Managers' moral perceptions change in Finland during the 1990s

摘要

The purpose of this paper is to find out what Finnish managers' perceptions of moral issues in business are, and how these perceptions have changed during the 1990s. Managers' perceptions of moral issues in business are examined through three dimensions: (1) moral values, (2) moral issues in stakeholder relations, and (3) stakeholder orientation. The paper is based on the analysis of empirical data collected with a survey method. The survey was targeted at managing directors in large manufacturing companies in Finland. It was conducted for the first time in March 1994 and repeated in December 1999. The results were analysed by comparing the means of variables in the two data. The results indicate positive attitudes towards moral issues in stakeholder relations and, indeed, a positive change from the stakeholders' point of view during the 1990s among Finnish managers. Managers' stakeholder orientation is slightly stronger than their economic orientation, and this has also increased during the 1990s.