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  • 1.
    Rodgers, Waymond
    et al.
    Halmstad University, School of Business, Engineering and Science. University of Hull, Hull England.
    Söderbom, Arne
    Halmstad University, School of Business, Engineering and Science, Centre for Innovation, Entrepreneurship and Learning Research (CIEL).
    Gurial, Andrés
    University of Hull, Hull, England.
    Corporate Social Responsibility Enchanced Control Systems Reducing the Likelihood of Fraud2015In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 131, no 4, p. 871-882Article in journal (Refereed)
    Abstract [en]

    All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility (CSR). This article uses an Ethical Process Throughput Modelembedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. © Springer Science+Business Media Dordrecht 2014

  • 2.
    Svensson, Göran
    et al.
    Oslo School of Management, Oslo, Norway.
    Wood, Greg
    Bowater School of Management and Marketing, Deakin University, Warrnambool, Australia.
    A Model of Business Ethics2008In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 77, no 3, p. 303-322Article in journal (Refereed)
    Abstract [en]

    It appears that in the 30 years that business ethics has been a discipline in its own right a model of business ethics has not been proffered. No one appears to have tried to explain the phenomenon known as 'business ethics' and the ways that we as a society interact with the concept, therefore, the authors have addressed this gap in the literature by proposing a model of business ethics that the authors hope will stimulate debate. The business ethics model consists of three principal components (i.e. expectations, perceptions and evaluations) that are interconnected by five sub-components (i.e. society expects; organizational values, norms and beliefs; outcomes; society evaluates; and reconnection). The introduced model makes a contribution to the creation of a conceptual framework for business ethics. A few tentative conclusions may be drawn from the introduced model of business ethics. The model aspires to be highly dynamic. The ultimate outcome is dependent upon the evolution of time and contexts. It is also dependent upon and provides reference to the behaviours and perceptions of people. The model proposes business ethics to be a continuous and an iterative process. There is no actual end of the process, but a constant reconnection to the initiation of successive process iterations of the business ethics model. The principals and sub-components of the model construct the dynamics of this continuous process. They provide guidance on what and how to explore our common efforts to understand the phenomenon known as business ethics. The model provides opportunities for further research in the field of business ethics.

  • 3.
    Svensson, Göran
    et al.
    Oslo School of Management, Oslo, Norway.
    Wood, Greg
    Deakin University, Warrnambool, VIC, Australia.
    Singh, Jang B.
    University of Windsor, Windsor, ON, Canada.
    Carasco, Emily F.
    University of Windsor, Windsor, ON, Canada.
    Callaghan, Michael
    Deakin University, Warrnambool, VIC, Australia.
    Ethical Structures and Processes of Corporations Operating in Australia, Canada and Sweden: a Longitudinal and Cross-Cultural Study2009In: Journal of Business Ethics, ISSN 0167-4544, E-ISSN 1573-0697, Vol. 86, no 4, p. 485-506Article in journal (Refereed)
    Abstract [en]

    Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006 by an Anglo-Saxon business paradigm than they have been in the past.

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