128 female Ss were asked to make 4 judgments about a young woman after reading her "job application portfolio." Five characteristics of the young woman were manipulated orthogonally. Ss were asked to report how each of the 5 manipulated factors had influenced each of their judgments. "Observer Ss," who had access only to very impoverished descriptions of each of the 5 factors, were asked to predict how each of the factors would influence each of the judgments. Results show that S (...) reports about the effects of the factors on the judgments were in general highly inaccurate; observer predictions were extremely similar to S reports; for the single judgment for which Ss showed substantial accuracy, observer predictions were as accurate as S reports. Results indicate that whatever introspective access to cognitive processes may exist, it is not sufficient to produce generally accurate reports about such processes, nor even to produce reports that differ much from those of poorly informed outside observers. (shrink)

This paper analyzes business people's attitudes towards the tactics used for gathering competitive corporate intelligence both within their own and their competitors' corporations. Business people in large corporations are highly motivated to gather such intelligence. Their attitudes towards the ethicality of specific practices, however, are influenced by the corporate culture, their perceived effectiveness of the techniques, and their perception of the competitors' tactics. Interestingly enough, the most popular technique for securing information is socializing with competitors in nonbusiness settings. Business people (...) generally view their competitors negatively, believing that they go to much further lengths than does their own corporation in gathering competitive intelligence. (shrink)

Several business trends have forced accelerated efforts to acquire competitive intelligence. While coverage of business ethics in classroom instruction has accelerated, concerns over unethical competitive information acquisition strategies persist. The frequency of use by individuals, their companies, and their competitors is assessed, and the findings reveal the extent of this ethics gap.

This paper presents the responses of 118 executives to a mail survey which examined their views of business ethics and various business practices. In addition to identifying various sources of ethical conflict, current business practices are also examined with respect to how ethical or unethical each is believed to be. Results are also presented which outline executive responses to four ethical business situations. Overall conclusions to the study are outlined, as well as future research needs.

This study investigated several issues with 1498 managers nationwide regarding, for example, how ethical they felt their organizations were and whether their personal principles must be compromised for the organization's sake. In addition their decision criteria for two scenarios involving ethical implications were articulated.

The development of civilization implies an evolution of complex trust mechanisms which integrate the social system and form bonds which allow individuals to interact, even if they are strangers. Key elements of trust are predictability of consequences and an evaluation of consequences in terms of self-interest or values. Values, ethics, and norms enhance predictability. The terrorist introduces an unpredictable event which has negative consequences, thus destroying trust. However, terrorist-like situations occur in day-to-day activities. Technology itself makes the world more interdependent (...) and less predictable. Furthermore, technological accidents and disasters, which are also unpredictable and negative, may prompt individuals to perceive technology as if it were a terrorist. (shrink)

The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...) (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)