This study explores differences between executives in the U.S. and Spain in their perceptions of ethical issues in pricing, specifically comparing a domestic firm's actions affecting a foreign market versus a foreign firm's actions affecting the domestic market. Overall, Spanish and American executives provided somewhat different responses to the scenarios. Findings indicate that ethical judgments and intentions among Spanish executives did not vary based on which country was harmed. U.S. executives generally perceived that a morally questionable act directed at a (...) foreign country was more unethical than a morally questionable act directed at the United States. Possible explanations for these findings are suggested. (shrink)

Business and Society Review, Volume 127, Issue S1, Page 343-367, Spring 2022.

Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...) examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)

Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...) examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)

This paper focuses on three under-researched subjects in the corporate social responsibility literature: small businesses, small towns, and consequences of social responsibility for the business owner personally. Small businesses are the vast majority of businesses and make a significant contribution to national economic vitality. Their value to the survival of small towns, where they are often the only businesses, is even more important. Research indicates that the social performance of big and small businesses alike is dependent upon the values and (...) disposition of the top decision maker. Therefore, insight into the owner's motivations for contributing to community betterment and the consequences of that behavior for the business and the owner will add to this literature. Equally important, this knowledge can inform policies aimed at increasing good citizenship for all sizes of businesses regardless of location. (shrink)

This paper focuses on three under‐researched subjects in the corporate social responsibility literature: small businesses, small towns, and consequences of social responsibility for the business owner personally. Small businesses are the vast majority of businesses and make a significant contribution to national economic vitality. Their value to the survival of small towns, where they are often the only businesses, is even more important. Research indicates that the social performance of big and small businesses alike is dependent upon the values and (...) disposition of the top decision maker. Therefore, insight into the owner's motivations for contributing to community betterment and the consequences of that behavior for the business and the owner will add to this literature. Equally important, this knowledge can inform policies aimed at increasing good citizenship for all sizes of businesses regardless of location. (shrink)

ABSTRACT:Business networks, which include joint ventures, supply chains, industry and trade associations, industrial districts, and community business associations, are considered the signature organizational form of the global economy. However, little is known about how they affect the social performance of their members. We utilize institutional theory to develop the position that business social performance has collectivist roots that deserve at least as much scholarly attention as owner/manager characteristics and business attributes. Hypotheses are tested using multilevel analysis on data gathered from (...) 898 members of twenty-nine business associations. Support is provided for institutional theory’s explanation for business social performance. Members of business associations are likely to conform to the pattern of social performance prevailing in their association, but not necessarily to the articulated values of the association. The potential of business associations to influence members’ social performance should be considered by agencies that start and support them as mechanisms for regional and local economic development. (shrink)

ABSTRACT:Business networks, which include joint ventures, supply chains, industry and trade associations, industrial districts, and community business associations, are considered the signature organizational form of the global economy. However, little is known about how they affect the social performance of their members. We utilize institutional theory to develop the position that business social performance has collectivist roots that deserve at least as much scholarly attention as owner/manager characteristics and business attributes. Hypotheses are tested using multilevel analysis on data gathered from (...) 898 members of twenty-nine business associations. Support is provided for institutional theory’s explanation for business social performance. Members of business associations are likely to conform to the pattern of social performance prevailing in their association, but not necessarily to the articulated values of the association. The potential of business associations to influence members’ social performance should be considered by agencies that start and support them as mechanisms for regional and local economic development. (shrink)

Operant psychologists are looking for alternatives to radical behaviorism. Rachlin offers teleological behaviorism, but it may pose as many difficulties as radical behaviorism. There is, however, a less drastic way to defend Rachlin's thesis of It portrays operant principles as relating distal efficient causes to behavioral effects.

