Asian Journal of Business Ethics

http://link.springer.com/journal/13520

List of Papers (Total 26)

Examination of existing arguments on business oriented towards poverty reduction with the case of people with disabilities in Vietnam

With an eye ultimately to answering the question of how business can alleviate poverty completely, the paper examines existing arguments about the approach of business to poverty reduction with the case of people with disabilities living in poverty in Vietnam. The paper suggests that business should take the knowledge and potential of poor people into consideration in its ...

Voluntary codes of conduct and their implementation in the Australian mining and petroleum industries: is there a business case for CSR?

The design and development of appropriate regulatory mechanisms have attracted renewed attention in recent years. In particular, a shift towards voluntary self-regulatory mechanisms has been witnessed within many industries, such as the Australian mining and petroleum industries which have developed voluntary codes of conduct. This paper analyses the development of different ...

Women on board, firm financial performance and agency costs

This study investigates the link between female board directors and company financial performance and agency costs in Sri Lanka's publicly listed companies. In order to investigate the impact of board gender diversity on firm financial performance, a dynamic panel generalised method of moment estimation is applied. Three variables are used as proxies for gender diversity of the ...

Ethical ideologies among senior managers in China

The ethical judgment of Chinese business leaders has become increasingly important particularly due to the important role that China plays in the global economy. Previous studies tend to categorize Chinese managers as more relativist and thus more lenient in their ethical judgments. In this study we survey 256 senior managers from mainland China and find that they are in fact less ...

Molding the nascent corporate social responsibility agenda in Singapore: of pragmatism, soft regulation, and the economic imperative

This paper seeks to examine the putative growth of corporate social responsibility (CSR) in Singapore. A key impetus for the nascent CSR movement in twenty-first century Singapore is the economic imperative. As a trade-dependent industrializing economy, the economic development drive coupled with the need for international expansion has made it necessary for Singapore businesses to ...

Students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education: Iranian case

The aim of this research is to investigate students’ and faculty members’ perceptions of the importance of business ethics and accounting ethics education. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of business ethics and accounting ethics education. The sample consists of 75 faculty members and 108 ...

Business students’ cheating in classroom and their propensity to cheat in the real world: a study of ethicality and practicality in China

Widespread cheating among business students has been a great concern for educators and business managers in the West, but this issue is largely unexamined in Eastern cultures. This study explores the relationship between cheating at school and cheating in the real world in an international context by investigating Chinese business students’ perception of ethicality and practicality ...

On the impact of corporate social responsibility on poverty in Cambodia in the light of Sen’s capability approach

The debate on corporate social responsibility (CSR) has been going on for decades, without leading to a clearer understanding of the term. Furthermore, the current literature on the topic remains relatively silent on the actual impact of CSR, especially the impact on issues of international development, for example poverty reduction in the Global South. By developing a conceptual ...

Conservative transformation: actively managed corporate volunteerism in Hong Kong

Our Hong Kong-based study used interviews with volunteers and other stakeholders to investigate the perceived integrity and commitment of firms’ adoption of actively managed corporate volunteerism (AMCV), to examine whether AMCV was removing barriers against voluntary community service work and to identify volunteers’ motives for AMCV involvement. Interviewees perceived that firms ...

The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings

There is increasing evidence suggesting that environmental and social criteria are impacting the market in complex ways. The corporate world has demonstrated a willingness to respond to public pressure for improved performance on non–economic issues by embracing Triple Bottom Line (TBL) principles. TBL reporting has been institutionalized as a way of thinking for corporate ...

Moral awareness among future development agents: an action study

The aim of this article is to describe the moral awareness of future development agents in Malaysia. This study involved a group of senior students from the Developmental Studies program of the Faculty of Social Sciences and Humanities, National University of Malaysia. The underpinning theories for this study have been based on the Rest's model on moral decision-making and ...

