The Collection "Business Ethics" contains resources about major themes in Business and Economic Ethics.

Recent Submissions

  • Monti di Pietà of 1500 and the Islamic banks as models of common good

    Dipartimento di Studi Aziendali ed Economici; 513; Facolta' di ECONOMIA (2021-05-31)
  • Islamic Bank: A Bank of Ethics in Compliance with Corporate Social Responsibility

    Naheeda Ali; Kanwal Iqbal Khan; Salman Naseer (CSRC Publishing, 2022-06-01)
    Purpose: This paper aims to shed light on the issue's prospects, as ethics in Islamic banking may become another distinguishing factor when compared to its conventional counterpart. This comparative research will compare co-operative banks that emphasize ethical operations to Islamic banking in Pakistan. Although ethics in other countries' co-operative banks has become a new market segment and succeeded because it drew many new customers who wanted to engage in a morally sound investment, Islamic banks continue to concentrate only on sharia. 
 Design/Methodology/Approach: The qualitative method is used in this study by analyzing statutes, particularly Islamic jurisprudences, local and international protocols, conventions, and treaties 
 Findings: In this work, it shows that ethics has the potential to make Islamic banking a full-fledged financial system if it is used as one of Islam's three pillars. 
 Implications/Originality/Value: In the Islamic economy, Islamic banking is unquestionably at the forefront. Along with Faith (Aqidah) and Islamic Legal Jurisprudence (Sharia), Ethics (Akhlak), as in corporate social responsibility, is a core part of Islam that doesn't get as much attention as it should. An Islamic bank should primarily concentrate on sharia despite balancing those three pillars. In practice, a business with a high ethical standard must be profitable, legal, honest, and ethical while also considering long-term sustainability.
  • Strategi Media Televisi dalam Menjalankan Corporate Social Responsibilities Jembatan Asa SCTV

    Bagoes Arie Oetomo; Enda Surya (Universitas Medan Area, 2021-01-01)
    This study aims to know television in carrying out the CSR program of Jembatan Asa SCTV. The research method used is a qualitative method, using interview techniques with resource persons SCTV Corporate Communication. The targets of this CSR program are residents of Sipak Village, Jasinga District, Kab. Bogor. In this research, it was found that the strategy used for CSR. The Asa Bridge is an introduction to society or beliefs, selecting messages, determining methods as well as selecting and selecting media. However, the communication strategy included in the measured evaluation has not been carried out properly by SCTV. The conclusion of the research is that for the implementation of a good CSR program from planning to implementing it is not easy, good communication, good coordination, as well as qualified cooperation, within the company or external needs between companies and with interests is needed. The results and benefits obtained from the CSR program must be disseminated to the public for accountability and corporate transparency. Communication carried out in the CSR Asa SCTV program is carried out through a series of methods and activities to reach the target audience as the beneficiaries of the CSR program.
  • The Five Constants : a Confucian business model for the hospitality industry

    School of Hotel and Tourism Management; Chon, K; Hao, F (SAGE Publications, 2022-06-09)
    202206 bckw
  • Why Do Companies Engage in Sustainability? Propositions and a Framework of Motivations

    Marco F. Simões-Coelho (12808150); Ariane Roder Figueira (12808153) (2021-06-01)
    ABSTRACT This article proposes a framework of corporate motivations for sustainability based on the study of sustainability engagement most prevalent in the different UN-defined macro-regions. Four main motivations were uncovered in the literature: Legitimacy - the perception that the actions are appropriate within a system of norms and beliefs; Market Success - increase in turnover, brand equity, or innovation due to sustainable practices; Process Improvement - sustainability-oriented optimization of processes; and Social Insurance - preemptive insurance against reputation or goodwill losses. Field articles were selected via a bibliometric review to develop the propositions. They indicate which motivations are of more academic concern in general and in Asia, Africa, Europe, Latin America and the Caribbean, Northern America, and Oceania. Legitimacy appears as the most prevalent motivation, followed by Market Success. More developed regions tend to have more studies on Market Success, while Social Insurance seems linked to less developed markets, where corporations must provide access to needs beyond their business.
  • Vastuullisuusraporttien varmennuksen eettiset haasteet : merkittävyys ja hallinta

