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Article
Publication date: 20 June 2008

William E. Shafer and Richard S. Simmons

The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a…

Abstract

Purpose

The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corporate clients.

Design/methodology/approach

The paper is based on a survey of tax professionals in Hong Kong.

Findings

The paper finds that Machiavellianism affects tax advisors' expressed viewpoints toward the importance of corporate ethics and social responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little responsibility beyond maximising their profits), and less likely to support the “stakeholder view” (which recognises corporate responsibilities to a broader range of potential stakeholders). The stockholder view (but not the stakeholder view) of corporate responsibility mediates the relationship between Machiavellianism and ethical/social responsibility judgements. Machiavellianism also had significant direct effects on ethical and social responsibility judgements.

Originality/value

The paper provides insights into the decision processes used to justify aggressive tax minimisation strategies. The findings indicate that commonly articulated views toward corporate ethics and social responsibility may be used to support unethical strategies. In particular, the finding that the stockholder view mediates the relationship between Machiavellianism and ethical/social responsibility judgements suggests that the stockholder view may be adopted to rationalise overly aggressive tax avoidance.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 December 2001

Geoffrey P. Lantos

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different…

Abstract

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different perspectives on the proper role of business in society, from profit making to community service provider. Suggests that much of the confusion and controversy over CSR stem from a failure to distinguish among ethical, altruistic and strategic forms of CSR. On the basis of a thorough examination of the arguments for and against altruistic CSR, concurs with Milton Friedman that altruistic CSR is not a legitimate role of business. Proposes that ethical CSR, grounded in the concept of ethical duties and responsibilities, is mandatory. Concludes that strategic CSR is good for business and society. Advises that marketing take a lead role in strategic CSR activities. Notes difficulties in CSR practice and offers suggestions for marketers in planning for strategic CSR and for academic researchers in further clarifying the boundaries of strategic CSR.

Details

Journal of Consumer Marketing, vol. 18 no. 7
Type: Research Article
ISSN: 0736-3761

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Article
Publication date: 4 December 2018

Sigmund Wagner-Tsukamoto

Revisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an…

Abstract

Purpose

Revisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.

Design/methodology/approach

This theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.

Findings

The paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).

Research limitations/implications

The paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.

Practical implications

The paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.

Social implications

Integrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.

Originality/value

The paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

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Article
Publication date: 28 November 2019

Erica Falkenström and Anna T. Höglund

The purpose of this paper is to analyse ethical competence related to healthcare governance and management tasks at the county/regional level in Sweden. The paper also…

Abstract

Purpose

The purpose of this paper is to analyse ethical competence related to healthcare governance and management tasks at the county/regional level in Sweden. The paper also discusses conditions that support or constrain the development and application of such competence.

Design/methodology/approach

The study is based on original qualitative data from 13 interviews and 6 meeting observations. Three key groups of actors were included: politicians, civil servants and CEOs in publicly financed health-provider organizations. An abductive analysis was carried out by a stepwise method guided by thematic research questions.

Findings

The informants viewed themselves as having a high degree of ethical responsibility for healthcare practice. However, they did not integrate ethical reflection and dialogue into their work decisions (e.g. regarding budgets, reforms and care agreements). The current organization, control systems and underlying business principles, along with the individuals’ understanding of their own and others’ roles, tended to constrain the development and use of ethical competence.

Practical implications

Qualities of an appropriate ethical competence related to healthcare governance and management, and conditions to develop and use such competence, are suggested.

Originality/value

Hardly any empirical research has examined ethical competence related to healthcare governance and management tasks. The paper integrates ethics and theories on learning in organizations and contributes knowledge about ethical competence and the conditions necessary to develop and practise ethical competence in an organizational and inter-organizational context.

Details

Journal of Health Organization and Management, vol. 34 no. 1
Type: Research Article
ISSN: 1477-7266

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Book part
Publication date: 19 September 2015

Michaël Merrigan

A greater stress on individual responsibility is essential for a more effective protection of human dignity and, ultimately, for securing the future of the idea of human…

Abstract

A greater stress on individual responsibility is essential for a more effective protection of human dignity and, ultimately, for securing the future of the idea of human rights. However, this responsibility is an ethical concept and must be distinguished from its moral and legal counterparts. With responsibility comes authority, meaning that individuals have an area of discretion, which must be respected by others and the State, but with regard to which there exists also certain expectations towards the bearer. This idea of an ‘ethical space’ is already familiar to (European) human rights law, where the principle of ‘subsidiarity’ and the related concept of the ‘margin of appreciation’ define the relationship between the European Court of Human Rights and the States party to the European Convention on Human Rights. This relationship resembles, mutatis mutandis, the relationship between the State and the individual. The resulting inter-personal ethical diversity, which inevitably entails a certain level of ethical conflict, is thus both a logical consequence of individual responsibility, as well as an essential feature of a democratic society, which is based on the principle of human dignity.

