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1 – 10 of over 7000Shannon Danysh Hashemi and Alireza Daneshfar
This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical…
Abstract
Purpose
This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.
Design/methodology/approach
The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.
Findings
The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.
Originality/value
This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.
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Theodora Issa and Tomayess B.T. Issa
This paper aims to provide a framework that might be used to tackle the multifaceted challenges facing humanity, which are increasing in seriousness and complexity. The Millennium…
Abstract
Purpose
This paper aims to provide a framework that might be used to tackle the multifaceted challenges facing humanity, which are increasing in seriousness and complexity. The Millennium Project had identified such challenges, and over time periods until and including 2050, which pose the question, how would societies cope with these challenges averting any disastrous results? contemplating the suggested ethical principles, and the three central beliefs of “end-based”, “rule-based” and “care-based”. In some cases, individuals might not be blamed to think that “it is only a miracle” that might save humanity.
Design/methodology/approach
This paper, through the use of literature review, intends to provide an insight into these challenges, the suggested ethical principles and the three central beliefs, providing brief overview of the concept “miracle” leading to discussion on ethical mindsets, its components and their dimensions.
Findings
Concluding with framework for the way forward tackling these challenges.
Research limitations/implications
The limitation of this paper might lie in the fact that it is only a conceptual paper, but it calls on researchers to conduct further research using the suggested framework.
Originality/value
This might seem to be forward thinking, but it is a call for researchers to conduct more research in this area, and for governments to fund such research, to allow for the establishment of a method to refine the mindsets of individuals around the world to change into “ethical”, and thus, the world becomes better equipped to face and reduce the challenges and threats that are being faced by the world.
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Nathan Eva, Alexander Newman, Abby Jingzi Zhou and Steven Shijin Zhou
Community citizenship behaviors (CCBs) of employees help organizations to promote a socially conscious image. However, there is still a significant gap in the knowledge as to how…
Abstract
Purpose
Community citizenship behaviors (CCBs) of employees help organizations to promote a socially conscious image. However, there is still a significant gap in the knowledge as to how to foster CCBs amongst employees. The purpose of this paper is to investigate whether ethical leadership, as a prosocial leadership approach, fosters CCBs amongst employees, both at work and when they leave the office, through enhancing their prosocial motivation.
Design/methodology/approach
Data were collected from 160 employees across 48 small- and medium-sized enterprises in China. Multi-level modeling using maximum likelihood estimation in MPlus was utilized to analyze the two-level model simultaneously and the significance of the multi-level indirect effects was tested using the Monte Carlo method with 20,000 replications.
Findings
Counter to the expectations, the authors found that although ethical leadership increased employees’ prosocial motivation, this only translated to higher levels of employees’ CCBs at work, but not once they left the office.
Practical implications
The findings suggest that ethical leaders play a critical role in developing the prosocial motivation of employees and encouraging them to engage in CCBs that are supported by the organization. To that end, organizations should consider hiring leaders with high levels of ethical leadership and provide ethical leadership training to senior management.
Originality/value
The authors make a theoretical contribution by explaining the process by which ethical leaders influence employees to engage in CCBs, addressing calls to understand how social learning theory can be used to understand how people learn to become socially responsible.
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Thomas Maak, Nicola M. Pless and Markéta Borecká
Two major trends have shaped the international business field over the past decade: globalization and the quest for responsible leadership. Yet, what are the qualities that…
Abstract
Two major trends have shaped the international business field over the past decade: globalization and the quest for responsible leadership. Yet, what are the qualities that predispose business leaders to act responsibly in an increasingly complex, interlinked world, and thus to meet new social, environmental, and political responsibilities? How can organizations develop these qualities in their current and future leaders? In this chapter, we provide tentative answers to both questions by fleshing out some of the qualities global leaders need to succeed in a connected world and by comparing three innovative executive development programs that use international service learning assignments as a way to instill these qualities in their executives. These programs are PricewaterhouseCoopers’ Ulysses Program, Pfizer’s Global Health Fellows Program, and IBM’s Corporate Service Corps.
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The purpose is to propose a structure for corporate value statements, which is useful as an underlying organizing principle that makes them more comprehensible, and at the same…
Abstract
Purpose
The purpose is to propose a structure for corporate value statements, which is useful as an underlying organizing principle that makes them more comprehensible, and at the same time identifies values that can serve as criteria for strategic decision‐making.
Design/methodology/approach
The main approach is theoretical development of value categories. It is followed up by an empirical investigation of value statements on corporate web pages to see if the proposed principles are applicable.
Findings
The paper proposes a comprehensive value system that consists of three main value categories juxtaposed on the same level: Core values prescribe the attitude and character of the organization. They are often found in sections on code of conduct, values statement, or credo. Protected values are protected through rules, standards and certificates. They are mostly found in sections concerning health, environment and safety. Created values are the values that stakeholders, including the shareholders, expect in return for their contributions to the firm. They are often found in sections on objectives and always in the annual report.
Research limitations/implications
The empirical research is limited to companies listed on two stock exchanges. Further research should include other types of organizations.
