How financial managers deal with ethical stress

成果类型:
Article
署名作者:
Miller, GJ; Yeager, SJ; Hildreth, WB; Rabin, J
署名单位:
Rutgers University System; Rutgers University New Brunswick; Wichita State University; Wichita State University; Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park
刊物名称:
PUBLIC ADMINISTRATION REVIEW
ISSN/ISSBN:
0033-3352
DOI:
10.1111/j.1540-6210.2005.00455.x
发表日期:
2005
页码:
301-312
关键词:
摘要:
This article explores the way public-sector financial managers cope with ethical challenges created by undue political pressure and demands for special treatment. A nationwide survey of financial managers revealed that fiscal stress exacerbates ethical pressure for most financial managers, including chief financial officers (CFOs) and those who report to CFOs. Financial managers do not work in an ethical vacuum; they respond to supervisors who encourage ethical action and to coworkers who demonstrate high standards of personal integrity Supervisors of CFOs who emphasize political responsiveness in employee evaluations can threaten the ethical behavior of CFOs, while timely feedback can mitigate ethical pressure. In turn, CFOs as supervisors can temper the harsh work environment In fiscally stressed times by encouraging ethical action and by giving adequate feedback to those who report to them.