Details

Business, Ethics and Peace
Type: Book
ISBN: 978-1-78441-878-6

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Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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Book part
Publication date: 30 July 2018

Hande Begüm Bumin Doyduk

Throughout history, the actions of human beings have been analysed based on ethics. In every aspect of human life, ethics is an essential element, and business life is no…

Abstract

Throughout history, the actions of human beings have been analysed based on ethics. In every aspect of human life, ethics is an essential element, and business life is no exception. Business ethics, and marketing ethics in particular, has been a subject of interest in both the academic and business world. Apart from doing what is perceived as correct, acting in a socially responsible and sustainable manner becomes compulsory, as the changes in ecological and social environment necessitate this. There have been warning signs from nature such as environmental disasters and climate change, and it is no longer possible for for firms or individuals to continue with previous behaviours. Acting as if the world’s resources are limitless has caused damage to the environment. A new way of thinking and behaving is needed. The awareness and involvement levels about sustainability and social responsibility are not the same everywhere in the world. Culture has significant impact on perception of social issues such as social responsibility and sustainability. Turkey, as a developing country with its own cultural dynamics, differs from developed Western countries which makes analysing consumer ethics, corporate social responsibility and sustainable consumption in Turkey worthwhile.

In this chapter, concepts of business ethics, marketing ethics, consumer ethics, sustainable consumption and corporate social responsibility are discussed with specific examples from Turkey.

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Article
Publication date: 13 March 2009

Reham A. Eltantawy, Gavin L. Fox and Larry Giunipero

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors…

Abstract

Purpose

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors that strengthen or weaken its consequences. Although the underlying presumption is that companies no longer have the luxury of ignoring the importance of SMER, the lack of empirical research of SMER's impact on supply management performance (SMP) reflects the need for research that draws on and empirically tests established theories concerning the role of corporate ethics within the context of supply management (SM). Therefore, the purpose of this study is to determine the impact of SMER and strategic supply management skills on SM perceived reputation and performance.

Design/methodology/approach

Structural equation modeling is employed to investigate the hypothesized relationships. A sample of 162 purchasing managers provided the data via survey.

Findings

Strategic supply management skills and perceived reputation have a positive direct impact on performance. SMER is not directly affected by skills and has an indirect impact on performance through its positive relationship with perceived reputation.

Practical implications

The findings suggest that SMER is limited in its ability to predict performance, but is a valuable component of building SM perceived reputation. Firms should not ignore SMER, as it may provide strategic marketing advantage as an order qualifier or limiting criterion.

Originality/value

This paper investigates the interplay among several important determinants of supply chain performance, including the greatly under‐studied ethics construct.

Details

Supply Chain Management: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 13 September 2018

Amy Chu-May Yeo, Sky Xiu-Mei Lee and Steve Carter

The purpose of this study was to examine the influence of adopted corporate social responsibility (CSR) constructs, which include economic, legal, ethical and…

Abstract

Purpose

The purpose of this study was to examine the influence of adopted corporate social responsibility (CSR) constructs, which include economic, legal, ethical and philanthropic responsibilities, on the intended buying behaviour of Malaysian consumers. The study also aims to investigate the perceived value of whether the consumers considered an organisation’s CSR initiatives before deciding any purchase of products or services.

Design/methodology/approach

An online Google form survey successfully obtained 295 usable responses through a snowballing and networking approach. Statistical analyses such as Pearson correlation, ANOVA and standard multiple regression were used to examine the correlation and the strength of relationship, as well as the prediction between the CSR attributes and their impact on consumer buying behaviour.

Findings

The results represented a significant positive association between all the four constructs (social, ethical, legal and philanthropic) and consumer intended buying behaviour. These constructs also significantly contributed to the prediction of consumer behaviour towards the CSR initiatives. Conversely, the demographic profile of consumers had no effect on the relationship between CSR and consumer buying behaviour.

Research limitations/implications

Examining basic concepts of CSR awareness and understanding might add to the flavour and rigour of this study, which future research should consider. The positivist approach of the current research could be supplemented with a more interactive qualitative in-depth study investigating why and how consumers behave.

Practical implications

The implication for Malaysian companies is that it is imperative for their long-term survival that a strategic view, rather than just a tactical, reactive or operational view, is taken of their CSR activities. Furthermore, it will help organisations to confidently predict positive intentions towards the sales of goods and services.

Originality/value

The outcome of this study has filled the CSR lacuna in the context of a developing country, as well as adding new insights into the influence and perceived value of CSR on intended consumer buying behaviour. Consumers, irrespective of their age and background, are getting wiser and cautious in purchasing products from companies which are CSR-oriented, in particular, in relation to social, legal, ethical and philanthropic perspectives.

Details

Social Responsibility Journal, vol. 14 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 18 January 2016

William E. Shafer, Richard S. Simmons and Rita W. Y. Yip

The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in…

Abstract

Purpose

The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud.

Design/methodology/approach

The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling.

Findings

The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud.

Originality/value

The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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