메뉴 건너뛰기




Volumn 29, Issue 5-6, 2004, Pages 473-488

The impact of an ethical environment on managers' project evaluation judgments under agency problem conditions

Author keywords

[No Author keywords available]

Indexed keywords


EID: 1542613358     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(03)00012-6     Document Type: Article
Times cited : (86)

References (63)
  • 1
    • 0001179490 scopus 로고
    • Social inclusion as a marketing ethics correlate
    • Akaah I.P. Social inclusion as a marketing ethics correlate Journal of Business Ethics 11 1992 599-608
    • (1992) Journal of Business Ethics , vol.11 , pp. 599-608
    • Akaah, I.P.1
  • 2
    • 1542640260 scopus 로고
    • Statement of auditing standards No. 78: Consideration of internal control in a financial statement audit: An amendment to SAS No. 55
    • American Institute of Certified Public Accountants (AICPA) New York: American Institute of Certified Public Accountants
    • American Institute of Certified Public Accountants (AICPA) Statement of auditing standards No. 78: consideration of internal control in a financial statement audit: an amendment to SAS No. 55 1995 American Institute of Certified Public Accountants New York
    • (1995)
  • 3
    • 0007067853 scopus 로고    scopus 로고
    • Statement of auditing standards No. 82: Consideration of fraud in a financial statement audit
    • American Institute of Certified Public Accountants (AICPA) New York: American Institute of Certified Public Accountants
    • American Institute of Certified Public Accountants (AICPA) Statement of auditing standards No. 82: consideration of fraud in a financial statement audit 1997 American Institute of Certified Public Accountants New York
    • (1997)
  • 5
    • 1542640261 scopus 로고    scopus 로고
    • Understanding the factors underlying ethical organizations: Enabling continuous ethical improvement
    • Arnold V. Lampe J.C. Sutton S.G. Understanding the factors underlying ethical organizations: enabling continuous ethical improvement Journal of Applied Business Research 15 1999 3 1-20
    • (1999) Journal of Applied Business Research , vol.15 , pp. 1-20
    • Arnold, V.1    Lampe, J.C.2    Sutton, S.G.3
  • 6
    • 1542640258 scopus 로고    scopus 로고
    • Creating an ethically driven organization: A model for fostering an epidemic of ethical intensity
    • Arnold V. Lampe J.C. Sutton S.G. Creating an ethically driven organization: a model for fostering an epidemic of ethical intensity Advances in Accounting Behavioral Research 3 2000 201-224
    • (2000) Advances in Accounting Behavioral Research , vol.3 , pp. 201-224
    • Arnold, V.1    Lampe, J.C.2    Sutton, S.G.3
  • 7
    • 0002155238 scopus 로고
    • Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: An experiment
    • Arnold V. Ponemon L. Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: an experiment Auditing: A Journal of Theory and Practice 1991 1-15
    • (1991) Auditing: A Journal of Theory and Practice , pp. 1-15
    • Arnold, V.1    Ponemon, L.2
  • 8
    • 0001049795 scopus 로고
    • Agency research in managerial accounting: A survey
    • Baiman S. Agency research in managerial accounting: a survey Journal of Accounting Literature 1 1982 154-213
    • (1982) Journal of Accounting Literature , vol.1 , pp. 154-213
    • Baiman, S.1
  • 9
    • 0000147433 scopus 로고
    • Agency research in managerial accounting: A second look
    • Baiman S. Agency research in managerial accounting: a second look Accounting, Organizations and Society 15 1990 341-371
    • (1990) Accounting, Organizations and Society , vol.15 , pp. 341-371
    • Baiman, S.1
  • 10
    • 0010153962 scopus 로고
    • An evaluation of the ethics program at General Dynamic
    • Barker R.A. An evaluation of the ethics program at General Dynamic Journal of Business Ethics 12 1993 165-177
    • (1993) Journal of Business Ethics , vol.12 , pp. 165-177
    • Barker, R.A.1
  • 11
    • 0001909803 scopus 로고
    • The escalation of commitment to a failing course of action: A theoretical progress
    • Brockner J. The escalation of commitment to a failing course of action: toward theoretical progress Academy of Management Review 17 1992 39-61
