In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...) Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined. (shrink)
In spite of a renewed interest in the relationship between spirituality and managerial thinking, the literature covering the link between Islam and management has been sparse – especially in the area of ethics. One potential reason may be the cultural diversity of nearly 1.3 billion Muslims globally. Yet, one common element binding Muslim individuals and countries is normative Islam. Using all four sources of this religion’s teachings, we outline the parameters of an Islamic model of normative business ethics. We explain (...) how this ethics model seeks to balance the needs of multiple stakeholders, and discuss its enforcement mechanisms. This Islamic approach to business ethics is centered around criteria that are in common with stakeholder theory such as justice and balance, and includes unique additional criteria such as trust and benevolence. (shrink)
This study investigates the relationship between intention to behave ethically and gender within the context of national culture. Using Reidenbach and Robin's measures of the ethical dimensions of justice and utilitarianism in a sample of business students from three different countries, we found that gender is significantly related to the respondents' intention to behave ethically. Women relied on both justice as well as utilitarianism when making moral decisions. By contrast, men relied only on justice, and did not rely on utilitarianism (...) when faced with the same ethical issues. Further, women's intention to behave was contextual, significantly affected by two national culture dimensions (uncertainty avoidance and individualism), whereas men's decisions were more universal, and not related to national culture dimensions. (shrink)
We investigate the cross-cultural relationships between spirituality and ethical decision-making in Norway and the U.S. Data were collected from business students ( n = 149) at state universities in Norway and the U.S. Results indicate that intention to behave ethically was significantly related to spirituality, national culture, and the influence of peers. Americans were significantly less ethical than Norwegians based on the three dimensions of ethics, yet more spiritual overall. Interestingly, the more spiritual were Norwegians, the more ethical was their (...) decision-making. By contrast, the more spiritual were Americans, the less ethical was their decision-making. The research also found that peer influences were more important to Norwegians than to Americans in making ethical decisions. Finally, spiritual people from the U.S. were more likely to use a universalistic form of justice ethics, as opposed to a more particularistic form of justice ethics used by Norwegians. (shrink)
In this comparative survey of 191 Egyptian and 92 U.S. executives, we explore the relationship between national culture and ethical decision-making within the context of business. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examine how differences on two of Hofstede’s national culture dimensions, individualism/collectivism, and power distance, are related to the manner in which business practitioners make ethical decisions. Egypt and the U.S. provide an interesting comparison because of the extreme differences in their economies and related business development. (...) Our results indicate that respondents from the U.S, individualistic and low in power distance, were likely to view the decision making outcome in ethics scenarios as more unethical than the more collectivistic and high power distance Egyptians, when applying ethical criteria based on justice, utilitarianism, relativism, and (contrary to our predictions) egoism. However, we also found that both Egyptians and Americans rely on justice, utilitarianism, and relativism in predicting their intentions to behave ethically, and that Americans substitute egoism for justice, when the behavioral intentions of peers are examined. (shrink)
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 (...) from both countries do not differ significantly when they use egoistic criteria in evaluating the ethical nature of business decisions. (shrink)
Given the recent ethics scandals in the United States, there has been a renewed focus on understanding the antecedents to ethical decision-making in the research literature. Since ethical norms and standards of behavior are not universally consistent, an individual’s choice of referent may exert a large influence on his/her ethical decision-making. This study used a social identity theory lens to empirically examine the relative influence of the macro- and micro-level variables of national culture and peers on an individual’s intention to (...) behave ethically. Our sample consisted of respondents from Germany, Italy, and Japan. The results indicated that both national culture and peers were found to act as significant referents in ethical decision-making dilemmas. Although peers exerted a much stronger influence on an individual’s ethical decision-making, the impact of peers varied depending on the national culture levels of individualism and power distance. (shrink)
Using Reidenbach and Robin‘s ( Journal of Business Ethics 7, 871–879, 1988) multi-criteria ethics instrument, we carried out the first empirical test of Robertson and Crittenden‘s (Strategic Management Journal 24, 385–392, 2003) cross-cultural map of moral philosophies to examine what ethical criteria guide business people in Russia and the U.S. in their intention to behave. Competing divergence and convergence hypotheses were advanced. Our results support a convergence hypothesis, and reveal a common emphasis on relativism. Americans are also influenced by the (...) justice criterion while Russians tend to emphasize utilitarianism. (shrink)
This study focuses on the cultural context of ethical decision making by considering the relationship between power distance and ethical judgment. Specifically, we propose that this relationship exists because of the influence of peers on ethical judgment and perceptions of justice. Considering the importance of peers in stage three of Kohlberg's model of moral development, we argue that peers are the basis for social comparisons, social cues and social identification and, hence, are critical to an individual's beliefs about justice. Using (...) scenarios developed by Reidenbach and Robin, data were collected from German and Italian graduate business students. Germany and Italy differ substantially in power distance, but not in the three other cultural dimensions of Hofstede. Results show that the ethical assessment of the respondents from the two countries differs when justice criteria are used. Theoretical and practical implications of the results are discussed. (shrink)
