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1. Proceedings of the International Association for Business and Society: 2007
Ben Wempe

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2. Proceedings of the International Association for Business and Society: 2007

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3. Proceedings of the International Association for Business and Society: 2007
Jeanne M. Logsdon

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4. Proceedings of the International Association for Business and Society: 2007

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5. Proceedings of the International Association for Business and Society: 2007

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6. Proceedings of the International Association for Business and Society: 2007

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business ethics

7. Proceedings of the International Association for Business and Society: 2007
Miguel Alzola

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The dominant academic paradigm and the main inspiration of anticorruption policies is the economic theory of corruption, according to which anticorruption policies should be focused on raising the costs associated with corrupt behavior. In this article, I provide three reasons to explain why anticorruption interventions in organizations inspired by the economic theory of corruption frequently fail. I contribute to the current literature by integrating the literature on constructive deviance, on personality psychology, and on managerial biases in ethical decision-making into the study of corruption and into the design and implementation of anticorruption interventions. Research propositions are advanced. Research and practice implications are discussed.
8. Proceedings of the International Association for Business and Society: 2007
Scott R. Colwell, Michael J. Zyphur

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Over the last decade, the news media have reported on corporate scandals involving high-profile organizations such as Arthur Anderson, AOL Time Warner,Enron, Halliburton, Kmart, and Xerox. In 2001, the Conference Board of Canada noted that supplier relationships represent some of the most common ethical problems in the private sector, and estimated that 95% of corporations in the United States and 86% of corporations in Canada have implemented ethical codes of conduct and are espousing their commitment to building relationship with ethical suppliers. While a significant amount of research on corporate ethics has been published (for examples see Akaah and Riordan 1989; Cullen et al. 2003; Román and Ruiz 2005; Schminke et al. 2005; and Weaver et al. 1999a, 1999b), what still remains unknown is how and when a supplier’s ethical code of conduct matters to the buyer making decisions regarding their choice of suppliers.
9. Proceedings of the International Association for Business and Society: 2007
Paul Dunn, Anamitra Shome

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This study finds cultural divergence among business students from Canada and the People’s Republic of China. The Chinese and Canadian students, regardless of gender, exhibit different ethical attitudes towards questionable business practices. Also, the Canadian students, especially the women, demonstrate a stronger social desirability bias (a tendency to deny socially unacceptable actions and to admit to socially desirable ones) than do the Chinese business students. Finally, this bias causes respondents to increase their assessment of the un-ethicality of questionable business activities.
10. Proceedings of the International Association for Business and Society: 2007
Carolyn Erdener, Pedro Gabriel Márquez Pérez, Joaquin Flores Mendez

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International business enterprises face a number of ethical issues when conducting business in unfamiliar parts of the world, especially in places wherecorruption is deeply rooted. This is the situation in Latin America - a highly heterogeneous region characterized by cultural complexity, inconsistencies, andcontradictions at multiple levels of society, with implications for business ethics that are potentially as troubling to outsiders as they are opaque.We briefly indicate the relevant academic literature on this subject, noting that studies of business ethics in Latin America are surprisingly sparse, fragmented, and uneven in comparison with the abundance of published research on business ethics and values in other world regions. Given the importance of Latin American markets, production capacity, raw materials, and economic growth, we identify this situation as a challenge and opportunity for business ethics researchers. Examination of these issues contributes new information and insight into the realities of doing business in emerging market countries and is critical on a theoretical as well as a practical level.
11. Proceedings of the International Association for Business and Society: 2007
Carolyn Erdener, Pedro G. Márquez Pérez, Joaquin Flores Mendez

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This paper describes a novel diagramming technique that we have found useful for highlighting differences in the work values of countries located within a single cultural region, followed by a brief demonstration of its application to countries in two regions (Latin America and the Mediterranean) with regard to managing corruption. We also indicate a few of the various ways that this technique can be used, such as to identify similarities between countries that are not in the same cultural region, yet have one or more important cultural characteristics in common which set them apart from others in their respective regions.The paper directs attention to the practical and theoretical significance of intra-regional cultural differences that may be taken for granted by insiders to the region, while being overlooked by others. We hope that the introduction of this diagramming technique will stimulate further conceptual and empirical exploration of the potential significance of intra-regional cultural differences for international business ethics, as a preliminary step towards development and delivery of organizational interventions to manage the ethical frictions generated by critical differences in beliefs, attitudes, norms and values internationally.
12. Proceedings of the International Association for Business and Society: 2007
Yves Fassin, Annick Van Rossem, Marc Buelens