    • (1992) Academy of Management Review , vol.17 , pp. 39-61
    • Brockner, J.1
  • 12
    • 0001947529 scopus 로고
    • Ideologies, values, and decision making in organizations
    • P. Nystrom, & W. Starbuck (Eds.), New York: Oxford University Press
    • Beyer J. Ideologies, values, and decision making in organizations. In: Nystrom P. Starbuck W. (Eds.), Handbook of organizational design (Vol. 2) 1981 Oxford University Press New York
    • (1981) Handbook of Organizational Design , vol.2
    • Beyer, J.1
  • 13
    • 0030078417 scopus 로고    scopus 로고
    • What's wrong with the Treadway Commission report? Experimental analysis of the effects of personal values and codes of conduct on fraudulent financial reporting
    • Brief A.P. Dukerich J.M. Brown P.R. Brett J.F. What's wrong with the Treadway Commission report? Experimental analysis of the effects of personal values and codes of conduct on fraudulent financial reporting Journal of Business Ethics 15 1996 183-198
    • (1996) Journal of Business Ethics , vol.15 , pp. 183-198
    • Brief, A.P.1    Dukerich, J.M.2    Brown, P.R.3    Brett, J.F.4
  • 14
    • 84928441842 scopus 로고
    • Institutionalizing ethics in government
    • Brumback G.B. Institutionalizing ethics in government Public Personnel Management 20 1991 353-364
    • (1991) Public Personnel Management , vol.20 , pp. 353-364
    • Brumback, G.B.1
  • 15
    • 84980225862 scopus 로고
    • The irrationality of action and action rationality: Decisions, ideologies and organizational actions
    • Brunsson N. The irrationality of action and action rationality: decisions, ideologies and organizational actions Journal of Management Studies 19 1982 29-44
    • (1982) Journal of Management Studies , vol.19 , pp. 29-44
    • Brunsson, N.1
  • 17
    • 0001797791 scopus 로고
    • The effect of cognitive style and sponsorship on the treatment of opportunity costs in resource allocation decisions
    • Chenhall R. Morris D. The effect of cognitive style and sponsorship on the treatment of opportunity costs in resource allocation decisions Accounting, Organizations and Society 16 1991 27-46
    • (1991) Accounting, Organizations and Society , vol.16 , pp. 27-46
    • Chenhall, R.1    Morris, D.2
  • 18
    • 0000901049 scopus 로고
    • Ethics and marketing management: An empirical examination
    • Chonko L.B. Hunt S.D. Ethics and marketing management: an empirical examination Journal of Business Ethics 13 1985 339-359
    • (1985) Journal of Business Ethics , vol.13 , pp. 339-359
    • Chonko, L.B.1    Hunt, S.D.2
  • 19
    • 0004034959 scopus 로고
    • Internal control: Integrated framework: Framework
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) Harborside, NJ: American Institute of Certified Public Accountants
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal control: integrated framework: framework 1992 American Institute of Certified Public Accountants Harborside, NJ
    • (1992)
  • 21
    • 1542745518 scopus 로고    scopus 로고
    • Reducing corruption: Views of NSW public sector managers
    • (Unpublished report). Independent Commission Against Corruption, New South Wales State Government, Sydney, Australia
    • Cooke, S., & Zipparo, L. (1998). Reducing corruption: views of NSW public sector managers (Unpublished report). Independent Commission Against Corruption, New South Wales State Government, Sydney, Australia.
    • (1998)
    • Cooke, S.1    Zipparo, L.2
  • 22
    • 84993093600 scopus 로고    scopus 로고
    • Is the control environment related to financial reporting decisions?
    • D'Aquila J.M. Is the control environment related to financial reporting decisions? Managerial Auditing Journal 13 1998 472-478
    • (1998) Managerial Auditing Journal , vol.13 , pp. 472-478
    • D'Aquila, J.M.1
  • 24
    • 1542640257 scopus 로고    scopus 로고
    • The language of business codes of ethics: Implications of knowledge and power
    • (Working paper). School of Accounting, University of Technology, Sydney
    • Farrell, H., & Farrell, B. (1997). The language of business codes of ethics: implications of knowledge and power (Working paper). School of Accounting, University of Technology, Sydney.
