...economic cycle, require the ability to integrate and transfer their conceptual understanding to novel situations in a practical way. The context in which one learns is a formative experience in promoting knowledge transfer. If knowledge is taught in one dimension then it intrinsically places a barrier to adaptive and flexible learning and its application. Alternatively, knowledge acquisition taught in multiple contexts promotes a student’s ability to assimilate, analyse, articulate and implement action plans. This ability to extract knowledge and abstract the concepts and principles relevant to any given situation is undoubtedly promoted through a more flexible multi-context presentation of knowledge. Furthermore, in a management and leadership development context it presents information in a form that will be more relevant to executive work patterns and operational requirements. In an educational sense this requires commonality of experience and the conceptual frameworks of the learners and their tutors to ensure that the ability to move easily between the cognitive elements being described and the desired practical outcome is achievable. At the centre of British Institute of Technology and E-commerce (BITE) educational philosophy lies the concept of an integrated curriculum and this is particularly relevant to the new MBA (named pathway) programme being offered at its new executive development campus in St. James’s, London. This programme has been designed and...
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...on Business and Leadership Ethics Tuomo Takala TURUN YLIOPISTO UNIVERSITY OF TURKU Turku 2012 ISBN 978-951-29-5010-2 (PRINT) ISBN 978-951-29-5011-9 (PDF) ISSN 0082-6987 Painosalama Oy – Turku, Finland 2012 A note from the writer I was born in 1955 and am a professor of management and leadership at the University of Jyväskylä, with a solid academic track record. My main academic work has been research in the area of business ethics and corporate social responsibility (CSR). Based on my research I have written around a hundred publications, of which about fifty can be seen as scientifically significant, in one way or another. I started as a business leadership major at the University of Jyväskylä in 1977. General studies sparked my interest in philosophy, and in time I became more and more interested in it. I graduated as a Master of Economics in 1982, at which point I had already done Advanced studies in Philosophy. Nevertheless, I did my postgraduate studies in economics and began to study corporate societal responsibility in 1983. At the same time I continued my studies in philosophy and graduated as a M.Sc (Philosophy) in 1986, the same year when I finished my licentiate’s work on societal responsibility for the Business Studies program in the University of Jyväskylä (Ph.D in Economics 1991). At that time, I was already also interested in the thematic of business ethics. These fields were not popular in economics at that time, nor in the academic...
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...Academy of Management Executive, 2004, Vol. 18, No. 2 ........................................................................................................................................................................ Managing ethically with global stakeholders: A present and future challenge Archie B. Carroll In the early 2000s, the era of corporate fraud and corruption defined by the ethical wrongdoing of Enron, WorldCom, Tyco, Arthur Andersen, and HealthSouth captured the world’s attention as never before. It soon became clear, however, that the U. S. had not cornered the market on questionable ethics. The Dutch firm Ahold and Italy’s Parmalat quickly shared center stage with scandals of their own. Domestic business ethics will continue to be a top priority. But global business ethics will demand cutting-edge thinking and practice as companies strive to expand their products, services, sales, and operations throughout the world. Regardless of what is happening in individual countries, whether at home or abroad, the primary venue for ethical debates in the future will more and more be the world stage. The primary venue for ethical debates in the future will more and more be the world stage. Globalization characterizes the international setting of business transactions in which U. S. and world multinational corporations (MNCs) will increasingly participate over the next several decades. Despite setbacks such as the attacks upon the World Trade Center in 2001...
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...NORTHCENTRAL UNIVERSITY ASSIGNMENT COVER SHEET Learner: Jeffrey D. Simmons THIS FORM MUST BE COMPLETELY FILLED IN Please Follow These Procedures: If requested by your mentor, use an assignment cover sheet as the first page of the word processor file. The assignment header should include the Learner’s last name, first initial, course code, dash, and assignment number (DoeJXXX0000-1) justified to the left and the page number justified to the right. Keep a Photocopy or Electronic Copy of Your Assignments: You may need to re-submit assignments if your mentor has indicated that you may or must do so. Academic Integrity: All work submitted in each course must be the Learner’s own. This includes all assignments, exams, term papers, and other projects required by the faculty mentor. The known submission of another person’s work represented as that of the Learner’s without properly citing the source of the work will be considered plagiarism and will result in an unsatisfactory grade for the work submitted or for the entire course, and may result in academic dismissal. | | MGT7019-8 | Dr. Chad McAllister | | | Foundations for Doctoral Study in Business | SIMMONSMGT7019-8-ASSGN#1 | | | All work submitted is original and my own intellectual property. I am open to guidance and instruction that enable me to achieve my educational goal of excellence. ------------------------------------------------- ------------------------------------------------- ...
