Asian Journal of Business Ethics最新文献_第10页

Is social desirability bias important for effective ethics research? A review of literature 社会期望偏差对有效的伦理学研究重要吗?文献综述

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-07-14 DOI: 10.1007/s13520-021-00128-9

Houng Chien Tan, Jo Ann Ho, Guan Cheng Teoh, Siew Imm Ng

{"title":"Is social desirability bias important for effective ethics research? A review of literature","authors":"Houng Chien Tan, Jo Ann Ho, Guan Cheng Teoh, Siew Imm Ng","doi":"10.1007/s13520-021-00128-9","DOIUrl":"10.1007/s13520-021-00128-9","url":null,"abstract":"<div><p>Social desirability bias (SDB) is one of the main concerns in self-reported studies that measures explicit attitudes such as ethics research. Although SDB was introduced since the early 1950s, little effort has been made to understand the necessity of including an SDB scale in studies of sensitive topics such as ethics. The purpose of this paper was to (1) identify whether current ethics-related studies considered SDB when conducting their research and (2) ascertain whether SDB was a significant variable in such studies. This investigation takes the form of a systematic review of articles published within the last 20 years in well-known business ethics journals (2000–2019). We found that (a) only 13.67% of ethics research measured SDB; (b) although the majority of the reviewed articles were from the West, researchers in Asia have also made significant progress in recent years in measuring SDB in their studies; (c) SDB was used mainly as a control variable and as such researchers preferred scales with fewer items; and (d) SDB was unavoidable even when using online surveys. Based on our findings, we attempt to provide an overview of SDB in ethics research and encourage ethics researchers who adopt self-reported surveys to include an SDB measurement in their studies to control SDB.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 2","pages":"205 - 243"},"PeriodicalIF":1.3,"publicationDate":"2021-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43551093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

The Matthew Effect in monetary wisdom 货币智慧中的马太效应

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-07-10 DOI: 10.1007/s13520-021-00126-x

Thomas Li-Ping Tang

{"title":"The Matthew Effect in monetary wisdom","authors":"Thomas Li-Ping Tang","doi":"10.1007/s13520-021-00126-x","DOIUrl":"10.1007/s13520-021-00126-x","url":null,"abstract":"<div><p>Robert King Merton’s article published in <i>Science</i> popularized the Matthew Effect: “For to everyone who has, more will be given and he will grow rich; but from the one who has not, even what he has will be taken away” (Matthew 25:29). The Matthew Effect prevails at the individual, organization-industry, and country-global levels. This interdisciplinary review connects the Holy Bible with agency theory, tournament theory, corporate social responsibility (CSR), prospect theory, behavioral economics, the psychology of money, and business ethics in the literature. I expand the Matthew Effect, incorporate prospect theory and the love of money (1 Timothy 6:9–10), and develop a multi-level theory of the Matthew Effect in Monetary Wisdoms: Individual decision-makers apply their deep-rooted values (avaricious monetary aspiration, the love of money attitude) as a lens, frame the critical concerns in the immediate and omnibus contexts, and maximize expected utility and ultimate serenity-happiness across people, context, and time at the individual, organization-industry, and country-global levels. The rich (with talents, integrity, character, and wisdom) serve God, enjoying the ultimate joy and happiness. The poor serve mammon, destroying their lives. The rich get richer. The poor get poorer. Scholars of business ethics and CSR must explore this phenomenon in future studies.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 2","pages":"153 - 181"},"PeriodicalIF":1.3,"publicationDate":"2021-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00126-x","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48000451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 10

The roles of self-construal in sharpening reputation judgment: an experimental study on earnings management 自我建构在声誉判断中的作用:盈余管理的实验研究

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-06-22 DOI: 10.1007/s13520-021-00127-w

Ida Nur Aeni, Supriyadi, Heri Yanto

{"title":"The roles of self-construal in sharpening reputation judgment: an experimental study on earnings management","authors":"Ida Nur Aeni,  Supriyadi, Heri Yanto","doi":"10.1007/s13520-021-00127-w","DOIUrl":"10.1007/s13520-021-00127-w","url":null,"abstract":"<div><p>This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 2","pages":"183 - 204"},"PeriodicalIF":1.3,"publicationDate":"2021-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00127-w","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41634385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Religious influences on the rationalization of corporate bribery in Indonesia: a phenomenological study 宗教对印尼企业贿赂合理化的影响:现象学研究

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-05-19 DOI: 10.1007/s13520-021-00123-0