    • (1997)
    • Farrell, H.1    Farrell, B.2
  • 25
    • 0001224027 scopus 로고
    • Ethical behavior and bureaucratic structure in marketing research organizations
    • Ferrell O.C. Skinner S.J. Ethical behavior and bureaucratic structure in marketing research organizations Journal of Marketing Research 25 1988 103-109
    • (1988) Journal of Marketing Research , vol.25 , pp. 103-109
    • Ferrell, O.C.1    Skinner, S.J.2
  • 26
    • 0000245080 scopus 로고
    • Ethical decision making: A review of the empirical literature
    • Ford R.C. Richardson W.D. Ethical decision making: a review of the empirical literature Journal of Business Ethics 13 1994 205-221
    • (1994) Journal of Business Ethics , vol.13 , pp. 205-221
    • Ford, R.C.1    Richardson, W.D.2
  • 27
    • 0003321389 scopus 로고
    • The meaning of management and the management of meaning: A view from social anthropology
    • M. Earl (Ed.), Oxford: Oxford University Press
    • Gowler D. Legge K. The meaning of management and the management of meaning: a view from social anthropology. In Earl M. (Ed.), Perspectives on management: a multidisciplinary analysis 1983 Oxford University Press Oxford
    • (1983) Perspectives on Management: A Multidisciplinary Analysis
    • Gowler, D.1    Legge, K.2
  • 28
    • 1542430531 scopus 로고
    • Tylenol decisions to cost Johnson and Johnson about $150 million
    • Greenwald J. Tylenol decisions to cost Johnson and Johnson about $150 million Business Insurance 20 1986 2
    • (1986) Business Insurance , vol.20 , pp. 2
    • Greenwald, J.1
  • 29
    • 0001092588 scopus 로고
    • An incentive to shirk, privately held information, and managers' project evaluation decisions
    • Harrell A. Harrison P. An incentive to shirk, privately held information, and managers' project evaluation decisions Accounting, Organizations and Society 19 1994 569-577
    • (1994) Accounting, Organizations and Society , vol.19 , pp. 569-577
    • Harrell, A.1    Harrison, P.2
  • 30
    • 21344435166 scopus 로고
    • Impact of 'agency problem' on managers' project evaluation decisions
    • Harrison P. Harrell A. Impact of 'agency problem' on managers' project evaluation decisions Academy of Management Journal 36 1993 635-643
    • (1993) Academy of Management Journal , vol.36 , pp. 635-643
    • Harrison, P.1    Harrell, A.2
  • 31
  • 32
    • 58149410609 scopus 로고
    • Organizational philosophy, policies and objectives related to unethical decision behaviour: A laboratory experiment
    • Hegarty W.H. Sims H.P.Jr. Organizational philosophy, policies and objectives related to unethical decision behaviour: a laboratory experiment Journal of Applied Psychology 64 1979 331-338
    • (1979) Journal of Applied Psychology , vol.64 , pp. 331-338
    • Hegarty, W.H.1    Sims Jr., H.P.2
  • 33
    • 25344462028 scopus 로고    scopus 로고
    • The effects of loss aversion and attribution on managers' goal-incongruent investment decisions with private information
    • Accounting, Behavior and Organizations Annual Conference, October, Orlando, Florida
    • Ho, J. L., & Vera-Muñoz, S. C. (1998). The effects of loss aversion and attribution on managers' goal-incongruent investment decisions with private information. In Accounting, Behavior and Organizations Annual Conference, October, Orlando, Florida.