    Lappeenrannan-Lahden teknillinen yliopisto LUT; Lappeenranta-Lahti University of Technology LUT; Yildiz, Elif (2022-06-06)
    Tämän tutkimuksen tavoitteena oli tutkia vastuullisuusraporttien varmennuksen eettisten haasteiden merkittävyyttä ja hallintaa. Eettisiä haasteita käsiteltiin perustuen tilintarkastajien mielipiteisiin. Tässä tavoitteena oli selvittää tilintarkastajan roolia ja asennetta eettisiä haasteita kohtaan. Haastateltavaksi valittiin tilintarkastajat, joilla oli kokemus varmennuksesta. Tutkimus toteutettiin laadullisena tutkimuksena. Tutkimusaineisto kerättiin puolistrukturoidun teemahaastattelun avulla. Haastateltiin kaksi tilintarkastajaa. Tutkimusaineisto analysoitiin sisältöanalyysin avulla. 
 Tutkimuksen tulokset osoittavat, että eettisistä haasteista merkittävimmät ovat läheiset asiakassuhteet, konsultointipalvelut ja johdon rooli. Tilintarkastajat pitävät asiakkaan tuntemista tärkeänä tekijänä laadukasta varmennusta varten. Konsultointipalveluja tarjotaan asiakkaan aloitteesta sen vastuullisuuden kehittämiseksi. Johto nimittää varmentajan ja päättää varmennuksen kohteesta ja laajuudesta. Nämä haasteet ovat merkittävimmät, koska tiedetään, että omalla ammatillisella ja eettisellä pätevyydellä on tärkeä rooli ja suora vaikutus. Merkittävimpiä eettisiä haasteita pyritään hallitsemaan standardeihin perustuvien velvoitteiden sekä tilintarkastusyhteisön omien järjestelmien ja ohjeistusten avulla. Tilintarkastaja on velvollinen noudattamaan näitä.
  • An analysis of impacts of COVID-19 on salary cap allocation and performance in the National Football League

    Houser, Abai (Scholarship @ Claremont, 2022-01-01)
    Professional sports are one of the most successful industries in the world. The live spectacle and in-person nature make sporting events a unique and individual experience. COVID-19 shifted how athletic events were operated, financed, and viewed, thereby changing leagues as well. The National Football League was one of the last sports to start its season during 2019 and 2020, setting the stage as the only league to not isolate its players in a safe operating space. This paper studies the effects of COVID-19 on the salary cap management of teams after the pandemic. The findings suggest that financial metrics analyzed were not statistically significant in the relationship between financial metrics for that season. I analyze the effects by gathering data from various financial and performance metrics in the National Football league before and after the pandemic.
  • Investigating the predicting role of COVID-19 preventive measures on building brand legitimacy in the hospitality industry in Tanzania: mediation effect of perceived brand ethicality

    David Amani; Ismail Juma Ismail (SpringerOpen, 2022-06-01)
    Abstract The COVID-19 pandemic undesirably affected the hospitality industry, and therefore, preventive measures have been advocated as crucial when revitalizing or rejuvenating the industry. This study investigated the interplay of predicting role of COVID-19 preventive measures, perceived brand ethicality, and brand legitimacy in the hospitality industry in Tanzania during the period of reviving the industry. Furthermore, the study examines the mediating role of perceived brand ethicality in the relationship between COVID-19 preventive measures and brand legitimacy. Data were collected from a total of 405 customers of hospitality organizations recruited via an on-site survey. Data analyses were done using structural equation modeling. Overall, the results have shown that COVID-19 preventive measures had a direct positive effect on brand legitimacy. Additionally, COVID-19 preventive measures could enhance brand legitimacy indirectly via perceived brand ethicality. The study has significant implications for different hospitality organizations and operators in Tanzania and other countries during post the COVID-19 period.
  • Creative accounting: Some ethical issues of macro- and micro-manipulation

    Universitat Pompeu Fabra. Departament d'Economia i Empresa; Gowthorpe, Catherine; Amat Salas, Oriol (2004-04-01)
    This paper examines two principal categories of manipulative behaviour. The term
 'macro-manipulation' is used to describe the lobbying of regulators to persuade
 them to produce regulation that is more favourable to the interests of preparers.
 'Micro-manipulation' describes the management of accounting figures to produce a
 biased view at the entity level. Both categories of manipulation can be viewed as
 attempts at creativity by financial statement preparers. The paper analyses two
 cases of manipulation which are considered in an ethical context. The paper
 concludes that the manipulations described in it can be regarded as morally
 reprehensible. They are not fair to users, they involve an unjust exercise of
 power, and they tend to weaken the authority of accounting regulators.
  • California Senate Bill 826: Implications on Female Executive Compensation and Representation

