‘Looking for a deeply reflected and applicable textbook for in-class use in business ethics? Here it is. The best textbook I’ve ever found is the Stanwicks’ masterpiece. Your students will love it.’
—Volker Brecht, Southern University at New Orleans
Filled with real-world case studies and examples of ethical dilemmas, Understanding Business Ethics, Third Edition prepares students and managers alike to make ethical decisions in today’s complex, global environment. Bestselling authors Peter A. Stanwick and Sarah D. Stanwick explain the fundamental importance of ethical leadership, decision making, and strategic planning while examining emerging trends in business ethics such as the developing world, human rights, environmental sustainability, and technology. In addition to presenting information related to the Association to Advance Collegiate Schools of Business (AACSB), the text’s 26 real-world cases profile a variety of industries, countries, and ethical issues in a way that is relevant and meaningful to students’ lives.
The Third Edition features new cases from well-known companies such as Disney and General Motors, new coverage of emerging topics such as big data and social media, expanded coverage of corporate social responsibility, and more. Using an applied approach, this text helps students understand why and how business ethics really do matter!
Cuprins
Chapter 1: The Foundation of Ethical Thought
Introduction
The Role of Morals
The Foundation of Ethical Theory
Teleological Frameworks
Deontological Frameworks
Seven Guiding Principles to Support Ethical Actions
The Seven Deadly Sins
The Trolley Problem
Global Business Standards Codex
Chapter 2: The Evolving Complexities of Business Ethics
The Global Complexity of Business Ethics
History of Business Ethics
The Role of Integrity
Specific Behaviors of High Integrity
Is Everyone Unethical?
The Cheating Culture
Grade Inflation and the Institutional Pressure to Cheat
The Role of Technology and Cheating
Generational Differences Pertaining to Ethics
The Role of Trust in Ethical Conduct
Chapter 3: Stakeholders and Corporate Social Responsibility
What Is a Stakeholder?
Management’s Response to Stakeholders
The Ability to Build Trust with the Stakeholders
The Role of Stakeholder Communications
Triple Bottom Line Reporting
The Benefit Corporation
Suppliers as Stakeholders
Customers as Stakeholders
Government as a Stakeholder
NGOs as Stakeholders
Local Community and Society as Stakeholders
The Role of Corporate Social Responsibility
Alternative Firm Configurations to Address Stakeholder Issues
The Role of Corporate Reputation
The Role of Corporate Philanthropy
Part II: Internal Focus of Ethical Issues
Chapter 4: Ethics and Financial Reporting
Ethics and Financial Reporting
The Role of Creative Accounting
The History of Ponzi Schemes
The Role Of Insider Trading As An Ethical Issue
Ethical Philosophies and Accounting Issues
The Role of Financial Reporting
The Objectives of Financial Reporting
Where Were the Auditors?
Responsibilities of Management
The Use of Heuristics in Auditing
Responsibilities of Auditors
Responsibilities of Audit Committees
AICPA Code of Professional Conduct
Components of the Sarbanes-Oxley Act
Public Company Accounting Oversight Board
Section 404—Internal Controls
A Comprehensive Model of Top Management Fraud
Accounting Shenanigans or Tricks of the Trade
Chapter 5: Ethical Leadership and Corporate Governance
Ethical Leadership
A Manager’s Ability to Develop Trust, Commitment, and Effort
The Responsibility of Managers
The Transformation From Moral Person to Ethical Leader
Ethics and Corporate Governance
Board of Directors
The Role of the Board of Directors
A Contingent Perspective of Corporate Governance
Ethics and the Structure of the Board of Directors
The Benefits of a Strong Board of Directors
CEO Compensation and Ethical Reputation
Ethical Viewpoints Explaining CEO Compensation
Corporate Governance and Stakeholders
Chapter 6: Strategic Planning, Corporate Culture, and Corporate Compliance
Ethics and Strategic Planning
The Ethical Cycle
Using Strategic Ethical Decisions to Build Character
Is There a Link Between Strategic Planning and an Ethical Culture?
How to Address Strategic Ethical Decision Making From a Global Perspective
How to Address Ethical Crisis and Disaster Recovery
Corporate Culture
Evaluation of Corporate Culture
Using Organizational Integrity to Link Corporate Culture to Corporate Compliance
Ethics and Corporate Compliance
The U.S. Federal Sentencing Guidelines for Organizations
The Challenge of Compliance
Corporate Compliance Systems and Global Corruption
Chapter 7: Decision Making and Human Resource Issues
Ethical Decision Making: Kohlberg’s Six Stages of Moral Development
The Role of Emotion in Moral Decision Making
Rationalizing Unethical Behaviors
Ethical Decision Making and Moral Intensity
The Role of Power and Influence in Ethical Decisions
Human Resource Issues
The Role of Workplace Diversity
Ethical Climate and Organizational Misbehavior
Sexual Harassment and Sexual Discrimination
Office Bullying
Employee Monitoring
The Ethical Issues Related to Extreme Jobs
Part III: External Focus of Ethical Issues
Chapter 8: Ethics and the Environment
The Tragedy of the Commons
Natural Environment as a Stakeholder
Natural Environment as a Competitive Advantage
Voluntary Environmental Compliance
What Does It Mean to Be Green?
Employees as Environmental Stakeholders
NGOs as Environmental Stakeholders
Communicating the Firm’s Environmental Commitment to Its Stakeholders
United States Government Regulations
Environmental Accounting Issues
Environmental Justice
Environmental Sustainability
Ethics and Climate Change
Climate Change as a Strategic Option
The Effects of Climate Change on the Firm
A Firm’s Carbon Footprint
Chapter 9: Ethics and Information Technology
Why Are Information Technology Ethical Issues Important?
