家族逻辑、企业逻辑与家族企业成长——S公司案例研究

家族企业涉及家族和企业2个系统,前者以情感为维系逻辑,后者以能力效率为运营逻辑,二者之间既存在互补关系,也存在冲突。家族逻辑和企业逻辑之间能否平衡决定着家族企业成功的概率。S公司案例表明,在中国文化背景下,以"孝悌"为核心的家族伦理影响着创业者的家族地位和家族社会资本的汇集,进而影响家族企业的文化理念和社会责任。只有在制度理性的约束下,伦理文化才有利于企业运行效率的提升,因此,家族企业获得竞争优势的机制在于"家族伦理—企业伦理-制度理性"三者之间的有效制衡与共振。     

Management and Business Ethics: A Critique and Integration of Ethical Decision-making Models

This paper critically reviews the literature relating to the management of ethics within organizations and identifies, in line with other authors, a gap between theory and practice in the area. It highlights the role of management (both as an academic discipline and from a practitioner perspective) in bridging this gap and views managers, with their sense of individual ethical agency, as a key locus of ethics within organizations. The paper aims to address the theory–practice gap by surveying the business ethics literature in order to identify, draw together and integrate existing theory and research, with a particular emphasis upon models of ethical decision-making and their relationship to work values. Such an endeavour is necessary, not only because of the relative neglect of management practice by business ethics researchers, but also because of the current lack of integration in the field of business ethics itself. The paper outlines some of the main methodological challenges in the area and suggests how some of these may be overcome. Finally, it concludes with a number of suggestions as to how the theory–practice gap can be addressed through the development of a research agenda, based upon the previous work reviewed.     

In Defense of a Utilitarian Business Ethic

In this article, I suggest and support a utilitarian approach to business ethics. Utilitarianism is already widely used as a business ethic approach, although it is not well developed in the literature. Utilitarianism provides a guiding framework of decision making rooted in social benefit which helps direct business toward more ethical behavior. It is the basis for much of our discussion regarding the failures of Enron, Worldcom, and even the subprime mess and Wall Street Meltdown. In short, the negative social consequences are constantly referred to as proof of the wrongness of these actions and events, and the positive social consequences of bailouts and other plans are used as ethical support for those plans to right the wrongs. I believe the main cause of the neglect of the utilitarian approach is because of misguided criticisms. Here, I defend utilitarianism as a basis for business ethics against many criticisms found in the business ethics literature, showing that a business ethics approach relying on John Stuart Mill's utilitarianism supports principles like justice, is not biased against the minority, and is more reasonable than other views such as a Kantian view when dealing with workers and making other decisions in business. I also explain utilitarian moral motivation and use satisficing theory to attempt to defend utilitarian business ethics from questions raised regarding utilitarian calculus.     

Working Adults and Personal Business Ethics in South East Asia: a Comparative Study in Thailand and Vietnam

Global leaders and managers have been facing new challenges in the twenty-first century since globalization has created a much more integrated and borderless business environment. One of the key issues that they constantly deal with is business ethics. The global economy has made ethical issues become more complex and challenging. Businesses nowadays face urgent demands to act ethically and responsibly. In order for global leaders and managers to manage such a cultural diverse and complex workforce, they must have the ability to understand these complex issues and act ethically. They also need to possess adequate leadership skills to lead an ethical organization in a multinational environment. Thus, understanding and recognizing the cultural differences as well as the ethical standards of people in different countries are critical to the success of global leaders and managers. The purpose of this study is to investigate the perception of working professionals on business ethics in the two high-context cultures in South East Asia: Thailand and Vietnam. Using the Univariate Analysis of Variance method and adopting the widely-used Clark and Clark’s Personal Business Ethics Scores (PBES) measure, this study will compare the level of ethical maturity of the respondents based on a variety of variables including gender, business law course taken, code of conduct, ethics training, and government work experience. The authors will provide a thorough literature review on business ethics as well as the current ethical issues, i.e., bribery and corruption, in the two countries, together with practical suggestions and implications for educators, managers, and employees.     

