雇员的因素在企业有效治理【外文翻译】.doc

1、外文文献翻译译文一、外文原文原文FACTORSOFEMPLOYEESEFFECTIVEVOICEINCORPORATEGOVERNANCESTEPHENECLAPHAMANDROBERTWCOOPER,ABSTRACTTRADITIONALLY,CORPORATEGOVERNANCEHASFOCUSEDONTHEPROBLEMOFCRAFTINGMECHANISMSTOALIGNTHEINTERESTSOFOWNERSANDMANAGERSTHEKEYCHARACTERISTICHASBEENTOMINIMIZETHEPOTENTIALFORMANAGERSTOACTINTHEIROWNSEL

2、FINTERESTATTHEEXPENSEOFSHAREHOLDERSTHEPURPOSEOFTHISPAPERISTOFOCUSONEMPLOYEESASSTAKEHOLDERSINTHEGOVERNANCEPROCESSWEARGUETHATCREATINGANENVIRONMENTWHEREEMPLOYEESHAVEHELPINBEHAVINGETHICALLY,INTHECOURSEOFTHEIRWORK,ISTHEFIRSTSTEPINENCOURAGINGTHEMTOVOICEOBSERVATIONSOFWRONGDOINGSEVENGROUPSOFPROFESSIONALSINT

3、HEACCOUNTINGANDINSURANCEFIELDSWERESURVEYEDDURINGA10YEARPERIODANDASKEDTOINDICATETHEEXTENTTOWHICH14ITEMSWEREHELPFULINDEALINGWITHETHICALCHALLENGESOVER2700RESPONSESWEREANALYZEDTHEFINDINGSINDICATETHATPROFESSIONALSTHINKTHATTHEIRORGANIZATIONALCULTUREANDPOLICYFORVOICEWASMOREHELPFULINDEALINGWITHETHICALDILEMM

4、ASTHANWASTHEIRPROFESSIONALASSOCIATIONKEYWORDSBOARDSOFDIRECTORS,CORPORATEGOVERNANCE,ETHICS,EMPLOYEEVOICE,STAKEHOLDERS1INTRODUCTION11THECORPORATIONASGOVERNANCESTRUCTURETHEPURPOSEOFTHISPAPERISTOFOCUSATTENTIONONEMPLOYEESASTHESTAKEHOLDERGROUPTHATMAYWELLBEINTHEBESTPOSITIONTODETECTDECISIONSACTIVITIESTHATCO

5、ULDCAUSEHARMTOTHEORGANIZATIONANDALLOFITSSTAKEHOLDERSKEOHANEANDNYE2000DEFINEGOVERNANCEASTHEPROCESSESANDINSTITUTIONS,BOTHFORMALANDINFORMALTHATGUIDEANDRESTRAINTHECOLLECTIVEACTIVITIESOFAGROUPP12AMAJORPROBLEMINALLSOCIETIESISTHECREATIONANDENFORCEMENTOFMECHANISMSTOPROVIDETRANSPARENCYTOINSTITUTIONSANDORGANI

6、ZATIONSTHEDECISIONSANDACTIVITIESOFTHESEINSTITUTIONSANDORGANIZATIONSCANHAVEPROFOUNDEFFECTSONQUALITYOFLIFEISSUESFORMEMBERSOFASOCIETYINACONTROLLEDSOCIETYTHEREISADECIDEDLACKOFTRANSPARENCYTHEEXPRESSIONOFDISSENTINGOPINIONSISCLOSELYMONITOREDANDTIGHTLYMANAGEDTHROUGHCOOPTINGINDUCEMENTS,PROPAGANDA,FEARANDINTI

7、MIDATIONONTHEOTHERHAND,THERIGHTTODISSENT,TOSPEAKOPENLYANDHONESTLYABOUTONESOPINIONSANDABOUTTHEPERCEPTIONOFWRONGDOINGBYINSTITUTIONSANDORGANIZATIONSISAGOALOFANYDEMOCRATICSOCIETYEWING,1983DEMOCRACIESARENOTEFFICIENTANDTHEYARENOTINTENDEDTOBETOPROVIDEFORUMSFORTHEEXPRESSIONOFDISPARATEVIEWSANDTHENTOCOALESCET

