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Codes of Conduct for Multinational Corporations: An Overview

Description: The U.S. economy has grown increasingly interconnected with other economies around the world, a phenomenon often referred to as globalization. Over the past 20 years, multinational corporations and nations have adopted voluntary, legally enforceable, and industry-specific codes of conduct to address concerns over the economic, social, and political impact of this phenomenon. Congress will continue to play a pivotal role in addressing the large number of issues regarding internationally applied corporate codes of conduct that remain to be negotiated.
Date: February 14, 2011
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department

SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Description: Issues regarding the Congressional appeal of the January 27, 2010 SEC-published 'Commission Guidance Regarding Disclosure Related to Climate Change', which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses.
Date: May 24, 2012
Creator: Shorter, Gary
Partner: UNT Libraries Government Documents Department

Institutionalization of Ethics: a Cross-Cultural Perspective

Description: Business ethics is a much debated issue in contemporary America. As many ethical improprieties gained widespread attention, organizations tried to control the damage by institutionalizing ethics through a variety of structures, policies, and procedures. Although the institutionalization of ethics has become popular in corporate America, there is a lack of research in this area. The relationship between the cultural dimensions of individualism/collectivism, power distance, uncertainty avoidance, and masculinity/femininity and the perceptions of managers regarding the institutionalization of ethics is investigated in this study. This research also examined whether managers' level of cognitive moral development and locus of control influenced their perceptions. Data collection was performed through a mail survey of managers in the U.S. and India. Out of the 174 managers of American multinationals who responded to the survey, 86 were Americans and 88 were Indians. Results revealed that managers' perceptions were influenced by the four cultural dimensions. Managerial perceptions regarding the effectiveness of codes of ethics and the influence of referent groups varied according to their nationality. But, managers from both countries found implicit forms of institutionalizing ethics, such as organizational systems, culture, and leadership to be more effective in raising the ethical climate of organizations than explicit forms such as codes of ethics, ethics officers, and ethics ombudspeople. The results did not support the influence of moral reasoning level and locus of control type on managerial perceptions. The results suggested that in order for ethics institutionalization efforts to be successful, there must be a fit or compatibility between the implicit and explicit forms of institutionalizing ethics. The significance of this study rests on the fact that it enriched our understanding of how national culture affects managerial perceptions regarding the institutionalization of ethics. This is the first comparative study between U.S. managers and Indian managers that examines the variables, ...
Date: August 1996
Creator: Jose, Anita
Partner: UNT Libraries

Explaining Buyer Opportunism in Business-to-Business Relationships

Description: The interaction among firms in the supply chain is necessary for business process execution and relationship success. One phenomenon of great significance to buyer-supplier relationships is opportunism. Opportunism is defined as behavior that is self-interest seeking with guile. It is manifested in behaviors such as stealing, cheating, dishonesty, and withholding information. Opportunism negatively impacts relational exchange tenets such as trust, commitment, cooperation, and satisfaction. Furthermore, perceptions of opportunism negatively affect firm performance. In lieu of the known negative effects of opportunistic behavior on buyer-supplier relationships, why do agents continue to engage in opportunistic tactics with their exchange partners? A comprehensive examination is necessary in order to understand why sourcing professionals engage in acts of opportunism. Understanding why opportunism occurs will reveal how to deter it, and this remains a gap in the literature. Based on theories in economics, marketing channels, supply chain management, decision science, and psychology, a comprehensive model tested a set of factors hypothesized to drive the use of opportunistic tactics. Factors include buyer-supplier relationship-specific factors, environmental factors, individual personality-related factors, and situational factors. Data was collected via internet survey of sourcing professionals from private industry and government agencies. Common to many studies of ethics, respondents made choices based on two hypothetical vignettes. Two logistic regression models were used to test the hypotheses. Factors found to affect buyer opportunism included buyer power, corporate ethical values, pressure to perform, leadership opportunism, business sector, honesty/integrity, and subjective expected utility. This research contributes to theory by combining several disparate theories to best explain opportunism. A comprehensive evaluation should determine which theory explains the most variance in decision making. The study contributes to practice by identifying those important factors contributing to a sourcing professional's decision to use opportunistic tactics. The ability to manage these factors should improve the probability of relationship success. ...
Date: May 2007
Creator: Hawkins, Timothy Glenn
Partner: UNT Libraries

