Focusing on professional codes of ethics in HR, this article establishes a foundation for understanding the contents of thesecodes and for future research in this area. Five key professionalethics codes in HRM are analyzed according to six obligations.The resulting characterizations revealed that these codes advocatefive principles related to integrity, legality, proficiency, loyalty, and confidentiality. Particular flaws in code content and implementationare identified with recommendations for addressing them. Also,suggestions for standardizing professional HR codes and forfuture research are discussed.

This paper presents a succinct review of the movement for moral genesis in business that arose in the 1970s. The moral genesis movement is characterized by: the rejection of the premise that business and ethics are antagonistic; the rise of the Issues Management approach, which stresses the social responsibility of the corporation: disdain of government regulation as a means of business moralization, and a search for control measures aimed at improving organization moral behavior. This movement now begins to give rise (...) to a new organizational model, the Self-Moralizing Corporation, which transcends existing paradigms of corporate rectitude. The tenets of the Self-Moralizing Corporation are that: the moral behavior of members is a requisite to the attainment of organization goals; individual moral behavior is an asset which must be managed and developed by the corporation; individual moral development is a collectively and individually shared responsibility; and, the maintenance of moral values is more important than the preservation of organization structure. (shrink)

Researchers consistently report that individuals see themselves acting far more ethically than comparable others when confronted with ethically uncertain work-related behaviors. They suggest that this belief encourages unethical conduct and contributes to the degeneration of business ethics; however, they have not specifically investigated the consequences of this belief. If undesirable work behaviors actually do occur, educators and other ethics advocates would be strongly encouraged to dispel this widely held notion.In the present study, data was collected from college students and practicing (...) accountants regarding how they and others would respond to ten ethical scenarios. Participants' perceptions were calculated and correlated to their decision in a hypothetical business case. Analysis indicated that individuals, regardless of age, gender, or work status, see themselves acting far more ethically than others. It also disclosed significant association between participants' own attitudes and the case response, but no significant association between the response and their attitudes relative to those perceived to be held by others. Believing that everyone else is less ethical, therefore, appears to have little impact on work behavior. (shrink)

Business ethics in Japan has developed in five stages. Especially in the last stage (in the 1990s), there have appeared two clear-cut trends in business ethics activities: positive and passive. For the rise of business ethics, the passive trend is much more important. Once entered the 1990s, an increasing number of business scandals have been revealed. Because of this, the Japanese business community cannot but help take business ethics much more seriously than it ever has.Not only business practitioners but also (...) business ethicists have inaugurated a variety of ethics-related studies and activities. This article mainly puts focus on the studies, which have been done in the 1990s. At the end of the article, ethical challenges, which the Japanese business and academia meet presently, are described. (shrink)

The employee owned company (EOC) might be the ideal blend of capitalism and communitarianism that vitalizes the global economy. EOCs – based on the concepts of employee participation and control – have sprung up in the United Kingdom, some parts of the European Union, the United States, Japan, and the former Eastern Bloc countries. Research has shown that they are able to compete effectively with more traditional companies. However, in addition to the pressures of business competition, EOCs face two other (...) key problems as they strive to survive: (1) degeneration and (2) human nature and the abuse of power. After introducing the idea of the EOC and describing briefly these two key problems, this article presents seven recommendations for sustaining employee owned companies. These recommendations – grounded in sound organizational theory and the writings of experts in the field of employee ownership – are offered as hypotheses to be examined empirically by future researchers. (shrink)

The ethical crisis in business and information technology is very real. Countering this crisis by creating organizational cultures grounded in moral character is the challenge people face as leaders if they are to regain the respect and confidence of the public. As educators of future business and information technology leaders, how can educators prepare their students to understand, appreciate, and contribute to the establishment of cultures of character in the organizations which employ them—and which they may ultimately lead? In this (...) article the authors distinguish among four corporate cultures with respect to ethics —cultures of defiance, compliance, neglect, and character—and present a blueprint for constructing an organizational culture grounded in moral character. With respect to showing students how to contribute to such a culture, the authors then describe how to establish an effective learning context for teaching about ethics, proffer a number of practical suggestions for student assignments and experiences that can empower students to understand, appreciate, and contribute to organizational cultures of character, and explain how to enhance experiential learning by conducting an effective debriefing session. The authors conclude the article by providing three examples from their own experience illustrating how these ideas can be incorporated into programs designed to show business and information technology students how to contribute to organizational cultures grounded in moral character. (shrink)

To date, theory and research on corruption in organizations have primarily focused on its static antecedents. This article focuses on the spread and growth of corruption in organizations. For this purpose, three downward organizational spirals are formulated: the spiral of divergent norms, the spiral of pressure, and the spiral of opportunity. Social Identity Theory is used to explain the mechanisms of each of these spirals. Our dynamic perspective contributes to a greater understanding of the development of corruption in organizations and (...) opens up promising avenues for future research. (shrink)

