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

Recent Submissions

  • Sustainability and Green Economy in Developmental Paradigms: A Bibliometric Analysis of Scholarly Trends and Transformations

    Muhamad Subhi Apriantoro; Hesti Widyastuti; Afief El Ashfahany; Abdullah Alfikri Murtadla (Universitas KH Abdul Chalim, Prodi Ekonomi Syariah, 2024-07-01)
    This study aims to ascertain the trajectory and scope of green economy research inside Scopus-indexed papers. This research uses bibliometric analytic methodologies to investigate all publications cataloged in the Scopus database about the green economy within a sustainable development framework spanning 1990 to 2023. The data collected was analyzed using both Excel and r/r studio software. Vosviewer is a software tool that enables the simultaneous visual study of keyword occurrence and document extracts. The researcher identified 859 publications that align with the designated role, subject matter, and specified criteria. The findings of this study reveal a yearly growth rate of 17.98%, with the highest number of publications observed in the field of environmental science in the year 2022. China is the nation that exhibits the highest level of scholarly output in terms of publications associated with the Chinese Academy of Sciences. Lyulyof, o. He is widely recognized as a highly prolific author within the field of the green economy. The bibliometric analysis conducted was restricted to the utilization of Scopus data. This study did not consider other national and international datasets. This study offers a concise survey of the literature available to scholars engaged in academic research and presents suggestions for future research endeavors.
  • Towards EU Legislation on Human Rights Due Diligence: Case Study of the Garment and Textile Sector

    Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH) ; Ecole des Hautes Etudes Commerciales (HEC Paris)-Centre National de la Recherche Scientifique (CNRS); HEC Paris Research Paper Series; Dziedzic, Angelica; Leliivre, Ccline; Povilonis, Jonathan; Alemanno, Alberto; Morrow, Paige (HAL CCSD, 2017-05-30)
    This study assesses the legal feasibility of a EU instrument that would impose mandatory human rights due diligence (“HRDD”) requirements on companies in the garment and textile sector. The proposal serves as an example of a sector-specific approach to HRDD requirements, and could be modified to develop similar proposals in other sectors. The study also illustrates the differences between a sector-specific and a cross-sectoral approach by highlighting the implications of each in the following areas: legal bases, personal scope, and requirements and enforcement.
  • Nothing to fear: Strong corporate culture and workplace safety

    Finance, Vaasa; Accounting, Vaasa; Accounting, Helsinki; Haga, Jesper; Huthamäki, Fredrik; Sundvik, Dennis; Thor, Timmy (Springer New York LLC, 2024-04-15)
    In this paper, we investigate the link between corporate culture and workplace safety. Using a machine learning based measure of corporate culture and data on employee- and safety-related violations, we find that firms with stronger corporate culture are less likely to be penalized, incur lower regulatory fines, and have a reduced number of violations. As a potential channel, we document higher safety expenditures with stronger corporate culture. When we examine establishment-level data on actual injuries and illnesses, we find that firms with stronger corporate culture have significantly lower injury and illness rates. While shareholders have previously been found to benefit from a stronger corporate culture, we contribute with both research and practical implications on the positive effects of a strong corporate culture for employees and society at large.
  • Аналіз організації обслуговування на підприємствах ресторанного господарства (на прикладі ПрАТ «Тернопіль-готель»)

    Ратинський, Вадим Віталійович; Ratynskyi, Vadym; Тернопільський національний технічний університет вул. Руська, 56, м. Тернопіль, 46001, Україна; Шпак, Любомир Вікторович; Shpak, Liubomyr (Тернопільський національний технічний університет імені Івана Пулюя, 2024-07-04)
    Шпак Л. В. Аналіз організації обслуговування на підприємствах 
 ресторанного господарства (на прикладі ПрАТ «Тернопіль-готель»).
 Кваліфікаційна робота бакалавра (75 с., 11 рис., 14 табл., 26 літ. джерел) за
 спеціальністю 241 «Готельно-ресторанна справа». – Тернопільський
 національний технічний університет імені Івана Пулюя. Факультет економіки
 та менеджменту. – Тернопіль, 2024.
 Кваліфікаційна робота бакалавра присвячена аналізу організації 
 обслуговування на підприємствах ресторанного господарства.
 У розділах даної кваліфікаційної роботи було досліджено проблеми у 
 галузі ресторанної сфери та сучасні тенденції розвитку ресторанного бізнесу, 
 подано характеристику організації обслуговування в закладах громадського 
 харчування та проаналізовано напрями дослідження стану якості 
 обслуговування та перспектив їхнього розвитку на підприємств сфери
 ресторанної діяльності. Практична значимість роботи. Результати проведеного дослідження
 створюють основу для подальших досліджень й практичного вирішення
 проблем дослідження стану та перспектив функціонування підприємства 
 готельно-ресторанного господарства.
  • ETIKA I MORAL U POSLOVANJU