Discerning ethical challenges for marketing in China

Along with China’s stunning economic growth, marketing has become a multi-billion dollar business, afflicted by a plethora of marketing scandals. However, little attention has been paid, until now, to a more systematic approach to marketing ethics in China. This essay attempts to provide a broad and timely, but far from complete, view on marketing issues in China. It uses four ...

The ethical orientations of Chinese auditors and the effect on the judgements they make

A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study ...

Factors affecting ethical practice of public relations professionals within public relations firms

This study was designed to investigate the factors affecting ethical practices of public relations professionals in public relations firms. In particular, the following organizational ethics factors were examined: (1) presence of ethics code, (2) top management support for ethical practice, (3) ethical climate, and (4) perception of the association between career success and ...

Exploring antecedents of attitude and intention toward Internet piracy among college students in South Korea

This study aims to examine the predictors of attitude and intentions toward Internet piracy in South Korea. Also, it intends to suggest a model of Internet piracy demonstrating the casual effects of factors of individual attitude and intentions toward Internet piracy. The results demonstrated that moral obligations and subjective norms are significant predictors of an individual’s ...

Is the Triple Bottom Line a restrictive framework for non-financial reporting?

The purpose of this paper is to empirically analyse the developmental stages of non-financial reporting in corporations, by interpreting the views of interviewees from major ethical corporations on the six major dimensions of non-financial reporting (identified in the literature) within each stage of the five-stage model of non-financial reporting (developed in this paper). This ...

The use of Human Resource Management Systems in the Saudi market

The goal of the study was to investigate the current situation with Human Resources (HR) systems in the Saudi market on the basis of survey conducted among 100 organizations. Their HR and IT experts were to fill out a questionnaire that allowed receiving their expert opinion and make conclusions considering the HR systems usage in this country. In the course of the study, eight ...

Reading leaders' minds: in search of the canon of 21st century global capitalism

This paper explores the values and practices of capitalism and speculates about how they might evolve as twenty-first century global capitalism comes into being. The values embodied by the Westernized canon we have inherited might account for certain shortcomings of capitalism. As economic power shifts away from dominant markets of the recent past, our search for the canon of ...

Making social capital produce for society: on the US financial crisis and capital credit

The global financial crisis, triggered by the subprime mortgage crisis in the USA, raises an important issue—namely, private production without the control of private property. The credit system has concentrated increasingly large social assets into the hands of financial institutions governed by a few people. This paper argues that the use of social capital for private production ...

CSR and leadership: can China lead a new paradigm shift?

Globally, corporate social responsibility (CSR) needs to find its sustainable development via the recognition of tangible benefits that CSR will bring to organizations and their stakeholders. The less tangible but likely most important benefit lies in the continual improved leadership and management quality emerging from organizations investing in CSR. Companies’ failure to act in ...

Observations on some papers presented at the Shanghai forum, October 2010

This paper is a set of comments on papers from the Third Shanghai International Conference on Business Ethics, October 29–30, 2010, Shanghai, China. I would like to thank the organizers of this conference for the opportunity to share some of my observations on some of the papers presented. As a result of some serious health problems, I could not make the conference and engage in ...

Post-credit crisis: what new concepts are needed? Which old notions or practices should be abandoned?

The recent financial meltdown in the US mortgage markets and the ongoing budgetary crises in Europe suggest that we are at an economic and ethical crossroads. What has caused the problems? Do we need to rethink in some fundamental way our ethical notions and some of our practices? These questions clearly are not separable, for, as I shall argue, some of our ideas about corporate ...

Global business ethical perspectives on capitalism, finance and corporate responsibility: the impact of the global financial crisis of 2008

A global survey of Business Ethics as a field of teaching and research was launched in the second half of 2008. The launch of this survey coincided with the global financial meltdown that was triggered by the subprime crisis in the USA. As part of the global survey of Business Ethics, respondents from nine world regions were requested to provide information on the current focus of ...