Management Issues and Policy Areas for Information Technology
The Next Step: Critical Analysis
Privacy of Employees
Types of Computer Monitoring
Telephone Monitoring
Privacy of Customers
The Challenge of Technology
The Role of Government Regulations
The Volunteer Censoring of Internet Search Information
Technology-Based Fraud
Internet Attacks
The USA PATRIOT Act
Chapter 10: Marketing and Advertising
Alternative Views of the Foundation of Marketing and Advertising
Green Marketing
Ethical Consumer Behavior
Relationship Marketing and Privacy
The Role of Consumer Boycotts
The Ethical Challenges of Product Recalls
The Reasons for Recalls
The Steps of a Recall
Financial Costs of a Recall
The Ethics of Fair Pricing
Ethics of Purchasing and Sales
False and Misleading Advertising
The Eventual Truth in Advertising
Advertising to Children
The Sydney Principles
The Magic of Disney
Chapter 11: Ethical Issues in the Developing World
The Bottom of the Pyramid
New Generation Business Strategies for the Bottom of the Pyramid
Social Entrepreneurship
Fair Trade
Human Rights
Poverty and Hunger
Food Versus Fuel
The UN Millennium Development Goals
Part IV: Developing and Evaluating a Strong Ethical Focus
Chapter 12: Establishing a Code of Ethics and Ethical Guidelines
Role of a Code of Ethics
Code of Ethics and Stakeholders
Benefits of a Code of Ethics
Content of a Code of Ethics
The Role of Total Responsibility Management and a Code of Ethics
Steps for an Effective Code of Ethics
Value of a Code of Ethics
How to Make a Code of Ethics More Effective
Examples of Codes of Ethics
Role of Government Regulations
Global Code of Ethics
Chapter 13: Evaluating Corporate Ethics
Why Firms Need Ethics Training Programs
Establishing an Ethics Training Program
Establishing a Global Ethics Training Program
Benefits of an Ethics Training Program
Enforcement and the Ethics Training Program
Sending the Right Message to the Employees
Corporate Ethics Officers
Ethical Auditing
Components of the Ethical Audit
Whistle-Blowing
Hotlines
Government Regulations and Whistle-Blowing
Evaluation of Ethics and Stakeholders
Part V: Cases
Case 1: Bernard Madoff: How “One Big Lie” Can Destroy Thousands of Lives
Case 2: Siemens: How the Greased Wheels Slid off the Ethical Track
Case 3: TOMS Shoes: Helping Soles All Over the World
Disney Citizenship: Lending a Mouse Ear to Hear How to Help Society
Case 4: World Food Programme: A Quarter a Day Keeps the Hunger Away
Case 5: Rupert Murdoch and News Corporation: All the News That’s Fit to Hack
Case 6: Enron: Were They the Crookedest Guys in the Room?
Case 7: Google: Don’t Be Evil Unless?.?.?.
Case 8: Health South: The Rise and Fall of the Scrushy Empire
Case 9: De Beers and the Conflict Diamonds: A Monopoly Doesn’t Last Forever
Case 10: Interface: More Than Just a Carpet Company
Case 11: Facebook and Privacy: Big Brother “Likes” Us
Case 12: Outsourcing at Mattel: Elmo Sad?.?.?.?Elmo Covered in Lead Paint
Case 13: GM and the Ignition Switch: It Is Deja Vu All Over Again
Case 14: Mc Wane: A Dangerous Business
Case 15: Merck’s Vioxx: How Would You Interpret the Data?
Case 16: Music Industry: Ethical Issues in a Digital Age
Case 17: Apple Outsourcing in China: i Sweatshop?
Case 18: Patagonia: Don’t Buy Our Stuff
Case 19: Tokyo Electric Power and the Fukushima Daiichi Nuclear Power Disaster: A Tsunami of Problems
Case 20: Tyco: I’m Sure That It’s a Really Nice Shower Curtain
Case 21: Olympus: A Corporate Governance Picture That Was Out of Focus
Case 22: Wal-Mart: But We Do Give Them a 10% Employee Discount
Case 23: World Com: Can You Hear the Lawsuits Now?
Case 24: BP and the Deepwater Horizon Disaster: “I Would Like My Life Back”
Case 25: Greyston Bakery: The Zen of Philanthropy
Despre autor
Sarah D. Stanwick is associate professor emerita in the School of Accountancy at Auburn University. Her research has been published in various journals, including The Journal of Business Ethics, Advances in Accounting, The Accounting Educators’ Journal, The Journal of Corporate Accounting and Finance, The CPA Journal, The Journal of Corporate Citizenship, Business Strategy and the Environment, Eco-Management and Auditing, and the International Journal of Commerce and Management. While at Auburn University, she has received two Daniel F. Breeden Endowments for Faculty Enhancement and a Pursell Ethics Grant. In addition, she received a grant from the World Resources Institute to write an instructional case on the pulp and paper industry in Alabama. She has taught financial and managerial/cost accounting at the undergraduate and graduate levels. She has also taught accounting ethics at the graduate level. Her research interests include the areas of environmental accounting, ethical issues for managers and accountants, and social responsibility issues. She has served as the College Diversity Officer, the advisor for the Auburn University chapter of Beta Gamma Sigma (the international honor society for achievement in the study of business) and the advisor for the Auburn University Women in Business Organization. During her tenure at Auburn, she has directed a successful community outreach program on financial literacy, Tiger$ense. She is a retired certified public accountant. Together, Sarah and Peter have two adult children, Olivia and John, and one faithful miniature dachshund, Belle.
Mai multe cărți electronice de la același autor (i) / Editor
254.773 Ebooks din această categorie