8、HOSEVIEWSINTOAMANAGEABLECOURSEOFACTIONIS,ATTHEVERYLEAST,TIMECONSUMINGITISCONSIDERABLYMORECONVENIENTANDEXPEDIENTFORDECISIONMAKERSTOOPERATEWITHINTHEVEILOFSECRECYWHERE,MOREOFTENTHANNOT,POWERFULANDINFLUENTIALINTERESTSARESERVEDASINEFFICIENTASAREDECISIONSBYTHECOLLECTIVE,MOSTSOCIETIESPREFERTHISPROCESSRATHE

9、RTHANDECISIONSBYTHEINDIVIDUALTHERIGHTTOVOICE,ASGENERALLYACCEPTEDINDEMOCRACIES,ISESSENTIALFORTHEGREATERGOODOFSOCIETIESANECESSARYELEMENTOFGOVERNANCEISINFORMATIONANDVOICEISANESSENTIALPORTALTOTHATINFORMATIONCORPORATIONSAREINCREASINGLYINFLUENTIALANDUBIQUITOUSMEMBERSOFSOCIETIESDURINGTHEPAST200YEARSCORPORA

10、TIONSHAVEBECOMEONEOFTHEMOSTIMPORTANTINSTITUTIONSINOURSOCIETYKENNEDY,2000LARGECORPORATIONSINCONTROLOFSIGNIFICANTASSETSWIELDTHEIRPOWERANDINFLUENCETOCREATEAFAVORABLEENVIRONMENTINORDERTOBEMOREPROFITABLEINFACT,THECORPORATIONTENDSTOBEMOREPROFITABLETOTHEEXTENTTHATITCANMAKEOTHERPEOPLEPAYTHEBILLSFORITSIMPACT

11、ONSOCIETYINTHEUSCORPORATIONSAREDESIGNEDBYLAWTOBEONLYCONCERNEDABOUTSTOCKHOLDERSANDARELEGALLYBOUNDTOPUTTHEBOTTOMLINEINTERESTSAHEADEVENOFTHEPUBLICGOODAKBARETAL,2004HOWEVER,THEQUESTIONOFTOWHOMCORPORATIONSSHOULDBEACCOUNTABLEHASBEENELEVATEDDUETOTHERECENTSHOCKOFMAJORCORPORATESCANDALSCHILDANDRODRIGUEZ,2003H

12、UES2003INDICATESTHATGOVERNANCEREFORMNOWRANKSHIGHONTHEPRIORITYLISTOFPOLICYMAKERSANDREGULATORSWHILEUSLAWTREATSTHECORPORATIONASALEGALPERSONITIS,INFACT,ASOCIETYOFINDIVIDUALSTHESECORPORATESOCIETIESMORECLOSELYRESEMBLECONTROLLEDSOCIETIESTHANDEMOCRACIESSCHOLARSHAVEINDICATEDTHAT,INGENERAL,ORGANIZATIONSDONOTT

13、OLERATEDISSENTSPRAGUEANDRUDD,1988NEMETH,1997INACULTUREOFFEARANDINTIMIDATIONEMPLOYEESOFTENFEELCOMPELLEDTOREMAINSILENTANDARERELUCTANTTOCHALLENGECORPORATEPOLICIESORMANAGERIALPREROGATIVESINFACT,ASASTAKEHOLDERGROUP,MOSTEMPLOYEESBELIEVETHATTHEYAREUNABLETOEVENCOMMUNICATETHEIRIDEASTOMANAGEMENTSCHNAKEETAL,19

14、95ALFORD1999POSITSTHATORGANIZATIONALLIFEISDEDICATEDTOTHEDESTRUCTIONOFWHATKANTREFERSTOASETHICALAUTONOMYASARESULTITCANBECONSIDERABLYDIFFICULTTOKNOWTHEKINDSOFACTIVITIESINWHICHTHESEPERSON/SOCIETIESAREENGAGEDYETTHEESSENCEOFSUCCESSFULGOVERNANCEISINTHEKNOWINGTHEREISNOOTHERSTAKEHOLDERGROUPBETTERPOSITIONEDTH