International Business,Human Rights,and Moral Complicity: A Call for a Declaration on the Universal Rights and Duties of Business

The purpose of this article is to call for the formulation and adoption of a declaration on the universal rights and duties of business. We do not attempt to define the specific contents of such a declaration, but rather attempt to explain why such a declaration is needed and what would be some of its general characteristics. The catalyst for this call was the recognition that even under optimal conditions, good companies sometimes are susceptible to moral lapses, and when companies undertake ventures in authoritarian countries with poor human rights records, even those with the best intentions may find themselves drawn into complicity in human rights abuses. There, market exigencies may persuade them to leave their codes of ethics and commitments to human rights at home. Pragmatism, it would seem, requires thatthey accept the ethical inconsistencies that follow from a “When in Rome, do as they Romans do” outlook. When facing the moral dilemma about whether or not to invest in human rights abusing countries, companies are offered two alternatives: they can operate in those countries and accept potential complicity or they can stay away. We suggest, however, that a preferable option is to address the underlying problem, and to this end we advocate the promulgation of a declaration for business that is comparable to the Universal Declaration of Human Rights. Our proposed name for this is the “Declaration on the Universal Rights and Duties of Business.” To be effective, such a declaration would require enforcement mechanisms. To illustrate this issue, we focus on China, not because China is unique in its human rights abuses, but because China occupies such a central place in the globalization efforts of the major companies from around the world. A robust international declaration is needed to provide a common framework for the practice of consistent and fair business competition everywhere.     

Critical Business Ethics: From Corporate Self‐interest to the Glorification of the Sovereign Pater

Research in critical business ethics has demonstrated how economic self‐interest is the primary reason that businesses adopt nominally ethical practices. After reviewing this body of research, the authors propose that it can be further developed by questioning its conception of self‐interest, by exploring its non‐economic dimensions and by reconsidering the meaning of the ‘self’ that is said to have such interests. Drawing insights from feminist theory and political theology, the paper interrogates corporate business ethics as a public glorification of corporate power based on a patriarchal conception of the corporation. Genealogically rooted in early Christian ceremonial practices used to glorify God the Father, this is a glorification for the sake of glory rather than just for the sake of commercial ends. The authors further argue that corporate business ethics is rendered as the feminized servant of the sovereign corporate patriarch, always at hand to glorify the master. The meaning of corporate business ethics is hence one where the feminine is not absent, but rather is servile to a masculinity conceived in relation to domination, greatness and sovereignty. Collectively, this shows how the power wielded and desired by corporate business ethics far exceeds the pursuit of financial self‐interest; it is also related to modelling the corporation on a male God. The paper concludes by considering how research in critical business ethics can be extended through forms of inquiry that destabilize the ethical glorification of the corporation, and displace its masculinist privilege.     

Operational Best Practices in Business Ethics: A Practical and Systematic Benchmarking Tool

This article describes a benchmarking tool managers can use to determine operational policies and processes that could enhance an organization's social and ethical performance. The benchmarking tool consists of a 13‐dimension, 110‐item survey based on an Optimal Ethics Systems Model. These best practices in business ethics are derived from an analysis and assessment of seven institutional infrastructures and accountability standards developed to help managers improve organizational social and ethical performance.     

Analysis of human capital development in Puerto Rico: summary and conclusions

This study explored whether perceptions of organizational business ethics differ by hierarchical levels. The study sample included more than 40,000 executives, mid-level managers and non-managerial employees from business organizations in six countries: Brazil, China, Germany, India, the UK and the US. We found that executives provided the most positive assessment of ethical business culture within their respective organizations. Employees’ assessments were less positive, and mid-level managers’ assessments fell in the middle. Organizational size and respondents’ age were not related to differences in responses. Statistically significant differences among hierarchical levels were found in Brazil, the US, Germany, the UK and China. Differences were not significant in India. Executives with longer tenure at the same organization tended to provide higher ratings of organizations’ ethical cultures, while managers’ and employees’ ratings tended to decrease with time.     

A Corporate Culture Pattern to Manage Business Ethics

Within the general frame of proposals for an adequate management of business ethics, this paper is based on the vision of corporate culture as a pattern to achieve such purpose. If we consider ethics as a specific value of corporate culture, we may resort to the mechanism of cultural change and implementation in order to manage ethics. Despite the difficulties it entails in terms of time and money investment, this procedure is one of the safest ways to reach ethical values which are known, shared and then practiced by all the members of a corporation, whatever the category. From this central standpoint, and basing ourselves on our own proposal for the management of culture, we shall describe which specific steps must be taken in order to achieve a set of ethical values which are both realistic and furthermore shared by all collaborators of an organization.     

Integrity—Clarifying and Upgrading an Important Concept for Business Ethics

This article discusses the concept of integrity. Often, integrity is used as a characteristic of individuals showing a high fidelity to generally praised norms. Here, a more independent meaning is suggested so that the concept implies a clear distance to integration instead of mixing up the two concepts. Integrity implies integration within the individual of beliefs, statements, and action. To what degree can society and companies accommodate a pluralism created by individuals with integrity? Here, it is argued that integrity is a useful virtue and that a more integrity‐friendly environment in companies would be beneficial by stimulating the empowered employee to make improved contributions. The concept is central for business ethics and crucial for the company's choice of such policies. A priority of integrity also affects organizational theory and the practical organizing of the company. Integrity is also vital for society at large for both citizens and companies, providing an ideological support for pluralism and a check on demands for conformism. The article also discusses how a virtue such as integrity can function as guidance for the individual operating in a complex world.     

