Abstract:Lately, the field of business ethics has begun to take an intense interest in the relationship between religion and business ethics. Various books and articles are being produced at an increasing rate using theoretical and qualitative research methods. However, to date, almost no data exist quantifying relationships between religion and business ethics. This paper begins to provide such data by testing the relationships between religious upbringing, religious practice, Christian beliefs, and attitudes toward corporate social responsibility. Analysis of our sample demonstrates (...) that religious practice and Christian beliefs have a weak relationship to attitudes toward corporate social responsibility. (shrink)

This 1978 paper outlines a conceptual transition in business and society scholarship, from the philosophical-ethical concept of corporate social responsibility (corporations' obligation to work for social betterment) to the action-oriented managerial concept of corporate social responsiveness (the capacity of a corporation to respond to social pressure). Implications of this shift include a reduction in business defensiveness, an increased emphasis on techniques for managing social responsiveness, more empirical research on business and society relationships and constraints on corporate responsiveness, a continued need (...) to clarify business responsibilities, and a need to work toward more dynamic theories of values and social change. (shrink)

This exploratory study of ethical decision making by individuals in organizations found moral intensity, as defined by Jones (1991), to significantly influence ethical decision making intentions of managers. Moral intensity explained 37% and 53% of the variance in ethical decision making in two decision-making scenarios. In part, the results of this research support our theoretical understanding of ethical/unethical decision-making and serve as a foundation for future research.

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)

In this paper a corporate social responsibility audit is developed following the underlying methodology of the quality award/excellence models. Firstly the extent to which the quality awards already incorporate the development of social responsibility is examined by looking at the Malcolm Baldrige National Quality Award and the European Quality Award. It will be shown that the quality awards do not yet include ethical aspects in relation to social responsibility. Both a clear definition of social responsibility and an improved audit instrument (...) are required. A definition and an audit instrument are developed which stimulate movement in that direction and help organisations to reflect on their position in relation to social responsibility. (shrink)

Abstract:Lately, the field of business ethics has begun to take an intense interest in the relationship between religion and business ethics. Various books and articles are being produced at an increasing rate using theoretical and qualitative research methods. However, to date, almost no data exist quantifying relationships between religion and business ethics. This paper begins to provide such data by testing the relationships between religious upbringing, religious practice, Christian beliefs, and attitudes toward corporate social responsibility. Analysis of our sample demonstrates (...) that religious practice and Christian beliefs have a weak relationship to attitudes toward corporate social responsibility. (shrink)

This paper examines the work ethic characteristics of particular practising Protestant, Catholic and Muslim managers in Britain, Ireland and Turkey. Max Weber, argued that Protestant societies had a particular work ethic which was quite distinct from non-Protestant societies. The Protestant work ethics (PWE) thesis of Weber was reviewed. Previous empirical and analytical research results showed that the number of research results which support Weberian ideas were more than those which did not support. Methodological issues were also discussed. Results revealed that (...) there was a considerable difference between Muslim and other groups in terms of PWE characteristics. The Muslim group showed the highest PWE level, while the Protestant group was placed second and the Catholic group third. The Protestant group showed a slightly higher of PWE level than the Catholic group. The possible reasons for the higher level of the PWE values of Muslim managers are discussed in the light of historical, political, social and economic developments in Turkey. (shrink)

The recent failures and scandals involving many large businesses have highlighted the importance of corporate social responsibility as a fundamental factor in the soundness of the free market system. The corporate social responsiveness orientation of business executives plays an important role in corporate decision making since managers make important decisions on behalf of their corporations. This paper explores whether there is a relationship between an individual's degree of religiousness and his or her corporate social responsiveness (CSR) orientation. The results of (...) a survey of 473 business students found a significant relationship between degree of religiousness and attitudes toward the economic and ethical components of CSR. Some explanations as well as limited generalizations and implications are developed. (shrink)

This paper analyses the use of strategies and instruments for organising ethics by small and large business in the Netherlands. We find that large firms mostly prefer an integrity strategy to foster ethical behaviour in the organisation, whereas small enterprises prefer a dialogue strategy. Both large and small firms make least use of a compliance strategy that focuses on controlling and sanctioning the ethical behaviour of workers. The size of the business is found to have a positive impact on the (...) use of several instruments, like code of conduct, ISO certification, social reporting, social handbook and confidential person. Also being a subsidiary of a larger firm has a significant positive influence on the use of instruments. The most popular instrument used by small firms is to let one member of the board be answerable for ethical questions, which fits the informal culture of most small firms. With respect to sectorial differences, we find that firms in the metal manufacturing and construction sectors are more actively using formal instruments than firms in the financial service sector and retail sector. The distinction between family and non-family firms hardly affects the use of instruments. (shrink)