15、ANEMPLOYEESTOPROVIDEINFORMATIONABOUTTHESPECIFICSOFCORPORATEACTIVITIESTHEDILEMMAISCREATINGAPROCESSCULTURETOPROMOTEVOICEASACCESSINTOTHEORGANIZATIONSBEHAVIORTHETENTACLESOFCORPORATEINFLUENCE,BOTHGOODANDBAD,ARENOTONLYWORLDWIDEBUTALSOGENERATIONALGOODGOVERNANCEMECHANISMSTHATGUIDEANDRESTRAINCORPORATIONSACTI

16、VITIESMUSTBEINPLACEFORASUSTAINABLEWORLD12EMPLOYEESASSTAKEHOLDERSWHILEMOSTMEMBERSOFCORPORATIONSAREDELIBERATELYTRYINGTODOTHERIGHTTHING,THEREARETHOSEWHOARENOTINDIVIDUALMEMBERSINPOSITIONSOFPOWERANDINFLUENCE,WHODELIBERATELYVIOLATELAWSANDETHICALMORES,ARETHEMOSTDANGEROUSMOTIVATIONFORMANAGEMENTTOMAKEDECISIO

17、NSTHATAREOUTSIDETHEBOUNDSOFNORMALBUSINESSRISKIE,TODELIBERATELYVIOLATEETHICALNORMSISANIMPORTANTQUESTIONTOADDRESSASIDEFROMOUTRIGHTPERSONALGREEDITCOULDBEARGUEDTHATALLPUBLICCOMPANIESHAVETOCREATEVALUEFORSHAREHOLDERSTHROUGHGROWTHTHISPRESSUREMAYOVERWHELMSOMEORGANIZATIONALMEMBERSTEMPTINGTHEMTOCUTCORNERS,MIS

18、REPRESENTOUTCOMES,ANDMAKEUNATTAINABLEPROMISESWHATWILLIAMSON1985REFERSTOASOPPORTUNISTICBEHAVIORENRON,TYCO,ADELPHIA,ANDWORLDCOMAREJUSTAFEWRECENTEXAMPLESWHEREINTEGRITY,HONESTY,ANDANYCOMMITMENTTODOWHATWASRIGHTWEREDISCARDEDFORTHESAKEOFCREATINGTHEIMPRESSIONOFGROWTHANDSATISFYINGPERSONALGREEDTRUSTBETWEENAME

19、RICANINVESTORS,WORKERSANDTHEGENERALPUBLICANDCORPORATEEXECUTIVESHASBEENBROKENKOCHAN,2003BISOUX2004INDICATESTHEWORLDSMOSTFERVENTWATCHDOGSOFCORPORATECONDUCTBELIEVETHATEFFECTIVEGOVERNANCEISLESSABOUTBOARDSANDBOOKKEEPINGTHANITISABOUTCHANGINGATTITUDESANDBEHAVIORSP28ITISDIFFICULT,MAYBEIMPOSSIBLE,FORUNDESIRA

20、BLEBEHAVIORSTOOCCURWITHOUTTHEKNOWLEDGEANDORHELPOFMORETHANONEORGANIZATIONALMEMBERGAMBLE2000INDICATESTHATEMPLOYEEPROXIMITYPROVIDESTHEMDIRECTACCESSTODETAILEDINFORMATIONCONCERNINGFIRMACTIVITIESABSENTEEOWNERSASWELLASOTHERSTAKEHOLDERSMAYBEDANGEROUSLYUNAWAREOFPROBLEMSBREWINGDEEPINSIDETHEORGANIZATIONYETMORE

21、OFTENTHANNOT,AFTERTHEDYKEBREAKS,WEHEAROFTHOSELONELYVOICESTHATTRIEDTOBRINGATTENTIONTOTHEPERCEIVEDMISCONDUCTJENSEN2000SUGGESTSTHATSTOCKHOLDERS,ANDULTIMATELYSOCIETY,AREBETTEROFFWHENVALUEMAXIMIZATIONREMAINSTHEPRIMARYGOALFORMANAGERSHEARGUES,PROPONENTSOFSTAKEHOLDERTHEORYOFFERNOEXPLANATIONOFHOWCONFLICTSBET