    • (1998)
    • Ho, J.L.1    Vera-Muñoz, S.C.2
  • 34
    • 0346790554 scopus 로고    scopus 로고
    • Ethics: The key to good management (ICAC report)
    • Independent Commission Against Corruption Sydney, Australia: New South Wales State Government
    • Independent Commission Against Corruption Ethics: the key to good management (ICAC report) 1998 New South Wales State Government Sydney, Australia
    • (1998)
  • 35
    • 1542640259 scopus 로고    scopus 로고
    • What is an ethical culture?: Key issues to building an ethical organisation (ICAC report)
    • Independent Commission Against Corruption Sydney, Australia: New South Wales State Government
    • Independent Commission Against Corruption What is an ethical culture?: Key issues to building an ethical organisation (ICAC report) 2000 New South Wales State Government Sydney, Australia
    • (2000)
  • 36
    • 0000720287 scopus 로고
    • Ethical beliefs and behaviour among managers: A cross-cultural perspective
    • Izraeli D. Ethical beliefs and behaviour among managers: a cross-cultural perspective Journal of Business Ethics 7 1988 263-271
    • (1988) Journal of Business Ethics , vol.7 , pp. 263-271
    • Izraeli, D.1
  • 38
    • 0002861826 scopus 로고
    • Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries
    • Kanodia C. Bushman R. Dickhaut J. Escalation errors and the sunk cost effect: an explanation based on reputation and information asymmetries Journal of Accounting Research 1989 59-77
    • (1989) Journal of Accounting Research , pp. 59-77
    • Kanodia, C.1    Bushman, R.2    Dickhaut, J.3
  • 40
    • 0001612820 scopus 로고
    • The influence of stated organizational concern upon ethical decision making
    • Laczniak G.R. Inderrieden E.J. The influence of stated organizational concern upon ethical decision making Journal of Business Ethics 6 1987 297-307
    • (1987) Journal of Business Ethics , vol.6 , pp. 297-307
    • Laczniak, G.R.1    Inderrieden, E.J.2
  • 41
    • 0007403947 scopus 로고    scopus 로고
    • Examining accountants' ethical behavior: A review and implications for future research
    • V. Arnold, & S. G. Sutton (Eds.), Sarasota, FL: American Accounting Association
    • Louwers T.J. Ponemon L.A. Radtke R.R. Examining accountants' ethical behavior: a review and implications for future research. In Arnold V. Sutton S.G. (Eds.), Behavioral accounting research: foundations and frontiers 1997 American Accounting Association Sarasota, FL
    • (1997) Behavioral Accounting Research: Foundations and Frontiers
    • Louwers, T.J.1    Ponemon, L.A.2    Radtke, R.R.3
  • 42
    • 0003775150 scopus 로고
    • Rewarding results: Motivating profit centre managers
    • Boston, MA: Harvard Business School Press
    • Merchant K.A. Rewarding results: motivating profit centre managers 1989 Harvard Business School Press Boston, MA
    • (1989)
    • Merchant, K.A.1
  • 43
    • 21344444304 scopus 로고    scopus 로고
    • Seeing the elephant: An organizational perspective on corporate moral agency
    • Metzger M.B. Dalton D.R. Seeing the elephant: an organizational perspective on corporate moral agency American Business Law Journal 33 1996 489-576
    • (1996) American Business Law Journal , vol.33 , pp. 489-576
    • Metzger, M.B.1    Dalton, D.R.2
  • 44
    • 1542745523 scopus 로고
    • Sundae school (Ben & Jerry's social responsibility claim) Inc
    • Miller A. Sundae school (Ben & Jerry's social responsibility claim) Inc. 1995 29-30
    • (1995) , pp. 29-30
    • Miller, A.1
  • 45
    • 0000784368 scopus 로고
    • A comparison of moral reasoning of groups and individuals on the "Defining Issues Test"
    • Nichols M.L. Day V.E. A comparison of moral reasoning of groups and individuals on the "Defining Issues Test" Academy of Management Journal 25 1982 201-208
    • (1982) Academy of Management Journal , vol.25 , pp. 201-208
    • Nichols, M.L.1    Day, V.E.2
  • 46
    • 32044468277 scopus 로고
    • The economics of ethics: A new perspective on agency theory
    • Noreen E. The economics of ethics: a new perspective on agency theory Accounting, Organizations and Society 13 1988 359-369
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 359-369
    • Noreen, E.1
  • 47
    • 0001754581 scopus 로고
    • Dollars, sense and sunk costs: A life cycle model of resource allocation decisions
    • Northcraft G.B. Wolf G. Dollars, sense and sunk costs: a life cycle model of resource allocation decisions Academy of Management Review 9 1984 225-234
    • (1984) Academy of Management Review , vol.9 , pp. 225-234
    • Northcraft, G.B.1    Wolf, G.2
  • 48
    • 25344471706 scopus 로고
    • Incentives to shirk and private information and ethics in management project evaluation decisions
    • Bachelor of Business Honours thesis, School of Accounting, University of Technology, Sydney
    • Passmore, D. J. (1995). Incentives to shirk and private information and ethics in management project evaluation decisions. Bachelor of Business Honours thesis, School of Accounting, University of Technology, Sydney.
