The article is in two parts with the first part showing that the material in the New Zealand Business Roundtable documents is consistent with the contemporary, international, libertarian ideology. The second part draws parallels between this material and the characteristics shown by religious movements, including a claiming of autority from past prophets, a belief in an overarching Power, a missionary zeal to convert others, a canon of texts, a ‘theodicy’, a sense of bonding among believers, a ‘doctrine’ (...) of humanity, and the use of ritual language. The article concludes that the documents show a self-supporting belief system built on a fallacious theoretical premise. (shrink)

Using undergraduate students from the Waikato University in New Zealand as a sample, this study compared the ethical positions of students of different field of study and demographic characteristics. It was found that the ethical standard of business students are not significantly different from that of non-business students. The findings also suggest that female students are more ethical than male students, and senior students are more ethical than junior students.Besides sex and year of study, other variables studied (...) were parents' occupation, religiosity and household income of the students. All these variables were found to have no significant impact on the ethical position of the students. Furthermore, all the interaction effects between the variables studied and the students' major field of study were nonsignificant. (shrink)

In this study, I examined 12 reports published by a neoliberal think tank proposing to reshape public education in New Zealand. In terms of the larger social processes and structures involved, the think tank’s self-declared positioning of this advocacy is that of a primary definer, ostensibly an expert voice, communicating through the media. My two research goals in this study were to identify the types of educational change being promoted and to uncover the discursive means employed. The sample of (...) 12 reports, published from 2013 to 2018, comprised 647 pages of text. I performed three types of analysis: thematic analysis to identify the ideology of the advocacy, genre analysis of their discursive resources and corpus analysis. The thematic findings reveal proposals to reshape public education through performativity, managerialism and marketization. The genre analysis found the reports followed the structure of the business case genre and drew on elements of business memos, data presentation, sound bite and opinion journalism. The corpus findings provide further linguistic evidence for the main themes. (shrink)

This study is carried out to assess the state of business ethics in New Zealand organisations from the point view of middle and lower level managers. The survey results clearly indicate that companies in New Zealand give low priorities to ethics with other values in the corporate culture. A significant number of respondents also believe that pressures from the top to achieve results and the organisational climate and ruthless competition help create an unethical environment. A greater emphasis (...) on ethical content in the business curricula has been overwhelmingly supported by the respondents. Moreover, the majority of respondents also think that the ethical standard in New Zealand businesses has declined in the past decade.Finally, a number of suggestions have been put forward by the respondents to develop and maintain a high standard of ethical environment. These include mandatory moral/ethical education both in the educational institutions and in commerce and industry, commitment of top management and written and published code of ethics. (shrink)

The demand for principled and transparent corporate moral judgement and ethical decision making in the workplace makes it necessary for business students as future managers to understand the expectations of ethical workplace conduct. Corporate scandals mean that there is enhanced interest in ensuring that ethical content is included in curricula in universities. In this study, we re‐visit the question of whether culture has an influence on ethical perceptions of workplace scenarios, using students enrolled in a College of Business (...) in a New Zealand (NZ) university as respondents. Consistent with current research, this study demonstrated mixed results. However, we also found evidence to suggest some identifiable patterns in the data across cultural groups. Overall, Chinese and Other respondents were more likely than NZ European to consider the scenarios as ethical. On the other hand, Chinese respondents were significantly less likely to report that their peers would carry out ethically questionable actions. (shrink)

The demand for principled and transparent corporate moral judgement and ethical decision making in the workplace makes it necessary for business students as future managers to understand the expectations of ethical workplace conduct. Corporate scandals mean that there is enhanced interest in ensuring that ethical content is included in curricula in universities. In this study, we re-visit the question of whether culture has an influence on ethical perceptions of workplace scenarios, using students enrolled in a College of Business (...) in a New Zealand (NZ) university as respondents. Consistent with current research, this study demonstrated mixed results. However, we also found evidence to suggest some identifiable patterns in the data across cultural groups. Overall, Chinese and Other respondents were more likely than NZ European to consider the scenarios as ethical. On the other hand, Chinese respondents were significantly less likely to report that their peers would carry out ethically questionable actions. (shrink)

