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21 – 30 of 63Corporate codes of conduct originated around 1900 in the USA gaining further momentum in the 1950s in relation to anti‐trust legislation. Subsequently, the adoption of…
Abstract
Purpose
Corporate codes of conduct originated around 1900 in the USA gaining further momentum in the 1950s in relation to anti‐trust legislation. Subsequently, the adoption of codes of ethics has spread throughout the world and they now feature extensively in many organisations. The literature relating to codes of ethics, therefore, spans many decades and is undoubtedly comprehensive. The purpose of the paper is to provide an appropriate anthology of codes of ethics.
Design/methodology/approach
A descriptive, historical, anthological approach has been taken.
Findings
This paper examines the motivations for the adoption of codes of ethics, which naturally also includes international codes, their frequency of use and content. Codes are also not without critique and it is appropriate to highlight the criticisms of codes, to provide an assessment of their potential effectiveness, the issues surrounding implementation and enforcement and the relationship to organisational culture and leadership.
Research limitations/implications
As noted, the literature on codes of conduct is extensive and while effort has been made to capture the key themes the review is not necessarily exhaustive.
Originality/value
The literature is characterised by the means of institutionalising ethics in organisations and the paper concludes with a summative reflection on the key dimensions that appear to be paramount for improving the efficacy of codes of conduct.
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This paper seeks to explore patterns of integrating corporate responsibility issues into corporate governance mechanisms and their development over time.
Abstract
Purpose
This paper seeks to explore patterns of integrating corporate responsibility issues into corporate governance mechanisms and their development over time.
Design/methodology/approach
Data from the Business in the Community Corporate Responsibility Index is explored to reveal dominant governance patterns of corporate responsibility issues for the 51 organizations continuously participating in the index since its launch in 2002.
Findings
This research reports three major findings: First, there is increasing CEO leadership for the corporate responsibility agenda of the firm. Second, governance structures developed over time are now increasingly making use of corporate responsibility committees. In 2002 about 15 percent of the firms were using a CR committee, the number had increased by 2008 to more than 60 percent. Third, firms with a CR committee in place outperform others in the Corporate Responsibility Index.
Research limitations/implications
While this paper gives a good insight into which structures companies set up to deal with the corporate responsibility agenda, interviews with practitioners would help to understand why this is the case and in which direction the governance of corporate responsibility is expected to evolve.
Practical implications
To understand how companies are governing their corporate responsibility activities is useful for managers seeking to learn from best practices.
Originality/value
This paper is the first empirical research looking at the development of governance structures for corporate responsibility beyond a single case study design.
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The relationship between employees and their employers has been conceptualized as involving a “psychological contract” (PC). The PC construct is assumed by many to have a…
Abstract
The relationship between employees and their employers has been conceptualized as involving a “psychological contract” (PC). The PC construct is assumed by many to have a key role to play in understanding organizational behavior, and there has been a proliferation of writing regarding PCs in recent years. The history of the construct, however, has remained under‐reported, and largely undiscussed. This articles seeks to contribute to the evolution of the PC construct by providing a richer, more thorough historical perspective than can be presently found in the PC literature. The origins and early development of the PC construct are traced through a review of books, articles, and unpublished dissertations. Observations regarding historical developments are linked to the current state of the literature, and the implication of these observations for the future direction of the PC literature is briefly discussed.
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Carlos Serrano-Cinca and Jose Felix Muñoz-Soro
The purpose of this paper is to analyse if citizens’ searches on the internet coincide with the services that municipal websites offer. In addition, the authors examine…
Abstract
Purpose
The purpose of this paper is to analyse if citizens’ searches on the internet coincide with the services that municipal websites offer. In addition, the authors examine municipal webpage rankings in search engines and the factors explaining them.
Design/methodology/approach
The empirical study, conducted through a sample of Spanish city councils, contrasted if the information that can be found on a municipal website fits with citizens’ demands. This has been done by comparing the most-searched keywords with the contents of municipal websites.
Findings
A positive relationship between the supply and demand of municipal information on the internet has been found, but much can still be improved. Analysed administrations rank the basic data of the organisation, as well as some of the fundamental competences thereof, at the top in search engines, but the results are not entirely effective with some keywords still highly demanded by citizens, such as those related to employment or tourism. Factors explaining internet ranking include the number of pages of the municipal website, its presence in social networks and an indicator designed to measure the difficulty of ranking the municipal place-name.
Originality/value
The results obtained from this study provide valuable information for municipal managers. Municipal websites should not only include information in which citizens are interested, but achieve accessibility standards, have a responsive web design, and follow the rules of web usability. Additionally, they should be findable, which also requires improvement in terms of the design of the municipal website thinking in search engines, particularly in terms of certain technical characteristics that improve findability. A municipal website that wants to have a good positioning should increase its contents and attain the maximum degree possible of visibility in social networks.
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Samuel Y.S. Chan and Philomena Leung
Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation;…
Abstract
Purpose
Rest posited that to behave morally, an individual must have performed at least four basic psychological processes: moral sensitivity; moral judgment; moral motivation; and moral character. Though much ethics research in accounting has been focused on component two, ethical judgment, less research has been undertaken on the other three components. The purpose of this study is to focus on component one, ethical sensitivity, of Rest's four‐component model.
Design/methodology/approach
A sample of 156 accounting undergraduates was employed to investigate the ethical sensitivity of accounting students and the effects of their ethical reasoning and personal factors on their ethical sensitivity.
