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A framework for managing and assessing ethics in Namibia: An internal audit perspective 纳米比亚道德管理和评估框架:内部审计视角
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-119
Nolan Angermund, K. Plant
The Namibian Governance Code was implemented in 2014 and calls for organisations to manage ethics effectively. This study proposes an ethics framework that can be used by management to build an ethical culture and used by internal auditors to assess the effectiveness of an organisation’s ethical culture. Data was collected from managers and senior internal auditors in the financial services industry, based on their views of the proposed ethics framework. Management agreed that such a framework could contribute to building an ethical organisational culture because there is a lack of guidance available. Internal auditors agreed that the framework could assist the IAF in assessing ethics. However, it appears that this practice in Namibia is limited to an assessment of the codes of conduct only. Furthermore, there appears to be a lack of reporting on ethics performance to stakeholders, primarily because participants’ organisations did not implement integrated reporting as yet.
《纳米比亚治理准则》于2014年实施,呼吁各组织有效管理道德。这项研究提出了一个道德框架,管理层可以使用该框架来建立道德文化,内部审计师也可以用该框架来评估组织道德文化的有效性。数据是根据金融服务业管理人员和高级内部审计师对拟议道德操守框架的看法收集的。管理层一致认为,由于缺乏可用的指导,这样的框架有助于建立道德组织文化。内部审计员一致认为,该框架可以协助IAF评估道德操守。然而,纳米比亚的这种做法似乎仅限于对行为守则的评估。此外,似乎缺乏向利益相关者报告道德绩效,主要是因为参与者的组织尚未实施综合报告。
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引用次数: 1
Responsible business practices: Aspects influencing decision-making in small, medium and micro-sized enterprises 负责任的商业实践:影响小型、中型和微型企业决策的方面
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-143
C. Lynette, Ferreira Edmund John, van Antwerpen Sumei
Abstract Society demands responsible actions from both large and small medium and micro-sized enterprises (SMMEs). This study sought to identify the aspects that influence decision-makers of SMMEs to utilise business resources for responsible business practices (RBP) and the different demographic variables that impact on these influencing aspects. After multi-stage sampling, results from a self-administered questionnaire distributed to 84 SMMEs in the Tshwane region indicated that personal feelings and emotions, ethics, morals, financial condition, requests from friends and family, religion and competitive reasons influence SMME decision-makers to spend on RBP. Interesting relationships between these aspects and age, education and gender were identified.
社会要求中小微企业(SMMEs)采取负责任的行动。本研究试图确定影响中小企业决策者利用商业资源进行负责任的商业实践(RBP)的因素,以及影响这些影响因素的不同人口变量。通过多阶段抽样,对Tshwane地区84家中小微企业进行问卷调查,结果表明,个人情感、伦理道德、财务状况、亲友要求、宗教信仰和竞争原因影响中小微企业决策者的RBP支出。这些方面与年龄、教育程度和性别之间存在有趣的关系。
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引用次数: 5
An evaluation of the reporting on ethics and integrity of selected listed motor vehicle companies 对选定的上市汽车公司的道德和诚信报告进行评价
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-152
A. Smit, Ellie Bierman
Transparency in reporting has become very important and various stakeholders expect companies to disclose sensitive information, such as ethical aspects, integrity and anti-corruption information. Any indication of corruption can be detrimental when trying to attract foreign investors to invest in a country. These disclosure practices could place remarkable pressure on a company that needs to portray a positive image to their stakeholders. The main objective of this research was to evaluate the reporting on ethics, integrity and anti-corruption of companies in the motor vehicle manufacturing sector. Content analysis was used as the research method. A checklist was compiled based on the different frameworks and country requirements. The results of the evaluation indicate that companies understand the importance of the governance aspects such as ethics and integrity and some also provide training on the relevant codes and policies. However the disclosure on corruption-related incidents within the companies is poor and not sufficient information is evident from the reports.
报告的透明度变得非常重要,各利益相关者希望公司披露敏感信息,如道德方面、诚信和反腐败信息。当试图吸引外国投资者在一个国家投资时,任何腐败迹象都可能是有害的。这些披露做法可能会给一家需要向利益相关者塑造积极形象的公司带来巨大压力。本研究的主要目的是评估汽车制造业公司的道德、诚信和反腐败报告。研究方法采用内容分析法。根据不同的框架和国家要求编制了一份清单。评估结果表明,公司了解道德和诚信等治理方面的重要性,一些公司还提供了有关准则和政策的培训。然而,有关公司内部腐败相关事件的披露很差,报告中也没有充分的信息。
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引用次数: 4
Faculty reluctance to report student plagiarism: A case study 教师不愿报告学生抄袭:一个案例研究
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-148
Adèle Thomas
Internationally, student plagiarism is on the rise despite measures introduced by universities to detect its occurrence and to institute actions to prevent and address this practice. One of the reasons that contributes to this problem is the reluctance of faculty to report student plagiarism. Through the medium of a disguised South African case study, this paper advances reasons to explain this oversight. Such reasons include psychological discomfort, opportunity costs, administrative bureaucracy and a prevailing culture of managerialism. Recommendations are furnished to faculty alerting them to practices of which they must be aware when intending to report student plagiarism. Recommendations are also proposed to university leaders and administrators with regard for the need to support faculty who report student plagiarism.