The scandals of the 1980s, extending into the 1990s, came as a profound shock to Australians and New Zealanders. Both countries have prided themselves – somewhat smugly and naively – on being open, fair and honest societies. So it was very disillusioning to see both corruption and gross dereliction of duty exposed in virtually every sphere of public life. Perhaps the most positive outcome, however, amidst an almost daily diet of amazing revelations, has been the ability of the system – (...) and especially the judiciary and the media – to expose and deal with corruption even at the highest level.Following an extensive survey and literature review, it is clear that there is now widespread awareness of the need for reform in many areas of public administration, corporate governance and professional behaviour. However, a continuing cause for concern is the lack of leadership in identifying and addressing complex ethical dilemmas, particularly in the areas of conflict of interest and disclosure. (shrink)

While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could (...) be identified as sustainability-related and be linked to different institutional orders. By analyzing the interplay between the identities and the institutional environment, we also found mechanisms on how SME owner–managers impact on their business’ sustainability. We revealed that an adequate institutional environment can foster the development of sustainability-related identities, which in turn can lead to cultural evolution towards more sustainability. By integrating identity theory with organizational institutionalism, we contribute to theoretical development and to further sustainability research at individual and institutional level. (shrink)

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re-visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine (...) affairs. The findings currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)

Ethical issues at the workplace have once again become topical and important due to considerable adverse publicity surrounding reports of unethical business practices by corporate managers. Accordingly, this paper re‐visits the question of whether gender, age and work experience do have an effect on ethical judgement, using 655 business students as respondents. This is necessary as business students are likely to become managers during their career and will face complex ethical concerns and dilemmas in their daily, routine (...) affairs. The findings currently demonstrate that females are more ethically aware than their male counterparts – that is, there are differences between males and females regarding ethical judgement. There is also evidence to suggest that age is a factor that does impact on ethical judgement. However, we also found evidence to suggest that in some cases, the age factor does not necessarily have a significant impact on ethical awareness. The results further indicate that there is a difference in ethical judgement related to work experience. However, at the same time, in one question there is no evidence to suggest the claim that work experience does impact significantly on ethical judgement. Overall, it appears that ethical awareness does increase alongside work experience. (shrink)

This study compares the attitudes to ethical dilemmas of first year business students in Malaysia and New Zealand by using a series of scenarios or vignettes. Between subject manipulations were made to the scenarios given, based on expected cultural differences suggested in the literature. In particular, Hofstede's (1980, 1983 and 1991) work was used as a framework to identify dimensions based on differences in national culture. The results indicated some differences in responses based on both nationality and ethnic (...) origin. Differences were also found as a result of the manipulations within the scenarios. However, a lack of any interaction effects between the manipulations and both nationality and ethnic origin indicated that cultural differences did not lead to different responses to the manipulations. (shrink)

While differences do exist, there are many ethical issues which transcend national barriers. In order to contribute to the development of understanding of global ethics, this study documents the existing ethical perspectives of collegiate business students from two countries and identifies the determinants of their ethical orientations.A survey instrument was administered to USA and New Zealand (NZ) students enrolled in undergraduate business programs. The research instrument measured students' ethical perspectives across multilayered ethical domains and their self-professed decision (...) method used in evaluating ethical scenarios. (shrink)

The main objective of this study is to assess the state of business ethics in New Zealand organisations. The survey results suggest that top New Zealand companies give low priorities to ethical values. A number of suggestions have been put forward by the respondents to improve the corporate ethical environment. These include commitment of top management, written and published codes of ethics, comprehensive accounting standards and annual reporting and monitoring and an efficient legal and education system.

