http://www00.unibg.it/dati/corsi/910015/66577-zahra_2009.pdf

A Typology of Social Entrepreneurs: Motives, search Processes and Ethical Challenges

Capitalism and Freedom

Not by Genes Alone: How Culture Transformed Human Evolution

This review summarizes and critiques the empirical ethical decision-making literature from 1996–2003. One hundred and seventy-four articles were published in top business journals during this period. Tables are included that summarize the findings by dependent variable – awareness, judgment, intent, and behavior. We compare this review with past reviews in order to draw conclusions regarding trends in the ethical decision-making literature and to surface directions for future research.

A Review of The Empirical Ethical Decision-Making Literature: 1996–2003

This paper examines the impact of national wealth, income distribution, government size, and four cultural variables on the perceived level of corruption in a country. The study finds that corruption is significantly correlated to GNP per capita, power distance, masculinity, and uncertainty avoidance. Significant interaction effects occur in collectivistic and high power-distance countries. Suggestions for future research are developed.

https://link.springer.com/content/pdf/10.1057%2Fpalgrave.jibs.8490073.pdf

Wealth, Culture, and Corruption

This article reports the findings of a survey examining if there are gender and career stage differences between male and female practitioners regarding ethical judgment. The results show that, on average, females adopted a more strict ethical stance than their male counterparts on 7 out of 19 vignettes. Males on the other hand, demonstrated a more ethical stance than their female counterparts on 2 out of 19 vignettes. The results furthermore indicate there is a significant difference in ethical judgment across career stages. Overall, it appears that practitioners in later career stages display higher ethical judgment than practitoners in lower career stages. Implications are provided for both practitioners and academicians.

The Effects of Gender and Career Stage on Ethical Judgment

Research on the relationship between religious commitment and business ethics has produced widely varying results and made the impact of such commitment unclear. This study presents an empirical investigation based on a questionnaire survey of business managers and professionals in the United States yielding a database of 1234 respondents. Respondents evaluated the ethical acceptability of 16 business decisions. Findings varied with the way in which the religion variable was measured. Little relationship between religious commitment and ethical judgment was found when responses were compared on the basis of broad faith categories – Catholic, Protestant, Jewish, other religions, and no religion. However, respondents who indicated that religious interests were of high or moderate importance to them demonstrated a higher level of ethical judgment (less accepting of unethical decisions) than others in their evaluations. Evangelical Christians also showed a higher level of ethical judgment.

Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study

Ethical considerations affect business organizations of all sizes as, indeed, they affect all forms of human activity. A question exists, however, concerning similarities and differences in the ethical concerns and attitudes prevailing in large and small companies. This article addresses the question: To what extent do members of small business firms face ethical situations that are unique, or react to ethical issues in ways that differ from those of personnel in large corporations? Management practices in small firms have long been recognized as differing from those of large corporations. Small companies, for example, typically employ fewer professional specialists, operate with less formality, and reflect to a greater degree the personality and attitudes of the entrepreneur. In view of these general differences in management, one might also expect to find differences in the ethical environment, ethical precepts, and ethical perceptions in small business. Following are examples of studies or analyses that demonstrate or assume some distinctive feature or features of ethics in small business: Erika Wilson examined the perspectives of owners or managers of small businesses concerning their social responsibilities, recognizing that their perspective may differ from those of executives in large corporations. Daniel J. Brown and Johnathan B. King studied differences in the rather than absolute levels of ethical perceptions. The differences between members of small and large businesses were relatively minor. The largest difference, in fact, involved a mean of 1.7504 for those in large firms and 2.2911 for those in small firms-a difference of .5408, or slightly more than one-half point on a seven-point scale. Even so, respondents from small firms differed significantly from those in large firms on twelve of the sixteen vignettes. (Table 2 shows the statistical results of a t-test analysis of mean responses of those from large and small organizations.) On six of the twelve issues small firm respondents expressed more stringent ethical views-that is, a lower average mean score that positioned them closer to the "never acceptable" end of the scale. Yet on six other issues, small firm respondents indicated a significantly more permissive stance-that is, they were farther from the "never acceptable" end of the scale. This variation in small business attitudes-sometimes more demanding, sometimes more permissive, and sometimes the same as those of their large business counterparts-seems noteworthy. It would appear that situational differences lead respondents in different directions on particular issues. The small business halo," that is, a more demanding ethical position, appeared in connection with six quite distinct types of ethical issues, ranging from finance to marketing. Specifically, these issues were the following: 1. Faulty investment advice 2. Favoritism in promotion 3. Acquiescing in dangerous design flaw 4. Misleading financial reporting 5. Misleading advertising 6. Defending healthfulness of cigarette smoking Issues viewed with greater tolerance by small firm respondents included the following: I Padded expense account 2 Tax evasion 3. Collusion in bidding 4. Insider trading 5. Discrimination against women 6. Copying computer software DISCUSSION To understand the distinctive responses of those in small business, one must seek a pattern or underlying rationale to explain the differences. Such patterns are not readily apparent from survey data. …

Ethics in Small Business

This study offers a theoretical framework of ethical behavior and a comparative analysis of ethical perceptions of managers of large, mostly publicly traded corporations (those with 1,000 or more employees) and the owners and managers of smaller companies (those with fewer than 100 employees) across 17 years. The primary research provides basic data on the changing standards of ethics as perceived by leaders of large and small businesses where the cultures frequently fall into sharp contrast. Our findings reveal the extent to which the message of business integrity is gaining or losing ground within large and small companies. It does this by means of respondents’ judgments of acceptable responses to 16 scenarios profiling common business situations with questionable ethical dimensions. Based on responses from over 5,000 managers and employees (from firms of all sizes) to our scenarios at three points in time (1985, 1993, 2001), we tested two research questions. First, for firms of all sizes, have business ethics improved or declined between the years 1985 and 2001? Second, comparing responses of large and small firm executives across the 1985–2001 time frame, is there a discernible difference in their ethical standards? Our results suggest that business leaders are making somewhat more ethical decisions in recent years. We also found that small business owner–managers offered less ethical responses to scenarios in 1993 but that no significant differences existed with large firm managers in 1985 and 2001. Implications of our findings are discussed.

Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades

A questionnaire on business ethics was administered to business professionals and to upper-class business ethics students. On eight of the seventeen situations involving ethical dilemmas in business, students were significantly more willing to engage in questionable behavior than were their professional counterparts. Apparently, many students were willing to do whatever was necessary to further their own interests, with little or no regard for fundamental moral principles. Many students and professionals functioned within Lawrence Kohlberg's stage four of moral reasoning, the “law and order” stage. Individualism and egoism remain strong patterns in the moral reasoning of many professionals, but they influence moral reasoning patterns among students to a much greater degree.

Joseph A. McKinney

Papers

The Effects of Gender and Career Stage on Ethical Judgment

Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study

Ethics in Small Business

Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades

Ethical attitudes of students and business professionals: A study of moral reasoning