• Values and attitudes toward social and environmental accountability: A study of MBA students.

      Fukukawa, Kyoko; Shafer, W.E.; Lee, G.M. (2007)
      Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards.
    • Values and the perceived importance of ethics and social responsibility: The US versus China

      Fukukawa, Kyoko; Lee, G.M.; Shafer, W.E. (2006)
      This study examines the effects of nationality (U.S. vs. China) and personal values on managers¿ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China¿s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People¿s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers¿ personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale.