Business ethics attracts increasing attention from business practitioners and academic researchers. Concerns over fraudulent behavior keep attentionfocused on ethics in businesses. The accounting profession pays particularattention to matters of ethical judgment. The profession has adopted a strictcode of conduct and many states require the passage of an ethics exam to gaincertification. The more that is understood about the relationship of gender and ethics, the better chance of education and training programs will bedesigned to improve ethical awareness and sensitivity. Prior studies (...) have found that personal characteristics are an important aspect of cultural norms.This study analyzes the responses of students from eight different countries toquestions on their probable actions to an ethical dilemma. (shrink)

This study examines the direct impact of three dimensions of the institutional environment on managerial attitudes toward the natural environment and the direct influence of the latter on the environmental sustainability orientation (ESO) of small firms. We contend that when the institutional environment is perceived by owner–managers as supportive of sound natural environment management practices, they are more likely to develop a positive attitude toward natural environment issues and concerns. Such owner–manager attitudes are likely to lead to a positive and (...) proactive orientation of their firms toward environmental sustainability. The study uses survey data from 166 small manufacturing firms located in three Philippine cities. First, the study develops and tests the measurement models to examine the validity of the constructs representing the firm’s institutional environment, managerial attitudes toward the natural environment and the ESO of firms. Second, the study develops and tests the structural models examining the institutional environment–managerial attitudes–ESO linkages. Multi-sample invariance structural model analysis shows the mediating role of managerial attitudes in the institutional environment–ESO nexus. The findings show that ESO is a construct comprising three dimensions: knowledge of environmental issues, sustainable practices and commitment toward environmental sustainability. The cognitive, regulatory and normative elements of the institutional environment are strongly linked to positive managerial attitudes toward environmental sustainability, which in turn, positively influences the firm’s overall ESO. Managerial attitudes play a mediating role in the institutional environment–ESO linkages. The managerial, practical, research and policy implications of the research findings are discussed. (shrink)

We examine the important roles of two forms of capital—human and social—in the accumulation of critical resources that enable firms to adopt sound environmental management practices which contribute to better firm performance. Drawing on human and social capital theories and the resource-based view of the firm, we tested this proposition using data from a survey of 141 small manufacturing firms drawn from a survey of business enterprises in a metropolitan city in the southern region of the Philippines. The results of (...) our analysis using structural equation modelling-partial least square approach show that both human capital such as age, experience and education of managers of the firm and social capital such as external managerial ties and networks have significant and positive contribution to the environmental management resources of firms although the effects vary in magnitude. The accumulation of environmental management resources not only is positively linked to the adoption by firms of pro-environment practices but also fully mediates the effects of the two types of capital on the adoption of such practices. Pro-environment practices are positively linked to better performance outcomes. The findings underscore the need to account for the intangible and more tacit forms of capital such as managerial talent, knowledge, skills and social ties and networks in the wider debate on how small manufacturing firms in developing countries can address the pressing need to integrate environmental sustainability in business. (shrink)

This study investigates the influence of formal and informal institutions on firm innovation in transitional economies of Central and Eastern Europe (CEEs) by explicitly differentiating between corruption and bribery as distinct informal institutions. We integrate institutional theory and legitimacy theory to explain that the failure of formal institutions creates an environment of corruption which encourages firms to use bribes to facilitate economic exchange. We test our hypotheses on the innovation performance of a sample (n = 1603) of firms in 11 (...) CEEs. The results show that weak rule of law and ineffective business regulations in CEEs propagate the perception of corruption that inhibits firm innovation. However, the use of bribery enables firms to transform this environment of corruption into innovation outcomes. The policy and managerial implications of our research for differentiating between corruption and bribery and our findings that bribery acts as the glue that binds formal and informal institutions are fully discussed. (shrink)

This case illustrates the dilemma facing a medium-sized family business, EMME Logistics and Security Agency that wanted to do more for the victims of the 2013 Typhoon Haiyan. About a third of the company’s personnel had family in the hardest hit areas and were anxious to go to find out if their relatives had survived the wreckage caused by the strongest typhoon ever to hit landfall in the Phillipines. Committing the company’s resources to the relief operation would behampered by a (...) damaged infrastructure and the breakdown of civil order. There would also be significant costs associated with disrupting normal business operations and diverting resources. How much humanitarian assistance should businesses shoulder in response to such events? How should businesses better plan for such disasters? (shrink)

