Equivocal Reporting: Ethical Communication Issues
Communication is crucial to the fulfillment of organizational members' responsibilities. Bavelas et al. (1990) describe equivocation as nonstraightforward communication. It appears ambiguous, contradictory, obscure or even evasive. In their view, equivocation is a form of information control fo...
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| 格式: | 电子 文件 |
| 语言: | English |
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| 出版: |
Springer Science + Business Media B. V
2001
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| In: |
Journal of business ethics
Year: 2001, 卷: 29, 发布: 1, Pages: 65-76 |
| Further subjects: | B
Social Relationship
B Professional Standard B Organizational Setting B Organizational Member B Ethical Dimension |
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Volltext (JSTOR) Volltext (lizenzpflichtig) |
| 总结: | Communication is crucial to the fulfillment of organizational members' responsibilities. Bavelas et al. (1990) describe equivocation as nonstraightforward communication. It appears ambiguous, contradictory, obscure or even evasive. In their view, equivocation is a form of information control for the purpose of maintaining social relationships. It is avoidance; a response chosen when all other communication choices in the situation would lead to negative consequences., A critical role of accountants and other organizational members is the communication of results and activities to management. Professional standards require that accountants be objective and unbiased reporters. If results are clearly reported to management, then costs associated with failed projects have the potential of being contained or minimized. The ethical communication choice for a failed project is a clear and fair representation. However, organizational members may choose to equivocate in order to maintain social relationships in the organizational environment., The two experiments in this research study address the question: "If a negative project assessment exists, in fact, do subjects equivocate or send a clear message?" The two experiments analyzed factors in the message choices of approximately two hundred and eighty student subjects. The results indicate that subjects apply different standards in message choices pertaining to a social relationship versus an organizational setting. Equivocal message selection in a purely social context, a gift which the receiver thinks is awful, ranged from eighty-four percent to eighty-nine percent, while equivocal message selection for a failed business project ranged from forty-five to sixty-two percent. The incidence of false reporting for the failed business project was inconsequential and ranged from one percent to two percent., Experimental results are encouraging with respect to false reporting. However, the pervasive nature of equivocal reporting is disturbing. It appears that the curriculum and organizational training should consider being more attentive to the ethical dimensions of equivocation. Additionally, organizations, that have a culture, which enables or fosters equivocation, should assess the impact of this on their operating activities. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1023/A:1006447026495 |