This research study sought to identify whether there is a relationship between ethical perceptions and culture. An examination of the cultural variables suggests that there is a relationship between two of Hofstede's cultural dimensions (i.e., Uncertainty Avoidance and Individualism) and ethical perceptions. This finding supports the hypothetical linkage between the cultural environment and the perceived ethical problem variables posited in Hunt and Vitell's General Theory of Marketing Ethics (1986).

This paper posits that organizational variables are the factors that lead to the moral decline of companies like Enron and Worldcom. The individuals involved created environments within the organizations that precipitated a spiral of unethical decision-making. It is proposed that at the executive level, it is the organizational factors associated with power and decision-making that have the critical influence on moral and ethical behavior. The study has used variables that were deemed to be surrogate measures of the ethical violations (OSHA (...) and EPA violations), the risky shift phenomenon (executive team size), banality of wrong-doing (reputation score for firms) and escalating commitment (tenure with the firm/change in revenue for declining firms). The research found that there were small correlations between ethical violations and the three organizational variables. (shrink)

This study examines the importance of microcultural differences on perceived ethical problems. This study also sought to identify the relationship between perceived ethical problems and value orientations as shown in the Hunt and Vitell's (1993) General Theory of Marketing Ethics. The data was collected from 173 Javanese, 128 Batak, and 170 Indonesian-Chinese marketing managers in Indonesia. The results indicate that, (1) Religious Value Orientation is positively related to the perceived ethical problems scores, and (2) there are significant differences among the (...) three ethnic microcultural groups relative to their perceived ethical problems scores. These results imply that acculturation training program for expatriates should include aspects of microcultures and ethical perceptions held by the local managers. The establishment of ethical corporate culture and formalised codes of conduct are recommended for future ethics training. (shrink)

This study proposes a conceptual model to explain persistent, accepted-as-normal corporate wrongdoing (hereafter banality of wrongdoing), particularly for high performance organizations. The model describes five explanatory variables: the culture of competition, ends-biased leadership, missionary zeal, legitimizing myth, and the corporate cocoon. Our thesis is that the nature of competition drives both legitimate and illegitimate goal-seeking to adopt an iconoclastic (rule-breaking) orientation. High performance organizations are favorable hosts for wrongdoing because high performance requires aggressive behavior at the ethical margins of what (...) is acceptable. The way leadership reacts to competition sets the stage for ethical or unethical cultures to develop. Ends-biased leadership will project strong vision, using ideology and legitimizing myth as tools to inspire and motivate. The resulting missionary zeal justifies using questionable means because of the perceived value of the end. One critical method for building strong culture is creating a sense of being separate and apart from the ordinary. This cocoon effect may create a self-referential value system that is significantly at odds with mainstream culture and in which wrongdoing is banal. We intend an empirical study of the variables described in this model. (shrink)

The cambridge platonists exemplify the fear that newtonian natural philosophy subverts the status of traditional moral and religious beliefs, Which are strongly supported by the innate idea doctrine since it justifies them independently of the senses and the material universe. Isaac barrow, Friend and teacher of newton, Also employs the doctrine approbatively to support his metaphysics as a science of basic principles that constitute the foundation of natural science. Locke's rejection of the doctrine is analyzed and it is suggested that (...) the platonist's treatment of the active role of the mind in sensation could have been developed in eighteenth century britain if locke's polemic had not been so successful. (shrink)

Berkeley's theory of signification is explicated and analyzed. Signification: (1) replaces abstract general ideas in the recognition of similar ideas, (2) replaces causation as the relation between ideas of sense and their external sources, (3) replaces substance in the account of sensible objects. Its supposedly simple character cannot be maintained. There are at least three different kinds of signification: signification within categories, Signification across categories, And ontological signification. Berkeley's immaterialistic metaphysics, Relying heavily upon the theory of signification, Is fantastic but (...) fascinating. It is important as a part of a continuous epistemological inquiry of almost two centuries. (shrink)

Hume's theory of practical rationality, it has been claimed, fails to account for the intrinsically social character of practical deliberation and of the norms governing action. While the standard way of pressing this critique is unsuccessful, it can be advanced in another way. It is alleged that Hume cannot explain how it is possible to act contrary to reason because he holds that practical reasons are grounded in brute desires which are beyond the reach of rational criticism. But Hume offers (...) a rich explanation of practical irrationality. To show that Hume's theory of practical reason is too individualistic, a problem in his account of theoretical reason must first be appreciated. Hume thinks that rational agents should only trust in testimony about matters of fact when that trust can be reductively justified on the basis of their own observations. Such a stringently individualistic criterion would shrink the scope of human knowledge beyond recognition. Similarly, Hume thinks that rational agents should only trust advice---testimony about what is valuable or desirable---when that trust can be instrumentally justified in terms of their own antecedent values or desires. Individuals bound by this criterion would be unable to deliberate rationally when faced with novel and challenging circumstances. Humean theories must treat trust in advice as default justified if this problem is to be avoided. (shrink)

The authors investigate the differences in ethical perceptions of Australian and Hong Kong international managers. Ethical perceptions are measured with respect to different industry types, cultures and modes of entry into international markets. Mode of entry refers to how firms select to enter foreign markets. Modes of entry include: exporting (indirect or direct), contractual methods (licensing and franchising) and via direct foreign investment (joint ventures and wholly-owned subsidiaries). It was determined that culture and mode of entry have a significant effect (...) on the perception of ethical problems. (shrink)

This study identifies and categorises ethical problems in terms of frequency of occurrence and importance to a sample of Australian international business managers. The study determined that the most frequently cited ethical problem is gifts/favours/entertainment and that this problem may be related to the culture where the international business is being conducted. The most important ethical problem is large-scale bribery. When the frequency of occurrence and importance means are compared in a scatter plot, cultural differences, pricing practices and questionable commissions (...) were catagorised in the high frequency/high importance quadrant. The Australian general managers stated that managerial action will be taken to control unethical behavior among their international marketing managers. It was conjectured that managers were not as firm in their attitudes concerning the necessity to compromise one''s ethics to succeed in international business. (shrink)

This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

This research study sought to identify and categorize international marketing ethical problems that confront business managers in Australia and Canada. The study focused on ten major ethical problems developed from previous exploratory research. Managers from both countries indicate that the most frequently cited ethical problem is "gifts/ favors/entertainment" and the most important ethical problem is "large-scale bribery". However, there exist significant differences in terms of rankings and mean values of frequency and importance ratings for other ethical problems.