22、WEENDIFFERENTSTAKEHOLDERSARETOBERESOLVEDJENSEN,2000,P2THEREISNODENYINGTHEFACTTHATMANAGERSHAVEAFIDUCIARYOBLIGATIONTOBOOSTFINANCIALVALUEFORSTOCKHOLDERSHOWEVER,WEDISAGREEWITHJENSENSPOSITIONTHATSTOCKHOLDERSBEARALLOFTHECORPORATIONSRESIDUALRISKBECAUSETHEYGUARANTEETHECONTRACTSOFALLCONSTITUENTSFOLLOWINGTHER

23、ECENTCORPORATECOLLAPSEOFWORLDCOM,RESULTINGINTHELARGESTBANKRUPTCYINUSHISTORY,ITISABUNDANTLYCLEARTHATOTHERSTAKEHOLDERS,ESPECIALLYEMPLOYEES,HAVENOSUCHGUARANTEEANDALSOBEARSOMEOFTHECORPORATIONSRESIDUALRISKWETAKETHEPOSITIONTHATTODISREGARDTHECONCEPTONTHEBASISTHATNOMECHANISMSFORCONFLICTRESOLUTIONHAVEBEENDEV

24、ELOPEDISTHEWRONGAPPROACHDONALDANDPRESTON1995POINTOUTTHATSTAKEHOLDERTHEORYHASBEENADVANCEDANDJUSTIFIEDINTHEMANAGEMENTLITERATUREONTHEBASISOFITSDESCRIPTIVEACCURACY,INSTRUMENTALPOWER,ANDNORMATIVEVALIDITYWEAGREEWITHDONALDSONANDPRESTON1995THATTHEULTIMATEJUSTIFICATIONFORSTAKEHOLDERTHEORYISTOBEFOUNDINITSNORM

25、ATIVEBASESUBSEQUENTLY,DONALDSON1999CONCLUDEDTHATDOINGWELLANDDOINGGOODGOHANDINHANDGOUREVITCH2003DEFINESCORPORATEGOVERNANCEWITHINTHECONTEXTOFAUTHORITYSTRUCTURESITIS,HESUGGESTS,THEDISTRIBUTIONOFPOWERINTHEFIRMSHAPINGWHOMAKESDECISIONS,WHOMONITORSTHEDECISIONMAKERS,ANDWHATMEASURESAREUSEDGOUREVITCH,2003,P30

26、7HITTETAL2003DEFINECORPORATEGOVERNANCEMOREBROADLYASTHERELATIONSHIPAMONGSTAKEHOLDERSTHATISUSEDTODETERMINEANDCONTROLTHEDIRECTIONANDPERFORMANCEOFORGANIZATIONSP308FREEMAN1984DEFINESASTAKEHOLDERASANYGROUPORINDIVIDUALWHOCANAFFECTORISAFFECTEDBYTHEACHIEVEMENTOFTHEORGANIZATIONSOBJECTIVESP46RESEARCHERSHAVEIDE

27、NTIFIEDBOTHPRIMARYANDSECONDARYSTAKEHOLDERGROUPSPRIMARYSTAKEHOLDERGROUPSARETHOSEWITHOUTWHOSECONTINUINGPARTICIPATIONTHECORPORATIONCANNOTSURVIVEBUYERS,SUPPLIERS,LENDERS,STOCKHOLDERS,MUNICIPALITIES,ANDEMPLOYEESAREALLPRIMARYSTAKEHOLDERSTHEFIRMSSURVIVALISNOTDEPENDENTUPONSECONDARYSTAKEHOLDERSBUTEITHERCANBE

28、AFFECTEDBYTHEOTHERCORPORATEEFFECTSONSECONDARYSTAKEHOLDERSARECONSIDEREDEXTERNALITIESIE,EFFECTOFATRANSACTIONBETWEENTWOPARTIESONATHIRDPARTYWHOHASNOTCONSENTEDTONORPLAYEDAROLEINCARRYINGOUTTHETRANSACTIONMOSTMEMBERSOFSOCIETY,ATONETIMEORANOTHERARESECONDARYSTAKEHOLDERSSPECIALINTERESTGROUPSANDNEWSORGANIZATION