Nadiatus Salama, Nobuyuki Chikudate

{"title":"Religious influences on the rationalization of corporate bribery in Indonesia: a phenomenological study","authors":"Nadiatus Salama, Nobuyuki Chikudate","doi":"10.1007/s13520-021-00123-0","DOIUrl":"10.1007/s13520-021-00123-0","url":null,"abstract":"<div><p>This study explores Islamic influences on corporate bribery practices in Indonesia. As the dominant religion in Indonesia, Islam substantially influences society in everyday life, including business practices. Although bribery issues in Indonesia have been raised in great numbers for many years, few studies have explored the role of Islamic influences in the ways businesspeople rationalize corporate bribery. This study aims to explore the <i>lived experiences</i> of businesspeople involved in corporate bribery. The authors conducted a phenomenological study to analyze the mindsets of businesspeople who used the Islamic religion to rationalize corporate bribery. To this end, a phenomenological study was conducted based on in-depth interviews with inmates who were imprisoned for their bribery practices in Indonesia. The interview data were subsequently analyzed and revealed several ways that Indonesian businesspeople invoked Islam to rationalize their practices of bribery and render them coherent with their mindsets. The analyses in this study provide insights into how to curb the rationalization of corporate bribery via religious perspectives and point to recommendations for future research.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 1","pages":"85 - 102"},"PeriodicalIF":1.3,"publicationDate":"2021-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00123-0","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48585651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Taking it outside: A study of legal contexts and external whistleblowing in China and India 走出国门:中国和印度的法律背景和外部举报人研究

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-05-04 DOI: 10.1007/s13520-021-00125-y

Sebastian Oelrich, Kimberly Erlebach

{"title":"Taking it outside: A study of legal contexts and external whistleblowing in China and India","authors":"Sebastian Oelrich, Kimberly Erlebach","doi":"10.1007/s13520-021-00125-y","DOIUrl":"10.1007/s13520-021-00125-y","url":null,"abstract":"<div><p>Whistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People’s Republic of China and India. In a survey of 942 employees from private companies in both countries, we take a look at the status quo of whistleblowing system implementation, explore preference of channels to disclose fraud or corruption, and analyze under which conditions and what kind of employees prefer external over internal whistleblowing. We find that provisions for mandatory whistleblowing systems can be found in the law of both countries. In China in particular, protection is scattered across many different laws in the private sector. Indian companies seem to have systems in place more often, although this difference becomes smaller the larger the company. The general preference of internal over external channels is similar across countries. Our regression models suggest that external channels are preferred over internal ones when fear of retaliatory measures is higher, the company is smaller, and the whistleblower is female. In line with prior literature, the effect of fear of retaliation is moderated by gender: women are less influenced by retaliation. All in all, implementation of whistleblowing systems seems ubiquitous in both countries; legal protection and comprehensive measures to decrease retaliation are lacking. Additional implications of findings are discussed.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 1","pages":"129 - 151"},"PeriodicalIF":1.3,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00125-y","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50008704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 7

Self-perceived misattributed culpability or incompetence at work 在工作中自我认知的错误归因的罪责或无能

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-04-30 DOI: 10.1007/s13520-021-00124-z

R. Snell, A. M. Chak, M. Wong, S. Hui

引用次数: 0

Self-perceived misattributed culpability or incompetence at work 自我认为的错误归因的罪责或工作中的无能

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-04-30 DOI: 10.1007/s13520-021-00124-z

Robin Stanley Snell, Almaz Man-kuen Chak, May Mei-ling Wong, Sandy Suk-kwan Hui

引用次数: 0

Why religiosity is not enough in workplace ethical decision-making 为什么在工作场所的道德决策中，宗教信仰是不够的

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-04-14 DOI: 10.1007/s13520-021-00120-3

Rahizah Binti Sulaiman, Paul K. Toulson, David Brougham, Frieder D. Lempp, Majid Khan