In a climate of increasing interest and activity within the field of business ethics, as yet there exists no coherent conceptual framework for organizational theory and research. From a review of current thinking and previous writings a framework of concepts is suggested to help set an agenda for empirical research. The elements of this are, first, a taxonomy of ethical domains: the foci of organizations'' and their agents'' ethical concerns and conduct. Second, it is considered how ethical functioning might be (...) analysed in terms of causal relationships between expressive forms, voluntary action and instituted forms. Third is discussed ethical process, the means by which ethical awareness is aroused. Fourth and last, the paper examines how normative evaluations might apply to the ethical condition of organizations and their agents, meaning change or stability in reputation and integrity. At each stage of the argument possible objectives for research are developed. (shrink)

This paper explores management attitudes towards ethical issues in an attempt to shed some light on the determinants of ethical issue intensity in the context of business. A sample of business executives in Mauritius was surveyed in order to establish their ethical perceptions when exposed to potentially questionable business practices. The findings demonstrated the significant influence of factors associated with moral deliberations on strategies for ethical decision–making as compared with the impact of company policy and legal requirements. Participants revealed that, (...) irrespective of codes of conduct, personal ethics predominate when it comes to making ethical choices. Some view the behaviour of management as a key determinant of ethical conduct. This trend differs from predictions in the literature. To date, research conducted in the developed world shows that employee perception of ethics of their superiors is a stronger predictor of behaviour than employees’ personal ethical beliefs. This article focuses on Mauritius as an emerging economy, and looks at potential strategies for ethical decision–making, where business people do not necessarily operate under a specific code of conduct. (shrink)

This paper explores management attitudes towards ethical issues in an attempt to shed some light on the determinants of ethical issue intensity in the context of business. A sample of business executives in Mauritius was surveyed in order to establish their ethical perceptions when exposed to potentially questionable business practices. The findings demonstrated the significant influence of factors associated with moral deliberations on strategies for ethical decision–making as compared with the impact of company policy and legal requirements. Participants revealed that, (...) irrespective of codes of conduct, personal ethics predominate when it comes to making ethical choices. Some view the behaviour of management as a key determinant of ethical conduct. This trend differs from predictions in the literature. To date, research conducted in the developed world shows that employee perception of ethics of their superiors is a stronger predictor of behaviour than employees’ personal ethical beliefs. This article focuses on Mauritius as an emerging economy, and looks at potential strategies for ethical decision–making, where business people do not necessarily operate under a specific code of conduct. (shrink)

This article examines the applicability of character and virtue ethics to international marketing. The historical background of this field, dimensions of virtue ethics and its relationship to other ethical theories are explained. Five core virtues – integrity, fairness, trust, respect and empathy – are suggested as especially relevant for marketing in a multicultural and multinational context. Implications are drawn for marketing scholars, practitioners and educators.

This paper reviews the relationship between organisational leadership, corporate governance and business ethics, and considers the implications for management. Business ethics is defined, and the causes and consequences of unethical behavior are discussed. Issues pertaining to leadership, subordinate and organisation responsibility for business ethics are considered. The changing role of business leaders and the new concept of ''corporate governance'' are examined, with an increasing importance being placed on ethical and socially responsible attitudes towards business. Organisational effectiveness and organisational efficiency, formerly (...) central issues for practising managers, with directors thinking in terms of goal achievement for their respective organisations, have now been augmented by an awareness of issues in business ethics, and a requirement for members of the corporate governance to behave in more socially responsible ways. A secondary aim of the paper is to introduce an approach which illustrates how corporate governance and management could deal with some of the moral dilemmas that they may have to face. (shrink)

In this article it is argued that much research into processes of moral learning and development in organisations has been conducted under somewhat controlled conditions, and that these do not permit testing of individuals' thought and action under more extreme circumstances. Therefore in practice one needs to acknowledge the effect of the actual organisational context. Three aspects or issues concerning the effect of this context on interventions are identified: first, systemic factors, especially corporate culture, impact on individual behaviour; second, consultants (...) and developers may have difficulty when working with people at different levels of moral development; and, third, differential influence among members of an organisation affects the possibility of, and the enactment of, moral development programmes.Each of these considerations is discussed while employing conceptualisations based on Kohlberg's ideas. However the question of influence and power is not one which has been addressed to any significant extent by writers in this particular area. The essential argument in this article is that this must be done if the full potential of research into moral development in organisations is to be realised. (shrink)

The paper develops value based management guidelines from the famous Indian treatise on management, Kautilya's Arthashastra. Guidelines are given for individual components of a total framework in detail, which include guidelines for organizational philosophy, value based leadership, internal corporate culture, accomplishment of corporate purpose and feedback from stakeholders.

In this article, seven strategies for dealing with cross-cultural ethical conflict are described. Conflict situations are classified on the basis of centrality and consensus on the values involved, influence of the decision maker, and urgency. A contingency model suggests appropriate strategies for different situations. The model is applied to representative cases of cross-cultural ethical conflict.