Business Ethics through Meditation: The Ethical ‘I,’ the Ethical ‘You,’ the Ethical ‘We’⋆

Environmentalists have been criticizing the ethics of business people concerning the natural environment. Citing Thomas Berry as an example, this paper attempts to bring his three abstract values (presence, subjectivity, and communion) closer to the understanding of the average business person through meditation. The introduction describes business ethics in terms of relationships to the individual, or the ethical ‘I’ to the natural environment, or the ethical ‘You’ and to interpersonal relationships, or the ethical ‘We.’ Meditation is also defined, according to Webster's Third New International Dictionary (1986), as a meditative experience together with a period of reflection and small-group discussion. More specifically, meditation takes on three forms. Part one describes nondiscursive meditation in the context of what Berry means by presence. The problem addressed here is how to meet and cultivate the ethical ‘I.’ Part two will deal with semidiscursive meditation in the context of what Berry means by subjectivity, or the ethical ‘I’ in relation to the earth. The earth then becomes the ethical ‘You.’ Part three will deal with Berry's definition of communion, or the ethical ‘We.’ The practice of discursive meditation gradually leads to what Thomas Berry calls a renewed ‘visionary experience.’ The article concludes with a redefinition of business ethics in terms of our relationships to ourselves, as human persons, to the earth as our living environment, and to each other as members of the human community. The redefinition of our relationships through meditation is ‘visionary,’ or a new ‘paradigm,’ that, hopefully, will lead to the renewed ethical practice that other environmentalists are also advocating, for example, Arnold Berleant. This revised version was published online in July 2006 with corrections to the Cover Date.     

A Corporate Culture Pattern to Manage Business Ethics

Within the general frame of proposals for an adequate management of business ethics, this paper is based on the vision of corporate culture as a pattern to achieve such purpose. If we consider ethics as a specific value of corporate culture, we may resort to the mechanism of cultural change and implementation in order to manage ethics. Despite the difficulties it entails in terms of time and money investment, this procedure is one of the safest ways to reach ethical values which are known, shared and then practiced by all the members of a corporation, whatever the category. From this central standpoint, and basing ourselves on our own proposal for the management of culture, we shall describe which specific steps must be taken in order to achieve a set of ethical values which are both realistic and furthermore shared by all collaborators of an organization. This revised version was published online in July 2006 with corrections to the Cover Date.     

Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests in a Less Regulated Environment

In this article we examine the association between corporate social responsibility (CSR) and firm value. This line of research is important since firms continue to invest in CSR even though past studies reveal a limited linkage between financial value and CSR. However, the business case for CSR or “doing good while making a profit,” appears to be advancing within the business ethics literature as a preferred conception of CSR. We conjecture that the greater unification and refinement of both profit maximization and stakeholder interests through corporate acts, not statements alone, will sustain the financial value of CSR in a less regulated global business environment. We study the triangle of what companies say, what companies do, and firm financial performance. We analyze Fortune 250 firms and find a positive association between what companies do based on KLD Research and Analytics, Inc. (KLD) ratings, and what companies state about ethics in their CSR statements. We then employ regression analysis and find that companies’ socially responsible acts are positively associated with overall firm value and financial performance. Yet we do not find a statistically significant association between what companies say regarding ethics in their CSR statements and their financial outcomes. These results suggest that firm value and financial performance is associated with what companies do and not what they say. Our results seem to be driven by multinational corporations (MNCs) and not by non‐MNCs. This is possibly because MNCs generally operate in a less regulated global business environment that often necessitates strong ethical corporate leadership to further stakeholder interests. Overall, these results help reconcile corporate and stakeholder objectives since evidence of a link between financial performance and doing good sustains global CSR.     

Ethics beyond the model: How social dynamics can interfere with ethical practice in operational research/management science

Responding to a call for more attention to be given to ethics within operational research, Marc Le Menestrel and Luk Van Wassenhove have recently outlined a perspective on the relationship between OR models and ethics that squarely ties ethical engagement to daily practice and, more specifically, to the manner in which a practitioner uses a model or other technique in a particular setting. They refer to this approach as “ethics beyond OR models”.This paper seeks to extend the debate on this topic by examining some of the difficulties of ethical action when it is defined in these terms. Specifically the paper seeks to show how the social dynamics that circumscribe much professional practice can easily override good intentions on the part of the people concerned. Ethical practice dictates that those involved in OR/MS practice should seriously contemplate their own involvement in the process of knowledge production and be fully aware of the wider ramifications of employing particular modelling techniques and other tools. However, this is not always easy since the complex social dynamics that surround an inquiry can surreptitiously undermine these intentions. In extreme cases, these processes can create an ethical trap that those involved may not be fully recognise until after the event.In exploring such a disjuncture between ethical intentionality and outcomes the paper re-examines and reflects upon a major consulting assignment which was led by the author and subsequently published through a leading journal and text.     