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...SEMESTER 2 2011 CPA 118 ETHICS AND GOVERNANCE CPA - ETHNIC SEMESTER 2 2011 MODULE 1 ACCOUNTING AND SOCIETY 1.05 1.05 Part A: Ineraction with society Depictions of A/cting Depiction Defeating depictions defeat Fig 1.1 new bean counter How to become professional? 3 aspects 1.06 Recruiting the best Beard(1994),Smith and Briggs(1999) and Simnik and Felton(2006) Friedman& Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency Biddle(2006) Value creation - key to maintain high standards Moral agent - refer to individual making moral judgement for others Moral agent theory based on concept " act appropriotely and professionally" 1.08 Technical functions and social impact Understanding A/cting A/cting defination - Macquarie Dictionary - Technical practice - bookkeeping Not Prefect def - AAA(American A/cting Association) -communication skill… 1.09 Social impact of A/cting + impact - based on historic A/cting info professional capabilities - technical knowledge,soft skill & experience 1.10 Social impact example - A/cting and the GFC "mark-to market" Lonergan (2009) - if A/cting causative factor in GFC 2008/2009 1.11 Q 1.1 Logergan 'standard setters'slow reaction only cause GFC ? NO How wisdom come out? - experience /knowledge Distinguishing feature - building relevant wisdom over time Parker et al. (1989) - induce other behaviour Miller(1994) - intrinsically and inredeemable social impact IMPACT Macro level:...
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...Accounting 411 Quiz 1 – Fall 2011 Professor Jones Chapter 01 Ethical Reasoning Implications for Accounting Multiple Choice Questions 1. Each of the following characteristics describes the importance of integrity in decision making except for: A. Acting out of moral principle B. Being loyal to one's superior C. Having the courage to do the right thing D. Not subordinating professional judgment to others 2. Ethical relativism can best be described as a: A. Point of view that morality is relative to the norms of one's culture. B. Concept that holds that integrity should be maintained in the face of pressure by others. C. An ethical reasoning method that holds one should always act out of self-interest. D. An ethical reasoning method that holds one should always consider the effect of one's actions on others. 3. When is it appropriate to contact the audit committee about a difference of opinion with the CFO over an accounting or financial reporting manner? A. If the CFO does not agree to correct the financial statements B. The CEO supports the CFO and does not agree to correct the financial statements C. The external auditors support the CEO and do not agree to correct the financial statements D. The audit committee should always be the first to be informed about such a difference of opinion 4. An internal accountant should always take the following step after exhausting all avenues of appeal within the organization when there is a difference...
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...Corporate Governance It is the different systems, processes and mechanisms by which corporations are managed. The distribution of rights and responsibilities among all the members of the corporation, fall under corporate governance. Research Problem Main: What is the impact of applying corporate governance on the performance of the corporation? Support: • How well is the performance of a corporation that focuses on the interest of all the stakeholders? • How well is the performance of a corporation that focuses only on the interest of the shareholders? • Is there a significant difference in performance? ; Ho: There is no significant difference between the corporation that focuses on the interest of all the stakeholders and a corporation that...
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...SEMESTER 2 2011 CPA 118 ETHICS AND GOVERNANCE MODULE 1 ACCOUNTING AND SOCIETY 1.05 1.05 Part A: Ineraction with society Depictions of A/cting Depiction=描述 Defeating depictions defeat =挫败 Fig 1.1 new bean counter How to become professional? 3 aspects 1.06 Recruiting the best Beard(1994),Smith and Briggs(1999) and Simnik and Felton(2006) Friedman& Lyne(2001);Albrecht and Sack(2000);Coate et al.(2003) Jeacle: colourful accountant linked to corporate collapses 1.07 Moral agency Biddle(2006) Value creation - key to maintain high standards Moral agent - refer to individual making moral judgement for others Moral agent theory based on concept " act appropriotely and professionally" 1.08 Technical functions and social impact Understanding A/cting A/cting defination - Macquarie Dictionary - Technical practice - bookkeeping Not Prefect def - AAA(American A/cting Association) -communication skill… 1.09 Social impact of A/cting + impact - based on historic A/cting info professional capabilities - technical knowledge,soft skill & experience 1.10 Social impact example - A/cting and the GFC "mark-to market" Lonergan (2009) - if A/cting causative factor in GFC 2008/2009 1.11 Q 1.1 Logergan 'standard setters'slow reaction only cause GFC ? NO How wisdom come out? - experience /knowledge Distinguishing feature - building relevant wisdom over time Parker et al. (1989) - induce other behaviour Miller(1994) - intrinsically and inredeemable social impact IMPACT Macro level: all types of business...
