillars of the workplace relate positively, negatively, or not at all. To provide an empirical consensus to this debate, we study the directional effects of ethicality on creativity by employing meta-analytic techniques. Specifically, a series of meta-regressions, moderated meta-regressions, and individual subgroup analyses of moderators (...) investigated the nuances of the ethicality-creativity relationship. Using a random-effects model, a quantitative review of 278 effects across 23 articles revealed that ethicality positively related to creativity. We further probed how each domain of ethicality (i.e., ethical decision-making, ethical leadership, ethical culture, ethical thought) related to creativity; the effect of ethicality on creativity remained positive, but was no longer significant. Additionally, to expand our understanding of this relationship, we offer theoretical and empirical accounts of five factors that moderate the positive association between ethicality and creativity: ethicality and creativity domains and measurement, sample culture, study characteristics, and sample characteristics. Theoretical and practical insights regarding these relationships are discussed. (shrink)

While e-commerce has witnessed extensive growth in recent years, so has consumers' concerns regarding ethical issues surrounding online shopping. The vast majority of earlier research on this area is conceptual in nature, and limited in scope by focusing on consumers' privacy issues. This study develops a reliable and valid scale to measure consumers' perceptions regarding the ethics of online retailers. Findings indicate that the four factors of the scale - security, privacy, non-deception and fulfillment/reliability - are strongly predictive of online (...) consumers' satisfaction and trust. The results offer important implications for e-retailers and are likely to stimulate further research in the area of e-ethics from the consumers' perspective. (shrink)

This paper presents four different contexts in which students practiced implementing business ethics. Students were required to develop Codes of Conduct/Codes of Ethics as a classroom exercise. By developing these codes, students can improve their understanding of how and why codes of conduct are developed, designed, and implemented in the workplace. Using the three-phase content analysis process (McCabe et al.: 1999, The Journal of Higher Education 70(2), 211–234), we identify a framework consisting of 10 classifications that can be used to (...) assess learning outcomes in embedded ethics education. By analyzing the different content within each classification, instructors were able to gain a better understanding of differing application of ethical principles. This analysis indicates that there needs to be more research on codes of conduct for smaller units within an organization and more integration of work group codes of conduct into the business curriculum. (shrink)

In this empirical paper, we present a model of the dynamic legitimizing processes involved in the receiving and giving of compassion. We focus on the idea of being ‘worthy of compassion’ and show how ideas on giving and receiving compassion are highly contestable. Recognition of a worthy recipient or giver of compassion constitutes a socially recognized claim to privilege, which has ethical managerial and organizational implications. We offer a model that assists managers in fostering ethical strength in their performance by (...) encouraging reflection on the ethical complexity involved in compassion relations. The model emphasizes the dynamics of both the givers and receivers of compassion and so can also be used by organizations to both assess how others may view the legitimacy of their compassion relations and also to develop a positive organizational ethic of compassionate conduct. (shrink)

Academic literature addressing the topic of business ethics has paid little attention to cross-cultural studies of business ethics. Uncertainty exists concerning the effect of culture on ethical beliefs. The purpose of this research is to compare the ethical beliefs of managers operating in South Africa and Australia. Responses of 52 managers to a series of ethical scenarios were sought. Results indicate that despite differences in socio-cultural and political factors there are no statistically significant differences between the two groups regarding their (...) own ethical beliefs. Results thus support the view that culture has little or no impact on ethical beliefs. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

Our research’s aim is to assess the effect of cultural factors on business ethical decision-making process in a Western cultural context and in a non-Western cultural context. Specifically, this study investigates ethical perceptions, religiosity, personal moral philosophies, corporate ethical values, gender, and ethical intentions of U.S. and Moroccan business managers. The findings demonstrate that significant differences do exist between the two countries in idealism and relativism. Moroccan managers tend to be more idealistic than the U.S. managers. There is a strong (...) positive relationship between religiosity and idealism. There were mixed findings in examining the correlates of religiosity and various components of ethical intentions. Moroccan managers were more homogenous in their corporate ethical values than were the U.S. managers. The results demonstrate that (in general) idealism is a good predictor of ethical intentions and behaviors. Additionally, managers from the two countries differed in the degree of relationship between perceptions and intentions in three of the four scenarios. This study’s results confirm other research findings that, in general, female business managers have higher ethical sensitivity in terms of their ethical judgment than their male counterparts. Managerial implications are also discussed. (shrink)

