Abstract:Previous research has identified multiple approaches to the design and implementation of corporate ethics programs (Paine, 1994; Weaver, Treviño, and Cochran, in press b; Treviño, Weaver, Gibson, and Toffler, in press). This field survey in a large financial services company investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes. Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance (...) orientation were associated with four of these outcomes. The interaction of values and compliance orientations was associated with employees’ willingness to report misconduct. In general, a values orientation makes a greater unique contribution to the measured outcomes when compared to a compliance orientation. (shrink)

Abstract:Organizational justice and injustice are widely noted influences on employees’ ethical behavior. Corporate ethics programs also raise issues of justice; organizations that fail to “follow-through” on their ethics policies may be perceived as violating employees’ expectations of procedural and retributive justice. In this empirical study of four large corporations, we considered employees’ perceptions of general organizational justice, and their perceptions of ethics program follow-through, in relation to unethical behavior that harms the organization, and to employees’ willingness to help the organization (...) by reporting ethical problems and issues to management. Results show that when employees perceive general organizational justice and ethics program follow-through, there is less unethical behavior and greater willingness to report problems. General justice and ethics program follow-through also interact with each other, showing that the impact of ethics initiatives is influenced by the organizational context. (shrink)

This paper delineates the normative and empirical approaches to business ethics based upon five categories: 1) academic horne; 2) language; 3) underlying assumptions; 4) theory purpose and scope; 5) theory grounds and evaluation criteria. The goal of the discussion is to increase understanding of the distinctive contributions of each approach and to encourage further dialogue about the potential for integration of the field.

Senior managers are important to the successful management of ethics in organizations. Therefore, their perceptions of organizational ethics are important. In this study, we propose that senior managers are likely to have a more positive perception of organizational ethics than lower level employees do largely because of their managerial role and their corresponding identification with the organization and need to protect the organization’s image as well as their own identity. By contrast, lower level employees are more likely to be cynical (...) about the organization’s ethics. In order to compare senior managers’ and lower level employees’ perceptions of ethics in the organization, we surveyed randomly selected senior managers and lower level employees in three firms. We found that perceptions of ethics in the organization differed predictably across levels, with senior managers’ perceptions being significantly more positive and lower level employees’ perceptions being more negative. Implications for practice and research are discussed. (shrink)

This paper delineates the normative and empirical approaches to business ethics based upon five categories: 1) academic horne; 2) language; 3) underlying assumptions; 4) theory purpose and scope; 5) theory grounds and evaluation criteria. The goal of the discussion is to increase understanding of the distinctive contributions of each approach and to encourage further dialogue about the potential for integration of the field.

Senior managers are important to the successful management of ethics in organizations. Therefore, their perceptions of organizational ethics are important. In this study, we propose that senior managers are likely to have a more positive perception of organizational ethics than lower level employees do largely because of their managerial role and their corresponding identification with the organization and need to protect the organization’s image as well as their own identity. By contrast, lower level employees are more likely to be cynical (...) about the organization’s ethics. In order to compare senior managers’ and lower level employees’ perceptions of ethics in the organization, we surveyed randomly selected senior managers and lower level employees in three firms. We found that perceptions of ethics in the organization differed predictably across levels, with senior managers’ perceptions being significantly more positive and lower level employees’ perceptions being more negative. Implications for practice and research are discussed. (shrink)

Prior research on ethics codes has suggested, but rarely tested, the effects of code design alternatives on the impact of codes. This study considers whether the presence of explanatory rationales and descriptions of sanctions in ethics codes affects recipients'' responses to a code. Theories of organizational justice and persuasive communication support an expectation that rationales and sanctions will be positively related to code recipients'' recall of code content and perceptions of organizational justice. Content recall is an obvious precondition of code (...) compliance; justice perceptions have multiple implications for the attitudes and actions of organizational members. Results show that explanatory rationales are associated with a statistically significant increase in perceptions of organizational procedural justice, but that rationales and sanctions generally show no relationship to distributive justice perceptions and accurate content recall. These results suggest that common prescriptions regarding ethics code design are of uncertain value apart from further research which unearths the relationships among the intended and perceived purposes of codes, the organizational settings in which they are applied, and a wide variety of code designs. (shrink)

