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  1. Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts.Aileen Smith & Evelyn C. Hume - 2005 - Journal of Business Ethics 62 (3):209-220.
    This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...)
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  • Universal Moral Values for Corporate Codes of Ethics.Mark S. Schwartz - 2005 - Journal of Business Ethics 59 (1-2):27-44.
    How can one establish if a corporate code of ethics is ethical in terms of its content? One important first step might be the establishment of core universal moral values by which corporate codes of ethics can be ethically constructed and evaluated. Following a review of normative research on corporate codes of ethics, a set of universal moral values is generated by considering three sources: (1) corporate codes of ethics; (2) global codes of ethics; and (3) the business ethics literature. (...)
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  • A Model for Addressing Cross - Cultural Ethical Conflicts.Paul F. Buller, John J. Kohls & Kenneth S. Anderson - 1997 - Business and Society 36 (2):169-193.
    As transnational interactions increase, cross-cultural conflict concerning ethical issues is inevitable. This article presents a model for assisting decision makers in selecting appropriate strategies for addressing cross-cultural ethical conflict. A theoretical framework for the model is developed based on the literature on international business ethics and on conflict resolution. The model is illustrated through several case examples. Implications for future research and practice are discussed.
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  • The Role of Moral Intensity in Ethical Decision Making A Review and Investigation of Moral Recognition, Evaluation, and Intention.Douglas R. May & Kevin P. Pauli - 2002 - Business and Society 41 (1):84-117.
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  • Ethics programs in global businesses: Culture's role in managing ethics. [REVIEW]Gary R. Weaver - 2001 - Journal of Business Ethics 30 (1):3 - 15.
    Even if there were widespread cross-cultural agreement on the normative issues of business ethics, corporate ethics management initiatives (e.g., codes of conduct, ethics telephone lines, ethics offices) which are appropriate in one cultural setting still could fail to mesh with the management practices and cultural characteristics of a different setting. By uncritically adopting widely promoted American practices for managing corporate ethics, multinational businesses risk failure in pursuing the ostensible goals of corporate ethics initiatives. Pursuing shared ethical goals by means of (...)
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  • The effects of culture on ethical decision-making: An application of Hofstede’s typology. [REVIEW]Scott J. Vitell, Saviour L. Nwachukwu & James H. Barnes - 1993 - Journal of Business Ethics 12 (10):753 - 760.
    This paper addresses a significant gap in the conceptualization of business ethics within different cultural influences. Though theoretical models of business ethics have recognized the importance of culture in ethical decision-making, few have examinedhow this influences ethical decision-making. Therefore, this paper develops propositions concerning the influence of various cultural dimensions on ethical decision-making using Hofstede''s typology.
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  • The impact of national culture on software piracy.Bryan W. Husted - 2000 - Journal of Business Ethics 26 (3):197 - 211.
    This paper examines the impact of the level of economic development, income inequality, and five cultural variables on the rate of software piracy at the country level. The study finds that software piracy is significantly correlated to GNP per capita, income inequality, and individualism. Implications for anti-piracy programs and suggestions for future research are developed.
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  • Teaching business ethics in transitional economies: Avoiding ethical missionary. [REVIEW]Robert W. Sexty - 1998 - Journal of Business Ethics 17 (12):1311-1317.
    North American and West European academics are accepting offers to speak or teach about business ethics to audiences in countries with transitional economies. Such engagements should not be accepted without an appreciation for the challenges involved. This paper outlines the dynamics of business ethics in these former communist countries and describes circumstances relating to ethical training, and course content and pedagogy. A concluding section of the paper identifies some guidelines that instructors should consider before becoming involved with ethical training in (...)
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  • U.s.-American and German business ethics:An intercultural comparison. [REVIEW]Bettina Palazzo - 2002 - Journal of Business Ethics 41 (3):195 - 216.
    The differences between the "habits of the heart" in German and U.S.-American corporations can be described by analyzing the way corporations deal with norms and values within their organizations. Whereas many U.S. corporations have introduced formal business ethics programs, German companies are very reluctant to address normative questions publicly. This can be explained by the different cultural backgrounds in both countries. By defining these different "habits of the heart" underlying German and American business ethics it is possible to show the (...)
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  • The Influence of Confucian Ethics and Collectivism on Whistleblowing Intentions: A Study of South Korean Public Employees.Heungsik Park, Michael T. Rehg & Donggi Lee - 2005 - Journal of Business Ethics 58 (4):387-403.
    The current study presents the findings of an empirical inquiry into the effects of Confucian ethics and collectivism, on individual whistleblowing intentions. Confucian Ethics and Individualism–Collectivism were measured in a questionnaire completed by 343 public officials in South Korea. This study found that Confucian ethics had significant but mixed effects on whistleblowing intentions. The affection between father and son had a negative effect on internal and external whistleblowing intentions, while the distinction between the roles of husband and wife had a (...)
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  • Ranking Rank Behaviors.Elizabeth D. Scott & Karen A. Jehn - 1999 - Business and Society 38 (3):296-325.
    Using ethical theory often applied by business ethicists, this article develops a threshold definition of honesty that incorporates specific situational factors (act, actor, person affected, intention, and result) in the definition: Dishonesty occurs when a responsible actor voluntarily and intentionally violates some convention of the transfer of information or of property, and, in so doing, potentially harms a valued being. The article then further refines this definition to differentiate among various categories of dishonesty, such as theft and deceit. Ways to (...)
