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Displaying: 1-7 of 7 documents


1. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Kirsten E. Martin TMI (Too Much Information): The Role of Friction and Familiarity in Disclosing Information
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Organizations have a vested interest in customers, employees, and users to disclose information within existing expectations of privacy. This empirical examination uses theoretical sampling and experimental design to identify the factors individuals consider when disclosing information within privacy expectations. The findings from a factorial vignette survey are theoretically generalizable and show that an individual’s relationship to the recipient (familiarity) and the degree to which the information is protected from being easily transferred to others (friction) positively influence the odds that disclosure is judged to be withinprivacy expectations. The results have implications for data gathering and management of customer, user, and employee information, and suggest a two pronged strategy for organizations targeting the disclosure of information by individuals inside and outside the organization: (1) taking into consideration the familiarity of the recipient and (2) increasing the information friction of the environment.
2. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Marietta Peytcheva, Danielle E. Warren Auditor Professionalism: The Importance of Internalizing Professional Standards and Detection of Severely-Sanctioned Professional Violations
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The effectiveness of professional sanctions against violations rests upon the severity of sanctions and detection of violations. Here we examine perceptions of professional violation detection in auditing where the professional standards may conflict with the interests of the auditor’s firm. Using a sample of future and experienced auditors, we test the relationship between professional violations and auditors’ perceptions of the likelihood that severely-sanctioned violations will be discovered (a) by the audit profession, and (b) by the auditor’s firm. In our study, an auditor’s belief that professional bodies are likely to detect professionalviolations relates positively to auditor professionalism. However, we find beliefs that the audit firm will detect severely-sanctioned professional violations negatively affect auditor professionalism. In our study, the lowest level of professionalism occurs when auditors believe that their own audit firm, but not the audit profession, will detect a professional violation. We also find that auditors’ internalization of professional standards relates positively to auditor professionalism. Implications for future research and practice are discussed.
3. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
John Dobson A Moral and Economic Defense of Executive Compensation
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A great deal has been written in recent years about the justification, if any, for the current levels of executive compensation. The folk consensus is that the current levels of executive compensation are unjustifiably high from both a moral and an economic perspective. In the case of the former, the compensation level is unfair and unjust. And in the case of the latter, the compensation level is not in the broader interests of other stakeholders or of firm-value maximization.In this paper I counter this folk wisdom. I argue that executive compensation is a facet of the Stockholder Model, in which the primary objective of the firm is taken to be the maximization of shareholder wealth, and as such any moral critique of executive compensation is by default a critique of the Stockholder Model. Thus a necessary and sufficient condition for a moral defense of executive compensation is a moral defense of the Stockholder Model. I provide such a defense. Once the Stockholder Model is accepted then any moral or economic defense of executive compensation rests on its compatibility with shareholder wealthmaximization. I argue that the current levels of executive compensation are consistent with the overarching corporate goal of shareholder wealth maximization. Thus the current levels of executive compensation are both morally and economically justified.
4. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Angelo (Carlo) Carrascoso The Ethical Issues Surrounding Network-Expansion Strategies in SME Internationalization: An Empirical Investigation
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Research on small-to-medium enterprises (SMEs) and the ethical dimension of their internationalization initiatives has not been sufficiently undertaken, with research in international business and business ethics focusing primarily on multinational enterprises and their corresponding social responsibilities. This paper addresses this lacuna by discussing the ethical issues surrounding the process by which such firms utilize network-expanding strategies to legitimate themselves to foreign networks and partners. Through a longitudinal grounded theory approach, this paper illustrates how SME internationalization is a relationally-influenced and ethically-laden process that needs careful deliberation and reflection. Because their internationalization initiatives give rise to issues that do not diminish one’s responsibility for ethical behavior, SMEs need to create an ethical infrastructure that, while cognizant of their resource constraints, enables them to develop and sustain a strong sense of character and integrity to deal with the challenges surrounding SME internationalization.
5. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Christopher Michaelson Morally Differentiating Responsibility for Climate Change Mitigation: An Analogy with Tolstoy’s “Master and Man”
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The ethical tension over whether countries have differentiated responsibilities for climate change mitigation evokes the tale of a master and a man. The one who thinks she is the master is analogous to the wealthier, industrialized nations and their market actors, and the human is the rest of humanity, particularly those citizens of less developed countries. Since 1992, there has been formal, stated agreement that there should be differentiated responsibilities for climate change mitigation between developed and developing nations, but differentiation remained a sticking point in negotiations over implementation at Copenhagen in 2009. Putting the parties in the climate change differentiation debate in analogy with the characters of Tolstoy’s story, “Master and Man,” this paper seeks to advance the common appreciation for the moral foundations of differentiation.
6. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Sherwin Klein Platonic Reflections on Global Business Ethics
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In part 1 of the paper, I develop a Platonic business ethic, emphasizing Plato’s Republic. I approach business ethics from a virtue ethics position, and I attempt to show that a Platonic craftsmanship model infuses a corporation with a type of managerial wisdom and justice, molds temperate and courageous corporate characters, and entails a morally fine type of self-interest. I also show that it is basic to two influential management theories.In part 2, I use Amartya Sen’s Development as Freedom to show that the craftsmanship model is central to the concept of development. This concept is important in ethical discussions of both globalization and transnational corporations. Thus, I attempt to globalize Platonic business ethics using a craftsmanship model.In my concluding remarks, I attempt to show that the Plato/Sen position on development can be illustrated by both American and non-American capitalist firms functioning in our globalized world.
7. Business and Professional Ethics Journal: Volume > 30 > Issue: 1/2
Notes on Contributors
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