This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on (...) one of two conditions – i.e., strong or weak retaliation for whistle-blowing. Consistent with the results of Arnold and Ponemon (1991, Auditing: A Journal of Practice and Theory 10 , 1–15) this study found that the strength of retaliation and participants’ moral reasoning level positively affected their PBW. Unlike results reported in Arnold and Ponemon (1991, Auditing; A Journal of Practice and Theory 10 , 1–15) a significant interaction effect of moral reasoning level and retaliation on participants’ PBW was not found. However, results showed that a participant’s gender has a significant effect on the relationship between his or her moral reasoning level and PBW. These results support the need to improve ethical awareness through accounting education and to increase protection for whistle-blowing (Miceli 2004, Journal of Management Inquiry 13 , 364–366). Furthermore, many participants found it difficult to take a stand when serious wrongdoing is discovered. Therefore, policymakers must exercise caution when placing heavy reliance on whistle-blowing, especially when whistle-blower protection processes are complex and not easily accessible, and processes to facilitate whistle-blowing may vary substantially between public and private sector organizations (Scholtens, 2003, Review of the operation of the Protected Disclosures Act 2000: Report to the Minister of State Services ). (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating (...) problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating (...) problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper investigates how ethics is incorporated in the qualification process for prospective professional accountants across Australia and New Zealand. It does so by examining the structure of these qualification processes and by analysing the learning objectives and summarised content for ethics courses that prospective accountants take either at university or through the post-degree programs provided by CPA Australia and Chartered Accountants Australia and New Zealand. We do this to understand how the ‘sandwich’ approach to teaching ethics :77–92, (...) 1993) is implemented. This approach advocates a standalone ethics course, followed by ethical cases that are integrated across accounting courses, and subsequently a capstone course that combines ethics and professionalism. We test the extent to which this approach is adopted and examine how its application relates to the components of moral behaviour. The results provide three significant contributions. The first is that the ‘sandwich’ approach is not in place for most prospective accountants as only a minority of programs include a mandatory course with a substantial ethics component, and this is more likely in undergraduate rather than postgraduate programs. The second contribution is that although moral sensitivity and moral judgement are widely considered, little attention is given to issues of moral motivation and moral character. We suggest that change is unlikely without explicit ethical education requirements from the professional accounting bodies. The paper also makes a final contribution by proposing a more nuanced typology characterising the degree to which ethics is incorporated in particular courses. (shrink)

The ethical behaviour and social responsibility of private companies, and in particular large corporations, is an important area of enquiry in contemporary social, economic and political thinking. In the past, a company's behaviour would be considered responsible as long as it stayed within the law of the society in which it operated or existed. Although this may be necessary, it is no longer sufficient. In this paper, we examine an energy company's response to an ethical incident in New Zealand (...) which prompted different responses across the country about the role of business in society. Thus, we argue that when a corporation is accused of unethical behaviour, executives of the company are usually compelled to offer responses to defend their actions and corporate image. Further, we use communicative response model, social issue life cycle theory, and organisational learning, to analyse the incident and how the company responded. Using social issues life cycle theory and organisational learning theory, we demonstrate that sustained pressure can potentially trigger a change of strategy that may serve to improve the ethical posture of a corporation and thereby improve the corporate image long term. We conclude that, although corporations may understand the significance of social issues to the performance and success of their business, this same understanding does not always translate into meaningful social action. (shrink)

This study assesses the extent to which job application forms violate the New Zealand Human Rights Act. The sample for the study includes 229 job application forms, collected from a variety of large and small, public- and private-sector organizations that together employ approximately 200,000 workers. Two hundred and four or 88% of the job application forms contain at least one violation of the Act. One hundred and sixty five or 72% contain two or more and 140 or 61% contain (...) three or more violations. The most common violations concern age, gender, nationality, and disability. The least common concern political opinion, ethical belief, religious belief, and sexual orientation. Despite widespread violations, many forms do have non-discriminatory questions that yield the same kind of useful information as discriminatory questions. Employers could incorporate these into their job application forms to bring themselves into compliance with the law. The same lessons also generally apply to North American employers, given the high degree of comparability between American, Canadian, and New Zealand anti-discrimination laws. (shrink)

The ethical behaviour and social responsibility of private companies, and in particular large corporations, is an important area of enquiry in contemporary social, economic and political thinking. In the past, a company's behaviour would be considered responsible as long as it stayed within the law of the society in which it operated or existed. Although this may be necessary, it is no longer sufficient. In this paper, we examine an energy company's response to an ethical incident in New Zealand (...) which prompted different responses across the country about the role of business in society. Thus, we argue that when a corporation is accused of unethical behaviour, executives of the company are usually compelled to offer responses to defend their actions and corporate image. Further, we use communicative response model, social issue life cycle theory, and organisational learning, to analyse the incident and how the company responded. Using social issues life cycle theory and organisational learning theory, we demonstrate that sustained pressure can potentially trigger a change of strategy that may serve to improve the ethical posture of a corporation and thereby improve the corporate image long term. We conclude that, although corporations may understand the significance of social issues to the performance and success of their business, this same understanding does not always translate into meaningful social action. (shrink)