Practical implications
It is hoped that the proposed value system can contribute to making corporate value statements more comprehensible and useful for strategic decision‐making.
Originality/value
It is believed to be a new idea to propose a holistic value system for value communication that can incorporate all values.
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Jamal A. Al‐Khatib, Stacy M. Vollmers and Yusin Liu
The purpose of this study is to examine the effects of Chinese executives' preferred ethical ideologies and Machiavellianism on their perceived appropriateness of negotiation…
Abstract
Purpose
The purpose of this study is to examine the effects of Chinese executives' preferred ethical ideologies and Machiavellianism on their perceived appropriateness of negotiation tactics as they operate in a nation transitioning from a planned economy to a market economy.
Design/methodology/approach
A self‐administered survey of a sample 300 Chinese managers with budgetary and personnel responsibilities in Tianjin, China was obtained for the purpose of the present study. A series of regression analyses were conducted to test the proposed relations.
Findings
Results from the regression analyses provided partial confirmations for the proposed relationships. Idealism influenced perceptions of false promises, traditional competitive bargaining, and attacking an opponents' network. Perceptions of traditional competitive bargaining, attacking an opponent's network, and inappropriate information gathering were significantly influenced by relativism. Machiavellianism influenced perceptions of traditional competitive bargaining and misrepresentation of information.
Research limitations/implications
Given the existing impediments to sampling and data collection in China, the sampling method used is non‐probabilistic, which calls for consideration of the results as exploratory. The present study's sample is drawn from the Northeastern region of China and since ethical beliefs and orientation in China varies by region, the results of the present study cannot be generalized to the total population of China.
Originality/value
The present study aims to provide the following contribution. First, as most studies in the negotiation ethics literature are focused in Western cultural contexts, this study attempts to fill this gap by investigating the negotiation ethical values of executives from Eastern culture. Second, global firms' executives can better understand the ethical mindset of their Chinese counterparts and utilize this knowledge to efficiently and effectively manage the negotiation process with their counterparts in this important market. Third, public policymakers and researchers can also benefit from this study by understanding the external validity and the degree of ethnocentrism of not only their own code of ethics but also the validity of a universal code of ethic.
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This chapter examines the linkage between strategy and ethics in business.
Abstract
Purpose
This chapter examines the linkage between strategy and ethics in business.
Design/methodology/approach
We examine the implicit assumptions underlying the “business‐as‐war” versus the “business as value creation” models of business strategy. Drawing on the work of sociologists, we lay out the consequences those implicit assumptions have on the conduct of business.
Findings
We find that the “business‐as‐war” mindset sees corporations as sovereign states engaged in battle against other sovereign states, while the “value creation” mindset sees corporations as institutions engaged in an ongoing journey toward realizing potential, both in terms of capability and service. We further show how these two mindsets evoke different moral systems – a “guardian syndrome” for the “business‐as‐war” mindset and a “commercial syndrome” for the “value creation” mindset. Since both mindsets represent legitimate, though divergent moralities, we conclude that the recent crises in American business do not reflect the lack of morality or ethics. Rather, they reflect an application of an inappropriate morality/ethic dictated by the wrong model of business strategy.
Originality/value
This chapter serves executives by advocating a strategic mindset that that is more conducive to ethical business activity, and at the same time, is better suited to meeting the profit imperative and pressure from Wall Street. This chapter serves policy makers by showing that ethical reforms are unlikely to be effective if they simply add stiffer penalties without “changing the game” that executives are playing.
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This research applied Homer and Kahle's (1988) theoretical framework, which describes the hierarchical relations of personal values, attitude and behavior to test the moderated…
Abstract
Purpose
This research applied Homer and Kahle's (1988) theoretical framework, which describes the hierarchical relations of personal values, attitude and behavior to test the moderated mediation model. The major focus of this study was to evaluate how individual characteristics such as fashion involvement and materialism influenced the formation of socially responsible attitudes and ethical fashion purchasing intentions. By focusing on fashion aficionados and materialists, this research examines each step of the hierarchical model by exploring the relation between values and attitude and evaluating the attitude–behavior gap. The main finding highlights the critical role that attitude plays in ethical fashion consumption.
Design/methodology/approach
Different sets of latent models with each ethical quality such as ethical concern and ethical obligation were tested to explore if those consumer characteristics had any moderating effects on both front-end (IV-M) and back-end (M-DV) relations of Homer and Kahle's (1988) hierarchical model.
Findings
Both ethical values failed to instill a socially responsible mindset in individuals who were heavily immersed in fashion or materialism. Once such attitudes were formed, however, those who were fashion-conscious or materialistic were more likely to purchase ethical apparel than those who were less interested in fashion or materialism.
Originality/value
Previous research has mainly identified external or situational factors that create the attitude or intention and behavior gap in ethical consumption. Given the lack of understanding about psychological factors in understanding the gap, this study added to the literature by identifying fashion involvement and materialism as critical factors positively influencing attitude and behavioral intention associations.
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