메뉴 건너뛰기




Volumn 26, Issue 2, 2005, Pages 181-195

Symbolic or substantive document? The influence of ethics codes on financial executives' decisions

Author keywords

Ethics codes; Executive decision making; Stakeholders

Indexed keywords

CODES (SYMBOLS); DECISION MAKING; FINANCE; INDUSTRIAL MANAGEMENT; MARKETING; PERSONNEL TRAINING; REGULATORY COMPLIANCE; STRATEGIC PLANNING;

EID: 11844268087     PISSN: 01432095     EISSN: None     Source Type: Journal    
DOI: 10.1002/smj.440     Document Type: Article
Times cited : (248)

References (49)
  • 1
    • 0033247294 scopus 로고    scopus 로고
    • Who matters to CEOs? an investigation of stakeholder attributes and salience, corporate performance, and CEO values
    • Agle BR, Mitchell RK, Sonnenfeld JA. 1999. Who matters to CEOs? An investigation of stakeholder attributes and salience, corporate performance, and CEO values. Academy of Management Journal 42: 507-525.
    • (1999) Academy of Management Journal , vol.42 , pp. 507-525
    • Agle, B.R.1    Mitchell, R.K.2    Sonnenfeld, J.A.3
  • 3
    • 41649112685 scopus 로고
    • Structural equation modeling in practice: A review and recommended two step approach
    • Anderson JC, Gerbing DW. 1988. Structural equation modeling in practice: a review and recommended two step approach, Psychological Bulletin 103: 411-423.
    • (1988) Psychological Bulletin , vol.103 , pp. 411-423
    • Anderson, J.C.1    Gerbing, D.W.2
  • 4
    • 0035753278 scopus 로고    scopus 로고
    • Efficacy of the theory of planned behaviour: A meta-analytic review
    • Armitage CJ, Connor M. 2001. Efficacy of the theory of planned behaviour: a meta-analytic review. British Journal of Social Psychology 40: 471-499.
    • (2001) British Journal of Social Psychology , vol.40 , pp. 471-499
    • Armitage, C.J.1    Connor, M.2
  • 6
    • 0001892309 scopus 로고
    • The non-market strategy system
    • Baron DP. 1995. The non-market strategy system. Sloan Management Review 37(1): 73-86.
    • (1995) Sloan Management Review , vol.37 , Issue.1 , pp. 73-86
    • Baron, D.P.1
  • 7
    • 0033247292 scopus 로고    scopus 로고
    • Does stakeholder orientation matter? the relationship between stakeholder management models and firm financial performance
    • Berman SL, Wicks AC, Kotha S, Jones T. 1999. Does stakeholder orientation matter? The relationship between stakeholder management models and firm financial performance. Academy of Management Journal 42: 488-506.
    • (1999) Academy of Management Journal , vol.42 , pp. 488-506
    • Berman, S.L.1    Wicks, A.C.2    Kotha, S.3    Jones, T.4
  • 8
    • 21144469112 scopus 로고
    • Divergence between perceptual and archival measures of the environment: Causes and consequences
    • Boyd BK, Dess GG, Rasheed AMA. 1993. Divergence between perceptual and archival measures of the environment: causes and consequences. Academy of Management Review 18: 204-226.
    • (1993) Academy of Management Review , vol.18 , pp. 204-226
    • Boyd, B.K.1    Dess, G.G.2    Rasheed, A.M.A.3
  • 10
    • 21844434254 scopus 로고
    • A stakeholder framework for analyzing and evaluating corporate social performance
    • Clarkson MBE. 1995. A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review 20: 92-117.
    • (1995) Academy of Management Review , vol.20 , pp. 92-117
    • Clarkson, M.B.E.1
  • 12
    • 0034340101 scopus 로고    scopus 로고
    • Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior
    • Cordano M, Frieze IH. 2000. Pollution reduction preferences of U.S. environmental managers: applying Ajzen's theory of planned behavior. Academy of Management Journal 43: 627-641.
    • (2000) Academy of Management Journal , vol.43 , pp. 627-641
    • Cordano, M.1    Frieze, I.H.2
  • 13
    • 0034409429 scopus 로고    scopus 로고
    • Identifying who matters: Mapping key players in multiple environments
    • Cummings JL, Doh JP. 2000. Identifying who matters: mapping key players in multiple environments. California Management Review 42: 83-104.
    • (2000) California Management Review , vol.42 , pp. 83-104
    • Cummings, J.L.1    Doh, J.P.2
  • 14
    • 33646013321 scopus 로고    scopus 로고
    • Top manager responses to organizational surveys: When questioning executives, are networks the answer?
    • Cycyota CS, Harrison DA. 2002. Top manager responses to organizational surveys: when questioning executives, are networks the answer? Academy of Management Best Papers Proceedings.
    • (2002) Academy of Management Best Papers Proceedings
    • Cycyota, C.S.1    Harrison, D.A.2
  • 17
    • 27844452388 scopus 로고
