ALBERT

All Library Books, journals and Electronic Records Telegrafenberg

Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • Articles  (5,190)
  • Springer  (5,190)
  • American Chemical Society
  • Krefeld : Geologischer Dienst Nordhein-Westfalen
  • 2015-2019  (2,999)
  • 2005-2009  (1,736)
  • 1985-1989  (455)
  • Journal of Business Ethics  (1,137)
  • 2286
Collection
  • Articles  (5,190)
Publisher
  • Springer  (5,190)
  • American Chemical Society
  • Krefeld : Geologischer Dienst Nordhein-Westfalen
Years
Year
Topic
  • 1
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Framed within theories of fairness and stress, the current paper examines bystanders’ intervention intention to workplace bullying across two studies based on international employee samples (〈em〉N〈/em〉 = 578). Using a vignette-based design, we examined the role of bullying mode (offline vs. online), bullying type (personal vs. work-related) and target closeness (friend vs. work colleague) on bystanders’ behavioural intentions to respond, to sympathise with the victim (defender role), to reinforce the perpetrator (prosecutor role) or to be ambivalent (commuter role). Results illustrated a pattern of the influence of mode and type on bystander intentions. Bystanders were least likely to support the victim and more likely to agree with perpetrator actions for cyberbullying and work-related acts. Tentatively, support emerged for the effect of target closeness on bystander intentions. Although effect sizes were small, when the target was a friend, bystanders tended to be more likely to act and defend the victim and less likely to reinforce the perpetrator. Implications for research and the potential for bystander education are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 2
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Extensive research has documented the harmful effects associated with working for a narcissistic supervisor. However, little effort has been made to investigate ways for victims to alleviate the burdens associated with exposure to such aversive persons. Building on the tenets of conservation of resources theory and the documented efficacy of functional assets to combat job-related stress, we hypothesized that subordinates’ resource management ability would buffer the detrimental impact of narcissistic supervisors on affective, cognitive, and behavioral work outcomes for subordinates. We found support for our hypotheses across three independent samples of US workers (〈em〉N〈/em〉 = 187; 199; 136). Specifically, higher levels of subordinate resource management ability attenuated the harmful effects of supervisor narcissism on employee-reported emotional exhaustion, job tension, depressed mood, task performance, and citizenship behavior. Conversely, these relationships further deteriorated for subordinates with lower levels of resource management ability. Overall, our research contributes to the literature that, although extensively documenting the harmful ramifications of narcissism in organizations, has neglected to investigate potentially mitigating factors.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 3
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Whereas previous research on ego depletion and ethics suggests that employees who are depleted of their self-control resources are more likely to engage in unethical behavior, our current research focuses on how observers perceive and react to depleted employees’ unethical behavior. Integrating ego depletion and attribution theories, we hypothesize and find that observers judge depleted employees’ unethical behavior more leniently than non-depleted employees as a result of lower levels of perceived intentionality. These perceptions in turn lead to lower levels of punishment. Results further suggest that not all types of depletion lead to the same effects on observers’ lenient moral judgments—depletion due to externally imposed reasons are more likely to result in lenient moral judgment, compared to depletion due to internally imposed reasons.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 4
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The “Protect, Respect, Remedy” Framework along with the UN Guiding Principles on Business and Human Rights is the current global standard regarding corporate conduct. This article analyses the UN Framework from the vantage point of labour rights in India by looking at the garment supply chain. It argues that it can do little to induce states and businesses to bring substantive improvements to working conditions in a largely informal economy like India. Without the state performing its duty to protect human rights, the secondary responsibility of corporations can do very little in realising the rights of workers. Nonetheless, its tallest contribution is that it has given a platform for civil society to push for better conduct from all businesses and marks the beginning of a unified international business and human rights agenda.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 5
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Recent research has uncovered the dark side of creativity by finding that creative individuals are more likely to engage in unethical behavior. However, we argue that not all creative individuals make trouble. Using moral self-regulation theory as our overarching theoretical framework, we examine individuals’ moral identity as a boundary condition and moral disengagement as a mediating mechanism to explain when and how individual creativity is associated with workplace deviant behavior. We conducted two field studies using multi-source data to test our hypotheses. In Study 1, the results indicated that creativity positively predicted moral disengagement for those low in moral identity. In Study 2 with multi-wave data, we replicated the finding that moral identity moderated the effect of creativity on moral disengagement in Study 1 and further revealed that moral disengagement mediated the interactive effects of creativity and moral identity on workplace deviant behavior. The theoretical and practical implications of these findings and directions for future research are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 6