    Vukašinović, Anica; Vojvodić, Tajana (Sveučilište u Slavonskom Brodu. Odjel društveno-humanističkih znanosti.University of Slavonski Brod. Department of Social Sciences and Humanities., 2024-06-25)
    Etika potječe od grčke riječi „ethos“ koja označava običaje, ponašanja ili karakter, ali isto tako označava vrijednosti i pravila koja treba poštovati u svakodnevnom životu pojedinca. U novije doba etika je bila sve češći predmet razgovora među pojedincima, pa se tako i teoretičari uključuju u istraživanje tog predmeta. Etika se u poslovanju prvi puta pojavljuje šezdesetih godina 20. stoljeća, a u to vrijeme predstavljala je prava radnika, građanska prava i temeljna ljudska prava. Da je poslovna etika bitna kako bi poduzeće uspješno i pravedno poslovalo kako na tržištu tako i unutar kompanije prepoznala je to i INA d.d. koja je izdala svoj etički kodeks po kojemu ona svakodnevno posluje i kojega se trebaju pridržavati svi njeni zaposlenici, dobavljači, partneri i svi oni koji s njome stupaju u bilo kakav poslovni odnos. Ukoliko se sagleda etika u marketingu nažalost nema puno primjera iz Republike Hrvatske, no u radu su prikazana dva strana poduzeća koja u marketingu koriste etiku kako bi doprinijela razvoju cjelokupne civilizacije i pomogla onima kojima je to najpotrebnije i najbitnije. Dva strana poduzeća koja će biti spomenuta u radu su Toms i Dr. Bronner's. U radu su prikazani rezultati istraživanja s ciljem ispitivanja poznavanja pojmova etika i moral. Prikazana su razmišljanja ispitanika u Republici Hrvatskoj. Anketa je provedena pomoću Google forms, a u anketi je sudjelovalo 145 ispitanika. Prema rezultatima istraživanja je vidljivo kako je većina ispitanika upoznata s pojmom etike i što ona označava, no 68% ispitanika je na pitanje treba li svaki poduzetnik u svakoj situaciji postupiti po etičkim načelima odgovorilo sa da. Većina ispitanika smatra da je etika nešto što potječe prvo iz obitelji odnosno iz osobnog odgoja pojedinca. Provedeno anketiranje različitih skupina ispitanika pokazalo je kako većina ispitanika i dalje ne zna što točno označava pojam moral, i što on zapravo predstavlja kako u životu pojedinca, pa tako i u poslovanju.
  • POSLOVNA ETIKA I DRUŠTVENO ODGOVORNO POSLOVANJE MINISTARSTVA UNUTARNJIH POSLOVA REPUBLIKE HRVATSKE

    Kulaš Mirosavljević, Anita; Rašić, Roman (Sveučilište u Slavonskom Brodu. Odjel društveno-humanističkih znanosti.University of Slavonski Brod. Department of Social Sciences and Humanities., 2024-06-25)
    Poslovna etika i društveno odgovorno poslovanje više nisu samo fraze i pojmovi kojima se bavi teorija niti odraz posljednje mode već su sastavni dio korporativnog poslovanja. Društveno odgovorno poslovanje danas je sastavni dio načina poslovanja i funkcioniranja kako poduzeća tako i javnih službi i institucija. Poslovna etika kao najviši standard rada neizostavni je dio načina obavljanja posla. Ministarstvo unutarnjih poslova nije izuzetak, odnosno moglo bi se reći da je potreba najvišeg etičkog standarda i odgovornosti pred njima jer njihova glavna zadaća je služiti građanima i njihovo ponašanje i djela su stalno pod povećalom javnosti. Upravo radi toga je društveno odgovorno poslovanje integrirano u način rada i obavljanja dužnosti policijskih službenika. Da bi osigurali što kvalitetniji rad i profesionalnost u radu, MUP se dodatno brine o zaposlenicima. Jedna od aktivnosti kojima se brine za svoje zaposlenike jest i Zaklada policijske solidarnosti.
  • The Rangers FC liquidation and lessons learned in football finance

