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    The perceptions of SME owner-managers relating to ethics and online business practices : a thesis presented in partial fulfillment of the requirements for the degree of Master of Management in Management at Massey University
    (Massey University, 2008) Cave, Iain
    The Internet has created many new opportunities for small-to-medium sized enterprises (SMEs) and many of these firms are encountering external pressure to have an online presence. E-commerce, however, brings a series of ethical challenges for many businesses, notably issues relating to privacy and security. These ethical challenges need to be met by SME owner-managers in order to ensure that their business competes and survives in today's hyper-competitive environment. To date, there is very little research on ethics and online business, and the focus of this study was to investigate ethical perceptions of SME owner-managers relating to online business practices. The study was qualitative in nature and involved semi-structured interviews with twelve owner-managers of Wellington based SMEs that had an online presence. The exploratory nature of the study meant that rich data was obtained from the twelve interviewees and the findings were grouped into three main themes for discussion, the importance of e-commerce, the underlying values and risk-tolerance of the participant owner-manager and, participant perception of ethical online issues such as privacy, security, intellectual property (IP) and online trust. The importance of e-commerce both now and in the future was highlighted by the owner-managers, and there was also a diverse range of ethical concerns that they had with online business. These findings and subsequent discussion allowed for some interesting conclusions to be made. The complex changing nature of online ethics is highlighted, as well the notion that stakeholders have an important influence on the online ethical framework. This study also concludes that there is a gap between current legislation and an awareness of how this impacts on the owner-managers business. There is also a 'disconnect' between thought and action on the part of the owner-manager in terms addressing some of their online ethical concerns.
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    Discourse analysis of corporate codes of ethics : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Manawatū, New Zealand
    (Massey University, 2015) Chua, Frances Cho-Kwai
    Ethics has always been an important element in economic activities. Ethical guidelines in the form of values, beliefs, norms, guidelines and rules have been developed over the years to set boundaries for appropriate business behaviour. Although time and context may have changed, the core of ethical problems inherent in business remains. In recent years, increased public concerns about corporate ethics have seen extant ethical rules being codified into formal codes of ethics. As a crucial part of corporate discourse, a code of ethics of an organisation signals its ethical commitment to self-restraint and selfregulation. It is often observed that corporate codes are instituted only after some legitimacy-threatening events and that they are used as a strategy to restore trust and organisational legitimacy. The impetus for this study arose from a desire to provide an understanding of the discursive role of corporate codes of ethics in (re)claiming public trust and legitimacy in light of increasing challenges to corporate legitimacy. As corporate codes are taken as the basis for discourses designed to provide ethical guidance, they constitute an important means to uphold trust and legitimacy for organisations. The study examines 100 global corporate codes of ethics using a three-level analytical framework based on discourse theory to capture the relationship between the “text” and the “context” of the codes. In the process of discourse analysis, it explores the historical (inclusive of cultural, social, and economic) context of code development (macro level), employs institutional theory to interpret the institutional context of corporations (meso level), and examines the content/text of the codes (micro level) by drawing on Aristotle’s three rhetorical justifications (logos, ethos, and pathos) to ascertain how the sample companies persuade their audiences to accept their ethical commitments. There is evidence that the code language employed by the 100 sample global companies is sufficiently persuasive to support the pragmatic, cognitive, and moral legitimising causes. However, it is found that the content of codes is comparatively light in ethical substance as it tends to focus on behavioural constraints specifically designed to address the pressing legitimacy issues and the compliance of rules relating to these constraints.
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    Religious ethical values and earnings quality : some evidence from Malaysia : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Albany, New Zealand
    (Massey University, 2012) Abdul Rahman, Rahayu
    The main purpose of this thesis is to examine the association between religious ethical values and earnings quality. This study builds upon the principals and ethical framework of Islamic teachings (Shariah). It analyses how such ethical values affect the earnings quality of Malaysian listed firms. Shariah is the Islamic code for day-to-day conduct of individuals under Islam. It provides principles of good practices including accountability at both individual and organizational levels. It promotes justice and welfare in society by encouraging better ethical conduct. Based on these premises, it is hypothesised in this thesis that Shariah is associated with high quality reported earnings. Two different attributes of earnings quality are used to test the above hypothesis. These are earnings management and accounting conservatism. A sample of 1,878 firm-year observations from 2000 to 2007 of Malaysian firms is used for examining the association between Shariah and earnings quality. The study finds a significant negative association between Shariah, and real and accrual-based earnings management. In particular, this study finds that Shariah is associated with lower abnormal discretionary accruals, abnormal cash flow from operations, and abnormal discretionary expenses. Further, results of the study reveal that Shariah is associated with higher levels of accounting conservatism. Overall, the results suggest that Shariah is an important monitoring mechanism in limiting managerial opportunism and, consequently, enhances the quality of accounting earnings.