    • (1995)
    • Passmore, D.J.1
  • 49
    • 1542535371 scopus 로고    scopus 로고
    • An organic perspective on organisational ethics
    • Ping A.C. An organic perspective on organisational ethics Management (North Sydney) 1996 17-19
    • (1996) Management (North Sydney) , pp. 17-19
    • Ping, A.C.1
  • 50
    • 84984260909 scopus 로고
    • Auditor underreporting of time and moral reasoning: A experimental lab study
    • Ponemon L. Auditor underreporting of time and moral reasoning: an experimental lab study Contemporary Accounting Research 9 1992 171-189
    • (1992) Contemporary Accounting Research , vol.9 , pp. 171-189
    • Ponemon, L.1
  • 52
    • 0039313908 scopus 로고
    • Individual's moral judgement and its impact on group processes
    • Posner B.Z. Individual's moral judgement and its impact on group processes International Journal of Management 3 1986 2 5-11
    • (1986) International Journal of Management , vol.3 , pp. 5-11
    • Posner, B.Z.1
  • 54
    • 0011938001 scopus 로고    scopus 로고
    • The influence of self-interest and ethical considerations on managers' evaluation judgments
    • Rutledge R.W. Karim K.E. The influence of self-interest and ethical considerations on managers' evaluation judgments Accounting, Organizations and Society 24 1999 173-184
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 173-184
    • Rutledge, R.W.1    Karim, K.E.2
  • 55
    • 33845702314 scopus 로고
    • The impact of the work environment on ethical decision making: Some Australian evidence
    • Soutar G. McNeil M.M. Molster C. The impact of the work environment on ethical decision making: some Australian evidence Journal of Business Ethics 13 1994 327-339
    • (1994) Journal of Business Ethics , vol.13 , pp. 327-339
    • Soutar, G.1    McNeil, M.M.2    Molster, C.3
  • 56
    • 0342642164 scopus 로고
    • Knee-deep in the big muddy: A study of escalating commitment to a chosen course of action
    • Staw B. Knee-deep in the big muddy: a study of escalating commitment to a chosen course of action Organizational Behavior and Human Performance 16 1976 27-44
    • (1976) Organizational Behavior and Human Performance , vol.16 , pp. 27-44
    • Staw, B.1
  • 57
    • 84964124504 scopus 로고
    • Escalation: The determinants of commitment to a chosen course of action
    • Staw B.M. Fox F.V. Escalation: the determinants of commitment to a chosen course of action Human Relations 30 1977 431-450
    • (1977) Human Relations , vol.30 , pp. 431-450
    • Staw, B.M.1    Fox, F.V.2
  • 58
    • 0029687699 scopus 로고    scopus 로고
    • Auditor's behaviour in an audit conflict situation: A research note on the locus of control and ethical reasoning
    • Tsui J.S.L. Gul F.A. Auditor's behaviour in an audit conflict situation: a research note on the locus of control and ethical reasoning Accounting, Organizations and Society 21 1996 41-51
    • (1996) Accounting, Organizations and Society , vol.21 , pp. 41-51
    • Tsui, J.S.L.1    Gul, F.A.2
  • 59
    • 0043146942 scopus 로고
    • Annual report portfolio: Ben & Jerry scoop up credibility
    • Wiesendanger B. Annual report portfolio: Ben & Jerry scoop up credibility Public Relations Journal 49 1993 20
    • (1993) Public Relations Journal , vol.49 , pp. 20
    • Wiesendanger, B.1
  • 60
    • 0008461939 scopus 로고
    • The ABCs of business ethics: Definitions, philosophies and implementation
    • Wiley C. The ABCs of business ethics: definitions, philosophies and implementation Industrial Management 37 1995 22-27
    • (1995) Industrial Management , vol.37 , pp. 22-27
    • Wiley, C.1
  • 61
    • 84973710587 scopus 로고
    • Predicting unethical behaviour among marketing practitioners
    • Zey-Ferrell M. Predicting unethical behaviour among marketing practitioners Human Relations 32 1979 557-569
    • (1979) Human Relations , vol.32 , pp. 557-569
    • Zey-Ferrell, M.1
  • 63
    • 0023496834 scopus 로고
    • Institutional theories of organization
    • Zucker L. Institutional theories of organization Annual Review of Sociology 13 1987 443-464
    • (1987) Annual Review of Sociology , vol.13 , pp. 443-464
    • Zucker, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.