Business students from the three NAFTA countries were shown a possible Sexual Harassment scenario from Arthur Andersen's Business Ethics Program. They were asked to respond to a pre-questionnaire concerning the three characters' behaviors and possible actions and a post-questionnaire after writing a report from the points of view of the three characters in the scenario. The students were asked to consider whether the characters should report the possible harasser to their supervisor, and thus engage in whistle-blowing behavior, as well as (...) directly confront the harasser. Hypotheses are formulated for the three NAFTA countries based on Hofstede's cultural dimensions. There were significant differences, but in some cases not in the direction expected. Gender differences are also explored, but there were few significant differences. (shrink)

Business students from the three NAFTA countries were shown a possible Sexual Harassment scenario from Arthur Andersen’s Business Ethics Program. They were asked to respond to a pre-questionnaire concerning the three characters’ behaviors and possible actions and a post-questionnaire after writing a report from the points of view of the three characters in the scenario. The students were asked to consider whether the characters should report the possible harasser to their supervisor, and thus engage in whistle-blowing behavior, as well as (...) directly confront the harasser. Hypotheses are formulated for the three NAFTA countries based on Hofstede’s cultural dimensions. There were significant differences, but in some cases not in the direction expected. Gender differences are also explored, but there were few significant differences. (shrink)

Problem: Medical student mistreatment, as well as patient and staff mistreatment by all levels of medical trainees and faculty, is still prevalent in U.S. clinical training. Largely missing in interventions to reduce mistreatment is acknowledgement of the abuse of power produced by the hierarchical structure in which medicine is practiced. Approach: Beginning in 2001, Yale School of Medicine has held annual “Power Day” workshops for third year medical students and advanced practice nursing students, to define and analyse power dynamics within (...) the medical hierarchy and hidden curriculum using literature, guest speakers, and small groups. During rotations, medical students write narratives about the use of power witnessed in the wards. In response to student and small group leader feedback, workshop organizers have developed additional activities related to examining and changing the use of power in clinical teams. Outcome: Emerging narrative themes included the potential impact of small acts and students feeling “mute” and “complicit” in morally distressing situations. Small groups provided safe spaces for advice, support, and professional identity formation. By 2005, students recognized residents that used power positively with Power Day awards and alumni served as keynote speakers on the use of power in medicine. By 2010, departments including OB/GYN, surgery, psychiatry, and paediatrics, had added weekly team Power Hour discussions. Next Steps: The authors highlight barriers, benefits, and lessons learned. Barriers include the notion of clinical irrelevance and resistance to the word “power” due to perceived accusation of abuse. Benefits include promoting open dialogue about power, fostering inter-professional collaboration, rewarding positive role modelling by residents and faculty, and creating a network of trainee empowerment and leadership. Furthermore, faculty have started to ask that issues of power be addressed in a more transparent way at their level of the hierarchy as well. (shrink)

Business students from the three NAFTA countries were shown a possible Sexual Harassment scenario from Arthur Andersen’s Business Ethics Program. They were asked to respond to a pre-questionnaire concerning the three characters’ behaviors and possible actions and a post-questionnaire after writing a report from the points of view of the three characters in the scenario. The students were asked to consider whether the characters should report the possible harasser to their supervisor, and thus engage in whistle-blowing behavior, as well as (...) directly confront the harasser. Hypotheses are formulated for the three NAFTA countries based on Hofstede’s cultural dimensions. There were significant differences, but in some cases not in the direction expected. Gender differences are also explored, but there were few significant differences. (shrink)

Implementing Poincaré’s geometric conventionalism a scalar Lorentz-covariant gravity model is obtained based on gravitationally modified Lorentz transformations (or GMLT). The modification essentially consists of an appropriate space-time and momentum-energy scaling (“normalization”) relative to a nondynamical flat background geometry according to an isotropic, nonsingular gravitational affecting function Φ(r). Elimination of the gravitationally unaffected S 0 perspective by local composition of space–time GMLT recovers the local Minkowskian metric and thus preserves the invariance of the locally observed velocity of light. The associated energy-momentum (...) GMLT provides a covariant Hamiltonian description for test particles and photons which, in a static gravitational field configuration, endorses the four ‘basic’ experiments for testing General Relativity Theory: gravitational (i) deflection of light, (ii) precession of perihelia, (iii) delay of radar echo, (iv) shift of spectral lines. The model recovers the Lagrangian of the Lorentz–Poincaré gravity model by Torgny Sjödin and integrates elements of the precursor gravitational theories, with spatially Variable Speed of Light (VSL) by Einstein and Abraham, and gravitationally variable mass by Nordström. (shrink)