This paper explores the relationship between religious belief and the dilemmas Dutch executives confront in daily business practice. We find that the frequency with which dilemmas arise is directly related to various aspects of religious belief, such as the belief in a transcendental being and the intensity of religious practice. Despite this relationship, only 17% of the dilemmas examined involve a religious standard. Most dilemmas originate from a conflict between moral and practical standards. We also find that 79% of the (...) identified dilemmas stem from a conflict between two or more internalized standards of the executive. (shrink)

This article provides empirical results indicating that acting in a socially respon- sible and lawful manner is a necessary, though not sufficient, condition for increasing shareholder wealth. It meta-analyzes 27 event studies that have mea- sured the stock market's reaction to incidences of socially irresponsible and illicit behavior. It finds that for firms engaging in socially irresponsible and illicit behavior, the effect on shareholder wealth is negative (wealth decreases), statisti- cally significant (p <.001), and so substantial in size (D = (...) -.932) that the distribution of abnormal returns is shifted nearly a full standard deviation to the left (i.e., negatively) from their expected standard normal distribution. This result gives rationally self-interested firms a self-interested reason to act in a socially responsible and law-abiding manner. It also provides support for a moral position called enlightened self-interest, which prescribes that firms should act in a socially responsible manner to promote the shareholders' interests. (shrink)

The role of the business leader is key to develop the culture of an enterprise. To exemplify its importance in the national and globalcontext, the Muslim author from Indonesia points with admiration to Konosuke Matsushita, founder of Matsushita Electric Corporation, who already in the 1930s set up the seven ethical principles for healthy business growth, which also are commended by the Islamic imperative. Due to the current dynamic business environment, Muslims find themselves confronted with serious dilemmas and need guidance from (...) a clearly developed Islamic business ethics. For this purpose the author offers, first, the essentials of such an ethics: the utmost importance of all sort of productive work and the distribution of wealth in society; the vocation of trade; the fundamental principles of freedom and justice for business conduct; the prescription of certain manners such as leniency, service-motive, and consciousness of Allah; and mutual consultation. He, then, presents his personal view on leadership in business. It involves three basic ingredients: an inspiring vision of high and achievable standards; a value system based on the principles of freedom and justice and promoting fairness, business integrity, and efficiency; and courage to face tough decisions while putting one’s complete trust in Allah. (shrink)

This 1978 paper outlines a conceptual transition in business and society scholarship, from the philosophical-ethical concept of corporate social responsibility (corporations' obligation to work for social betterment) to the action-oriented managerial concept of corporate social responsiveness (the capacity of a corporation to respond to social pressure). Implications of this shift include a reduction in business defensiveness, an increased emphasis on techniques for managing social responsiveness, more empirical research on business and society relationships and constraints on corporate responsiveness, a continued need (...) to clarify business responsibilities, and a need to work toward more dynamic theories of values and social change. (shrink)

Despite the fact that Islam is one of the major religions, the frameworks of this faith are yet to be fully understood. As a consequence, it is being confused with activities contrary to its teachings. Islam has an elaborate treatment for almost every aspect of life including the affairs of business. Business is an acceptable and dignified occupation, which has to be conducted within the given frameworks. Islam encourages the creation, acquisition and consumption of wealth, and the fulfilling of certain (...) conditions in so doing. Wealth is held in trust as a gift from God. The terms of reference of this trust are to be complied with. Ethical principles do play a major role in shaping the behavior of a Muslim, in or out of business. In an era of globalization, the need for a better understanding of the premises of Islamic faith cannot be overemphasized. (shrink)

A network sample of 162 employees from across the U.S. was studied to assess the relationship between individual spirituality and perceptions of unethical business activities. Analyses indicate that degree of individual spirituality influences whether an individual perceives a questionable business practice as ethical or unethical. Ramifications of these findings regarding the role of spirituality in enhancing workplace ethicality, as well as directions for future research, are discussed.