29、SAREOFTENCONSIDEREDWATCHDOGGROUPSFORSECONDARYSTAKEHOLDERSASNOTEDATTHEOUTSET,THEFOCUSFORTHISPAPERISONTHEINCLUSIONOFEMPLOYEESINTHEGOVERNANCEPROCESSECONOMICTHEORISTSACKNOWLEDGETHECOMPLEXNATUREOFTHEWAYEMPLOYEESPARTICIPATEINFIRMSBLAIR,1999SCHOLARSTREATMENTOFEMPLOYEESANDCORPORATEGOVERNANCEHASBEENWITHINTHE

30、CONTEXTOFTHEPROCESSANDMECHANISMSFORTHESHARINGOFCORPORATEAUTHORITYEMPIRICALANDTHEORETICALRESEARCHINTHISAREAHASFOCUSEDONPARTICIPATORYMANAGEMENTLEVINE,1995PENCAVEL,2001,WORKEREMPOWERMENTLAWLER,1992PFEFFER,1994SPREITZER,1995,ANDEMPLOYEEOWNERSHIPBLASIETAL,1996HANSMANN,1996WEBELIEVETHATOURAPPROACHISDIFFER

31、ENTFROMTHEEXISTINGBODIESOFWORKINTHATWEARENOTSOMUCHINTERESTEDINAUTHORITYBUTWEAREINTERESTEDINCREATINGMECHANISMSFORREPRESENTATION,ORPUTANOTHERWAYPROVIDINGEMPLOYEESVOICEINORDERTOAFFECTTHEBEHAVIOROFTHECORPORATIONAWARENESSANDREPORTINGOFUNETHICALACTIVITIESISNECESSARYFORCORRECTIVEACTIONTOOCCURWITHOUTCORRECT

32、IVEACTIONCORPORATECOLLAPSEISAPOSSIBILITYASRECENTLYDEMONSTRATEDWITHTYCOANDWORLDCOMEMPLOYEESHAVEAVESTEDINTERESTINFIRMSURVIVALWEARGUETHATALLSTAKEHOLDERSWOULDBENEFITFROMCHANGINGTHEORGANIZATIONALCULTUREFROMONEOFSILENCETOONEOFVOICEWEKNOWFROMHISTORYTHATASASOCIETYTRANSITIONSFROMANOPENTOACLOSEDSOCIETYINTELLE

33、CTUALSANDPROFESSIONALSARETARGETSFORELIMINATIONITISSOBECAUSETHEYARETHEMOSTLIKELYTOVOICEOPPOSITIONTOSILENCEANDTOCAUSEMOVEMENTSOFDISSENTMEMBERSHIPINAPROFESSIONISOFTENACCOMPANIEDWITHGUIDINGPRINCIPLESOFBEHAVIORASPROFESSIONALSCONDUCTTHEIRDUTIESFORTHEORGANIZATIONTHUS,WEWOULDEXPECTPROFESSIONALSTOBEGUIDEDBYA

34、NDBEMORELOYALTOTHEIRPROFESSIONTHANTOTHEIRORGANIZATIONPROFESSIONALSHAVEAKEENINTERESTINMAINTAININGTHEIROWNPROFESSIONALINTEGRITYASWELLASORGANIZATIONALINTEGRITYANDAREBETTERPOSITIONEDFORACCESSTOINFORMATIONTHANMOSTOTHERORGANIZATIONALMEMBERSINADDITION,PROFESSIONALSVOICEISMOREPOWERFUL13FACTORSAFFECTINGTHECA

35、PACITYANDMOTIVATIONTOREPORT131PROFESSIONALASSOCIATIONASNOTEDEARLIER,THEWILLINGNESSOFORGANIZATIONALMEMBERSTOREPORTVIOLATIONSISIMPORTANTBECAUSEOFTHEDIFFICULTYINMONITORINGINTERNALBEHAVIOR,ESPECIALLYBEHAVIORTHATISPURPOSELYCONCEALEDWEARGUETHATENCOURAGINGMEMBERSTOVOICEOBSERVATIONSOFWRONGDOINGCOULDALLOWORG

