Journal of Business Ethics (2007) 73:219–229 DOI 10.1007/s10551-006-9202-6 Ó Springer 2006 A Model of Ethical Decision Making: The Integration of Process and Content Roselie McDevitt Catherine Giapponi Cheryl Tromley ABSTRACT. We develop a model of ethical decision making that integrates the decision-making process and the content variables considered by individuals facing ethical dilemmas. The process described in the model is drawn from Janis and Mann’s [1977, Decision Making: A Psychological
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Solution Manual to accompany Accounting: Business Reporting for Decision Making 4e Jacqueline Birt, Keryn Chalmers, Suzanne Byrne, Albie Brooks & Judy Oliver Prepared by Jacqueline Birt John Wiley & Sons Australia, Ltd 2012 Chapter 1: Introduction to accounting Comprehension Questions 1.1 What is a business transaction and how does it relate to the accounting process? Illustrate the concept of a business transaction with five examples relating to a mobile phone distributor
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An Overview of Intel’s 2008 Corporate Responsibility Report Middle East, Turkey and Africa (META) To learn more about the topics in this overview, visit www.intel.com/go/responsibility to view or download our 2008 Corporate Responsibility Report, prepared using the Global Reporting Initiative’s G3 Sustainability Reporting Guidelines. What can we make possible? The paper is certified Ancient Forest Friendly and according to Forest Stewardship Council (FSC) standards. Contains 100% post-consumer
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Communicating Corporate Social Responsibility - A Discussion of the CSR Phenomenon and CSR Communication, With Empirical Focus on NOKIA Author: Martin Lykke Jacobsen (271128) Supervisor: Dorrit Bøilerehauge June 2006 MA in International Business Communication – International Marketing, Communication & Public Relations (Cand.ling.merc. – International Informationsmedarbejder) Faculty of Language and Business Communication, English Department, Aarhus School of Business Table of Contents
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Management and Leadership Paper Charles Lee University of Phoenix United Airlines presently manages nearly 3,000 flights daily on United, and United Express. This includes more than 200 domestic and international flights from Los Angeles, San Francisco, Washington D.C., Chicago, and Denver. United is recognized as one of the largest international airlines in the United States, enjoying global air rights in the Asia-Pacific area, in Europe, and in Latin America (United Air Lines, 2009). United’s
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INTRODUCTION A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial reporting framework. The purpose of an audit is to enhance the degree of confidence of intended users
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effectiveness of risk management, control and governance processes. Auditing is globally recognized. It is counter check to accounting data so that any error, mistake or fraud can be easily detected through the technique of auditing. It is the primary source of advice on efficiency, effectiveness and overall economy of an establishment. Auditing starts its journey where accounting end. In today’s society the exercise of an auditor’s to the economic and ethical leadership sets the bounding standard or
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GSK Corporate Responsibility Report 2013 62 Taking a scientific approach to sustainability The sourcing of raw materials and the complex, energyintensive chemical processes involved in transforming them into our products accounts for around half of our value chain carbon footprint. Over the last five years, we have been using innovative technology to reduce environmental impacts associated with manufacturing active pharmaceutical ingredients – the substances in our drugs that treat
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“Deconstructing Independent Directors”(*) María Gutiérrez Maribel Sáez Universidad Carlos III de Madrid and ECGI Universidad Autónoma de Madrid January 2012 Abstract In this paper we argue that boards of directors lack the mandate, the incentives and the ability to control insiders, especially in jurisdictions where the main agency problem arises between controlling and minority shareholders. We analyze the problems that render independents an inefficient monitoring device for
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