20.500.12556/DKUM-47349 Vpliv etične klime in etične kulture na neetično poslovno prakso plačilne nediscipline Influence of ethical climate and ethical culture on unethical business practice of late payments Problem, ki ga v disertaciji preučujemo, je neetična poslovna praksa plačilne nediscipline v podjetjih. Formalno definirano je etično vedenje tisto, ki je v določeni situaciji z moralnega stališča gledano “dobro” in “pravilno” v nasprotju s “slabim” oziroma ”napačnim” (Sims 1992). Na medorganizacijskem trgu (»medorganizacijski« trg sestavljajo vsa podjetja, »ki kupujejo blago in storitve z namenom, da jih bodo uporabile pri izdelavi drugih izdelkov ali storitev, ki jih nato prodajajo, dajejo v najem ali dobavljajo naprej« (Kotler 1994), lahko vsaka prodaja predstavlja pomemben delež skupne realizacije prodajalca, zato podjetja upravičeno pričakujejo plačilo v razumnem roku, da lahko tudi sama poplačajo svoje dolgove in investirajo v prihodnje aktivnosti in sredstva (Commission of European Communities 2009). Vendar pa je velik del plačil podjetij v Evropi izvršen po plačilnem roku. Kako velik problem je plačilna nedisciplina podjetij v Evropi, kaže podatek, da ima kar 98 % evropskih podjetij (vzorec je vseboval podjetja iz desetih evropskih držav – Belgije, Francije, Italije, Madžarske, Nemčije, Nizozemske, Poljske, Španije in Velike Britanije) težave s plačilno nedisciplino svojih kupcev (Euler Hermes 2006). Še posebno zaskrbljujoča je ocena Evropske komisije, da je zaradi plačilne nediscipline ogrožen obstoj 35 % podjetij (Commission of European Communities 2009). Etičnost podjetja je v literaturi s področja poslovne etike primarno predstavljena z dvema večdimenzionalnima konstruktoma: etično klimo in etično kulturo (Treviño et al. 1998). Da bi ugotovili, ali etičnost podjetja vpliva na plačilno disciplino podjetja, smo analizirali vpliv etične klime in etične kulture na plačilno disciplino podjetij. V okviru raziskave smo uporabili Cullenovo in Victorjevo (1993) metodologijo za merjenje tipov etične klime, Arnaudino (2010) metodologijo za merjenje dimenzij etične klime in Kapteinovo (2008b) metodologijo za merjenje dimenzij etične kulture. Na podlagi empiričnih rezultatov raziskave lahko zaključimo, da tako etična klima kot tudi etična kultura vplivata na plačilno disciplino podjetij, kar pomeni, da je plačilna disciplina podjetij v Sloveniji odraz neetičnega delovanja podjetij. The problem that this dissertation examines is the unethical business practices of late trade payments by firms. Formally defined as the ethical behaviour what is in a certain situation from a moral point of view "good" and "right" as opposed to "bad" or "wrong” (Sims 1992). At the interorganizational market ("interorganizational" market consists of all companies "that buy goods and services in order to be used in the manufacture of other products or services, which can then be sold, rented or supplied on" (Kotler 1994) ), each sale can represent a significant share of the total turnover of the seller, so companies rightly expect payment within a reasonable time so that they may themselves repay their debts and invest in future activities and resources (Commission of the European Communities, 2009). However, a large part of the payments in Europe are executed after the payment deadline. According to the statistics (Euler Hermes 2006) 98% of EU companies (pattern had included companies from ten EU states – Belgium, France, Italy, Hungary, Germany, Holland, Poland, Spain and UK) has problems with customer payment discipline, what consequently shows the scale of the late payment problem. Particularly worrying is the assessment of the European Commission that late payments threaten the existence of 35% of companies. In the literature company’s ethics in the field of business ethics is primarily represented by two multidimensional constructs: the ethical climate and ethical culture (Treviño et al. 1998). In order to determine whether the company’s ethnic affects the payment discipline of the company we have analysed the impact of ethical climate and ethical culture on payment behaviour of companies. In the research we have used the Cullen and Victor’s (1993) methodology for measuring the types of ethical climate, Arnaud’s (2010) methodology to measure the dimensions of ethical climate and Kaptein’s (2008b) methodology to measure the dimensions of ethical culture. Based on the empirical results of the research it can be concluded that both the ethical climate and ethical culture affects the payment behaviour of companies which means that the payment discipline of companies in Slovenia is a reflection of unethical corporate behaviour. poslovna etika etična klima etična kultura plačilna disciplina plačilna nedisciplina business ethics ethical climate ethical culture payment discipline payment defaults true true false T. Šalamon Slovenski jezik Angleški jezik Doktorsko delo/naloga 2015-02-09 10:48:18 2015-04-14 12:30:49 2023-01-23 13:09:51 2021-05-06 03:28:05 2014 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.1 11966748 URN:SI:UM:DK:SSXXCLJB DOK_Salamon_Tanja_2015.pdf DOK_Salamon_Tanja_2015.pdf 1 20A20E2CC86FEFB9205413B4F5B7E03A 1f3ea289531deb3d0406bc4581f14810301a3f5678bfbbc2194ebb09976091a1 9948659e-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=71203 Ekonomsko-poslovna fakulteta 0 0 0