Social Responsibility and Managerial Ethics

1、Classical view: 古典觀點(diǎn)

The view that management’s only social responsibility is to maximize profits.

古典觀點(diǎn)就是利潤最大化

2、Socioeconomic view: 社會經(jīng)濟(jì)學(xué)觀點(diǎn)

The view that management’s social responsibility goes beyond making profits to include protecting and improving society’s welfare.

社會經(jīng)濟(jì)學(xué)觀點(diǎn)認(rèn)為管理當(dāng)局的社會責(zé)任不只是創(chuàng)造利潤,還包括保護(hù)和增進(jìn)社會福利。

3、Social responsibility: 社會責(zé)任

A business firm’s obligation. Beyond that required by low and economic, to pursue long-term goals that are good for society.

定義為企業(yè)追求有利于社會的長遠(yuǎn)目標(biāo)的一種義務(wù),它超越了法律和經(jīng)濟(jì)所要求的義務(wù).

4、Social obligation: 社會義務(wù)

The obligation of a business to meet its economic and legal responsibilities.

是指一個(gè)企業(yè)承擔(dān)其經(jīng)濟(jì)。

5、Social responsiveness: 社會響應(yīng)

The capacity of a firm to adapt to changing social conditions.

是指一個(gè)企業(yè)適應(yīng)變化的社會狀況的能力.

6、Social screening: 社會屏障篩選

Applying social criteria (screens) to investment decisions.

即在投資決策中應(yīng)用社會標(biāo)準(zhǔn)。

7、Values-based management: 以價(jià)值觀念為基礎(chǔ)的管理

An approach to managing in which managers establish, promote, and practice an organization’s shared values.

是管理者建立,推行和實(shí)踐組織共享價(jià)值觀的一種管理方式。

8、Greening of management: 管理的綠色化

The recognition of the close link between an organization’s decisions and activities and its impact on the natural environment.

是對組織策劃和活動與組織對自然環(huán)境影響之間存在的緊密聯(lián)系的意識。

9、Ethics: 道德

Rules and principles that define right and wrong conduct.

是指規(guī)定行為是非的規(guī)則和原則。

11、Utilitarian view of ethics: 道德的功利觀

A view of ethics that says that ethical decisions are made solely on the basis of their outcomes or consequences.

是指完全按照結(jié)果或后果制定道德決策。

12、rights view pf ethics:道德的權(quán)利觀

A view of ethics that’s concerned with respecting and protecting individual liberties and privileges.

是關(guān)注于尊重和保護(hù)個(gè)人自由和特權(quán)的觀點(diǎn),包括隱私權(quán),思想權(quán),言論自由,生命安全以及法律規(guī)定的各種權(quán)利。

13、Theory of justice view of ethics: 道德公正理論

A view of ethics in which managers impose and enforce rules fairly and impartially and do so by following all legal rules and regulations.

這要求管理者公正和公平地貫徹和加強(qiáng)規(guī)則,并在此過程中遵守所有的法律法規(guī)。

14、Integrative social contracts theory: 社會契約整合理論

A view of ethics proposes that ethical decisions should be based normative (what should be) factors.

這種觀點(diǎn)認(rèn)為應(yīng)該根據(jù)實(shí)證因素(是什么)和規(guī)范因素(應(yīng)當(dāng)是什么)制定道德決策。

14、Values: 價(jià)值觀

Basic convictions about what is right and wrong.

是關(guān)于什么是正確的,什么是錯誤的基本信條。

15、Ego strength: 自我強(qiáng)度

A personality measure of a person’s convictions.

是衡量個(gè)人自信心強(qiáng)度的一種個(gè)性尺度。

16、Iocus of control: 控制點(diǎn)

A personality attribute that measures the degree to which people believe the control their own fate.

是衡量人們相信自己掌握自己命運(yùn)程度的個(gè)性特征。

17、Code of ethics: 道德準(zhǔn)則

A formal statement of an organization’s primary values and the ethical rules it expects its

是表明一個(gè)組織期望雇員遵守的基本價(jià)值觀和道德規(guī)則的正式文件。

2016 ACCA學(xué)習(xí)資料大禮包(內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料),關(guān)注微信公眾號:ACCA考友論壇(ID:ACCA-CHN)即可領(lǐng)?。?/p>