This paper focuses on three under-researched subjects in the corporate social responsibility literature: small businesses, small towns, and consequences of social responsibility for the business owner personally. Small businesses are the vast majority of businesses and make a significant contribution to national economic vitality. Their value to the survival of small towns, where they are often the only businesses, is even more important. Research indicates that the social performance of big and small businesses alike is dependent upon the values and (...) disposition of the top decision maker. Therefore, insight into the owner's motivations for contributing to community betterment and the consequences of that behavior for the business and the owner will add to this literature. Equally important, this knowledge can inform policies aimed at increasing good citizenship for all sizes of businesses regardless of location. (shrink)
This study explores differences between executives in the U.S. and Spain in their perceptions of ethical issues in pricing, specifically comparing a domestic firm's actions affecting a foreign market versus a foreign firm's actions affecting the domestic market. Overall, Spanish and American executives provided somewhat different responses to the scenarios. Findings indicate that ethical judgments and intentions among Spanish executives did not vary based on which country was harmed. U.S. executives generally perceived that a morally questionable act directed at a (...) foreign country was more unethical than a morally questionable act directed at the United States. Possible explanations for these findings are suggested. (shrink)
While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than (...) males. This difference was true of both U.S. and Spanish executives. Further research is warranted to develop a clearer understanding of the linkage between ethical judgment and intention to act in an ethical manner. These findings have implications for global firms, particularly regarding codes of conduct and ethics training. (shrink)
Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine (...) the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based reasoners are provided with Code rules . Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)
Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also examine (...) the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based reasoners are provided with Code rules . Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)
Business networks, which include joint ventures, supply chains, industry and trade associations, industrial districts, and community business associations, are considered the signature organizational form of the global economy. However, little is known about how they affect the social performance of their members. We utilize institutional theory to develop the position that business social performance has collectivist roots that deserve at least as much scholarly attention as owner/manager characteristics and business attributes. Hypotheses are tested using multilevel analysis on data gathered from (...) 898 members of twenty-nine business associations. Support is provided for institutional theory’s explanation for business social performance. Members of business associations are likely to conform to the pattern of social performance prevailing in their association, but not necessarily to the articulated values of the association. The potential of business associations to influence members’ social performance should be considered by agencies that start and support them as mechanisms for regional and local economic development. (shrink)
While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than (...) males. This difference was true of both U.S. and Spanish executives. Further research is warranted to develop a clearer understanding of the linkage between ethical judgment and intention to act in an ethical manner. These findings have implications for global firms, particularly regarding codes of conduct and ethics training. (shrink)
Business networks, which include joint ventures, supply chains, industry and trade associations, industrial districts, and community business associations, are considered the signature organizational form of the global economy. However, little is known about how they affect the social performance of their members. We utilize institutional theory to develop the position that business social performance has collectivist roots that deserve at least as much scholarly attention as owner/manager characteristics and business attributes. Hypotheses are tested using multilevel analysis on data gathered from (...) 898 members of twenty-nine business associations. Support is provided for institutional theory’s explanation for business social performance. Members of business associations are likely to conform to the pattern of social performance prevailing in their association, but not necessarily to the articulated values of the association. The potential of business associations to influence members’ social performance should be considered by agencies that start and support them as mechanisms for regional and local economic development. (shrink)
Are leaders morally special? Is there something ethically distinctive about the relationship between leaders and followers? Should leaders do whatever it takes to achieve group goals? Leadership Ethics uses moral theory, as well as empirical research in psychology, to evaluate the reasons everyday leaders give to justify breaking the rules. Written for people without a background in philosophy, it introduces readers to the moral theories that are relevant to leadership ethics: relativism, amoralism, egoism, virtue ethics, social contract theory, situation ethics, (...) communitarianism, and cosmopolitan theories such as utilitarianism and transformational leadership. Unlike many introductory texts, the book does more than simply acquaint readers with different approaches to leadership ethics. It defends the Kantian view that everyday leaders are not justified in breaking the moral rules. (shrink)
More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and ethical intentions with American individuals having higher teleological assessments and intentions to (...) act ethically than the Spanish individuals. These findings have implications for global companies, which are presented along with the study's limitations and future research suggestions. (shrink)
The size of animal exhibits has important effects on their lives and welfare. However, most references to exhibit size only consider floor space and height dimensions, without considering the space afforded by usable features within the exhibit. In this paper, we develop two possible methods for measuring the usable space of zoo exhibits and apply these to a sample exhibit. Having a metric for usable space in place will provide a better reflection of the quality of different exhibits, and enhance (...) comparisons between exhibits. (shrink)
Neo-Skinnerianism differs from Radical Behaviorism in at least three important respects: (1) its willingness to entertain cognitive accounts of the processes underlying behavioral dispositions, (b) its reluctance to assert that the results of animal experiments can be used to predict and control human behavior, and (c) its ability to side step folk psychology's major criticism of operant theory. While eschewing Radical Behaviorism's ambition to transform psychology (and, indeed, human society itself), it nonetheless joins issue with a centuries-old debate over human (...) nature, and may eventually help to resolve it. (shrink)
Operant psychologists are looking for alternatives to radical behaviorism. Rachlin offers teleological behaviorism, but it may pose as many difficulties as radical behaviorism. There is, however, a less drastic way to defend Rachlin's thesis of It portrays operant principles as relating distal efficient causes to behavioral effects.
