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  1. Challenges to Professional Independence in a Relational Society: Accountants in China.Gina Xu & Steven Dellaportas - forthcoming - Journal of Business Ethics:1-15.
    This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...)
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  • Tensions and Struggles in Tackling Bribery at the Firm Level: Perspectives From Buddhist-Enacted Organizational Leaders.Mai Chi Vu - forthcoming - Journal of Business Ethics:1-21.
    This study explores the role of an informal institution—engaged Buddhism—in leadership responses to issues of bribery at the firm level in the context of Vietnam. In-depth interviews were carried out in Vietnam with 26 organizational leaders who were Buddhist practitioners. The leaders expressed a Buddhist-enacted utilitarian approach based on three context-associated mechanisms: karmic consequences, community and social well-being, and total detachment. These mechanisms manifest in leadership approaches based on the Middle Way, Skillful Means, and Emptiness. They are involved in forming (...)
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  • Daoism in Management.Alicia Hennig - 2017 - Philosophy of Management 16 (2):161-182.
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  • Varying Versions of Moral Relativism: The Philosophy and Psychology of Normative Relativism.Katinka J. P. Quintelier & Daniel M. T. Fessler - 2012 - Biology and Philosophy 27 (1):95-113.
    Among naturalist philosophers, both defenders and opponents of moral relativism argue that prescriptive moral theories (or normative theories) should be constrained by empirical findings about human psychology. Empiricists have asked if people are or can be moral relativists, and what effect being a moral relativist can have on an individual’s moral functioning. This research is underutilized in philosophers’ normative theories of relativism; at the same time, the empirical work, while useful, is conceptually disjointed. Our goal is to integrate philosophical and (...)
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  • A Stakeholder Approach to the Ethicality of BRIC-Firm Managers' Use of Favors.Daniel J. McCarthy, Sheila M. Puffer, Denise R. Dunlap & Alfred M. Jaeger - 2012 - Journal of Business Ethics 109 (1):27-38.
    This article investigates the use of favors by managers of BRIC firms to accomplish business goals, the ethicality of which should be determined by the moral reasoning in these countries rather than from a developed country perspective. We define a favor as an exchange of outcomes between individuals, typically utilizing one's connections, that is based on a commonly understood cultural tradition, with reciprocity by the receiver typically not being immediate, and its value being less than what would constitute bribery within (...)
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  • The Logic of Gift and Gratuitousness in Business Relationships.Guglielmo Faldetta - 2011 - Journal of Business Ethics 100 (S1):67-77.
    The logic of gift and gratuitousness in business activity raised by the encyclical Caritas in Veritate stresses a deeper critical evaluation of the category of relation. The logic of gift in business includes two aspects. The first is considering the logic of gift as a new conceptual lens in order to view business relationship beyond contractual logic. In this view, it is crucial to see the circulation of goods as instrumental for the development of relationships. The second aspect is to (...)
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  • Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model.Cheng-Li Huang & Ju-Lan Tsai - 2015 - Journal of Business Ethics 132 (4):795-811.
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  • The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595 - 611.
    This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...)
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  • Firm Networking and Bribery in China: Assessing Some Potential Negative Consequences of Firm Openness. [REVIEW]Fang Huang & John Rice - 2012 - Journal of Business Ethics 107 (4):533-545.
    Economic openness, both in terms of increased international trade exposure and enhanced inter-firm networking, has been a key element of China’s economic emergence since the implementation of market reforms and the “opening-up policy” over 30 years ago. Unfortunately, these changes have also coincided with the increased incidence of bribery and corruption. Both in general, and in the specific context of China, research on the relationship between a firm’s tendency toward openness and its propensity to engage in bribery is scarce. This (...)
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  • Equity Incentives and Corporate Fraud in China.Lars Helge Hass, Monika Tarsalewska & Feng Zhan - 2016 - Journal of Business Ethics 138 (4):723-742.
    This paper explores how managers’ and supervisors’ equity incentives impact the likelihood of committing corporate fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread phenomenon and has severe consequences for affected firms and executives. However, our understanding of the reasons that fraud is committed in a Chinese setting has been very limited thus far. This is an increasingly important topic, because corporate governance is rapidly changing in China, and it is unclear whether adopting (...)
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  • The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595-611.
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  • Ethical Ideologies Among Senior Managers in China.Bala Ramasamy & Matthew C. H. Yeung - 2013 - Asian Journal of Business Ethics 2 (2):129-145.
    The ethical judgment of Chinese business leaders has become increasingly important particularly due to the important role that China plays in the global economy. Previous studies tend to categorize Chinese managers as more relativist and thus more lenient in their ethical judgments. In this study we survey 256 senior managers from mainland China and find that they are in fact less relativist and more idealist than the global average. A significant portion of them are absolutists which imply that these managers (...)
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  • Media Corruption: A Chinese Characteristic. [REVIEW]Ren Li - 2013 - Journal of Business Ethics 116 (2):297-310.
    Misbehaviour and malpractices of Chinese journalists in recent years have brought media corruption under the spotlight. The lack of professionalism and scarcity of fully established ethics in media organisations have made the case worse. However, while Chinese media and academics concentrate narrowly on paid-for news or gag fee by prompting the enforcement of disciplinary restraints and ‘thought education’, this hot issue has been largely ignored by western scholars and has only been occasionally reported by some western media. Based mainly on (...)
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