This paper explores the conduct of performance appraisals of nurses in a New Zealand hospital, and how fairness is perceived in such appraisals. In the health sector, performance appraisals of medical staff play a key role in implementing clinical governance, which, in turn, is critical to containing health care costs and ensuring quality patient care. Effective appraisals depend on employees perceiving their own appraisals to be fair both in terms of procedure and interaction with their respective appraiser. We examine (...) qualitative data from interviews and focus groups, involving 22 nurses in a single department, to determine whether perceived injustices impact on the effective implementation of the appraisal system. Our results suggest that particular issues had been causing some sense of injustice, and most of these were procedural. Potential solutions focus on greater formalisation of the performance appraisal process, and more training for appraisers and appraisees. (shrink)

The purpose of this paper is to examine the effect of corporate governance practices of small cap companies have had on their financial performances. Previous studies have mainly examined governance practices of larger corporations. This analysis focuses on the governance variables that have been highlighted by the New Zealand Securities Commission governance principles and guidelines and also on the governance variables that are supported in the literature as providing an appropriate structure for the firm in the environment in which (...) it operates. The data for 71 small cap companies listed in New Zealand over a five-year period from 2001 to 2005 was analysed. Pooled data, OLS and 2SLS regression techniques were used and Tobin's Q, ROA and OPINC were used as the dependent variables. The evidence does support the hypothesis that the existence of board independence and audit committee has enhanced firm financial performance, as measured by Tobin's Q. (shrink)

After a number of years of evolutionary changes to the New Zealand health system, the government announced a radical restructuring of all publicly funded health services in July 1991, to be implemented on 1 July 1993. The primary features of these changes are a splitting of the purchaser and provider roles, and a restructuring of health services along more business-like lines. The proposals have been highly contentious and have attracted little support from within the health sector. This paper (...) outlines the reasons for and nature of the reforms and explores some of the issues behind the changes. These include problems of pricing services for purchasing purposes, the potential conflict between financial and social objectives, and questions of accountability of purchasers and providers. Considerable uncertainty surrounding these and other issues means that any potential efficiency gains cannot be guaranteed. The costs of the reform process have, however, already been high, both in financial terms and in terms of their impact on the morale of health workers. (shrink)

This paper examines the use of the phenomenological method in business and management research.

The present paper reports the results of a vignette- and questionnaire-based research project investigating the influence of Moral Intensity (MI) on decision making in a New Zealand business context. The use of a relatively sensitive research design yielded results showing that – in contrast to previous research – objective manipulations, as well as subjective perceptions, of three of the six MI components were of particular importance in accounting for a comparatively large proportion of the variation in four outcome (...) variables. There were no interactions of appreciable magnitude between MI components, or variations across scenarios. Also, no support was found for a reliable multi-dimensional structure of perceptions of Moral Intensity. Implications of the findings are discussed. (shrink)

Oceania is a diverse region consisting of 29 countries, all of which are islands; its total population is approximately 379 million people. Business Ethics is firmly established as an academic field in the region’s two OECD countries, Australia and New Zealand, and in Singapore, is still developing in a dozen other countries, but no development at all has been found in half of the region’s countries, including each of those that has no higher education institutions. A major task (...) for Business Ethics in this region is to seed the development of the field in countries in which development has not yet begun, and to assist development where it is nascent. The key change to the focus of academic business ethics in this region over the past 15 years has been a shift in focus from the organisation and its employees, to business’ impact on the natural environment and external stakeholders. (shrink)

Two key questions lie at the heart of the business challenge for business ethics: is it possible for business and investors to do well while doing good; and if so, how can this be achieved? This paper adopts an international investment perspective to address these questions. It demonstrates that it is possible for business and investors to achieve a triple bottom line of environmental, social and financial performance.A new integrated model of Ethical Business including an (...) Ethical Scorecard performance measurement technology is presented based on international ethical investment criteria and case studies of businesses rated highly by ethical investors. Ethical Performance Scores are presented for these businesses and New Zealand business. Examples from New Zealand are presented to illustrate the Ethical Scorecard and ethical business practice. The model and scoring system provide a basis for international benchmarking of ethical business to assist investors, managers and researchers. (shrink)

