DETERMINAN PERILAKU ETIS ENTREPRENEUR DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN

Sugiharti, Sugiharti

Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol. 4 No. 1 (2013): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

This paper reviews and extends the literature on entrepreneurs' ethical behavior. Building on previous ethical decision making models, we arguethat the nature of both the entrepreneur and the entrepreneurship context warrant additional theorizing within the ethics literature. We proposethat entrepreneurs face unique internal and external drivers of ethical behavior. Likewise, in the course of engaging in entrepreneurial activities,the entrepreneurs' higher accountability and concern for reputation may read to relatively higher ethical conduct, while the increased uncertaintymay countervail these pressures. We discuss the implications of these tensions and future directions for research.