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study focuses on mindfulness programs in the corporate world, which are receiving increasing attention from business practitioners and organizational scholars. The workplace mindfulness literature is rapidly evolving, but most studies are oriented toward demonstrating the positive impacts of mindfulness as a state of mind. This study adopts a critical perspective to evaluate workplace mindfulness practice as a developmental process, with a focus on its potential risks that have ethical implications and are currently neglected by both researchers and practitioners. We draw from a Buddhist perspective that understands mindfulness training as an ethics-based, longitudinal, and holistic path. To this end, we develop a four-stage model to illustrate a potential developmental process for participants in workplace mindfulness programs. This model comprises four stages of preliminary concentration, deep concentration, self-transcendence, and reengagement, each of which has its own underlying characteristics and impacts on individual participants and organizations.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 7
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study introduces the concept of deviant behavior in a moderated-mediation framework of incentives and organizational justice perception. The proposed relationships in the theoretical framework were tested with a sample of 311 academics, using simple random sampling, via causal models and structural equation modeling. The findings suggest that incentives might boost the apparent performance, but not necessarily the intended performance. The results confirm that employees’ affection for incentives has direct, indirect, and conditional indirect effects on their deviant behavior likelihood. The relationship between employee deviant behavior likelihood and affection for incentives was moderated by organizational justice perception and partially mediated by reward expectancy, thus having significant contributions toward the extant literature of deviant behavior and incentives. The findings have important implications for managers, academicians, and policy makers for mitigating adverse behavior in professional employees through proper use of incentives.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 8
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper seeks to join studies which have drawn attention to the ethical reflexivity of research and the research enterprise in the organisational studies’ field. Towards this end, we review OB, HRM, and IR studies on direct employee participation in organisations post-1990s to examine their normative underpinnings. Using Fox’s (Industrial sociology and industrial relations. Research Paper 3, Royal Commission on Trade Unions and Employers’ Associations, HMSO, London, 〈span〉1966〈/span〉, Beyond contract: Work, power and trust relations. Faber and Faber, London, 〈span〉1974〈/span〉) three frames—unitarist, pluralist, and radical—we compare the underpinnings within and across the chosen disciplines to bring ethical reflexivity to studies in this area of inquiry. Implications are drawn out to take forward the quest for more ethically reflexive employee participation research.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 9
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Social impact investing (SII) is transforming the availability of private capital for nonprofits and social enterprises, but demand is not yet meeting supply. This paper analyzes the perceived barriers faced by nonprofits in engaging with SII, arguing the need to assess differences using a policy field framework. Four parameters of a subsector are conceptualized as shaping participation in SII: the scale of investment required, embeddedness in place, the need for radical innovation, and the configuration of intermediaries (such as loan funds and market brokers). Based on 25 interviews with leaders of nonprofits and intermediaries in affordable housing and community economic development in Canada, the study finds that significant barriers are a lack of knowledge of the market, inadequate financial literacy, and the challenges of measuring and valuing social impacts. In addition, nonprofits report that, in spite of the inherent importance of social impact in this form of investing, they currently make limited use of evaluation and impact metrics, and perceive that intermediaries and investors, particularly in affordable housing, still put a greater emphasis on financial over social returns.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 10
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Customer civility is an established construct in the study of ethical consumption. However, scholars have paid insufficient attention to customer civility in relation to the flourishing peer-to-peer (P2P) economy. Therefore, the purpose of this article is to develop and test a theoretical framework which examines the antecedents of the customer civility in the P2P economy. We use social exchange theory to develop a model that posits customer interaction experiences with 〈em〉property owners, properties〈/em〉, and 〈em〉P2P platforms〈/em〉 (e.g., Airbnb) as antecedents of customer civility in the P2P economy. Two studies were used to test our framework: Study 1 comprises a survey of Chinese customers (〈em〉n〈/em〉 = 476); Study 2 involves secondary data crawled from the Web site of Xiaozhu, one of China’s largest P2P accommodation platforms. OLS regression analysis was used for hypothesis testing. Results demonstrate three antecedents of customer civility in the P2P accommodation sector: 〈em〉interpersonal trust, property experience〈/em〉, and 〈em〉platform governance〈/em〉. In addition, the positive effect of interpersonal trust on customer civility is stronger when customers have high 〈em〉economic incentive〈/em〉, while the effect of property experience is significantly stronger when customers have low economic incentive.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 11
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In the absence of effective judicial remediation mechanisms after business-related human rights violations, companies themselves are expected to establish remediation procedures for affected victims and communities. This is a challenge for both companies and victims since comprehensive company-based grievance mechanisms (CGM) are currently missing. In this paper, we explore how companies can provide effective remediation after human rights violations. Accordingly, we critically assess two different approaches to conflict resolution, alternative dispute resolution (ADR) and restorative justice (RJ), for their potential to provide dialogue-based, non-judicial remediation. We argue that remedy through agreement-driven ADR mechanisms risks marginalizing the interests and concerns of victims and affected community members, particularly in weak institutional contexts. Hence, we develop a dialogue-driven framework for corporate remediation of human rights violations grounded on RJ principles. This restorative framework provides a comprehensive CGM that focuses on the harms and needs of victims and aims at restoring justice through restorative dialogue. Based on a prompt discovery and a thorough investigation of the grievance, companies should design and prepare the remediation process together with victims, offenders and affected community members. Through restorative dialogue with the affected parties about the circumstances and impacts of the wrongdoing, companies can repair the harm, regain legitimacy amongst stakeholders as well as transform their business practices to avoid future human rights violations.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 12