    Dion, Elizabeth Ann (University of New Hampshire Scholars' Repository, 2022-01-01)
    In 2018, the State of California passed Senate Bill 826, requiring that all public companies headquartered within the state have at least one female on the board of directors. Prior literature has identified a significant connection between female board representation and the impact on female executives and their pay. The prominence of female leaders has been shown to enable fellow females to pursue leadership positions. In addition, prior studies have found that female board members have encouraged an increase in female executives, and an increase in female executive pay has been identified due to the role of the board in compensation decisions. This study analyzed the impact of California Senate Bill 826 and the impact on both the number of female executives and the gender pay gap in response to an increase in female members of the board. Using data from California public companies, correlational and graphical analysis will be used to evaluate representation and compensation trends between 2015 and 2020. This study found a substantial impact on the increase in female executive positions, particularly after the announcement of the Bill in 2018. There were also noticed impacts on the pay gap between male and female executives and the reduction in the difference for firms who were not in compliance. Further analysis of this study can be utilized to evaluate the impact of the bill in future years, as there are additional requirements for female board representation based on firm size.
  • Global Circles Reflection:: Hybrid Lifestyle

    Billing, Laura (Indiana University East, 2022-06-01)
                The overall purpose of this research paper is to reflect on and analyze the Global Circles program while also addressing the public issues within companies and how stakeholders can handle these. I accomplish this through my participation in Global Circles, additional research, and the analysis of stakeholder theory and ethical reasoning. Through this, we are able to see the major current public issues and the steps that are being taken to solve them in a hybrid world, where the post pandemic work environment is virtual and in person.
  • Creative accounting: Nature, incidence and ethical issues

    Universitat Pompeu Fabra. Departament d'Economia i Empresa; Amat Salas, Oriol; Gowthorpe, Catherine (2004-04-01)
  • Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

    Universitat Pompeu Fabra. Departament d'Economia i Empresa; Oliveras, Ester; Amat Salas, Oriol (2003-12-01)
  • The ethics of creative accounting

    Universitat Pompeu Fabra. Departament d'Economia i Empresa; Amat Salas, Oriol; Blake, John; Dowds, Jack (1998-12-01)
  • The ethics of creative accounting: Some Spanish evidence

    Universitat Pompeu Fabra. Departament d'Economia i Empresa; Amat Salas, Oriol; Blake, John; Oliveras, Ester (2000-03-01)
    'Creative accounting' involves accountants in making 
 accounting policy choices or manipulating transactions in 
 such a way as to give the impression in the accounts 
 that they prefer. While regarded as unethical by most 
 observers, a defence of creative accounting can be based 
 on the ability of the users of accounts to identify bias 
 in accounting policy choices and make appropriate adjustments.
 In this paper we take the example of the Barcelona Football 
 Club where the club management made three key accounting 
 policy choices that presented a favourable position, and a 
 supporters' club presented an alternative report choosing 
 three alternative accounting policies that presented an 
 unfavourable position. We presented each of these financial 
 reports to one of two groups of Spanish bank loan offices, 
 with supporting notes making the impact of the accounting 
 policy choices clear. We found that the more favourable set 
 of accounts was significantly more likely to attract a positive 
 response to a loan request.
 This result undermines the defence for creative accounting, 
 based on the ability of users to identify manipulation.
  • Sustainability based careers and graduate prospects

    Gamlath, Suresh (2022-05)
    The United Nations Sustainable Development Goals aim to create a sustainable global future through seventeen inter-related objectives that encompass the environment, social justice, and good governance. Countries are deploying national programmes to meet their sustainable development targets. Sustainability-based career roles are being created at a rate faster than employers can fill them. Recent evidence suggests that employment in sustainability sectors and related professions can provide more favourable opportunities for graduates seeking their first job. Universities are also called upon to do more about sustainability. They are increasingly coming under scrutiny from students as to their sustainability performance. Embedding sustainability in the curriculum and linking it to employability is needed to ensure the relevance of higher education to students and employers. Educators must also consider the efficacy of their pedagogy in teaching sustainability.
  • Identificación de las causas que han impactado la implementación efectiva de los códigos de ética y conducta profesional en los gerentes de proyectos de ingeniería en Colombia.