Prior research has investigated the influence of decision maker characteristics on decision choice. This research examines the effect two personality traits of taxpayers, attitude towards risk and ethical standards, on intentional noncompliance. A taxpayer who is more (less) ethical will have lower (greater) intentional noncompliance, while a taxpayer who is more (less) risk averse will have lower (greater) intentional noncompliance. However, this study also found significant correlation between risk attitudes and ethical standards. This is because tax evasion is not just (...) a gamble which can be explained by merely considering the risk variable. To understand tax evasive behavior better requires incorporation of noneconomic factors in the analysis, such as ethical standards, although risk attitudes may be an important explanatory factor. The current research suggests that individuals with lower ethical standards will have more intentional noncompliance. However, since ethical standards are correlated with attitude toward risk, the Internal Revenue Service (IRS) can partially overcome the influence of ethics by making the tax audit environment more uncertain. Thus, the research results justify the decision of the IRS not to release all its audit parameters because it makes the audit environment less uncertain. (shrink)
Transparency is important in today’s business environment. The use of euphemisms decreases transparency yet is increasing in business and business education. This study examines the effects of euphemism on people’s attitudes toward actions and their intentions to perform those actions. It also measures the effect of oversight on attitudes and behavioral intentions. Using a 2 × 2 experimental design, we measured participants’ attitudes by employing a semantic differential scale and behavioral intentions by using a simple yes/no question regarding the action (...) described. A questionnaire with 20 brief scenarios provided the euphemistic versus non-euphemistic condition. Oversight versus non-oversight conditions were manipulated through instructions to participants. Hypotheses regarding the effects of euphemism were supported; participants were both more likely to rate an action as appropriate and to indicate they would take that action when stated euphemistically. Oversight did not have a significant effect on attitude toward the action, but did significantly affect participants’ intentions to take that action. Findings suggest both managerial and ethical implications for businesses. Greater transparency includes more straight talk and less euphemism and is recommended to ensure employees’ understanding and implementation of ethical business actions. (shrink)
Competitor intelligence gathering involves the aggregation of competitive information to facilitate strategic development and a competitive advantage. Unfortunately, companies are sometimes willing to carry out questionable gathering practices to collect such information. An ethical decision making framework for competitor intelligence gathering is presented in this paper that outlines the impact of several strengthening and weakening factors on individual ethical reasoning. Dialogue is provided about the management of intelligence gathering from various viewpoints, and the implications of these managerial suggestions are discussed.
Scholars agree that college graduation is positively associated with civic engagement. They are less certain about why. College graduates are more likely to grow up in advantaged households and have higher household income and access to social capital after graduation than non-graduates. These pre and post college factors are positively related to civic engagement. However, some suggest that college itself encourages graduates to be more involved. The goal of this study was to compare the pre college, college, and post college (...) predictors of civic engagement using data from surveys of over 5,000 alumni of a large U.S. public university. Results show that college extracurricular activities and discipline studied in college, and post college social capital are the most important predictors of graduates' civic engagement. These findings help explain why college graduates are more involved, advance social capital theory, and suggest strategies for increasing civic engagement. (shrink)