    Richford, Stephanie; James, Kieran (2024-06-17)
    In this essay we will discuss Glasgow Rangers FC (officially: Rangers Football Club), the Rangers’ liquidation of 2012, and how past events are affecting football finance moving forward. Additionally, we will demonstrate the moral behaviour of Rangers before and throughout the liquidation process. Rangers FC, one of Scotland’s biggest football clubs, then owned by Charles Green, faced problems with paying their taxes to Her Majesty’s Revenue and Customs (HMRC). Back on 31 October 2012, they owed millions in taxes. The HMRC recommended that liquidation be the appropriate course of action to safeguard taxpayers as Rangers owed millions in taxes that hadn’t been paid over the years. In the first author’s personal opinion, justice has not been served by Rangers. The consequences faced by both Gretna and Juventus are a lot harsher than those faced by Rangers. Rangers acted unethically throughout the whole process and weren’t punished appropriately.
  • Is There a Foreign Language Effect on Workplace Bribery Susceptibility? Evidence from a Randomized Controlled Vignette Experiment

    Fitzgerald, Jack; Stroet, Paul; Weissmueller, K.S.; van Witteloostuijn, Arjen (2024-06-13)
    Theory and evidence from the behavioral science literature suggest that the widespread and rising use of lingua francas in the workplace may impact the ethical decision-making of individuals who must use foreign languages at work. We test the impact of foreign language usage on individuals’ susceptibility to bribery in workplace settings using a vignette-based randomized controlled trial in a Dutch student sample. Results suggest that there is not even a small foreign language effect on workplace bribery susceptibility. We combine traditional null hypothesis significance testing with equivalence testing methods novel to the business ethics literature that can provide statistically significant evidence of bounded or null relationships between variables. These tests suggest that the foreign language effect on workplace bribery susceptibility is bounded below even small effect sizes. Post hoc analyses provide evidence suggesting fruitful further routes of experimental research into bribery.
  • Can Finance Be a Virtuous Practice? A MacIntyrean Account

    Rocchi, M. (Marta); Ferrero-Muñoz, I. (Ignacio); Beadle, R. (Ron) (2024-07-12)
    Finance may suffer from institutional deformations that subordinate its distinctive goods to the pursuit of external goods, but this should encourage attempts to reform the institutionalization of finance rather than to reject its potential for virtuous business activity. This article argues that finance should be regarded as a domain-relative practice (Beabout 2012; MacIntyre 2007). Alongside management, its moral status thereby varies with the purposes it serves. Hence, when practitioners working in finance facilitate projects that create common goods, it allows them to develop virtues. This argument applies MacIntyre’s widely acknowledged account of the relationship between practices and the development of virtues while questioning some of his claims about finance. It also takes issue with extant accounts of particular financial functions that have failed to identify the distinctive goods of financial practice.
  • An overview of empirical research on ethics in entrepreneurial firms within the United States

    Baucus, Melissa; Cochran, Philip L. (Business Ethics Network of Africa, 2016-02-16)
    Scholars recognise that entrepreneurs may encounter different ethical issues and pressures than managers in larger corporations. This has fostered empirical research aimed at assessing ethics in entrepreneurial settings in the United States. Our emphasis on empirical research with little attention paid to purely conceptual papers allows us to highlight the narrow definition of entrepreneurship used in the US and how US researchers distinguish between entrepreneurship and other types of small businesses. This differs greatly from many other countries, especially those in which researchers equate entrepreneurship with the study of small and medium sized enterprises (SMEs). Researchers in the US often distinguish ethics from corporate social responsibility (CSR), corporate social performance (CSP), stakeholder theory and stakeholder management with different theoretical models proposed in each of these areas. After discussing these various definitional issues, we review the empirical research on ethics in entrepreneurial firms, discussing what the results tell us, identifying gaps in prior research and concluding with recommendations for future research that draws more heavily on theoretical frameworks in the field of ethics.
  • UNVEILING ETHICAL HORIZONS: A CONTEMPORARY ANALYSIS OF MBA STUDENTS’ PERCEPTIONS ON BUSINESS ETHICS IN NEPAL

    krishna Khanal (18953446) (2024-07-03)
    Students are our future generation who are going to have substantial role in Nepal’s business and economy.The basic objective of this study is to understand where MBA students stand on ethical issues. This study was motivated by a need to understand the students better so that we can design our courses on business ethics more efficiently. We compare perceptions among groups of students based on their gender, work experience, age , prior exposure to ethics education and MBA specialization.
  • Distansarbetets påverkan på organisationskultur : En kvalitativ studie kring anställdas syn på organisationskultur

