Convergence in international business ethics? A comparative study of ethical philosophies, thinking style, and ethical decision-making between US and Korean managers

This study investigates the relationship among ethical philosophy, thinking style, and managerial ethical decision-making. Based on the premise that business ethics is a function of culture and time, we attempt to explore two important questions as to whether the national differences in managerial ethical philosophies remain over time and whether the relationship between thinking style and ethical decision-making is consistent across different national contexts. We conducted a survey on Korean managers’ ethical decision-making and thinking style and made a cross-cultural, cross-temporal comparison with the results presented by previous studies that surveyed Korean and US managers with the same questionnaire at different points in time. Our analysis revealed that Korean managers have become more reliant on rule utilitarianism for ethical decision-making over the last two decades, which is dominantly used by US managers, corroborating our convergence hypothesis built on social contracts theory. However, as opposed to previous research, we found that managers with a balanced linear and nonlinear thinking style do not necessarily make more ethical decisions compared to those with a predominantly linear or nonlinear thinking style. This study contributes to international business ethics literature by presenting a theoretical framework that may explain the convergence of ethical philosophies employed by managers in different national contexts over time, and that the relationship between thinking style and managerial ethical decision-making may not be universal, but contingent on contextual factors

Emergency logistics for wildfire suppression based on forecasted disaster evolution

This paper aims to develop a two-layer emergency logistics system with a single depot and multiple demand sites for wildfire suppression and disaster relief. For the first layer, a fire propagation model is first built using both the flame-igniting attributes of wildfires and the factors affecting wildfire propagation and patterns. Second, based on the forecasted propagation behavior, the emergency levels of fire sites in terms of demand on suppression resources are evaluated and prioritized. For the second layer, considering the prioritized fire sites, the corresponding resource allocation problem and vehicle routing problem (VRP) are investigated and addressed. The former is approached using a model that can minimize the total forest loss (from multiple sites) and suppression costs incurred accordingly. This model is constructed and solved using principles of calculus. To address the latter, a multi-objective VRP model is developed to minimize both the travel time and cost of the resource delivery vehicles. A heuristic algorithm is designed to provide the associated solutions of the VRP model. As a result, this paper provides useful insights into effective wildfire suppression by rationalizing resources regarding different fire propagation rates. The supporting models can also be generalized and tailored to tackle logistics resource optimization issues in dynamic operational environments, particularly those sharing the same feature of single supply and multiple demands in logistics planning and operations (e.g., allocation of ambulances and police forces). © 2017 The Author(s

Everyday-Life Business Deviance Among Chinese SME Owners

Despite its prevalence in emerging economies, everyday-life business deviance (EBD) and its antecedents have received surprisingly little research attention. Drawing on strain theory and the business-ethics literature, we develop a socio-psychological explanation for this deviance. Our analysis of 741 owners of Chinese small- and medium-sized enterprises (SMEs) suggests that materialism and trust in institutional justice affect EBD both directly and indirectly in a relationship mediated by the ethical standards of SME owners. These findings have important implications for researching deviant business behavior within SMEs

Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison

International audienceThis paper investigates whether one aspect of the national institutional context (namely the disciplinary process of the accounting profession) may be associated with accounting professionals' ethical judgment, in France and the United States. For each country our study seeks to find if there is a link between the ethical judgment of accounting professionals and the disciplinary context, then we make a comparative analysis between the two nations. Our findings suggest that the judgment of the American accounting professionals is more influenced by the disciplinary decisions of the accountancy board. Conversely, the judgment of French accounting professionals seems to be more independent of the disciplinary context. Beyond the differences between the two countries, our results also show some common points; in both countries women tend to judge misconduct more severely than men. We then discuss these results by highlighting some characteristics of the legal systems (such as the facility of the procedure and the publication of sanctions), and that of the national culture (mainly the perception of the law and its link to ethics) which may account for the differences between the two nations. We conclude by identifying implications for the regulation of the accounting profession