The study reported in this article examines the relationships between nationality, gender, and religiosity and business ethics attitudes in four countries in the Asia-Pacific region. Using a survey approach, university business students in Australia, New Zealand, Hong Kong, and Singapore were asked about their attitudes regarding business-related ethicality using a six-item scale of ethicality that was reported in the literature. Business students are appropriate for this study as they are “future business leaders.” For nationality (...) significant differences emerged for only two of the six items. There was no significant difference in total ethicality, and the values were positive in all countries. In general, females were reported being more ethical than males, particularly in New Zealand and Singapore. For religiosity, overall, there was a significant difference in ethicality where those respondents reporting being “very religious” also reporting being more ethical. For individual countries, significance did emerge for Australia and New Zealand. (shrink)

Today's headlines are full of employee unrest over racial injustice, communities infuriated by corporate environmental impacts, staff anxiety over surveillance, and discoveries of child labor in supply chains. We've traveled far and fast from the old world of business ethics, where black-and-white concerns about bribery and fraud could be addressed with rules and processes. Simply maximizing shareholder value while not breaking the law is no longer an option, but we've never been so confused about what it means to do (...) the right thing. In this eye-opening, indispensable book, NYU ethics professor Alison Taylor argues that amid stakeholder demands and transparency pressures, we can no longer treat ethics as a legal and reputational defense mechanism. Leaders at Davos and the Business Roundtable have called for a new corporate responsibility paradigm, but how to implement their ideas remains an open question as organizations struggle in an atmosphere of heightened expectations and intense suspicion. Offering vivid stories and examples, Taylor brings this complex, risky environment alive to provide a blueprint for how leaders should rethink and reshape their practices. How can CEOs cut through the noise to set robust environmental and social priorities? When should they speak out on contentious social and political issues, and how? What does it really take to build a healthy organizational culture? How are we to approach corporate values when society is so divided? Higher Ground will show leaders how business can navigate this messy paradigm shift, build trust, and achieve long-term strategic advantage in a turbulent world. (shrink)

Case teaching occupies a central place in the history of business education and in recognition of its significance, the Journal of Business Ethics recently created a new section for cases. Typically, business ethics cases are used to teach moral reasoning by exposing students to real-life situations which puts them in the position of a decision-maker faced with a moral dilemma. Drawing on a critical management studies' (CMS) critique of mainstream business ethics, this article argues that this (...) 'idealtype' decision-focused case underplays the social, political and economic factors which shape managerial decisions. An alternative 'dark side' case approach is presented, which highlights the structural features of capitalism and the role of government in regulating the market. The 'dark side' approach is illustrated with the case of a New Zealand woman, dependent on an oxygen machine, who died when her power was disconnected by her Stateowned electricity supplier because of an unpaid bill. The case considers the actions of both the company and the industry regulator within the context of a 'light-handed' approach to government regulation. The article concludes with a discussion of how this approach to the case method, which moves beyond managers and their moral dilemmas, can provide students with a deeper understanding of the complexity of business ethics. (shrink)

Business education is at a critical juncture. How are we to justify the curriculum in undergraduate business awards in Aotearoa New Zealand? This essay suggests a philosophical framework for the analysis the business curriculum in Western countries. This framework helps us to see curriculum in a context of global academic communities and national needs. It situates the business degree in the essential tension which modernity (Western metaphysics) creates and which is expressed in an increasingly globalised (...) economy. The tension is between those who insist that the degree is to serve modernity and those who hope that it may contribute to a new era of justice and harmony with nature. One critical battle ground for the business curriculum is the subject Business Ethics. The business ethics curriculum often indicates the intention of the business ethics degree itself. Kant's distinction between heteronomy (rule following) and autonomy (making your own decisions) provides us with a means to judge the purposes of business ethics courses: there are courses which seek to produce reliable and compliant (heteronomous) employees, and there are those which seek to produce independent creative (autonomous) human beings. The question for this conference is: what do we as business educators see as our task? (shrink)