The area of services marketing is a highly crucial one for potential ethical violations. The services industry, which drives over two-thirds of our national economy, is about to experience severe changes due to increasing competition. The temptation to make ethical compromises will pose a dramatic threat to the business climate.We review conceptual approaches to the field of marketing ethics and conclude that existing models often lack an important component which affects ethical decision-making. That component includes the interorganizational variables: the primary (...) task environment, including immediate customers and suppliers to the buyer and seller; the secondary task environment, comprised of suppliers and customers to the immediate suppliers and customers, competitors, and regulatory agencies, and the macro-environment, those broader forces which impinge on the activities in the primary and secondary task environments. (shrink)

Abstract:There is good reason to take a virtue-based approach to business ethics. Moral principles are fairly useful in assessing actions, but understanding how moral people behave and how they become moral requires reference to virtues, some of which are important in business. We must go beyond virtues and refer to character, of which virtues are components, to grasp the relationship between moral assessment and psychological explanation. Virtues and other character traits are closely related to (in technical terms, they supervene on) (...) personality traits postulated by personality psychologists. They may therefore be featured in respectable psychological explanations. But good character fits no familiar psychological pattern. A person of good character is sufficiently self-aware and rational that his or her virtues are not accompanied by the vices that psychologists find usually associated with them. A course in business ethics can help develop this self-awareness, which a good life in business requires. (shrink)

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and (...) what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management. (shrink)

Discerning the motives that lead businesspeople to make ethical decisions in economic contexts is important, for it aids the moral evaluation of such decisions. But conventional economic theory has for too long assumed an egoist model of motivation, to which many contrast an altruist view of ethical choices. The result is to see business decision making as implying dilemmas. On the other hand, we argue, if one assumes multiple motives, economic and ethical, in ordinary business decisions, a more fruitful model (...) of ethical motivation in such decisions emerges. In this paper multiple motives are assumed to be the norm in a world of large organizations, complex decisions and stakeholder management. An example of a technology acquisition decision, with environmental overtones is presented in illustration of this approach. A method for discerning motives, primarily in terms of behavioural efficacy is presented. On this basis a two step approach to morally evaluating mixed motives in business decisions is proposed. First, the fit of motives with substantive ethical values should be ascertained, and then the efficacy of moral motives in yielding ethical behaviour and outcomes should be determined. This approach, we conclude, offers a much more concrete model of the actual role of moral motives in business decision making. It also signals the importance of moral learning in organizations. (shrink)

How is ethical theory used in contemporary teaching in business ethics? To answer this question, we undertook a survey of twenty-five of the leading business ethics texts. Our purpose was to examine the ways in which normative moral theory is introduced and applied to cases and issues. We focused especially on the authors' views of the conflicts and tensions posed by basic theoretical debates. How can these theories be made useful if fundamental tensions are acknowledged? Our analysis resulted in a (...) typology, presented here, of the ways in which normative theory, and the difficulties within it, are handled in business ethics texts. We conclude that there is a serious lack of clarity about how to apply the theories to cases and a persistent unwillingness to grapple with tensions between theories of ethical reasoning. These deficiencies hamper teaching and ethical decision-making. (shrink)

To date, theory and research on corruption in organizations have primarily focused on its static antecedents. This article focuses on the spread and growth of corruption in organizations. For this purpose, three downward organizational spirals are formulated: the spiral of divergent norms, the spiral of pressure, and the spiral of opportunity. Social Identity Theory is used to explain the mechanisms of each of these spirals. Our dynamic perspective contributes to a greater understanding of the development of corruption in organizations and (...) opens up promising avenues for future research. (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)

Using a two-part instrument consisting of eight vignettes and twenty character traits, the study sampled 141 employees of a mid-west financial firm regarding their predispositions to prefer utilitarian or formalist forms of ethical reasoning. In contrast with earlier studies, we found that these respondents did not prefer utilitarian reasoning. Several other hypotheses were tested involving the relationship between people's preferences for certain types of solutions to issues and the forms of reasoning they use to arrive at those solutions; the nature (...) of the relationship between utilitarian and formalist categories ; and the possibility of measuring ethical predispositions using different methods. (shrink)

. Trans-National Corporations (TNCs) pay relatively high salaries to local people in host countries. TNCs assume that such employees will accept an employeeÇôemployer relationship similar to that which exists in North America, but the obligations and personal interests that such a relationship create often directly conflict with systems of obligation already established in the host country. When TNCs do business across the boundaries of systems of obligation, corporate salaries can be seen as a form of unethical bribery. In this paper, (...) the core case of business bribery is described consistent with the usual philosophical analysis of bribery, and the grounds for thinking bribery is unethical are made clear. The amount of a bribe is irrelevant to the ethical analysis. Bribery is distinguished from tips and grease on structural grounds. The concept of a system of obligation is defined, and examples given that show the variability of systems of obligation in host countries. Arguments are given to show that salaries paid by TNCs create obligations and personal interests which sometimes conflict with existing systems of obligation, and that such payments have the same structure as more traditional forms of bribery. The ethical issues of corporations crossing the boundaries of systems of obligations are discussed. (shrink)