Discussion of “Ethical Climate, Social Responsibility and Earnings Management”

In this discussion of Shafer’s (J Bus Ethics, 2013, doi:10.1007/s10551-013-1989-3) empirical research published in this issue, I raise several issues for future research. For example, I encourage ethics research to more carefully consider their use of climate versus culture, and call for an elucidat...

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Bibliographic Details
Main Author: Curtis, Mary (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2015
In: Journal of business ethics
Year: 2015, Volume: 126, Issue: 1, Pages: 61-63
Further subjects:B PRESOR
B Financial statement manipulation
B Ethical Climate Questionnaire
B Corporate ethical climate
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Description
Summary:In this discussion of Shafer’s (J Bus Ethics, 2013, doi:10.1007/s10551-013-1989-3) empirical research published in this issue, I raise several issues for future research. For example, I encourage ethics research to more carefully consider their use of climate versus culture, and call for an elucidation of the different characteristics of the two constructs. Additionally, the relationship between corporate ethical climate and employees’ perceptions of the importance of ethical behavior is complex. Because research commonly calls for organizations to improve their climate in order to improve ethical behavior, an exploration of the exit, voice, loyalty, or neglect options of employees in light of varying organizational ethical climates should be further explored.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-013-2036-0