Unethical Prosocial Behavior: Theory Development and Experimental Findings

Description: Job performance has historically been divided into two subsets, that which is prescribed and that which is discretionary. Further, discretionary workplace behavior has typically been described as either helpful or ethical (i.e. organizational citizenship behavior) or harmful and unethical (i.e. workplace deviance behavior) with behavior that is both helpful and unethical rarely discussed. I term this lesser discussed type of discretionary workplace behavior unethical prosocial behavior and define it as discretionary actions that are intended to benefit a specific referent outside the self, either an individual or a group, that are illegal and/or morally inappropriate to larger society. In addition to defining unethical prosocial behavior, this paper places the behavior in an organizing framework of discretionary workplace behaviors and tests several hypotheses regarding unethical prosocial behavior. The hypotheses address three primary research questions. First, are there contextual conditions that make it more likely that a person will engage in unethical prosocial behavior? Second, does the nature of the relationship between the actor and the beneficiary make unethical prosocial behavior more or less likely? And third, are there individual characteristics that serve to either constrain or enhance the likelihood that and individual will engage in unethical prosocial behavior? A 2 x 2 experimental design was used to test these hypotheses. As expected, in-group (vs. out-group) salience increased the likelihood of UPB. Individuals in the in-group condition engaged in significantly greater UPBs than those in the out-group condition. Contrary to expectations, shared reward (vs. no reward) decreased the likelihood of UPB. Individuals who were due a reward engaged less in UPBs than those who were not due a reward. Possible explanations for this relationship (both methodological and theoretical) are explored. While the overall effect of reward structure on UPB was in the opposite direction from that which was expected, propensity to morally ...
Date: August 2015
Creator: Herchen, Julia L.
Partner: UNT Libraries

Media and Corporate Social Responsibility: How Leading Business Magazines Frame a Controversial Concept

Description: Corporate social responsibility (CSR) is an emerging concept that continues to play a controversial role in the business world. Different CSR theories and ethical foundations inform different approaches to embedding socially responsible behavior into today's business functions. As technology, globalization, and economic challenges change the corporate world, the meaning and application of CSR also changes. While no empirical evidence of CSR's impact on performance exists, many corporations operate under the assumption that CSR holds significant value. This study examines the framing of CSR in stories published by leading business magazines between 2008 and 2012. By examining the presentation of CSR concepts, the resulting analysis can provide important conclusions for corporations, public relations practitioners, mass media, and consumers. This study resulted in a hierarchical pyramid of frames that organizes the framing of CSR in business magazines into three layers: category, motivation, and classification as either responsible behavior or irresponsible behavior. These results lead to recommendations for future CSR research, including the need for quantitative evidence of a connection or disconnection between CSR and profitability.
Date: August 2013
Creator: Riddell, Brad
Partner: UNT Libraries

Barriers to Corporate Fraud: How They Work, Why They Fail

Description: The report focuses on the internal controls on American corporations (including corporate governance, business ethics, managerial structure and compensation, internal counsel, and whistleblowers), as well as external controls (government regulation, external auditors and accountants, and the judicial process). A recurring theme is the limited efficacy of many safeguards and watchdogs in cases of "control fraud," where fraud is directed or abetted by top management, and where unethical or abusive practices may become the organizational norm. Another broad question raised by the report is whether the post-Enron scandals were a one-time event, made possible by the stock market bubble of the 1990s and several other unique historical developments which together constituted a "perfect storm," or whether fraud is a cyclical phenomenon associated with the end of long bull markets.
Date: December 27, 2004
Creator: Jickling, Mark
Partner: UNT Libraries Government Documents Department