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Society increasingly demands corporations to be accountable for their past misbehaviours. Some corporations engage in forgetting work with the aim of avoiding responsibility for their wrongdoings. We argue that whenever social actors have their past actions called into question and engage in forgetting work, an ethics of remembering takes place. A collective project of social forgetting is contingent on the emergence of coordinated actions among players of an industry. Similarly, sustained efforts of forgetting work depend on the continuity of the project through various generations of employees, which presumes the existence of frameworks of remembering in place. We analysed this paradox through a historical case study of the U.S. tobacco industry. We conclude that forgetting work may be a double-edged sword. It might be beneficial in the short run, to the extent that corporations can successfully maintain the public ignorance about their deceitful pasts. In the long run, however, it creates additional layers of historical irresponsibility and may turn into a compounded liability in the event the memory of the collective strategy of social forgetting becomes public.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 13
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Aristotle’s philosophical insights into ethics, wisdom and practice have drawn the attention of scholars. In the current professional context where ethics are often compromised, this debate assumes a necessary urgency. This subject is highly relevant to business schools, given the general neglect of this quality in executive management development. Our research involved an analysis of contemporary literature on phronesis in the management scholarship, practice and teaching domains. Our definition of phronesis identifies themes and paradoxes distilled from this literature. Stories are by nature multi-layered and paradoxical, embracing ambiguity and contradiction, so we incorporate narrative as essential to our enquiry. While it appears to be easily grasped, phronesis is complex, nuanced and paradoxical, seen as an unorganised set of characteristics in the management scholarship domain. We argue that the neglect of phronesis in modernity flows from the challenging nature of developing it, itself the consequence of its indistinctness. It calls for Einstein’s words “I would give my life for the simplicity on the other side of complexity”. This article argues that developing this virtue as a form of practical wisdom, should be an integral part of executive management development if we are to cultivate morally responsible leadership. A typology of managerial phronesis will encourage contextually appropriate leadership excellence based on the virtue-attributes of managers-as-scholars. The typology we propose is based on a Grounded Theory synthesis of relevant literature. We adopt a phenomenological stance. Through incorporating Grounded Theory second order themes, we offer a grainier understanding of the qualities of managerial phronesis.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 14
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper investigates whether and how the disclosure tone of earnings conference calls predicts future stock price crash risk. Using US public firms’ conference call transcripts from 2010 to 2015, we find that firms with less optimistic tone of year-end conference calls experience higher stock price crash risk in the following year. Additional analyses reveal that the predictive power of tone is more pronounced among firms with better information environment and lower managerial equity incentives, suggesting that extrinsic motivations for truthful disclosure partially explain the predictive power of conference call tone. Our results shed light on the long-term information role of conference call tone by exploring the setting of extreme future downside risk, when managers have conflicting incentives either to unethically manipulate disclosure tone to hide bad news or to engage in ethical and truthful communication.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 15
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Although scholars have long known that entrepreneurship involves the interaction of countless individuals beyond the entrepreneur, traditional performance metrics are limited to capturing the economic value that is created for shareholders. Multiple scholars have suggested that it should be possible to develop a more complete assessment that is able to simultaneously capture both the economic and non-economic consequences of entrepreneurship that exist for the broader network of firm stakeholders. The purpose of this paper is to provide a more nuanced understanding of entrepreneurial performance by operationalizing the concept of stakeholder capabilities. Building on concepts from stakeholder theory and the human development and capability approach in welfare economics, we argue that the pursuit of entrepreneurial opportunities can either create or destroy value for multiple stakeholders, and that this value is best conceived in terms of increases and decreases in individual capabilities (social, psychological, economic, physiological and intellectual). Approaching entrepreneurial performance from a stakeholder capabilities lens has implications for how we view entrepreneurs’ impact on society, what we mean by the creation and destruction of “value,” and how we define failure and success in entrepreneurship.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 16