This paper develops a modal, Sentential logic having "not", "if...Then" and necessity as logical constants. The semantics (system of meanings) of the logic is the most obvious generalization of the usual truth-Functional semantics for sentential logic and its deductive system (system of demonstrations) is an obvious generalization of a suitable (jaskowski-Type) natural deductive system for sentential logic. Let a be a set of sentences and p a sentence. "p is a logical consequence of a" is defined relative to the semantics (...) and "p is demonstrable from a" is defined relative to the deductive system. Main meta-Theorem: p is demonstrable from a if and only if p is a logical consequence of a. Henkin-Type methods are used. The theorems of the logic are exactly those of s5. The deductive system is rigorously developed as a system of linear strings. (shrink)

A Dedekind algebra is an order pair (B, h) where B is a non-empty set and h is a similarity transformation on B. Each Dedekind algebra can be decomposed into a family of disjoint, countable subalgebras called the configurations of the algebra. There are 0 isomorphism types of configurations. Each Dedekind algebra is associated with a cardinal-valued function on called its configuration signature. The configuration signature counts the number of configurations in each isomorphism type which occur in the decomposition of (...) the algebra. Two Dedekind algebras are isomorphic iff their configuration signatures are identical. It is shown that configuration signatures can be used to characterize the homogeneous, universal and homogeneous-universal Dedekind algebras. This characterization is used to prove various results about these subclasses of Dedekind algebras. (shrink)

It is shown that the second-order theory of a Dedekind algebra is categorical if it is finitely axiomatizable. This provides a partial answer to an old and neglected question of Fraenkel and Carnap: whether every finitely axiomatizable semantically complete second-order theory is categorical. It follows that the second-order theory of a Dedekind algebra is finitely axiomatizable iff the algebra is finitely characterizable. It is also shown that the second-order theory of a Dedekind algebra is quasi-finitely axiomatizable iff the algebra is (...) quasi-finitely characterizable. (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)

ABSTRACT:In 2010,Business Ethics Quarterlypublished ten articles that considered the potential contributions to business ethics research arising from recent scholarship in a variety of philosophical and social scientific fields (strategic management, political philosophy, restorative justice, international business, legal studies, ethical theory, ethical leadership studies, organization theory, marketing, and corporate governance and finance). Here we offer short responses to those articles by members ofBusiness Ethics Quarterly’s editorial board and editorial team.

In the 1920's Fraenkel and Carnap raised the question of whether or not every finitely axiomatizable semantically complete theory formulated in the theory of types is categorical. Partial answers to this and a related question are presented for theories formulated in second-order logic.

Much of the inspiration for structuralist approaches to mathematics can be found in the late nineteenth- and early twentieth-century program of characterizing various mathematical systems upto isomorphism. From the perspective of this program, differences between isomorphic systems are irrelevant. It is argued that a different view of the import of the differences between isomorphic systems can be obtained from the perspective of contemporary discussions of representation theorems and that from this perspective both the identification of isomorphic systems and the reduction (...) to abstract structures or patterns should be resisted. (shrink)

König, D. [1926. ‘Sur les correspondances multivoques des ensembles’, Fundamenta Mathematica, 8, 114–34] includes a result subsequently called König's Infinity Lemma. Konig, D. [1927. ‘Über eine Schlussweise aus dem Endlichen ins Unendliche’, Acta Litterarum ac Scientiarum, Szeged, 3, 121–30] includes a graph theoretic formulation: an infinite, locally finite and connected graph includes an infinite path. Contemporary applications of the infinity lemma in logic frequently refer to a consequence of the infinity lemma: an infinite, locally finite tree with a root has (...) a infinite branch. This tree lemma can be traced to [Beth, E. W. 1955. ‘Semantic entailment and formal derivability’, Mededelingen der Kon. Ned. Akad. v. Wet., new series 18, 13, 309–42]. It is argued that Beth independently discovered the tree lemma in the early 1950s and that it was later recognized among logicians that Beth's result was a consequence of the infinity lemma. The equivalence of these lemmas is an easy consequence of a well known result in graph theory: every connected, locally finite graph has among its partial subgraphs a spanning tree. (shrink)