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Recent academic articles point to an increased vagueness and overlapping of the concepts around business ethics and corporate responsibility. However, the perception of these notions in the entrepreneurial world can differ from the original academic definitions. The aim of this exploratory study is to uncover how the small business entrepreneur understands these various concepts. For this analysis, the Repertory Grid Technique (RGT) is used, a method with limited applications in the business and society field. Our findings partially reject the confusion in terminology in academic literature. Entrepreneurs, pragmatically and rather clearly differentiate the various corporate responsibility and business ethics related concepts.
13. Proceedings of the International Association for Business and Society: 2007
Michael Gonin

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The question of the legitimacy of the business world has received more attention in recent years, often leading to a call to 'increase' the moral thinking ofeconomic actors. I argue however that the latter has not decreased. Relying on Kohlberg's model of moral development, I suggest that most actors still show a conventional level of moral thinking, i.e., abide by the standards prevailing in their environment. What has however changed are those standards. In consequence, I suggest that solving the actual legitimacy crisis requires a change of the norms of the business system, more than an increase of managers' morality. Leaders ready to set new standards and to develop alternative business research and teaching paradigms are needed.
14. Proceedings of the International Association for Business and Society: 2007
J. Brooke Hamilton III, Stephen B. Knouse, Vanessa Hll

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Management practitioners and scholars have worked diligently to identify methods for ethical decision making in international contexts. In this paper we offer sixheuristic questions to help corporate managers resolve cross-cultural ethical conflicts involving questionable business practices in a host country. Our aim is to provide practical guidance for discussion within a firm on whether or not to do business the firm’s way, the host’s way or refrain from doing business there (the highway).
15. Proceedings of the International Association for Business and Society: 2007
Howard Harris Orcid-ID

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Australia’s monopoly grain exporter, AWB, was the largest provider of kickbacks to Saddam Hussein’s regime under the United Nations Oil-for-Food program.The full extent of AWB’s complicity and the failure of its corporate culture became apparent as a result of two inquiries, commissioned by the United Nations and the Australian Government, both of which operated with almost complete transparency. The paper examines the nature of transparency – as virtue, duty, technique and outcome – and uses the Oil-for-Food inquiries as a case study to show how transparency has exposed unethical behavior and brought about organizational change. Some potentially damaging effects of transparency and the implications for business and society are also discussed.
16. Proceedings of the International Association for Business and Society: 2007
Sefa Hayibor

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Kruger and Dunning (1999) presented evidence that metacognitive deficiencies in three “domains” (humour, logic, and grammar) are related to individuals’ perceptions that they are “above average” in terms of their competence in those domains. This paper documents a presentation and ensuing discussion concerning the possibility of extending the work of Kruger and Dunning to the domain of ethics.
17. Proceedings of the International Association for Business and Society: 2007
Olivier Herrbach, Karim Mignonac, Nathalie Richebé

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“Irregular auditing” are actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. The paper presents the results of an empirical study of the reasons given by auditors for their own irregular auditing. It is based on a questionnaire survey of 170 audit seniors working in Big Four audit firms in France. The study uses Schlenker’s (1997) triangle model of responsibility as the theoretical framework to analyze the respondents’ explanations of their behavior.
18. Proceedings of the International Association for Business and Society: 2007
Vanessa Hill, Conrad C. Daly

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This paper suggests that research and theory regarding the development of global codes of conduct would be informed by political theory. Charles Taylor’s (1992) essay Politics of Recognition acknowledges that successful relationships among nations results from mutual respect and esteem among different cultures for each other. The same may be the case for the successful development of universal code of ethics for Multinational Enterprises.
19. Proceedings of the International Association for Business and Society: 2007
Anita Leffel, James Lackey

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The primary purpose of this study was to investigate similarities and differences in values between business students and business people already in the workplace. The values we investigated were described by Schwartz (1994) as “basic human values” and specifically, are: power, achievement, hedonism, stimulation, self direction, universalism, benevolence, tradition, conformity, and security. Results show that both populations viewed universalism, stimulation, self-direction and security similarly, and placed importance of the values of benevolence, achievement, hedonism, power, and tradition differently.
20. Proceedings of the International Association for Business and Society: 2007
Thomas Taro Shinozaki Lennerfors

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This paper develops the references to an “ancient understanding of corruption” that some authors writing about corruption make. The paper reviews these texts and develops an understanding of corruption related to Alasdair MacIntyre’s critique of modernity and relates it to the anthropological tradition of gift-giving stemming from Marcel Mauss. It shows how the ancient understanding of corruption can be used by reading interviews of project managers working at a Swedish orderer of construction work. In this context the central concept is integrity, which means immutability, and is manifested as a focus on autonomy and constancy.