Online research in philosophy

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 (...) culturally inappropriate management practices, in short, can undermine the effectiveness of ethics management efforts. This article explicates how several important dimensions of culture can influence the effectiveness of common ethics initiatives, and recommends the development and application of a culture-structure contingency analysis in the task of encouraging ethical behavior in global businesses. (shrink)

This empirical study of Fortune 1000 firms assesses the degree to which those firms have adopted various practices associated with corporate ethics programs. The study examines the following aspects of formalized corporate ethics activity: ethics-oriented policy statements; formalization of management responsibilities for ethics; free-standing ethics offices; ethics and compliance telephone reporting/advice systems; top management and departmental involvement in ethics activities; usage of ethics training and other ethics awareness activities; investigatory functions; and evaluation of ethics program activities. Results show a high (...) degree of corporate adoption of ethics policies, but wide variability in the extent to which these policies are implemented by various supporting structures and managerial activities. In effect, the vast majority of firms have committed to the low cost, possibly symbolic side of ethics management (e.g., adoption of ethics codes and policies, etc.). But firms differ substantially in their efforts to see that those policies or codes actually are put into practice. (shrink)

Sodium monofluoroacetate (1080) is a mammalian pesticide used in different parts of the world for the control of mammalian pest species. In New Zealand it is used extensively and very successfully as a conservation management tool for the control of brushtail possums (Trichosurus vulpecula) – an introduced marsupial that has become a substantial agricultural and conservation management pest. Possums pose a threat to cattle farming in New Zealand as they are a vector for bovine tuberculosis. In protected natural areas, possum (...) browsing is responsible for large scale defoliation of native vegetation. As with many other pesticides, there has been some degree of popular concern about the use of this toxin and its safety, with particular reference to non-target effects. These concerns have been associated with potential non-target effects on human health, and the health of animals of recreational value (e.g., hunting dogs and game animals). This has led to the development of a strong “anti-1080” lobby in New Zealand. In contrast, this study encompasses a science-based risk analysis focusing on the potential risks to non-target native wildlife with a particular focus on chronic toxicity. It finds that there is evidence that 1080 may have endocrine disrupting capabilities (with potential relevance for non-target wildlife) but that this still needs more detailed investigation. This can be clarified by further targeted research. Further research is also needed to test the degradation rates of 1080 and its breakdown products at ecologically-relevant temperatures (i.e., winter stream temperatures – below 11 °C). Such research may demonstrate that some adjustment to 1080 risk management is warranted in New Zealand, or it may help to put to rest the current controversy over the use of this cost effective conservation management tool. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999 ; Trevino et al., Hum Relat 56(1):5–37, 2003 ; Schminke et al., Organ Dyn 36(2):171–186, 2007 ). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and (...) experiences. Based on the responses of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)