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...Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders, Business Horizons, July-August 1991 For the better part of 30 years now, corporate executives have struggled with the issue of the firm’s responsibility to its society. Early on it was argued by some that the corporation' sole responsibility was to provide a maximum financial return to s shareholders. It became quickly apparent to everyone, however, that this pursuit of financial gain had to rake place within the laws of the land. Though social activist groups and others throughout the 1960s advocated a broader notion of corporate responsibility, it was not until the significant social legislation of the early 1970s that this message became indelibly clear as a result of the creation of the Environmental Protection Agency (EPA), the Equal Employment Opportunity Commission (EEOC). the Occupational Safety and Health Administration (OSHA), and the Consumer Product Safety" Commission (CPSC). These new governmental bodies established that national public policy now officially recognized the environment. employees, and consumers to be significant and legitimate stakeholders of business. From that time on, corporate executives have had to wrestle with how they balance their commitments to the corporation' owners with their s obligations to an ever-broadening group of stakeholders who claim both legal and ethical rights. This article will explore the nature of corporate social responsibility...
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...Incorporates charismatic and visionary leadership * Role of leadership and followership Transformations vs. Transactional Leadership Transactional = exchanges between leaders and their followers (e.g. Politician says no new taxes win votes by that) Transformational = Process whereby a person engages with others and creates a connection that raises the level of motivation and morality in both the leader and the followers Try to help followers to reach their fullest potential (e.g. Manager changes company’s corporate values to reflect a more humane standard of fairness and justice Manager and Followers stronger and higher set of moral values) Pseudo transformational Transformation in a negative way (e.g. Adolf Hitler) self-consumed, exploitive and power oriented with wrapped moral values Charisma = being dominant, having a strong desire to influence others, being self confident, and own moral values (According to house). Also Strong role models (followers should adopt). Also they communicate high expectations for followers –> also in meeting these expectations. Last but not least, followers have task-relevant motives that may include affiliation, power or esteem. One big change by Shamir,House and Arthur (1993): Charismatic leaders transforms followers’ self-concepts and tries to link the identity of followers to the collective identity of the organization. Put it in a nutshell, charismatic leadership works because it ties followers and their self-concepts...
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...ETHICAL CHALLENGES FOR BUSINESS IN THE NEW MILLENNIUM: CORPORATE SOCIAL RESPONSIBILITY AND MODELS OF MANAGEMENT MORALITY Archie B. Carroll Abstract: As we transition to the 21 s« century, it is useful to think about some of the most impor tant challenges b u s i n e s s and other organizations will face as the new millennium begins. What will constitute "business as usualI" in the business ethics arena as we start andiiiuvc iniu intonew i^eiiiuiyr iviy uvciaii iiiijugiii I3 tiioi wethought is that we will move me the new iry? My overall win aiiu pulsate into the future on our current trajectory and that the new century will not cause cataclysmic changes, at least not immediately. Rather, the problems and challenges we face now we will face then. Undoubtedly, new issues will arise but they will more likely be extensions of the present than discontinuities with the past. A s we transition to the 21*' century, it is useful to think about some of the most important challenges business and other organizations will face as the new millennium begins. As I write this essay, the public seems to be more concerned with the Y2K problem and whether their computers will keep working, their power will stay on, their investments will be secure, there will be food in the pantry, airplanes will still fly, and that life as we know it will continue as usual. Optimistically, by the time this is published we will all look back and conclude that technology is amazing...