The aim of this article is to define and delineate an ethical mindset. In deploying an interpretive mixed-methods analysis of the Australian services sector, data were collected through an online survey on 223 respondents followed by focus group interviews involving 20 participants. The analysis reveals evidence of ethical mindsets in Australian business context, the components of which are identified as being aesthetic judgment, spirituality, optimism, harmony and balance, contentment, truth telling, individual responsibility and professionalism. While the findings are limited to (...) the Australian context, it illuminates the value of mindsets to business ethics in a way that has theoretical rigour and practical relevance. Research has so far only considered business ethics within other mindsets (e.g. global mindset). This article provides a foundation for further application and development of mindset theory. (shrink)
The aim of this article is to examine the usefulness of spirituality and aesthetics for generating new perspectives and understandings with regard to business ethics. Using an interpretive mixed-methods approach, data were collected through an online survey of 223 respondents and focus group interviews with 20 participants. Analysis of the quantitative and qualitative data suggests that the presence of aesthetic spirituality and religious spirituality, along with the factors of optimism, contentment, making a difference and interconnectedness, are significantly associated with ethical (...) practice in the workplace. These factors may be focused upon when considering the ethical climate of organizations. Although this research does not support universal conclusions, the relationship between ethics, spirituality and aesthetics identified in the Australian services sector might be replicated elsewhere. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)
Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)
I was in Bucharest for a few days, not long before the fall of Ceaucescu’s regime. The fear, both of the authorities and of the people, which reigned in the city was vividly felt everywhere. To be sure, the communist regime was based on a doctrine that called itself ‘dialectic’. Unfortunately, it was a ‘dialectic’ that had nothing to do with dialogue, with listening to the other, respecting the other, and learning from the other. It assumed that ‘truth’ and ‘justice’ (...) were the absolute monopoly of one side – the side which enforced its monopoly by the sheer force of power. The atmosphere couldn’t but be of repression, since there was no room for alternative ideas, which for the dominant ‘dialectic’ were necessarily wrong. There was no room for argument, debate and persuasion other than brainwashing and the passive acceptance of the ideas in power. The reigning doctrine was the nemesis of dialectic, for it denied its sine qua non: tolerance. Sorin grew up in this atmosphere, where in spite of its oppressive character, he developed a concern for truth, a tolerant and gentle character, and a sense for the fundamental value of rational persuasion. No wonder that he was attracted by dialogue and argumentation, and devoted his research to them – not merely as an object of study, but also as a method of research and a form of life. It is an honor for me, as a member of IADA, the association devoted to the study of dialogue founded by Sorin, of ISSA, the society whose object of study is argumentation, of IASC, the association that recognizes and investigates the essential role of controversy in the growth of knowledge and in the improvement of society, and as a friend, to pay a well deserved tribute to Sorin Stati’s memory and to his achievements. He was one of the pioneers in the contemporary study of argumentation. Although his research in this field focused on the linguistic analysis of argumentative discourse, he did not neglect other approaches. His role in leading to the organization, in July 2002 in Lugano, of a memorable conference where the above mentioned three international associations joined forces with the Università della Svizzera Italiana in an interdisciplinary, cooperative as well as contrastive drive for increasing our understanding of the multi-faceted phenomenon of argumentation, was decisive.. (shrink)
The election in Lebanon was greeted with euphoria. New York Times columnist Thomas Friedman gushed that he is "a sucker for free and fair elections," so "it warms my heart to watch" what happened in Lebanon in an election that "was indeed free and fair Ñ not like the pretend election you are about to see in Iran, where only candidates approved by the Supreme Leader can run. No, in Lebanon it was the real deal, and the results were (...) fascinating: President Barack Obama defeated President Mahmoud Ahmadinejad of Iran." Crucially, "a solid majority of all Lebanese -- Muslims, Christians and Druse -- voted for the March 14 coalition led by Saad Hariri," the US-backed candidate and son of the murdered ex-Prime Minister Rafik Hariri, so that "to the extent that anyone came out of this election with the moral authority to lead the next government, it was the coalition that wants Lebanon to be run by and for the Lebanese -- not for Iran, not for Syria and not for fighting Israel." We must give credit where it is due for this triumph of free elections (and of Washington): "Without George Bush standing up to the Syrians in 2005 -- and forcing them to get out of Lebanon after the Hariri killing -- this free election would not have happened. Mr. Bush helped create the space. Power matters. Mr. Obama helped stir the hope. Words also matter.". (shrink)
7 pages.-- Delivered to: 5th International Conference on Argumentation, The International Society for the Study of Argumentation (ISSA), University of Amsterdam, 25-28 June 2002.
In this paper I argue that Tyler Burge's non-reductive view of testiomonial knowledge cannot adeqautrely discriminate between fallacious ad vericumdium appeals to expet testimony and legitimate appeals to authority.
