Can differences in corporate codes of ethics arise from the specific situation of transformation in Slovakia in contrast to the stable context of the firms in Western Germany? This paper compares codes of ethics of large‐scale enterprises in both countries in terms of ethical issues addressed. It demonstrates that codes of ethics of the Slovak companies mirror the specific transformational circumstances in the country. Compared with Western Germany the codes of these firms include multiple ethical issues, meaning that they experience (...) a broader range of relevant ethical problems. Furthermore, their codes are internally oriented, in terms of the ethical issues raised most often; they put more emphasis on committing employees, managers and shareholders/owners to the firm. Based on the differences discovered, it is proposed that negative experiences within the past process of transformation and in part the socialist heritage are the main reasons for differences between the two samples. (shrink)

This article introduces the Global Survey of Business and Economic Ethics as field of training, teaching and research. For the purpose of the survey the world was divided in nine regions that cover all countries of the world. This special issue of the Journal of Business Ethics presents the findings of the global survey across eight of the nine world regions, viz. Central Asia, East Asia, Europe, Latin America, North America, Oceania, South & South-East Asia, and Sub-Saharan Africa. This introductory (...) article starts with an overview of previous attempts that were made to survey Business Ethics as field of training, teaching and research on a global scale. A description will then be given of the regions in which the world was divided for the purpose of this survey as well as of the countries included in each of the nine regions. Finally the research process and methods that were used in the survey are introduced. (shrink)

Despite the increasingly multinational nature of the workplace, there have been few studies of the convergence and divergence in beliefs about ethics-based leadership across cultures. This study examines the meaning of ethical and unethical leadership held by managers in six societies with the goal of identifying areas of convergence and divergence across cultures. More specifically, qualitative research methods were used to identify the attributes and behaviors that managers from the People’s Republic of China (the PRC), Hong Kong, the Republic of (...) China (Taiwan), the United States (the U.S.), Ireland, and Germany attribute to ethical and unethical leaders. Across societies, six ethical leadership themes and six unethical leadership themes emerged from a thematic analysis of the open-ended responses. Dominant themes for ethical and unethical leadership for each society are identified and examined within the context of the core cultural values and practices of that society. Implications for theory, research, and management practice are discussed. (shrink)

Teaching ethics to professionals pursuing a university degree programme requires a method that engages them with the realities and problematic nature of their workplace environment. In this paper we examine some of the history of Professional Ethics from a philosophical and political standpoint. Unfortunately this analysis appears to produce more questions than answers with the terms professional and expert seemingly poorly defined. In order to demonstrate some of the generic problems likely to be encountered by anyone teaching Professional Ethics we (...) make use of our case study. Whilst this is concerned largely with what can be termed Business and Computing Ethics, the case study does highlight problems that occur across the curricula. We look at the concerns and problems surrounding the teaching of issues such as Integration into the Curricula, Codes of Ethics, Ethical Decision Making and Ethical Standards. We stress the value in universities moving away from traditional methods, based purely in direct value, of decision making to an alternative ethical evaluative framework based on Social, Economic, Environmental and Rights information. This model should be introduced early in the student calendar and used as a vehicle for discussion of later issues such as Whistleblowing. (shrink)

This paper examines beliefs about four aspects of ethical leadership – Character/Integrity, Altruism, Collective Motivation and Encouragement – in Germany and the United States using data from Project GLOBE (Global Leadership and Organizational Behavior Effectiveness) and a supplemental analysis. Within the context of a push toward convergence driven by the demands of globalization and the pull toward divergence underpinned by different cultural values and philosophies in the two countries, we focus on two questions: Do middle managers from the United States (...) and Germany differ in their beliefs about ethical leadership? And, do individuals from these two countries attribute different characteristics to ethical leaders? Results provide evidence that while German and US middle managers, on average, differed in the degree of endorsement for each aspect, they each endorsed Character/Integrity, Collective Motivation and Encouragement as important for effective leadership and had a more neutral view of the importance of Altruism . The findings are reviewed within the social-cultural context of each country. (shrink)

This paper examines beliefs about four aspects of ethical leadership –Character/Integrity, Altruism, Collective Motivation and Encouragement– in Germany and the United States using data from Project GLOBE (Global Leadership and Organizational Behavior Effectiveness) and a supplemental analysis. Within the context of a push toward convergence driven by the demands of globalization and the pull toward divergence underpinned by different cultural values and philosophies in the two countries, we focus on two questions: Do middle managers from the United States and Germany (...) differ in their beliefs about ethical leadership? And, do individuals from these two countries attribute different characteristics to ethical leaders? Results provide evidence that while German and US middle managers, on average, differed in the degree of endorsement for each aspect, they each endorsed Character/Integrity, Collective Motivation and Encouragement as important for effective leadership and had a more neutral view of the importance of Altruism. The findings are reviewed within the social-cultural context of each country. (shrink)

A survey of recent research reveals that there is a growing interest in knowledge regarding the opinions and attitudes toward ethics amongst business school faculty members. Based on an empirical study conducted in Norway we address the following issue: “What do faculty members of the Norwegian Business Schools consider to be their responsibilities in preparing their students for leading positions in public and private organizations?” Moving on to interpreting the results from the survey, we discuss the empirical findings by comparing (...) the data using four different theoretical perspectives; neo-classical economics, strategic management, corporate social responsibility and socio-economics. The implications are highlighted. (shrink)

A survey of recent research reveals that there is a growing interest in knowledge regarding the opinions and attitudes toward ethics amongst business school faculty members. Based on an empirical study conducted in Norway we address the following issue: "What do faculty members of the Norwegian Business Schools consider to be their responsibilities in preparing their students for leading positions in public and private organizations?" Moving on to interpreting the results from the survey, we discuss the empirical findings by comparing (...) the data using four different theoretical perspectives; neoclassical economics, strategic management, corporate social responsibility and socio-economics. The implications are highlighted. (shrink)

This article reports on a telephone survey of business school faculty in the United Kingdom, Asia and North America concerning efforts to internationalize the teaching of business ethics. International dimensions of business ethics are currently given only limited coverage in the business school curriculum with over half of the faculty surveyed indicating that less then 10% of their ethics teaching focuses on global issues. Teaching objectives vary widely with some faculty emphasizing a relativistic, diversity oriented perspective while others stress the (...) universality of values. The respondents identified a great need to develop teaching materials based upon non-U.S. corporations and/or non-U.S. incidents. (shrink)

This paper investigates whether accounting professionals’ ethical judgment is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, (...) the judgment of French accounting professionals is independent of the disciplinary context. Whereas cross-national studies have thus far attributed differences among nations mainly to cultural distance, current research shows that non-cultural national factors should also be considered. In line with this perspective, our study suggests that institutional factors, in particular the disciplinary system, may also account for the differences between French and American accounting professionals’ ethical perceptions. We support these results by highlighting some characteristics of the countries’ respective legal systems, which may explain the divergences observed. We conclude by identifying implications for the independence of accounting professionals’ EJ and the risks associated with dissuasive disciplinary systems. (shrink)