36、ANIZATIONSTHEOPPORTUNITYTOCHANGEILLEGALORUNETHICALPRACTICESBEFORETHEYBECOMEDEPENDENTUPONTHESUSPECTBEHAVIORINORDERFOREARLYDETECTIONANDREPORTINGTOOCCUR,WENEEDTOEXAMINETHEFACTORSTHATARENECESSARYTOENCOURAGESUCHBEHAVIORTHELITERATURESUGGESTSTHAT,INADDITIONTOPERSONALVALUES,ETHICALBEHAVIORMAYBEAFFECTEDBYVAR

37、IOUSFACTORSRELATEDTOCORPORATEPOLICYANDORGANIZATIONALCLIMATETREVINO,1986FRITZSCHE,1987MURPHY,1988SIMS,1992INADDITION,ORGANIZATIONALMEMBERSHAVESTRONGAFFILIATIONSWITHSUBGROUPSWITHINTHEORGANIZATIONEG,DEPARTMENTS,AND/ORPROFESSIONALORGANIZATIONSTHATEXISTOUTSIDETHEORGANIZATIONVICTORANDCULLEN1988SUGGESTEDTH

38、ATORGANIZATIONSANDSUBGROUPSWITHINORGANIZATIONSDEVELOPDIFFERENTNORMATIVESYSTEMSPROFESSIONALSAREUNIQUELYAFFECTEDBYVARIOUSFACTORSRELATEDTOTHEIRPROFESSIONALASSOCIATIONSEG,APROFESSIONALASSOCIATIONSCODEOFETHICS,MATERIALSPUBLISHEDBYANASSOCIATIONTOHELPMEMBERSINTERPRETANDAPPLYTHECODETOTHEIRWORKACTIVITIES,AND

39、THEDISCUSSIONOFETHICALISSUESINASSOCIATIONPERIODICALSANDATASSOCIATIONMEETINGSBOMMERETAL,1987FRANKEL1989WATERSANDBIRD,1987SCHWEIKART,1992GOULDNER1957,1958FOUNDTHATPROFESSIONALSCOULDBELOCATEDALONGACONTINUUMWITHACOSMOPOLITANPROFESSIONALIE,ONEGUIDEDPRIMARILYBYPRINCIPLESESTABLISHEDBYAPROFESSIONALBODYSUCHA

40、STHEAMERICANMEDICALASSOCIATIONATONEEXTREMEANDALOCALPROFESSIONALIE,ONEGUIDEDPRIMARILYBYPRINCIPLESESTABLISHEDWITHINTHEWORKGROUPORORGANIZATIONOFEMPLOYMENTATTHEOTHEREXTREMESUPPORTINGRESEARCHALSOFOUNDTHATWHENFACEDWITHETHICALDILEMMASINTHECOURSEOFTHEIRWORK,PROFESSIONALSDIFFERINTHEEXTENTTOWHICHTHEYAREINFLUE

41、NCEDBYFACTORSRELATEDTOTHEIRORGANIZATIONSCULTUREANDPOLICIESASOPPOSEDTOFACTORSRELATEDTOTHEIRPROFESSIONALASSOCIATIONSRAELIN,1985,1989THISISEXEMPLIFIEDBYRECENTRESPONSES/ACTIONSTOORGANIZATIONALPRESSUREDRDAVIDGRAHAM,RESEARCHERINTHEFEDERALDRUGADMINISTRATIONSFDASOFFICEOFDRUGSAFETY,PRESENTEDHISFINDINGSABOUTV

42、IOXXEVENTHOUGHHISSUPERIORSATTHEFDAPRESSUREDHIMTOSOFTENHISCONCLUSIONSVERSUSENRONSHEADAUDITORATARTHURANDERSENWHOWASMADEAWAREOFACCOUNTINGIRREGULARITIESATENRONANDSTILLGAVETHEMANUNQUALIFIEDOPINIONRAELIN1989SUGGESTSTHATETHICALBEHAVIOROFTHECOSMOPOLITANPROFESSIONALWOULDBEMOREHEAVILYINFLUENCEDBYFACTORSRELATE

43、DTOTHEINDIVIDUALSPROFESSIONALASSOCIATION,ASOPPOSEDTOTHEDEMANDSANDPRESSURESOFTHEORGANIZATIONWHEREASTHELOCALPROFESSIONALWOULDBEJUSTTHEOPPOSITETHISSUGGESTSTHATSOMEINDIVIDUALSWHOBECOMEMEMBERSOFELITEGROUPS,FOLLOWINGYEARSOFSTUDY,RIGOROUSTESTINGANDPROFESSIONALACCOUNTABILITY,ARELIKELYTOBECOMEMOREATTACHEDTOA