A travel management programme allows an organisation to manage corporate travel expenditure, and through a well-formulated travel policy, to control its travel expenses. However, traveller non-compliance of the travel policy is an increasing area of concern with surveys conducted amongst travellers showing various reasons for non-compliance, both deliberate and unknowing. The purpose of this article is to look beyond the reasons and identify the underlying factors that influence travel policy compliance. Two broad categories of factors that lead to non-compliance are (...) distinguished: those related to the corporate travel policy as formulated and communicated by the organisation, referred to as corporate-related factors and including issues of corporate culture and business ethics; and those related to the person of the corporate traveller, referred as personal-related factors and including issues of personal ethics. This article makes a first attempt at identifying factors that have not previously been recognised in those industry or academic studies done on non-compliance or violation of the corporate travel policy. (shrink)

The article explores the impact of civil regulation on the environmental behaviour of SMEs. It shows that although civil regulatory pressures are generally subdued, and that conventional regulation continues to be an important driver of behaviour, there are circumstances where civil pressures nevertheless produce a ‘regulatory’ stimulus. Where they do, it appears that civil regulatory pressures tend to derive from stakeholders pursuing relatively narrow self-interest (rather than public interest) mandates; and they normally target particular issues rather than ‘social responsibility’ in (...) any broad sense. SME responses typically take the form of compliance-reinforcing (rather than beyond compliance) measures. For SMEs, it is suggested that, in some circumstances, civil regulation provides a bespoke regulatory mechanism which is more likely to bring about changes in basic practices on narrow issues. It can also be seen as producing a particular type of consensual micro-social contract and public interest service. (shrink)

Understanding just what it is to be a business is a vital though neglected topic in business ethics. The account given here makes the possession of customers the defining feature. This excludes obvious nonbusinesses while allowing the widest possible range of options for deciding on the morally preferable form or forms which businesses should take.

Abstract:This article suggests that there are individual differences in how people define important moral values, and that these differences are made manifest in differences in the situations. It identifies five dimensions along which individuals can differ in their understandings of values: 1)value category(where the value lies in the hierarchy), 2)agent(how voluntary the action is and whether it is morally required of the agent), 3)object(how close the self is to the object of the action; whether the action offends God) 4)effect(whether the (...) effect of the action is to harm or help), and 5)intention(whether the intention of the action is to harm or help). It then addresses four important values entailing moral dimensions: respect for life, respect for property, honest communication, and respect for religion. The article suggests that empirical research, classroom teaching, and business practice can be strengthened by considering these dimensions. (shrink)

Unethical behavior is important to study because it may have an adverse influence on organizational performance. This paper is an attempt to better understand why individuals behave as they do when faced with ethical dilemmas. We first explore the definition, theories and models of ethical behaviors and accountability. This discussion of societal ethics and accountability as forms of social control segues into a discussion of how accountability may influence ethical behaviors. Based on the business ethics and accountability literatures, we suggest (...) a number of research questions and hypotheses that need to be tested, as well as an appropriate research strategy. (shrink)

This paper provides a model for testing the relation between a particular action (cheating) and ethics education. The test is for a difference in the incidence of cheating (answer copying) between two groups: students who have and students who have not taken a course in ethics. The model facilitates testing by obtaining a relation between the unobservable variable (cheating) and an observable variable (a wrong answer on the target question which is the same as the answer of a nearby student). (...) The required sample size is large but roughly comparable to the size that has been used with an answer copying index. Unlike an answer copying index, the model does not rely on extensive copying by individual students. The model is best suited for faculty who use in-class, multiple-choice exams. (shrink)

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re‐visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine affairs. The findings (...) currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)