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  • Support for the use of deception within the work environment: A comparison of israeli and united states employee attitudes. [REVIEW]Randi L. Sims - 2002 - Journal of Business Ethics 35 (1):27 - 34.
    As businesses become more global, the opportunities for employees to work with individuals from different cultures increase. Research in cross-cultural interactions has increased in response to such changes. This research study considers employee attitudes and perceived organizational support for the use of deception within the work environment. In this study, two types of deception have been considered; deception for personal gain and deception for the organization's benefit. The reported likelihood for committing these two types of deception for United States and (...)
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  • Corporate Codes of Ethics: Purpose, Process and Content Issues.Gary R. Weaver - 1993 - Business and Society 32 (1):44-58.
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  • Examining Culture’s Effect on Whistle-Blowing and Peer Reporting.Jinyun Zhuang, Stuart Thomas & Diane L. Miller - 2005 - Business and Society 44 (4):462-486.
    Recent incidences of fraud and the growing globalization of business have focused attention on the effect of culture on ethical decision making within organizations. Because fraud can be extremely costly and is more likely to be committed by employees than persons external to the organization, employees willing to report un-ethical acts are an important supplemental control tool. The current study provides evidence of the effects of culture (Canadian and Chinese) and the type of reporting (whistle-blowing and peer reporting) on reporting (...)
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  • Out of the mouths of babes: Business ethics and youths in asia. [REVIEW]Swee Hoon Ang & Siew Meng Leong - 2000 - Journal of Business Ethics 28 (2):129 - 144.
    A model of corporate ethics and social responsibility (CESR) was developed and empirically tested among Chinese business undergraduates in Hong Kong and Singapore. As predicted, it was found that CESR beliefs were negatively related to Machiavellianism and two Confucian concepts, guanxi (interpersonal connections) and mianzi (face). CESR beliefs were also lower among Hong Kong than Singaporean youths. The negative effects of guanxi, mianzi, and Machiavellianism were more pronounced for the Hong Kong than Singapore sample. Implications of these findings are discussed (...)
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  • About Face: How Employee Dishonesty Influences A Stakeholder's Image of an Organization.Elizabeth D. Scott & Karen A. Jehn - 2003 - Business and Society 42 (2):234-266.
    This article presents a model of employee dishonesty and formation of stakeholders' images of organizations, which applies theories of moral judgment and attribution. It describes the person-situation interaction effects of characteristics of employee behavior and of persons making moral judgments on stakeholders' moral judgments, amounts of blame, loci of blame, and images of organizations. Using a situationally based definition of dishonesty, the article examines the effects of the act, the actor, the result, the person affected, and the intent of an (...)
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  • Codes, Values and Justifications in the Ethical Decision-Making Process.Richard Coughlan - 2005 - Journal of Business Ethics 59 (1-2):45-53.
    The resolution of ethical dilemmas often requires individuals to search for reasonable justifications to support their choices. Occasionally, such justifications must be made explicit to stakeholders inside or outside the organization. Other times, the justification for a decision will be known only by the decision-maker. In either case, the organizational code of conduct that governs the individual can play a vital role in providing guidelines about appropriate and inappropriate justifications. The present paper discusses the connections between organizational codes and employee (...)
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  • The effects of cultural dimensions on ethical decision making in marketing: An exploratory study. [REVIEW]Long-Chuan Lu, Gregory M. Rose & Jeffrey G. Blodgett - 1999 - Journal of Business Ethics 18 (1):91 - 105.
    As more and more firms operate globally, an understanding of the effects of cultural differences on ethical decision making becomes increasingly important for avoiding potential business pitfalls and for designing effective international marketing management programs. Although several articles have addressed this area in general, differences along specific, cultural dimensions have not been directly examined. Hence, the purpose of this study was to examine differences in ethical decision making within Hofstede's cultural framework. The results confirm the utility of Hofstede's cultural dimensions (...)
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  • Ethical rule breaking by employees: A test of social bonding theory. [REVIEW]Randi L. Sims - 2002 - Journal of Business Ethics 40 (2):101 - 109.
    As employees continue to lie, cheat, and steal from their employers, researchers have tried to help managers understand and possibly predict such deviant behavior. This study considers the specific employee misconduct of ethical rule breaking. Hirschi (1969) suggested that deviant behavior can be better understood by social bonding theory. The social bonding model includes four elements; attachment, commitment, involvement, and belief. It is proposed that Hirschi's social bonding theory can be used to understand ethical rule breaking by employees. Using a (...)
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  • Business ethics in Brazil and the U.s.: A comparative investigation. [REVIEW]Rafik I. Beekun, Yvonne Stedham & Jeanne H. Yamamura - 2003 - Journal of Business Ethics 42 (3):267 - 279.
    In this comparative survey of 126 Brazilian and U.S. business professionals, we explore the effect of national culture on ethical decision-making within the context of business. Using Reidenbach and Robin''s (1988) multi-criteria ethics instrument, we examined how these two countries'' differences on Hofstede''s individualism/collectivism dimension are related to the manner in which business practitioners make ethical decisions. Our results indicate that Brazilians and Americans evaluate the ethical content of actions or decisions differently when applying utilitarian criteria. By contrast, business people (...)
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