    • A Monte Carlo study of the effects of correlated method variance in moderated multiple regression analysis
    • Evans MG. 1985. A Monte Carlo study of the effects of correlated method variance in moderated multiple regression analysis. Organizational Behavior and Human Decision Processes 36: 305-323.
    • (1985) Organizational Behavior and Human Decision Processes , vol.36 , pp. 305-323
    • Evans, M.G.1
  • 19
    • 0034340894 scopus 로고    scopus 로고
    • Responses to informal accommodation requests from employees with disabilities: Theory and evidence on the willingness to comply
    • Florey AT, Harrison DA. 2000. Responses to informal accommodation requests from employees with disabilities: theory and evidence on the willingness to comply. Academy of Management Journal 43: 224-233.
    • (2000) Academy of Management Journal , vol.43 , pp. 224-233
    • Florey, A.T.1    Harrison, D.A.2
  • 20
    • 0000539567 scopus 로고
    • What's in a name? Reputation building and corporate strategy
    • Fombrun C, Shanley M. 1990. What's in a name? Reputation building and corporate strategy. Academy of Management Journal 33: 233-259.
    • (1990) Academy of Management Journal , vol.33 , pp. 233-259
    • Fombrun, C.1    Shanley, M.2
  • 22
    • 0031500720 scopus 로고    scopus 로고
    • Executive decisions about adoption of information technology in small business: Theory and empirical tests
    • Harrison DA, Mykytyn PP, Riemenschneider CK. 1997. Executive decisions about adoption of information technology in small business: theory and empirical tests. Information Systems Research 8: 171-195.
    • (1997) Information Systems Research , vol.8 , pp. 171-195
    • Harrison, D.A.1    Mykytyn, P.P.2    Riemenschneider, C.K.3
  • 24
    • 0038159332 scopus 로고    scopus 로고
    • Shareholder value, stakeholder management, and social issues: What's the bottom line?
    • Hillman A, Keim G. 2001. Shareholder value, stakeholder management, and social issues: what's the bottom line? Strategic Management Journal 22(2): 125-139.
    • (2001) Strategic Management Journal , vol.22 , Issue.2 , pp. 125-139
    • Hillman, A.1    Keim, G.2
  • 25
    • 0003054486 scopus 로고    scopus 로고
    • A brief tutorial on the development of measures for use in questionnaires
    • Hinkin TR. 1998. A brief tutorial on the development of measures for use in questionnaires. Organizational Research Methods 1: 104-121.
    • (1998) Organizational Research Methods , vol.1 , pp. 104-121
    • Hinkin, T.R.1
  • 26
    • 84989102127 scopus 로고
    • Strategic planning as if ethics mattered
    • Hosmer LT. 1994. Strategic planning as if ethics mattered. Strategic Management Journal, Summer Special Issue 15: 17-34.
    • (1994) Strategic Management Journal , Issue.SUMMER SPEC. ISSUE 15 , pp. 17-34
    • Hosmer, L.T.1
  • 28
    • 0002812254 scopus 로고
    • Moral stages and moralization: The cognitive-development approach
    • Lickona T (ed). Holt, Rinehart, & Winston: New York
    • Kohlberg L. 1976. Moral stages and moralization: the cognitive-development approach. In Moral Development and Behavior: Theory, Research and Social Issues, Lickona T (ed). Holt, Rinehart, & Winston: New York; 31-53.
    • (1976) Moral Development and Behavior: Theory, Research and Social Issues , pp. 31-53
    • Kohlberg, L.1
  • 31
    • 0031529953 scopus 로고    scopus 로고
    • Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts
    • Mitchell RK, Agle BR, Wood DW. 1997. Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts. Academy of Management Review 22(4): 853-886.
    • (1997) Academy of Management Review , vol.22 , Issue.4 , pp. 853-886
    • Mitchell, R.K.1    Agle, B.R.2    Wood, D.W.3
  • 32
    • 0033196603 scopus 로고    scopus 로고
    • The circulation of corporate control: Selection of functional backgrounds of new CEOs in large U.S. manufacturing firms, 1981-1992
    • Ocasio W, Kim H. 1999. The circulation of corporate control: selection of functional backgrounds of new CEOs in large U.S. manufacturing firms, 1981-1992. Administrative Science Quarterly 44: 532-564.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 532-564
    • Ocasio, W.1    Kim, H.2
  • 37
    • 0002772172 scopus 로고
    • Educational programs and interventions
    • Rest JR (ed). Praeger: New York
    • Rest JR, Thoma SJ. 1986. Educational programs and interventions. In Moral Development, Rest JR (ed). Praeger: New York; 59-88.
    • (1986) Moral Development , pp. 59-88
    • Rest, J.R.1    Thoma, S.J.2
  • 38
    • 0001547680 scopus 로고