This paper aims to contribute to a greater understanding of the theory of virtue ethics and its applications in the business arena. In contrast to other prominent approaches to ethics, virtue ethics provides a useful perspective in making sense of various business ethics issues with an emphasis on the moral character of the individuals and its transformational influences in driving ethical business conduct. Building on Geoff Moore’s :19–32, 2002; Bus Ethics Q 15:237–255, 2005; Bus Ethics Q 18:483–511, (...) 2008) treatment of Alasdair MacIntyre’s practice–institution schema, the paper discusses how individuals, as moral agents, can serve to promote virtuous business conduct and help foster a moral and ethical climate in the organization and in society at large. Using interview data from a broader study of the New Zealand wine industry as explanatory examples, the paper argues that while many companies’ sustainable practices are still largely market based, such excellent business practices are often driven by individuals’ moral and ethical pursuits. (shrink)

The ethical tendencies of university business students from the USA, Denmark, and New Zealand were examined by analyzing their reactions to ethical dilemmas presented in a set of ethical problem situations. These dilemmas dealt with coercion and control, conflict of interest, physical environment, paternalism and personal integrity. Findings indicate that students' reactions tended to be similar regardless of their country. A comparison of these findings to practicing managers indicated that students and practicing managers exhibit a similar degree of (...) sensitivity to ethical dimensions of business decision-making. Implications are drawn for business education and further research. (shrink)

Exploratory research was undertaken in four locations in the Asia Pacific Rim to investigate the cognitive frameworks used by managers when considering ethical business dilemmas. In addition to culture, gender and organisational dimensions were also studied. Aggregate analysis revealed no significant differences in the cognitive frameworks used by business managers in Hong Kong, Malaysia, New Zealand, and Canada. Of the eight frameworks used in the study four cognitive frameworks appeared to feature predominantly. Utilising the results of regression (...) analysis the most salient cognitive frameworks utilised by managers were identified as; Self Interest, Neutralisation, Justice and Categorial Imperative, with Neutralisation and Self Interest being the most significant among all managers. Religious Conviction and the Light of Day framework (which relates to fear of being exposed) did not feature prominently in the analysis. A few significant differences in the ethical frameworks used by males and females were identified. For males in all four locations Self Interest, Neutralisation and Justice appeared to be dominant frameworks, while considerable variability was seen in the frameworks used by females. Marginally significant differences were observed in the cognitive frameworks used by managers with differing functional responsibilities. Across all locations respondents with general management responsibilities relied predominately on Self Interest, while those with marketing responsibilities utilised Neutralisation. Respondents with an accounting orientation also relied predominately on Neutralisation and Categorial Imperative frameworks. (shrink)

When this study was initiated in 2008, the concept of family social capital was new to the family business discipline. This paper summarizes in-depth qualitative research grounded in owning family experience to understand the nature and source of owning family social capital. _Exploratory research_ began with roundtable discussions among family business owners, advisors, and researchers to understand how owning families sustain positive relationships characteristic of family social capital. These discussions revealed that some family business owners rely (...) on their family faith to sustain and establish ethical norms. A follow-up review in the family studies literature revealed that many families rely on family faith practices and faith-based narratives to reinforce ethical norms that strengthen family relationships. Based on these findings, researchers developed hypotheses to guide additional research. Four owning families affiliated with different Christian denominations participated in _in-depth qualitative research_ that supports hypotheses. Interviews and archival data revealed very similar faith-based practices, beliefs, and values across the four owning families. And additional qualitative evidence indicated positive connections between values-based family social capital and family owner succession, business performance, and community support. Theoretical relationships derived from qualitative data are summarized in a Faith-Based Values Theory of Family Business. (shrink)

The amount allocated to publicly funded health care for 2005/06 in New Zealand, a small country of some four million people, is $NZ 9.68 billion, or 6.2% of GDP, an increase from the 5.7% of GDP in 2000/01. The Minister of Finance has recently signalled that spending in health and education has outpaced economic growth, and that the present rate of growth in health spending, which has grown at about 7% a year over the last decade, is unsustainable. Despite (...) these big funding increases in recent years, the perception of New Zealanders is that the extra spending has made little difference, at least to hospital services and to people’s ability to access treatment. In surveys, health emerges as a leading concern for New Zealanders. Their concern is apparently less about the quality of services, than about their ability to access treatment - whether they will be able to access timely health care when they or their family members need it. (shrink)