    Hynell, Melker; Larsson, Emil; Wiktorsson, Alva (Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2024)
    Detta är en kvalitativ studie vars syfte är att skapa en förståelse för hur distansarbete påverkar organisationskultur. Studiens resultat bidrar till en ökad förståelse och kunskap om dynamiken mellan organisationskultur och distansarbete. Den teori som användes för att analysera studiens resultat var Scheins tre nivåer av kultur. Dessa nivåer innefattar artefakter, uttalade värderingar och grundläggande antaganden. För att besvara studiens syfte och frågeställningar genomfördes nio semistrukturerade intervjuer med anställda på två olika företag inom revisions- och redovisningsbranchen. Av dessa nio var det fyra som arbetade majoriteten av arbetsveckan på distans och fem som arbetade majoriteten av tiden på plats. De områden som intervjuerna behandlade var bakgrund, organisationskultur, Scheins tre nivåer av kultur och distansarbete. Studiens resultat visade att det fanns vissa skillnader mellan de som arbetade på distans och de som arbetade på den fysiska arbetsplatsen i synen på organisationskulturen. Med hjälp av Scheins tre nivåer av kultur framkom det att det fanns några skillnader i artefakter, värderingar och prioriteringar och grundläggande antaganden. Det kunde även observeras att subkulturer verkar ha skapats bland de som arbetar på distans och att dessa subkulturer avviker ifrån den uttalade organisationskulturen som finns på kontoret.
  • The Routledge Handbook of Accounting Ethics 1st Ed

    Eileen Z. Taylor, Paul F. Williams (Routledge, 2024-07-05)
    The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.
  • ANALISIS DAMPAK DARI ERA DISRUPSI PADA PENERAPAN ETIKA BISNIS DAN AKSESIBILITAS INFORMASI

    Nawaf Leoisgi (18978410); Kelvin Stevanus (18978448); Muhammad Arya Wijaya (18978450); Rahmat Razali Ramdan (18978453); Rumapea Devi Yanti (18978454); Dewi Wulan Sari (18978455) (2024-07-05)
    The era of disruption, characterized by rapid advancements in information technology, has brought significant changes to the business world, particularly in terms of business ethics and information accessibility. The aim of this research is to identify and analyze the impact of this era of disruption, focusing on ethical principles in information technology and the arising ethical issues. These issues include data confidentiality and security, data protection rights, the transition to technology, cybercrime, and intellectual property piracy. Using a qualitative approach through case studies and in-depth interviews with various companies that have undergone digital transformation, this research examines how companies can help maintain data confidentiality and security amidst increasing cybercrime threats. Individual privacy rights are also an important issue that requires special attention, and companies need to be transparent about their data collection and usage. The use of automation and AI raises ethical dilemmas related to the reduction of human labor, necessitating a strategic balance between technological efficiency and social responsibility. Moreover, companies must increase their investment in cybersecurity and strengthen intellectual property protection to prevent digital piracy. This study explores several strategic measures that companies can take to address these ethical issues, including developing ethics and security policies, enhancing transparency, employee training, collaborating with third parties, and suggesting other steps. By taking these measures, companies are expected to maintain business integrity and consumer trust during disruptions. In summary, the era of disruption demands that companies quickly adapt to new ethical challenges while maintaining high ethical standards to preserve their reputation and consumer trust. It is crucial for companies to take the right strategic steps to address existing challenges and leverage the opportunities presented by advances in information technology.
  • The role of cultural factors in green supply chain management practices: a conceptual framework and an empirical investigation

    Sadia Iddik (Emerald Publishing, 2024-07-01)
    Purpose – The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research. Design/methodology/approach – Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions. Findings – The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives. Research limitations/implications – The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks. Practical implications – The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc. Social implications – This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area. Originality/value – To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.
  • Business Ethics: A Textbook with Cases 9th Edition

    William H. Shaw (Cengage, 2024-07-05)
    BUSINESS ETHICS, 9th Edition is a comprehensive and practical guide that will help you with real life ethical issues that rise in the business world. It will assist you through the process of developing the critical thinking and analytical skills needed to successfully navigate the unique set of problems that emerge when ethics and commerce collide. This book focuses on key ethical concepts and emphasizes the real world importance of critical topics such as the nature of morality, major theories of ethics and economic justice, and competing views of capitalism and corporate responsibility. It is thorough, flexible, and designed to bolster student involvement with the material for better comprehension and understanding.
  • PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN HUMAN CAPITAL MANAGEMENT PT PERUSAHAAN GAS NEGARA TBK

