(Valerie S. Folkes and Michael A.

Kamins Marshall School of Business University of Southern California) Three experiments examined the manner in which consumers are influenced by information about firms' ethical behaviors and product attribute information when developing attitudes toward the firm. Confirming principles drawn from evaluations of individuals, results showed that a superior product attribute enhances attitudes toward ethically behaving firms more than toward unethically behaving firms. Consumers' attitudes toward superior products differed depending on the type of ethical behavior enacted by the firm-whether refraining from unethical behavior. In addition, managers are sometimes encouraged to behave in an ethical manner because information about a firm's ethical behaviors is thought to influence product sales and consumers' image of the company. When studies do examine the impact of information about firms' ethics, consumers' evaluations can often be explained in terms of self interest (e.g., consumers want firms to behave responsibly toward them and their community) or social pressure to rejected unethical firms. An indication of potential complexity in the way firms' ethical information influence consumers' evaluations comes from the literature examining how information about individuals' ethical behaviors influences others' evaluations-that research has revealed a negativity bias .Rather than merely having opposite effects on evaluation, information about ethical and unethical actions .The standard explanation for this bias is that immoral actions (e.g., dishonesty) are more diagnostic of negative traits than moral actions (e.g., honesty) are of positive traits. Our research provides empirical evidence about the conditions under which we are justified. Hence, the research presenting identified another tool that firms can effectively use to enhance not only the perceptions of their products but also that of themselves. However, consumers who believe that the firm is engaging in ethical behavior merely for external motivation may not view the firm as favorably as when attributed to internal motivation. The findings now we have important implications for both the firm and the product it manufacturing in firm . When consumers are aware of a firm's ethical breach, an emphasis on the firm's quality

product does little to enhance attitudes toward the firm or its brands. In a market in which products share the same and immoral attributes, a firm may be able to differentiate itself from competitors. Immoral behavior in connection with a single brand may fail the firm's other brands due to the negative attitude toward the firm. David Gadenne n, BishnuSharma,DonKerr,TimSmith Faculty ofBusiness,UniversityoftheSunshineCoast,Australia: Article history:Received 8June2011 Accepted 1September2011 Available online7October2011. With a heightened focus on the concept of sustainability in the Past few decades, government, business and individuals have Become increasingly aware of the need to reduce our environmental Footprint . To this end, governments have developed more comprehensive policies on environmental issues and climate change Many businesses and individuals have adopted a more socially responsible stance by moving beyond mere compliance and engaging in more environmental behavior. The main purpose of this research was to investigate whether known antecedents of environmental behaviors were associated with those behaviors. It was found that general environmental beliefs do influence environmental norms on environmental actions and prices, but only environmental norms on price are correlated with environmental attitudes. The results also show that both internal and external environmental passes together with social norms and community influence the environmental attitudes, but cost barriers may have a negative influence. Finally, it was found that there was a strong association between environmental attitudes and environmental behaviors but the latter was not in any way influenced by government policies or subsidies. Thus, policy implications would include the need to assure consumers that in the long term the benefits will increase the costs from engaging in positive environmental behavior. For example, in Great Britain energy suppliers are obliged to provide a 25 year guarantee for feed in tariffs for . However, it was found that government policies and subsidies did not influence environmental behavior. Whilst surprising, such a finding may indicate that green consumers do not trust

governments to deliver on promises for better policies and subsidies that will offset their costs. Perhaps this reflects a growing disenchantment following government failure in Australia to secure consumer confidence after subsidies on home insulation led to poor workmanship and a number of safety concerns. In any case, there is certainly a need for improved government policies and subsidies that are perceived benefits those who are committed to better environmental solutions. In addition, it could very well be the case that consumers are thought about their green subsidies may suddenly disappear due to change in government, and due to this a huge effect on their environmental attitudes and behavior. William E. Shafer * Department of Accountancy, Lingnan University, 8 Castle Peak Road, TuenMun, NT, Hong Kong This study tell us about ethical decision making in Chinese public accounting firms have focused primarily on auditors level of cognitive moral development and also concern about accounting ethics .Although individual characteristics such as cognitive moral development undoubtedly Affects ethical decision making. Indeed, most models of ethical decision making in organizations explicitly recognize the influence of organizational characteristics such as the ethical climate or culture. Discussion leads to the following hypotheses: Emphasis on self_interest and firm interest in an auditors firm increases, the auditor will be more likely to judge questionable actions as ethical and more likely to express an intention to engage in similar actions. The perceived emphasis on self interest (egoistic/individual) and firm interest (egoistic/local) in local Chinese CPA firms will be greater than in international CPA firms operating in China. The perceived emphasis on the public interest (benevolent/cosmopolitan) and the ethical standards of the profession (principle/cosmopolitan) will be greater in international firms than in local firms. Auditors employed by local Chinese CPA firms will be more likely to judge questionable actions as ethical and more likely to express an intention to engage in similar actions relative to auditors employed by international CPA firms operating in China. Individual differences in moral judgment may be described the two basic factors: idealism which a person rejects universal moral principles in favor of

individualistic analysis. Forsyth (1980) developed the ethics position questionnaire (EPQ) to assess individual attitudes toward these two dimensions of ethical: 1. Decision making, which are often referred to as a persons ethical orientation. 2. Accounting researchers have investigated the impact of ethical orientation whit the help of high levels of idealism.