在国际上,尽管大学采取了措施来检测其发生并采取措施来防止和解决这种做法,但学生剽窃现象仍在上升。造成这个问题的原因之一是教师不愿意报告学生抄袭。通过一个变相的南非案例研究,本文提出了解释这种疏忽的原因。这些原因包括心理不适、机会成本、行政官僚主义和盛行的管理主义文化。向教师提供建议,提醒他们在打算报告学生抄袭时必须注意的做法。还向大学领导和管理人员提出了关于支持报告学生抄袭的教师的建议。
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引用次数: 9
Inculcating ethics in small and mediumsized business enterprises: A South African leadership perspective 在中小企业中灌输道德观念:南非领导视角
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-132
Bryant Robinson, J. Jonker
This research provides a much needed and deeper insight into the management of ethics by leaders of medium-sized business enterprises in the South African context. Utilising a mixed methodological approach of qualitative and quantitative analyses, the research describes the unique ethical risks faced by leaders of medium-sized businesses, and how these leaders attempt to mitigate such risks through embedding their personal values within the organisation, and the systems and operational mechanisms adopted to assist them in this regard.
这项研究为南非中型企业领导人的道德管理提供了急需的、更深入的见解。该研究采用定性和定量分析的混合方法,描述了中型企业领导者面临的独特道德风险,以及这些领导者如何试图通过将个人价值观嵌入组织中来减轻这些风险,以及在这方面为帮助他们而采取的系统和运营机制。
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引用次数: 3
Business practices influencing ethical conduct of small and medium-sized enterprises in Uganda 影响乌干达中小企业道德行为的商业做法
IF 0.1 Q4 BUSINESS Pub Date : 2017-11-29 DOI: 10.15249/11-1-130
Jamiah Mayanja, S. Perks
Although small- and medium businesses (SMEs) significant economic contributions are globally acknowledged, many SMEs in Uganda have not fully adopted and integrated ethics into their business strategies. This study explores the business practices that influence SME’s ethical conduct in Uganda. Primary data was collected using a self-administered questionnaire. A sample of 384 SME owner/managers was surveyed employing convenience sampling. The data was analysed using descriptive and inferential statistics. The empirical findings show that the business practices of SMEs significantly influence their ethical business conduct in Uganda. It was suggested that SME business owners/managers pay attention to their management practices and ensure that all employees are knowledgeable on what ethical business conduct entails or how to apply it in the workplace.
尽管全球公认中小型企业(SMEs)的重大经济贡献,但乌干达的许多中小企业尚未完全采用道德并将其纳入其商业战略。本研究探讨了影响乌干达中小企业道德行为的商业实践。主要数据是通过自我管理问卷收集的。采用方便抽样法,对384名中小企业业主/经理进行了调查。使用描述性和推断性统计对数据进行分析。实证结果表明,乌干达中小企业的商业实践显著影响其道德商业行为。报告建议中小企业主/经理留意他们的管理措施,并确保所有雇员都了解什么是合乎道德的商业操守,以及如何在工作场所应用。
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引用次数: 4
An adapted measure of ethical climate in organisations – a South African study 一项对组织中道德氛围的适应性测量——一项南非研究
IF 0.1 Q4 BUSINESS Pub Date : 2017-09-01 DOI: 10.15249/10-2-111
A. Grobler
A study was conducted to analyse the ethical climate typology of the Ethical Climate Questionnaire empirically, in order to develop a unique South African typology. This typology was tested for the equivalence of the construct between the private and public sector. A three ethical climate type solution was found (in contrast with the initial nine, and later five type typology). The results suggest that the construct is equivalent for both the private and public sectors. The findings could be used as a foundation for future studies, as well as for ethical climate measurement within the South African context.
进行了一项研究,以实证分析道德气候问卷的道德气候类型,以发展一个独特的南非类型。这种类型被用于测试私营部门和公共部门之间结构的等效性。发现了三种道德气候类型解决方案(与最初的九种类型和后来的五种类型类型形成对比)。结果表明,该结构对私营部门和公共部门都是等效的。这些发现可以作为未来研究的基础,也可以作为南非背景下道德气候测量的基础。
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引用次数: 8
The stakeholder theory of corporate control and the place of ethics in OHADA: The case of Cameroon 公司控制的利益相关者理论与道德在OHADA中的地位:以喀麦隆为例
IF 0.1 Q4 BUSINESS Pub Date : 2016-10-11 DOI: 10.15249/10-1-117
I. Sama-Lang, Njonguo Abel Zesung
The rapid increase in globalization in the last two and a half decades has caused businesses to easily transcend national boundaries. States respond to such flexibility by harmonising their laws to easily adapt to such changes in order to attract investments. This is the case with the OHADA jurisdiction where its architects foresaw an economic spur through integration of business laws. Though expected to stay within the bounds of the law, the law cannot absolutely determine how businesses should prioritise their stakes. As such, ethics comes in to complement the law. This article uses the stakeholder theory of corporate control to investigate the place of ethics in OHADA, as applied in Cameroon. It concludes that an altruistic social conscience is still highly wanting.
在过去的25年里,全球化的快速发展使得商业很容易跨越国界。各国对这种灵活性的反应是协调它们的法律,以便容易地适应这种变化,以吸引投资。这就是OHADA司法管辖区的情况,其建筑师预见到通过整合商业法来刺激经济。尽管法律理应在法律范围内,但法律并不能绝对决定企业应该如何优先考虑自己的股权。因此,道德是法律的补充。本文使用公司控制的利益相关者理论来研究道德在喀麦隆的OHADA中的地位。它的结论是,无私的社会良知仍然是非常需要的。
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引用次数: 6
Bank customers’ preferences and responses to Corporate Social Responsibility initiatives in Ghana 加纳银行客户对企业社会责任倡议的偏好和反应
IF 0.1 Q4 BUSINESS Pub Date : 2016-10-11 DOI: 10.15249/10-1-107
Ebo Hinson, Anne Renner, H. V. Zyl
The study seeks to investigate Ghanaian bank customers’ ranked preference for corporate social responsibility (CSR) initiatives and determine which initiative has the greatest effect on attitude and behaviour toward banks. A sample of 384 retail bank customers is employed in the study. Applying a one-way MANOVA and two uni-variate ANOVAs, the study finds that customers have the highest preference for corporate philanthropy initiatives, followed by customer-centric and community volunteering initiatives. Additionally, the overall effects of CSR initiatives on customers’ attitude and behavioural intentions toward bank brands are found to be significant. More specifically, the study finds, using a Scheffe post-hoc test, that corporate philanthropy initiative have the greatest effect on both attitude and behavioural intentions towards bank brands. Based on the findings, the study recommends that the best type of CSR initiative that retail banks should apply to stimulate customers’ attitude and behaviour towards their brands in Ghana is corporate philanthropy initiatives.
该研究旨在调查加纳银行客户对企业社会责任(CSR)计划的偏好排序,并确定哪种计划对银行的态度和行为影响最大。本研究以384名零售银行客户为样本。应用单因素方差分析和两个单变量方差分析,研究发现客户对企业慈善活动的偏好最高,其次是以客户为中心和社区志愿活动。此外,企业社会责任举措对客户对银行品牌的态度和行为意向的总体影响是显著的。更具体地说,研究发现,通过使用谢夫事后测试(Scheffe post-hoc test),企业慈善活动对银行品牌的态度和行为意向的影响最大。基于这些发现,该研究建议,零售银行在加纳应该采用的最佳企业社会责任倡议类型是企业慈善倡议,以激发客户对其品牌的态度和行为。
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引用次数: 7
Work ethics of different generational cohorts in South Africa 南非不同世代人群的职业道德
IF 0.1 Q4 BUSINESS Pub Date : 2016-10-11 DOI: 10.15249/10-1-101
F. V. D. Walt
Although generational differences have been studied in developed countires, not much information is available about generational cohorts and how they differ in terms of work ethics in developing countries. A cross-sectional study was conducted with a sample of 301 respondents from South Africa. Work ethics of three generational cohorts were measured, namely the Baby Boomers, Generation X, and Generation Y. The main finding of this research was that statistically significant differences and similarities were found between the various generational cohorts in terms of work ethics facets. Statistically significant generational differences were indicated for hard work and delay of gratification.
虽然在发达国家对代际差异进行了研究,但关于代际群体以及他们在发展中国家的职业道德方面的差异的信息并不多。对来自南非的301名受访者进行了一项横断面研究。对婴儿潮一代、X一代和y一代三个世代的职业道德进行了测量。本研究的主要发现是,不同世代在职业道德方面存在统计学上的显著差异和相似之处。统计上显著的代际差异表明,努力工作和延迟满足。
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引用次数: 23
期刊
African Journal of Business Ethics
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