    Nazwa Nurshadrina; Siti Rahmawati (Universitas Nusa Cendana, 2024-07-01)
    PT Perusahaan Gas Negara Tbk (PGN) had a strong organizational culture and a focus on employee job satisfaction, demonstrating that effective human resource management contributed to the company's operations and the achievement of strategic goals. This satisfaction was the result of excellent Human Capital Management (HCM), which provided strategies and practices to improve performance and achieve company goals. This research aims to analyze the influence of organizational culture and job satisfaction on the performances of HCM employees of PT Perusahaan Gas Negara Tbk using descriptive analysis methods, Structural Equation Modeling- Partial Least Square (SEM-PLS), and simultaneous tests. The sampling method used is non-probability sampling with a saturated sampling type. The research result showed that the organizational culture, job satisfaction, and performances of HCM employees of PT Perusahaan Gas Negara Tbk are categorized as high. Organizational culture affected performance, job satisfaction had no effect on performance, and simultaneously, organizational culture and job satisfaction affected performance. 
 Keywords: Job Satisfaction; Organizational Culture; Performance
  • CSR website disclosure : the influence of the upper echelons

    Everaert, Patricia; Bouten, Lies; Baele, Annelien (2019)
    Purpose Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO's ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO's perception of the importance of CSR (i.e. the extent of the CEO's detachment from the stockholder-oriented logic and attachment to the stakeholder-oriented logic). Design/methodology/approach First, a survey was sent to CEOs of large unlisted Belgian companies. Its intention was to assess CEOs' ethical ideology along the idealism and relativism dimensions and their perceptions on the importance of CSR (PRESOR-detachment-from-stockholder view; PRESOR-attachment-to-stakeholder view), and to gather some demographics. Second, a content analysis of corporate websites was conducted so as to classify companies as being either CSR disclosing or non-disclosing. Third, the annual accounts of these corporations were investigated and follow-up phone calls were conducted to obtain data on managerial discretion (MD). Findings CEOs' ethical ideology influences the degree to which they detach from the stockholder-oriented logic and attach to the stakeholder-oriented logic. Moreover, when MD is high, the degree of these CEOs' attachment to the stakeholder-oriented logic is the factor that influences the presence of CSR disclosure on their corporate websites. Finally, CEO's idealism indirectly influences the presence of CSR disclosure through the effect of idealism on the degree to which CEOs attach to the stakeholder-oriented logic. Originality/value This paper shows that, when MD is high, CEOs' values and perceptions influence CSR disclosure decisions. This study thereby enhances our knowledge regarding the internal drivers of CSR disclosure practices and offers UET as a lens through which the importance of CEOs' personal characteristics in the decision-making process might be further explored.
  • How perceived corporate social responsibility and consumer brand preference are linked in pre-emerging economies: the role of brand credibility and brand attitude

    Phillip Dangaiso; Paul Mukucha; Divaries Cosmas Jaravaza; Forbes Makudza (Taylor & Francis Group, 2024-12-01)
    Despite the inclusive beneficiation inherent in Corporate Social Responsibility (CSR), emergent literature suggests that it has become a serendipitous differentiation strategy. However, scarce in pre-emerging economies are integrated and robustly tested models linking the CSR dimensions to consumer brand preference. Based on the sustain-centric model, this research examines the impact of perceived economic, social and environmental CSR on corporate brand credibility, consumer brand attitude and consumer brand preference. A causal research design enrolling a Covariance-Based Structural Equation Modelling (CB-SEM) methodology is employed to examine the proposed structural relationships in IBM SPSS AMOS (used under license). Using convenience sampling, customers in the telecommunications sector in Harare were sampled and 266 valid responses estimated model parameters. Positive and significant effects were observed between the dimensions of CSR (perceived economic, environmental and social CSR), corporate brand credibility and consumer brand attitude, save for environmental CSR and consumer brand attitude. Corporate brand credibility positively and significantly influenced both consumer brand attitude and consumer brand preference whilst the positive impact of consumer brand attitude on consumer brand preference was also evident. Our research also contributes that consumers in developing economies relatively score lower in the environmentalism orientation index as the causal link between environmental CSR and consumer brand attitudes did not confirm a positive and significant impact. This paper enlightens corporate managers on the influence of CSR on brand acceptance in consumer markets. Further, it also demonstrates the relative impacts of the CSR dimensions, providing a proxy for resource allocation on competing CSR projects.

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