Robert C. McMurrian, (Email: rmcmurrian@uy.edu), University of Tampa Erika Matulich, (Email: ematulich@ut.edu), University of Tampa

Business ethics is used as a cost added in the firm, other hand business ethics actually added value for customer and result in increased profitability and performance of a business and firm. With the rapid change in competitive environment, business organization introduce new methods to meet competition and adopt traditional ways for achieve fairness in term of quality. On the other hand offer more services associated with a sell, or lower prices (competing on price results in erratic market share and unstable profits). Ethics could be seen as a negative effect on profitability. It has inversely relationship. There are probably times when doing the right thing reduces profits. A more positive view, however, is that there is a positive relation between an organizations ethical behaviors and activities and the organizations increase results. In fact, a good reputation for ethical business activities can be a major source of competitive advantage. High standards of organizational ethics can contribute to profitability by reducing the cost of business transactions, building a foundation of trust with stakeholders, contributing to an internal environment of successful teamwork, and maintaining social capital that is part of an organizations market-place image. . Some managers consider ethics programs in their organizations to be very expensive activities. Examples from the business community, however, suggest that companies viewed as ethical by the companies stakeholders (i.e., customers, employees, suppliers, and public) do enjoy several competitive advantages. These advantages include higher levels of efficiency in

operations, higher levels of commitment and loyalty from employees, higher levels of perceived product quality, higher levels of customer loyalty and retention, and better financial performance. These dimensions of process quality are as follows: Dependability. A customer, for there to be value in a relationship with a business organization, must feel that the company and company representatives did what they promised they would do. The dimension of dependability is key to an organizations long-term growth and profitability as it is a major determinant of customer trust that leads to higher levels of customer retention. Responsiveness .For there to be value in relationships between customers and business organizations and company representatives, customers must feel that companies and representatives respond to customer needs in a timely manner. Authority. Customers must feel confident, for process quality to be perceived as high, that a companys customer contact personnel (e.g., salespeople, service personnel) have the authority to deliver on promises. Empathy. Customers must feel that both business organizations and an organizations representatives can see things from the customers point of view. The business relationship between a customer and an organization must be based on a win-win philosophy on the part of the company. Results (tangible evidence).While the first four components of process quality are related to relationship items, customers still hold expectations regarding desired outcomes from the purchase and use of products. Thus, there is an element in process quality that is related to a customers expected outcomes or utilitarian results

James L. Thomasa, Scott J. Vitellb,*, Faye W. Gilbertb, Gregory M. RosebaJacksonville State University, 700 Pelham Road-North, Jacksonville, AL 36265-1602, USA bSchool of Business Administration, University of Mississippi, University, MS 38677, USA Received November 2000; revised April 2001; accepted December 2001 This study identify the effects of ethical and unethical cues on customers evaluations and compete customer satisfaction through provide services , necessarily increase satisfaction scores when compared to a neutral situation. The implications suggest that ethical cues and an honest service provider may be the expected norm, and thus will lead to (or maintain) satisfaction with the service encounter, while unethical cues will create dissatisfaction. this study indicates that unethical behaviors may harm a service provider, while merely displaying ethical cues does not really help much in terms of improving customer satisfaction. We believe this is because ethical behavior appeared in our study was expected and thus merely reinforced positive customer expectations. However, if unethical behavior were the expected norm, as might be the case with a retailer having an existing negative image, different results might be obtained. It would be of particular interest to determine whether a retailer who find itself with a tarnished image can alter customer perceptions by providing both ethical cues and behaviors. Ian W. Jones and Michael G. Pollitt: Managerial decision making need to take account of business ethics. All the wastern companies show the good corporate image because it can be important source of competitive advantage .if the corporate ethics are develop appropriately the shareholder value also increased. For the purpose of the analysis we will focus on three important competitive relationships about which rms must take decisions: relations with supplier companies, with ultimate customers and with competitors. The case studies indicate that there would seem to be two sets of reasons why managers legally fail to emulate the standards of conduct set by ethically superior rms when this does not maximize share- holder value. First, many managers take unethical decisions because they incorrectly analyses the consequences of their decision or fail to correctly evaluate the costs and benets of the options that they

consider. Thus some rms decision making process suffers from a lack of analytical ability. Second, managers may simply have insufcient or incorrect information on which to base their decisions. Thus the decision makers with in the rm suffer from a shortage of information. The two reasons are related, of course, a well functioning decision making process within the rm ensures that managers acquire sufcient information before decisions are taken. Leaders of the corporation thus need to provide leadership in building ethics into the culture and processes of the company. Building ethics into the company will involve general policies of transparency and the restrained use of economic power which will prevent rogue decisions being made .Decisions will then be made with reference to codes of ethics, appropriate training, and the proper calculation of long- term costs and benets of alternative actions.

Clark S kinciad,david corsin:

Unethical behavior is a significant problem for all the number of society .on way of learning ethical behavior is observing the successful organization .ethical optimism is refer to belief that if an individual behaves ethically they enjoy success with in organization. Beyond the extending work on the ethical optimism this study produced result of particular interest. Significant difference are indentify between ethnic groups, man and woman, and length of employment of worker.