Codes, Stakeholders and Business Philosophy

Two concepts that business ethics has made its own are codes of practice and stakeholding. They pre-date the self-conscious, organised business ethics effort. Codes are standard in large businesses in the United States, but are not so widely used elsewhere. Stakeholder models remain largely aspirational. Both concepts have critics, and their practical value has yet to be proved. Despite this, they have the potential to transform the quality of business life. Their main strength is in combination with an appropriate business philosophy, which does not yet exist. Widely respected business values can be identified, but they need to be founded on basic principles, which is a requirement for any discipline to move from ideology to maturity. Some possible principles are suggested. An illustration is taken from financial services regulation, where markets are generally seen (to borrow Rousseau's phrase) as having to be ‘forced to be free.’ This revised version was published online in July 2006 with corrections to the Cover Date.     

企业社会责任与企业伦理关系分析

企业社会责任与企业伦理是何关系既是一个理论问题,也是一个现实问题。跳出仅仅从概念视角分析文献中实际采用的定义的局限,提出“3+2”的分析框架,即从三个视角(基本概念、学科领域和社会运动)、两个层面(现实层面和理论层面)分析企业社会责任和企业伦理的关系。分析表明:企业社会责任概念与企业伦理概念之间的关系,不同于企业社会责任领域与企业伦理领域之间的关系,也不同于企业社会责任运动与企业伦理运动之间的关系;同样是企业社会责任和企业伦理概念之间、领域之间和运动之间的关系,现实层面的关系和理论层面的关系也有差异;企业社会责任和企业伦理既非互不相干,亦非完全等同,也不是简单的一个包含另一个的关系,而是既有区别,又有联系的关系。     

The Social Dimensions of Business Excellence

In an era of dynamic markets, globalisation, telecommunication and volatile stock markets, the board of directors of listed companies have grown familiar with the pressure of shareholders. Nowadays CEO's discus corporate responsible behaviour and sustainability more often. They feel the pressure of external stakeholders. They are aware of the increasing vulnerability of their corporate reputation, an increasing number of financial institutions start demanding social and environmental criteria — and it is more and more difficult to attract new talented people and at the same time, keeping existing employees satisfied. These developments make companies aware of the social dimensions of their organisation, their corporate identity, their role within society and their duty towards future generations.The business environment is beginning to accept that prosperity, profitability and shareholder value alone do not represent the value of the company. The companies’ ability to grow and to improve continuously is also determined by its social competences, ethical responsibility and environmental contributions. This shift of focus leads to a reorientation of the concept of business excellence. At first, quality management focused on the quality improvement of products and services, later on the processes providing these products. Quality was renamed into business excellence when corporations oriented themselves on the quality of the organisation and the chain (or network or hub) in which it operates. With the present challenges at hand, companies are beginning to focus on the quality of society while taking care of their core businesses, an objective that transcends and includes the former quality orientations.This article first introduces the European Business Excellence Model (EFQM model), which have facilitated the transformation toward an integral management approach, including openings to corporate social responsibility (CSR). We will than elaborate on the cultural context of companies engaged in CSR and social responsible investing (SRI) activities. We will end this article with an overview of CSR activities, structured according the EFQM model.     

Using Exemplary Business Practices to Identify Buddhist and Confucian Ethical Value Systems1

Initially, a brief history of Buddhism and Confucianism describes for the reader a framework developed to determine right versus wrong action and to guide followers of these religions to do the right thing in social or business practice. In addition, this article uncovers exemplary business practices grounded in Buddhist and Confucian ethical values system and practiced in the global business arena and uses these discoveries to describe an application of Buddhist and Confucian ethical values systems. The result is the recognition that these ethical values systems have an honorable and moral place in global business practice.     

Business ethics,company value and ownership structure

This paper examines the effect of ethical performance on the value of a company and the attractiveness of its stocks for major owners; institutional investors and insiders. Using the Ethisphere^® Institute Ethics Quotient to distinguish between ethical and unethical companies, results show that good ethical performance enhanced company value for a sample of 240 large US companies. Furthermore, strong evidence is found that institutional investors are attracted to ethical companies, but that insiders do not show any investment preferences based on the ethical performance of a company.