A back and forth condition on interpretations for those second-order languages without functional variables whose non-logical vocabulary is finite and excludes functional constants is presented. It is shown that this condition is necessary and sufficient for the interpretations to be equivalent in the language. When applied to second-order languages with an infinite non-logical vocabulary, excluding functional constants, the back and forth condition is sufficient but not necessary. It is shown that there is a class of infinitary second-order languages whose non-logical (...) vocabulary is infinite for which the back and forth condition is both necessary and sufficient. It is also shown that some applications of the back and forth construction for second-order languages can be extended to the infinitary second-order languages. (shrink)

A Dedekind Algebra is an ordered pair (B,h) where B is a non-empty set and h is an injective unary function on B. Each Dedekind algebra can be decomposed into a family of disjoint, countable subalgebras called configurations of the Dedekind algebra. There are N0 isomorphism types of configurations. Each Dedekind algebra is associated with a cardinal-valued function on omega called its configuration signature. The configuration signature of a Dedekind algebra counts the number of configurations in the decomposition of the (...) algebra in each isomorphism type.The configuration signature of a Dedekind algebra encodes the structure of that algebra in the sense that two Dedekind algebras are isomorphic iff their configuration signatures are identical. Configuration signatures are used to establish various results in the first-order model theory of Dedekind algebras. These include categoricity results for the first-order theories of Dedekind algebras and existence and uniqueness results for homogeneous, universal and saturated Dedekind algebras. Fundamental to these results is a condition on configuration signatures that is necessary and sufficient for elementary equivalence. (shrink)

After an introduction which demonstrates the failure of the equational analogue of Beth?s definability theorem, the first two sections of this paper are devoted to an elementary exposition of a proof that a functional constant is equationally definable in an equational theory iff every model of the set of those consequences of the theory that do not contain the functional constant is uniquely extendible to a model of the theory itself.Sections three, four and five are devoted to applications and extensions (...) of this result.Topics considered here include equational definability in first order logic, an extended notion of definability in equational logic and the synonymy of equational theories.The final two sections briefly review some of the history of equational logic. (shrink)

A Dedekind algebra is an ordered pair (B, h), where B is a non-empty set and h is a similarity transformation on B. Among the Dedekind algebras is the sequence of the positive integers. From a contemporary perspective, Dedekind established that the second-order theory of the sequence of the positive integers is categorical and finitely axiomatizable. The purpose here is to show that this seemingly isolated result is a consequence of more general results in the model theory of second-order languages. (...) Each Dedekind algebra can be decomposed into a family of disjoint, countable subalgebras called the configurations of the algebra. There are ?0 isomorphism types of configurations. Each Dedekind algebra is associated with a cardinal-valued function on ? called its configuration signature. The configuration signature counts the number of configurations in each isomorphism type that occurs in the decomposition of the algebra. Two Dedekind algebras are isomorphic iff their configuration signatures are identical. The second-order theory of any countably infinite Dedekind algebra is categorical, and there are countably infinite Dedekind algebras whose second-order theories are not finitely axiomatizable. It is shown that there is a condition on configuration signatures necessary and sufficient for the second-order theory of a Dedekind algebra to be finitely axiomatizable. It follows that the second-order theory of the sequence of the positive integers is categorical and finitely axiomatizable. (shrink)

Clark and Krauss [1977] presents a classification of complete, satisfiable and o-categorical theories in first order languages with finite non-logical vocabularies. In 1988 the first author modified this classification and raised three questions about the distribution of finitely axiomatizable theories. This paper answers two of those questions.