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...Journal of Management http://jom.sagepub.com/ What We Know and Don't Know About Corporate Social Responsibility: A Review and Research Agenda Herman Aguinis and Ante Glavas Journal of Management 2012 38: 932 originally published online 1 March 2012 DOI: 10.1177/0149206311436079 The online version of this article can be found at: http://jom.sagepub.com/content/38/4/932 Published by: http://www.sagepublications.com On behalf of: Southern Management Association Additional services and information for Journal of Management can be found at: Email Alerts: http://jom.sagepub.com/cgi/alerts Subscriptions: http://jom.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav >> Version of Record - May 29, 2012 OnlineFirst Version of Record - Mar 1, 2012 What is This? Downloaded from jom.sagepub.com at Sunway Education Group on April 23, 2014 Journal of Management Vol. 38 No. 4, July 2012 932-968 DOI: 10.1177/0149206311436079 © The Author(s) 2012 Reprints and permission: http://www. sagepub.com/journalsPermissions.nav What We Know and Don’t Know About Corporate Social Responsibility: A Review and Research Agenda Herman Aguinis Indiana University Ante Glavas University of Notre Dame The authors review the corporate social responsibility (CSR) literature based on 588 journal articles and 102 books and book chapters. They offer a multilevel and multidisciplinary theoretical framework...
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...Midterm Exam – Summer 2011 Chapter 01 Ethical Reasoning Implications for Accounting Multiple Choice Questions 1. Each of the following characteristics describes the importance of integrity in decision making except for: A. Acting out of moral principle B. Being loyal to one's superior C. Having the courage to do the right thing D. Not subordinating professional judgment to others 2. The ancient Greeks thought of the virtues as characteristics of behavior that: A. Could lead to a good life B. Make up the "six pillars of character" C. Support the rights theory D. All of the above 3. Ethical relativism can best be described as a: A. Point of view that morality is relative to the norms of one's culture. B. Concept that holds that integrity should be maintained in the face of pressure by others. C. An ethical reasoning method that holds one should always act out of self-interest. D. An ethical reasoning method that holds one should always consider the effect of one's actions on others. 4. When is it appropriate to contact the audit committee about a difference of opinion with the CFO over an accounting or financial reporting manner? A. If the CFO does not agree to correct the financial statements B. The CEO supports the CFO and does not agree to correct the financial statements C. The external auditors support the CEO and do not agree to correct the financial statements D. The audit committee should always be the first to be informed about...
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...course that focuses on the design process and technical writing. Engineering students early in their student careers generally possess good black/white critical thinking skills on technical issues. Engineering design is the first time students are exposed to ‘‘grey’’ or multiple possible solution technical problems. To identify and solve these problems, the engineering design process is used. Ethical problems are also ‘‘grey’’ problems and present similar challenges to students. Students need a practical tool for solving these ethical problems. The stepwise engineering design process was used as a model to demonstrate a similar process for ethical situations. The ethical decision making process of Martin and Schinzinger was adapted for parallelism to the design process and presented to students as a step-wise technique for identification of the pertinent ethical issues, relevant moral theories, possible outcomes and a final decision. Students had greatest difficulty identifying the broader, global issues presented in an ethical situation, but by the end of the module, were better able to not only identify the broader issues, but also to more comprehensively assess specific issues, generate solutions and a desired response to the issue. Keywords Engineering ethics Á Professional ethics Á...
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...__________________________________________________________ ETHICS IN SUPPLY CHAIN Vipul Chalotra* __________________________________________________________ ABSTRACT: Today, supply chain management is a well recognised area of academic debate. It has an international presence, with both practitioners and academics alike recognising that it’s an important area of management. An ethical supply chain is paramount to the success of modern business. Through fair and ethical interaction with suppliers, wholesalers, retailers, customers and the industry at large, aims to promote ethical supply chain. Ethics may be considered as standards or norms that distinguish between right or wrong and good or bad. This paper aims to highlight the conceptual framework of ethical supply chain with its effective role in present business besides its importance in supply chain management. It also portrays the benefits derived by adopting ethics in supply chain management. Key Words: Ethics, Supply chain. * Assistant Professor, Department of Commerce, University of Jammu, Udhampur Campus. A Monthly Double-Blind Peer Reviewed Refereed Open Access International e-Journal - Included in the International Serial Directories Indexed & Listed at: Ulrich's Periodicals Directory ©, U.S.A., Open J-Gage, India as well as in Cabell’s Directories of Publishing Opportunities, U.S.A. International Journal of Marketing and Technology http://www.ijmra.us 186 May 2012 IJMT Volume 2, Issue...
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