44、NDIDENTIFYWITHTHEIRPROFESSIONTHANWITHTHEORGANIZATIONTHUS,WEWOULDEXPECTTHATMEMBERSOFPROFESSIONALGROUPSAREMORELIKELYTOBEGUIDEDBYTHEETHICSOFTHEIRPROFESSIONTHANBYTHEETHICSOFTHEORGANIZATIONWHENATTEMPTINGTODECIDETOREPORTWRONGDOING132ORGANIZATIONALCULTUREANDPOLICYFORVOICETHEREAREFACTORSINTHEWORKENVIRONMENT

45、THATMAYINFLUENCEHOWONEREACTSWHENFACEDWITHANETHICALDILEMMAFRITZSCHE1987INDICATESTHATCORPORATEPOLICYMAYSIGNIFICANTLYINFLUENCEETHICALBEHAVIORMURPHY1988SUGGESTSTHATCORPORATEPOLICYRELATEDTOETHICALBEHAVIORCANBEIMPLEMENTEDTHROUGHBOTH1FORMALORGANIZATIONALMECHANISMSSUCHASCODESOFETHICS,ETHICSTRAININGPROGRAMSA

46、NDCONFERENCES,ANDANINTERNALAPPEALSPROCESS,AND2INFORMALORGANIZATIONALCLIMATEIE,CORPORATECULTUREFIRST,EVIDENCESUPPORTINGTHEEFFECTIVENESSOFETHICSTRAINING,WRITTENETHICSPOLICIESANDCODESISMIXEDRICHETAL1990FOUNDTHATFOLLOWINGTHEADOPTIONOFACORPORATECODEOFETHICS,CORPORATEOFFICERSDIDNOTPERCEIVEBEHAVIORALCHANGE

47、SINWORKERSCRANDALETAL1996FOUNDTHATFOLLOWINGFORMALTRAININGINETHICS,MANAGERSATTITUDESTOWARDETHICSGENERALLYDONOTCHANGEONTHEOTHERHAND,HEGARTYANDSIMS1979FOUNDEVIDENCETHATANORGANIZATIONALETHICSPOLICYSIGNIFICANTLYREDUCESUNETHICALBEHAVIORSECOND,ORGANIZATIONALMEMBERSCREATEANORGANIZATIONALCULTURETHROUGHELEMEN

48、TSOFTHEORGANIZATIONSUCHASATTITUDES,ORGANIZATIONALMEMBERSSHAREDEXPECTATIONS,VALUES,ANDBEHAVIORALNORMSSCHEIN,1985MOSKAL1991FOUNDTHATMOSTLOWLEVELMANAGERSDIDNOTFEELTHEIRORGANIZATIONSENCOURAGEDEMPLOYEESTOOPENLYEXPRESSOPINIONSRYANANDOESTREICH1991FOUNDTHATEMPLOYEESWEREAFRAIDTOSPEAKUPABOUTISSUESORPROBLEMSTH

49、EYENCOUNTEREDATWORKACULTUREOFSILENCEISTHEMOSTLIKELYOUTCOMEWHENORGANIZATIONSVIGOROUSLYRETALIATEAGAINSTINDIVIDUALSWHOREPORTWRONGDOINGITISAPOWERFULSIGNALTOOTHERSNOTTOREPORTNEARANDMICELI,1985ROTHSCHILDANDMIETHE1999FOUNDTHATEMPLOYEESAREMORELIKELYTOREPORTWRONGDOINGINTERNALLYIFTHEORGANIZATIONISVIEWEDASESSENTIALLYETHICAL,ANDTHEREISEMPLOYEEVOICEINTHEDECISIONMAKINGPROCESSITISCLEARTHATSOMEORGANIZATIONSARENOTONLYATTEMPTINGTOSQUASHINFORMATIONAND/ORDISCREDITTHEINDIVIDUALWHOISREPORTINGWRONGDOING,BUTTHEYAREALSOSIGNALINGTOOTHERSWHATT