{"title":"Why religiosity is not enough in workplace ethical decision-making","authors":"Rahizah Binti Sulaiman, Paul K. Toulson, David Brougham, Frieder D. Lempp, Majid Khan","doi":"10.1007/s13520-021-00120-3","DOIUrl":"10.1007/s13520-021-00120-3","url":null,"abstract":"<div><p>Substantial literature has investigated the relationship between religiosity and ethical decision-making (the <i>what</i>), while lesser consideration has been given to exploring <i>why</i> decisions are made. As part of a larger study, this paper aims to delve beyond the descriptive relationship between religiosity and ethical decision-making of Muslim employees in Malaysia. We analyse the qualitative data received from 160 employees by using thematic analysis. Our results reveal that, while religious values are important for Muslims in Malaysia, there are other factors that are also pertinent when making decisions at work, namely the organization’s interest and the context of the decision. We also found that individuals’ reasoning based on Islamic teachings is embedded in rules and regulations, which suggests lower levels of ethical reasoning. This study extends the current understanding of the processes of ethical reasoning in highly religious contexts by individuals at their workplace. Implications and suggestions for future research are discussed.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 1","pages":"37 - 60"},"PeriodicalIF":1.3,"publicationDate":"2021-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00120-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50024653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Corporate social responsibility in India: rethinking Gandhi’s doctrine of trusteeship in the twenty-first century 印度的企业社会责任:在21世纪重新思考甘地的托管原则

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-04-10 DOI: 10.1007/s13520-021-00121-2

Bishnuprasad Mohapatra

{"title":"Corporate social responsibility in India: rethinking Gandhi’s doctrine of trusteeship in the twenty-first century","authors":"Bishnuprasad Mohapatra","doi":"10.1007/s13520-021-00121-2","DOIUrl":"10.1007/s13520-021-00121-2","url":null,"abstract":"<div><p>In the twenty-first century, corporate social responsibility is not a new phenomenon to India’s capitalist development model. Instead, the concept itself is implicitly rooted in traditional values, customs, and ideal systems of charismatic leaders. Trusteeship is one such ideal notion of Gandhi’s work on economic justice and equality, which influence business communities for voluntary activities. However, with exposure to globalization, the adaptation of new economic policy and its adverse impacts changed business communities’ role towards voluntary activities and forced the state for the enactment of statutory provisions through the Companies Act 2013. In this context, the present paper employed the content and content configuration analysis method to analyze the relevance of these two ideas—trusteeship and statutory provision of CSR, in the current state of development. For that, the paper makes a comparative analysis between these two ideas with their eight inherent similar segments. After comparing and interrogating what present CSR deficient, the paper concludes that the alternative and future of Indian CSR practice and sustainability lie within the practice of trusteeship. Corporate and state need to incorporate the Gandhian idea of “trusteeship” within the present CSR framework to achieve a long-term sustainable society.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 1","pages":"61 - 84"},"PeriodicalIF":1.3,"publicationDate":"2021-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00121-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44859867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Challenges of the virtue of friendship (Philia) in the mining industry: a case of multicultural society of Indonesia 矿业中友谊美德(Philia)的挑战:以印尼多元文化社会为例

IF 1.3

Asian Journal of Business Ethics Pub Date : 2021-01-10 DOI: 10.1007/s13520-021-00118-x

Unang Mulkhan

{"title":"Challenges of the virtue of friendship (Philia) in the mining industry: a case of multicultural society of Indonesia","authors":"Unang Mulkhan","doi":"10.1007/s13520-021-00118-x","DOIUrl":"10.1007/s13520-021-00118-x","url":null,"abstract":"<div><p>This paper aims to explore challenges of the Aristotelian friendship (<i>philia</i>) in multicultural society and in the specific industrial and organizational contexts. Data was collected from forty-eight participant interviews with managers and employees of four mining companies in Indonesia with twelve informants from each company, both management and employees. The paper found that the virtue of friendship within the mining companies has several drawbacks when an imbalance of power exists between managers and employees. This paper suggests that to understand virtue of friendship in a multi-ethnic and multicultural context, it is essential to ground the conceptual framework in both Aristotle’s views and specific cultural sensitivities, as only then can the full story be grasped. Thus, this paper contributes to bring insights into an under-explored, complex and, at times, paradoxical context, explaining that Aristotelian virtue ethics encounters cultural aspects and a specific context of human relationships which make challenges for business organizations to be virtuous. More importantly, this paper also paves the path towards further discussions and studies on virtue ethics to set a conceptual framework in both virtue ethics and specific cultural sensitivities for business ethics. Practically, this paper provides a valuable insight for business organizations especially business leaders, human resources (HR) and corporate social responsibility (CSR) practitioners, as it offers practice on how to avoid moral lapses in their day-to-day working relationships inside the organization as well as their relationships with the community.</p></div>","PeriodicalId":54051,"journal":{"name":"Asian Journal of Business Ethics","volume":"10 1","pages":"19 - 35"},"PeriodicalIF":1.3,"publicationDate":"2021-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1007/s13520-021-00118-x","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50017855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2