This collection of case studies in public management bridges the gap between mainstream CSR - confined to the for-profit corporations - and the vast bodies of workers and organizations that make up government and its public administration. The variety and discretion of managerial endeavours in public management calls for accountability and responsibility of government beyond current legal instruments: The book argues that CSR must be brought to bear with government. In government in fact, knowledge management is not a linear process, (...) but the result of working with passion of the parts, implying discretionary behaviour and creativity which in turn imply choice and responsibility. Cases ranging from the USA to Central America, New Zealand and Europe all confirm the complex nature of public management, entailing partnership synergy for disaster recovery, the intertwined link between management and new technology and mindfulness at individual level. The cases are set in a framework by theoretical essays on bureaucratic behaviour and unknown stakeholders. Public-sector management has long drawn upon principles, tools, and techniques developed in the private sector, aiming to infuse bureaucracies with touches of efficiency and productivity. But good governance is also central to good management. This fascinating, wide-ranging volume shows how ideas from the Corporate Social Responsibility movement apply to the governance and administration of public agencies. A series of detailed and informative case studies, written by researchers and practitioners with deep knowledge of their industries and agencies, explores the challenges of managing public and government agencies in a socially responsible manner. The book offers a nuanced and balanced portrait that calls for greater public involvement and oversight in keeping public organizations on track. Highly recommended! Peter G. Klein University of Missouri Norwegian School of Economics and Mises Institute Here are six compelling case studies that reveal the relevance, even the imperative, of Corporate Social Responsibility (CSR) in the public sector. In doing so, the authors simultaneously expand the role of CSR and provide us with a refreshed concept of government and public management. The authors then lay the theoretical groundwork for their observations in ways that enrich our understanding of both CSR and the evolving roles of government in our lives. This is "must reading" for corporate officers and for public managers. Thomas R. Sexton Stony Brook University, NY College of Business and School of Professional Development. (shrink)

Recent work in ethical theory brings into question the ability of master-principle theories (utilitarianism, deontology, rights and duties, and social contracts) to provide guidance for normative behaviour and ethical reflection. Business ethics education and corporate ethics programmes are still heavily influenced by these theories which have been found to be deficient in adequately dealing with ethical reflection and guiding practice. There appears to be a dissonance between the fields of ethical theory and business ethics education. This paper explores (...) this dissonance by developing a business ethics pedagogical model which compliments master-principle theories with an enhanced or enlightened virtue ethics that incorporates the notions of pluralism, particularism, and intuitionism. Practical insights are provided through interviews with a sample of thirty-three directors in New Zealand. (shrink)

Recent work in ethical theory brings into question the ability of master-principle theories (utilitarianism, deontology, rights and duties, and social contracts) to provide guidance for normative behaviour and ethical reflection. Business ethics education and corporate ethics programmes are still heavily influenced by these theories which have been found to be deficient in adequately dealing with ethical reflection and guiding practice. There appears to be a dissonance between the fields of ethical theory and business ethics education. This paper explores (...) this dissonance by developing a business ethics pedagogical model which compliments master-principle theories with an enhanced or enlightened virtue ethics that incorporates the notions of pluralism, particularism, and intuitionism. Practical insights are provided through interviews with a sample of thirty-three directors in New Zealand. (shrink)

Twenty-one IABS colleagues held a roundtable discussion of the challenges of teaching a fully-wired generation of students. Collectively they presented some solutions to commonly experienced problems and some ideas for experimenting with new media and new ways of teaching and learning.

Heidegger’s hermeneutic method and his account of pedagogy are useful in teaching students how to think and write. This paper interprets the method of thinking which Martin Heidegger taught to his students and indicates strategies that have been used to introduce that method to New Zealand students in an online course. The method appears to philosophers as a technique of conceptual analysis, although Heidegger may not have agreed with that characterisation or its use in this way. To tertiary teachers (...) it is one framework that they may use to teach a strategy and techniques under the rubric of critical thinking. The use of the method of procedure proposed is well within the capabilities of teachers in practical subjects such as business, management, medicine and law. Students in the author’s business analysis course say that a hermeneutic strategy forces them to struggle, but ultimately they report satisfaction at their increased abilities and believe that they have gained something efficacious. (shrink)