解读巴西建筑跨国公司的腐败

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
Tania Barboza, Angela Da Rocha
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引用次数: 0

摘要

本研究旨在调查涉及重大腐败丑闻的公司,在几个新兴市场和发达市场产生广泛影响,是否设计其公司行为准则的内容,以提高公司道德标准和实践,或者仅仅是操纵利益相关者的印象。本研究采用印象管理的观点。它使用内容分析技术来审查被控腐败的7家巴西工程和建筑跨国公司采用的行为准则。分析涵盖五个主要主题:(1)贪污的形式;(2)价值观或原则;(3)有关人士;(4)程序和惯例;以及(5)惩罚行动。研究结果提供了详细的证据,表明这些公司采用的行为准则仅仅是为了满足法律要求而设计的,而不是针对涉及重大腐败的相关公司受众。充其量,这样的法规可能会阻止琐碎的官僚腐败。原创性/价值本研究有助于提高对拉美跨国公司在重大丑闻后如何采用行为准则的理解,以及它们如何未能(至少在某种程度上)设计符合既定公司治理原则的准则。它表明管理层通过选择性地采用或省略某些术语,审查或隐瞒各种问题以及主要处理轻微犯罪而不是重大腐败来操纵利益相关者的印象。它还指出了西方伦理价值观与拉丁美洲的既定做法和文化规范相冲突的领域。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Decoding corruption in Brazilian construction multinationals
Purpose This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders. Design/methodology/approach This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action. Findings The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption. Originality/value This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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