    Rolón Ramírez, Martha Edith; Villamil Cardona, Paula Andrea; Sánchez Julio, Nicole Camila (2022-06-01)
    El presente trabajo tiene como finalidad contribuir a la identificación de las causas que han impactado la implementación efectiva de los códigos de ética y conducta profesional en los gerentes de proyectos de Ingeniería en Colombia. La necesidad surge del análisis de proyectos desarrollados en los últimos 5 años en los que se identifican algunos casos que afectan el buen nombre de la gerencia de proyectos de ingeniería en nuestro país. La carencia del cumplimiento de los códigos de ética y conducta profesional ha desarrollado un problema social y económico para el país, esto se refleja en actos de corrupción, entendiendo la corrupción de acuerdo con la definición de la Real Academia Española como “En las organizaciones, especialmente en las públicas, práctica consistente en la utilización indebida o ilícita de las funciones de aquellas en provecho de sus gestores” (Española, s.f.).
  • A Longitudinal Assessment of Corrective Advertising Mandated in <em>United States v. Philip Morris USA, Inc.</em>

    Berry, Christopher; Burton, Scot; Kees, Jeremy; Andrews, J. Craig (e-Publications@Marquette, 2021-07-01)
    Due to the ethical breaches of tobacco companies over a 50-year period, a U.S. Court ruled in United States v. Philip Morris USA, Inc. that major U.S. tobacco companies had misled consumers and the government about tobacco’s addictiveness, effects of environmental (secondhand) smoke, marketing targeted at adolescents, and deceptive practices related to harmfulness of smoking. We address the actions of the tobacco companies based on the consumer’s right to be informed and values for ethical corporate behavior, and we draw from psychological theories and the smoking literature to develop our conceptual framework and test the effectiveness of the ensuing corrective advertising campaign mandated in the Court decision. We use a quota sample of 470 smokers and non-smoker participants in a longitudinal study to test the impact of the corrective advertising campaign on key antismoking beliefs from the campaign. Results reveal that the corrective ad campaign has not been successful in affecting smokers’ or non-smokers’ antismoking beliefs. However, differences are found between smokers’ and non-smokers’ beliefs about the adverse health effects of smoking, effects of secondhand smoke, and tobacco company deceptiveness, with these beliefs being stronger for non-smokers. Smokers’ weaker beliefs about the effects of secondhand smoke are viewed as particularly problematic, given the established health risks. We address the implications of the ethical breaches and the corrective advertising attempt to address the deception identified by the Court.
  • Explaining Professional Ethical Priorities in Auditing using the Delphi Fuzzy Approach

    Mohammad Karimabadi; Zohreh Hajiha; Hossein Jahangirnia; Reza Gholami Jamkarani (Ferdowsi University of Mashhad, 2022-01-01)
    The bankruptcy of international firms is due to accounting fraud ignorance that finally arises from the decline of morality and forgetting the auditing mission as a self-governing profession. The basis of most auditing performances should be assessed in the behaviours and values of auditors, so professional behaviour and its consequences are among the main research topics in organisational areas. This paper aims to explain the priorities of professional ethics in auditing using the Fuzzy Delphi Approach. In this paper, the Fuzzy Delphi Technique is applied as one of the scientific analysis techniques to reach a consensus among panel members (scholars) for determining the dimensions and indicators of professional behaviour code. To collect the research data, a 25-item questionnaire is designed using the previous studies' results. An interview is sent for the panel members, including scholars and specialists with PhD in accounting and 5 years of work experience with research records. The obtained results are analysed using the Fuzzy Delphi Technique. Five aspects and their subsequent indicators are detected under environmental, organisational, social, ethical values, and personality trait components. These subsections can direct the managers and planners to develop professional ethics.
  • The 10 laws of trust : building the bonds that make a business great

    Internet Archive; Peterson, Joel Clinton, author (New York : AMACOM, American Management Association, 2016-01-01)
    xv, 126 pages ; 22 cm

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