Social Paradigms and Attitudes Toward Environmental Accountability

被引:0
作者
William E. Shafer
机构
[1] Lingnan University,Department of Accountancy
来源
Journal of Business Ethics | 2006年 / 65卷
关键词
corporate environmental accountability; Dominant Social Paradigm; New Ecological Paradigm;
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摘要
This paper argues that commitment to the Dominant Social Paradigm (DSP) in Western societies, which includes support for such ideologies as free enterprise, private property rights, economic individualism, and unlimited economic growth, poses a threat to progress in imposing greater standards of corporate environmental accountability. It is hypothesized that commitment to the DSP will be negatively correlated with support for the New Ecological Paradigm (NEP) and support for corporate environmental accountability, and that belief in the NEP will be positively correlated with support for corporate environmental accountability. The findings, based on a survey of MBA students, are generally consistent with the hypotheses.
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