Neo-Skinnerianism differs from Radical Behaviorism in at least three important respects: (1) its willingness to entertain cognitive accounts of the processes underlying behavioral dispositions, (b) its reluctance to assert that the results of animal experiments can be used to predict and control human behavior, and (c) its ability to side step folk psychology's major criticism of operant theory. While eschewing Radical Behaviorism's ambition to transform psychology (and, indeed, human society itself), it nonetheless joins issue with a centuries-old debate over human (...) nature, and may eventually help to resolve it. (shrink)

Radical Behaviorism makes the implausible claim that “the appeal to mind explains nothing at all” (Skinner 1971, p. 186). Clearly, such a claim (if accepted) would lend strong support to the Skinnerian research program, if only because it would eliminate the major competition. But what support remains when such a claim is not accepted? This paper shall argue that the Skinnerian research program need not depend upon the supposition that there is something scientifically illicit or vacuous about the explanations offered (...) by mentalistic psychology. Distinguishing Radical Behaviorism from a position that grows out of Skinner’s writings from 1938 through 1950, it asserts that the latter position provides a conception of the behavior analytic program that is compatible with the basic claims of cognitive and folk psychology.We may give a rough definition of this position by following Cummins (1983) in distinguishing between two types of scientific theory. (shrink)

Competitor intelligence gathering involves the aggregation of competitive information to facilitate strategic development and a competitive advantage. Unfortunately, companies are sometimes willing to carry out questionable gathering practices to collect such information. An ethical decision making framework for competitor intelligence gathering is presented in this paper that outlines the impact of several strengthening and weakening factors on individual ethical reasoning. Dialogue is provided about the management of intelligence gathering from various viewpoints, and the implications of these managerial suggestions are discussed.

Transparency is important in today’s business environment. The use of euphemisms decreases transparency yet is increasing in business and business education. This study examines the effects of euphemism on people’s attitudes toward actions and their intentions to perform those actions. It also measures the effect of oversight on attitudes and behavioral intentions. Using a 2 × 2 experimental design, we measured participants’ attitudes by employing a semantic differential scale and behavioral intentions by using a simple yes/no question regarding the action (...) described. A questionnaire with 20 brief scenarios provided the euphemistic versus non-euphemistic condition. Oversight versus non-oversight conditions were manipulated through instructions to participants. Hypotheses regarding the effects of euphemism were supported; participants were both more likely to rate an action as appropriate and to indicate they would take that action when stated euphemistically. Oversight did not have a significant effect on attitude toward the action, but did significantly affect participants’ intentions to take that action. Findings suggest both managerial and ethical implications for businesses. Greater transparency includes more straight talk and less euphemism and is recommended to ensure employees’ understanding and implementation of ethical business actions. (shrink)

Dr. Norman L. Geisler has been called the "father of evangelical Christian philosophy." He has written more than one hundred books and taught at universities and top seminaries for some fifty-six years. He was the first president of the Evangelical Philosophical Society and the founder and first president of the International Society of Christian Apologetics. He has spoken or debated in more than two dozen countries and held pastoral/pulpit ministries in four states. Many view him as a cross between Thomas (...) Aquinas and Billy Graham. No one has done more to communicate the modern challenges of the Faith to the "average" Christian, to the church, and to the academy. This volume offers creative and constructive essays from twenty-three contributors, all notable in their own right, who preserve and propagate Dr. Geisler's ideas and express appreciation for his influence. Those who know him best say he is "true, faithful, and blessed by God!" -- from book cover. (shrink)

While a number of studies have examined the impact of gender/sex on ethical decision-making, the findings of this body of research do not provide consistent answers. Furthermore, very few of these studies have incorporated cross-cultural samples. Consequently, this study of 222 American and Spanish business executives explored sex differences in ethical judgments and intentions to act ethically. While no significant differences between males and females were found with respect to ethical judgments, females exhibited higher intentions to act more ethically than (...) males. This difference was true of both U.S. and Spanish executives. Further research is warranted to develop a clearer understanding of the linkage between ethical judgment and intention to act in an ethical manner. These findings have implications for global firms, particularly regarding codes of conduct and ethics training. (shrink)

Are leaders morally special? Is there something ethically distinctive about the relationship between leaders and followers? Should leaders do whatever it takes to achieve group goals? Leadership Ethics uses moral theory, as well as empirical research in psychology, to evaluate the reasons everyday leaders give to justify breaking the rules. Written for people without a background in philosophy, it introduces readers to the moral theories that are relevant to leadership ethics: relativism, amoralism, egoism, virtue ethics, social contract theory, situation ethics, (...) communitarianism, and cosmopolitan theories such as utilitarianism and transformational leadership. Unlike many introductory texts, the book does more than simply acquaint readers with different approaches to leadership ethics. It defends the Kantian view that everyday leaders are not justified in breaking the moral rules. (shrink)