Findings
Results of this study show that accounting students vary in their ability to detect the presence of ethical issues in a professional scenario. There is no significant relationship between accounting students' ethical sensitivity and their ethical reasoning (P‐score). Accounting students characterized as “internals” are more likely to show an ability to recognize ethical issues than those characterized as “externals.” The results also indicate that an accounting ethics intervention may have positive effect on accounting students' ethical sensitivity development. Hence, an individual who possesses the ability to determine what is ethically right or wrong (high ethical reasoning) may fail to behave ethically due to a deficiency in identifying ethical issues (low ethical sensitivity) in a situation.
Originality/value
Whilst much research has concentrated on ethical reasoning and ethics education to enhance the ethical conduct of accountants, it is important that the profession and researchers also direct their attention and efforts to cultivating the ethical sensitivity of accountants. The findings of this study provide additional evidence to support Rest's theory of a more comprehensive cognitive model of ethical decision‐making and suggest a more balanced research effort in evaluating the ethical development of individuals.
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The data were collected from a sample of 266 subjects comprising management students and practitioners in Sydney, Australia. The cognitive moral development stages of the…
Abstract
The data were collected from a sample of 266 subjects comprising management students and practitioners in Sydney, Australia. The cognitive moral development stages of the subjects were examined using the defining issue test. Consistent with prior research, age, education, religious affiliation and religious commitment were found to have influenced moral judgement of the respondents. Vocation, gender and the firm ownership did not seem to influence the moral judgement levels. Students and practitioners demonstrated the same level of sensitivity to ethical dilemmas. A comparison of the data with similar findings in the USA revealed a marked difference between the Australian and the US subjects. Implication of the findings and directions for future research are discussed in the paper.
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Caroline Dunn and Adrian Wilkinson
Management texts abound on how to develop effective techniques to manage absence, but what actually happens in practice? Aims to shed light on how organisations try to…
Abstract
Management texts abound on how to develop effective techniques to manage absence, but what actually happens in practice? Aims to shed light on how organisations try to cope with the “problem”. Examines the practices of seven companies from three sectors (financial services, retail, and manufacturing) and has drawn upon the views and opinions of personnel practitioners, line managers, occupational health advisers as well as employees themselves. Focuses on how organisations are addressing the issue of absence and the organisational factors which make up the day‐to‐day policing of absence levels. Three themes are relevant to the context of this study. First, when is absence perceived to be a problem? Second, how do companies manage absence and do line managers view the management of absence as being within the remit of their responsibilities? Finally, the issue of negotiated discipline is considered. How are rules applied in practice?
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Hoyon Hwang, Jaeyoung Cha and Jon Ahn
The purpose of this paper is to present the development of an optimal design framework for high altitude long endurance solar unmanned aerial vehicle. The proposed solar…
Abstract
Purpose
The purpose of this paper is to present the development of an optimal design framework for high altitude long endurance solar unmanned aerial vehicle. The proposed solar aircraft design framework provides a simple method to design solar aircraft for users of all levels of experience.
Design/methodology/approach
This design framework consists of algorithms and user interfaces for the design of experiments, optimization and mission analysis that includes aerodynamics, performance, solar energy, weight and flight distances.
Findings
The proposed sizing method produces the optimal solar aircraft that yields the minimum weight and satisfies the constraints such as the power balance, the night time energy balance and the lift coefficient limit.
Research limitations/implications
The design conditions for the sizing process are given in terms of mission altitudes, flight dates, flight latitudes/longitudes and design factors for the aircraft configuration.
Practical implications
The framework environment is light and easily accessible as it is implemented using open programs without the use of any expensive commercial tools or in-house programs. In addition, this study presents a sizing method for solar aircraft as traditional sizing methods fail to reflect their unique features.
Social implications
Solar aircraft can be used in place of a satellite and introduce many advantages. The solar aircraft is much cheaper than the conventional satellite, which costs approximately $200-300m. It operates at a closer altitude to the ground and allows for a better visual inspection. It also provides greater flexibility of missions and covers a wider range of applications.
Originality/value
This study presents the implementation of a function that yields optimized flight performance under the given mission conditions, such as climb, cruise and descent for a solar aircraft.
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Patricia Lanier Pence, Paula Phillips Carson, Kerry D. Carson, J. Brooke Hamilton and Betty Birkenmeier
Suggests that the Triangle Shirtwaist factory fire in New York City in 1911 was the veritable genesis of laws safeguarding workers. The events of the 18‐minute inferno…
Abstract
Suggests that the Triangle Shirtwaist factory fire in New York City in 1911 was the veritable genesis of laws safeguarding workers. The events of the 18‐minute inferno which killed 146 young, immigrant garment workers are summarized, as are the factory owners’ responses to the fire, along with the rationalizations they used to defend their lethal actions, which included moral justification, accusing the accuser, blaming the victim, advantageous comparison, responsibility displacement, responsibility diffusion, dehumanization, and blame attribution. Reviews workplace reforms initiated as a direct result of this fire and discusses why such historical disasters are unlikely to re‐occur if three simple lessons are heeded: first, it is unfortunate that it has required major trauma or carnage to awaken the public to the realities of existing dangers; second, mere compliance with existing statutes is often insufficient for protecting workers; and third, organizations which fail to self‐monitor will often be subjected to external control and regulation.
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