    • Training and development in work organizations
    • Tannenbaum S, Yukl G. 1992. Training and development in work organizations. Annual Review of Psychology 43: 399-441.
    • (1992) Annual Review of Psychology , vol.43 , pp. 399-441
    • Tannenbaum, S.1    Yukl, G.2
  • 39
    • 11844293019 scopus 로고    scopus 로고
    • Under the board talk
    • The Economist. 2002. Under the board talk. 363: (13 June): 13.
    • (2002) The Economist , vol.363 , Issue.13 JUNE , pp. 13
  • 40
    • 0141671730 scopus 로고    scopus 로고
    • The effects of moral reasoning and self-monitoring on CFO intentions to report fraudulently on financial statements
    • Uddin N, Gillett PR. 2002. The effects of moral reasoning and self-monitoring on CFO intentions to report fraudulently on financial statements. Journal of Business Ethics 40: 15-32.
    • (2002) Journal of Business Ethics , vol.40 , pp. 15-32
    • Uddin, N.1    Gillett, P.R.2
  • 41
    • 84976914256 scopus 로고
    • Corporate codes of ethics: Purpose, process and content issues
    • Weaver G. 1993. Corporate codes of ethics: purpose, process and content issues. Business and Society 32: 44-58.
    • (1993) Business and Society , vol.32 , pp. 44-58
    • Weaver, G.1
  • 42
    • 0033212326 scopus 로고    scopus 로고
    • Integrated and decoupled corporate social performance: Management commitments, external pressures, and corporate ethics practices
    • Weaver G, Trevino L, Cochran P. 1999a. Integrated and decoupled corporate social performance: management commitments, external pressures, and corporate ethics practices. Academy of Management Journal 42: 539-552.
    • (1999) Academy of Management Journal , vol.42 , pp. 539-552
    • Weaver, G.1    Trevino, L.2    Cochran, P.3
  • 43
    • 0033075979 scopus 로고    scopus 로고
    • Corporate ethics practices in the mid-1990's: An empirical study of the Fortune 1000
    • Weaver G, Trevino L, Cochran L. 1999b. Corporate ethics practices in the mid-1990's: an empirical study of the Fortune 1000. Journal of Business Ethics 18: 283-294.
    • (1999) Journal of Business Ethics , vol.18 , pp. 283-294
    • Weaver, G.1    Trevino, L.2    Cochran, L.3
  • 44
    • 0033248831 scopus 로고    scopus 로고
    • Corporate ethics programs as control systems: Influences of executive commitment and environmental factors
    • Weaver G, Trevino L, Cochran P. 1999c. Corporate ethics programs as control systems: influences of executive commitment and environmental factors. Academy of Management Journal 42: 41-57.
    • (1999) Academy of Management Journal , vol.42 , pp. 41-57
    • Weaver, G.1    Trevino, L.2    Cochran, P.3
  • 45
    • 84989026819 scopus 로고
    • Reputation and corporate strategy: A review of recent theory and applications
    • Weigelt K, Camerer C. 1988. Reputation and corporate strategy: a review of recent theory and applications. Strategic Management Journal 9(5): 443-445.
    • (1988) Strategic Management Journal , vol.9 , Issue.5 , pp. 443-445
    • Weigelt, K.1    Camerer, C.2
  • 46
    • 67349260970 scopus 로고
    • Substance and symbolism in CEOs' long-term incentive plans
    • Westphal J, Zajac E. 1994. Substance and symbolism in CEOs' long-term incentive plans. Administrative Science Quarterly 39: 367-390.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 367-390
    • Westphal, J.1    Zajac, E.2
  • 47
    • 0032220361 scopus 로고    scopus 로고
    • The symbolic management of stockholders: Corporate governance reforms and shareholder reactions
    • Westphal J, Zajac E. 1998. The symbolic management of stockholders: corporate governance reforms and shareholder reactions. Administrative Science Quarterly 43: 127-153.
    • (1998) Administrative Science Quarterly , vol.43 , pp. 127-153
    • Westphal, J.1    Zajac, E.2
  • 48
    • 0035373659 scopus 로고    scopus 로고
    • Decoupling policy from practice: The case of stock repurchasing programs
    • Westphal J, Zajac E. 2001. Decoupling policy from practice: the case of stock repurchasing programs. Administratively Science Quarterly 46: 202-228.
    • (2001) Administratively Science Quarterly , vol.46 , pp. 202-228
    • Westphal, J.1    Zajac, E.2
  • 49
    • 0001532098 scopus 로고
    • Accounting for the explanations of CEO compensation: Substance and symbolism
    • Zajac E, Westphal J. 1995. Accounting for the explanations of CEO compensation: substance and symbolism. Administrative Science Quarterly 40: 283-308.
    • (1995) Administrative Science Quarterly , vol.40 , pp. 283-308
    • Zajac, E.1    Westphal, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.