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This research aims to understand how two basic schemas—vigilante and reparation—influence online public complaining. Drawing on two experiments, a longitudinal field study and content analysis of online complaints, the current research makes three core contributions. 〈em〉First〈/em〉, we show that for similar service failures, each schema is associated with different justice motivations (i.e., in terms of recovery, revenge, and protection of others), which have different moral implications for consumers. 〈em〉Second〈/em〉, vigilante and reparation complainers write complaints in a different manner and are drawn to different online platforms; this information is helpful to identify complainers using each schema. 〈em〉Third〈/em〉, the schemas moderate the process leading to different post-complaint benefits (i.e., resolution and positive affect). Specifically, perseverance has a greater effect on obtaining a resolution for reparation complainers compared to vigilantes. Additionally, whereas a recovery leads to an increase in positive affect for reparation complainers, vigilantes experience a high level of positive affect simply by posting their complaint (regardless of the resolution). The theoretical, ethical, and managerial implications of these findings are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 17
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper is a contribution to the discussion of how religious perspectives can improve business ethics. Two such perspectives are in natural law of antiquity and recent Catholic social doctrine and teaching (CSD/T). This paper develops a conceptual framework from natural law and CSD/T that business leaders can adopt to build an ethos of humanistic management. This “Human Dignity-Centered” framework fills the gap between time-tested Christian norms and contemporary firm-leaders’ concrete needs. “Human dignity” is used as a rhetorical device to convey the idea that firms are composed of dynamic social networks, with an ultimate purpose of serving human needs. Ultimately, the principles and virtues the framework employs have a logic that should inspire excellence, as ethical practices and concern for human welfare lay a foundation for long-term business prosperity. In a one-frame visual representation, this paper portrays: firm leadership challenges; a transforming ethical prism of principles and virtues; and results and feedback mechanisms. The accompanying narrative describes each element and how each affects humanistic management. Finally, illustrative company examples and questions are provided to illustrate how the framework can be used to benefit human flourishing. The framework provides an adjunct to current formulations of improving managerial excellence.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 18
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In terms of reversal theory, both dominant and alternative explanations of the initiation of organizational wrongdoing assume that its perpetrators act in a telic state of mind. This leaves us with explanations of organizational wrongdoing that are insufficiently appreciative of the agent’s experience. The human mind can be creative and imaginative, too, and people can fully immerse in their activity. We suggest that the paratelic state of mind is relevant for the phenomenological understanding of the initiation of original, creative, daring courses of action, and that the paratelic state of mind may originate courses of action that social control agents, at a later moment in time, may label as organizational wrongdoing. Our proposal is especially relevant when organizational agents are on a course of exploration, facing uncertainty, complexity, and unavailability of information.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 19
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Environmental research has usually highlighted that the existence of slack resources in an organization helps allocate investment to innovative initiatives. However, the existing literature has paid very limited attention to how slack resources can influence the effects of focused and diversified innovations in different ways. Agency theory scholars claim that a manager’s first preference when confronted with discretionary resources will not generate positive investments for the firm, but their own opportunistic preferences. The differences between focused and diversified environmental innovations allow us to gain a better understanding of the financial impact of being focused and how slack resources matter in this context. We analyze a longitudinal sample of 5845 environmental patents from the 75 largest companies in the electrical components and equipment industry worldwide. Our results show that high levels of slack resources reduce the existing positive relationship between focused environmental innovations and a firm’s financial performance. These results contribute to delineating the theoretical and empirical implications of focused versus diversified environmental innovations and extend the literature on ethical dilemmas concerning managers’ use of slack resources in the firm.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 20
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Recent developments around the sharing economy bring to the fore questions of governability and broader societal benefit—and subsequently the need to explore effective means of public governance, from nurturing, on the one hand, to restriction, on the other. As sharing is a predominately urban phenomenon in modern societies, cities around the globe have become both locus of action and central actor in the debates over the nature and organization of the sharing economy. However, cities vary substantially in the interpretation of potential opportunities and challenges, as well as in their governance responses. Building on a qualitative comparative analysis of 16 leading global cities, our findings reveal four framings of the sharing economy: ‘societal endangerment,’ ‘societal enhancement,’ ‘market disruption,’ and ‘ecological transition.’ Such framings go hand in hand with patterned governance responses: although there is considerable heterogeneity in the combination of public governance strategies, we find specific configurations of framings and public governance strategies. Our work reflects the political and ethical debates on various economic, social, and moral issues related to the sharing economy, and contributes to a better understanding of the field-level institutional arrangements—a prerequisite for examining moral behavior of sharing economy organizations.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 21
    facet.materialart.
    Unknown
    Springer
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Economists have suggested it was optimal to signal the odious character of bonds when they were issued. However, since the odious debt doctrine has not been recognized by any court, one could argue that denouncing odious debts is useless. Exploiting a unique historical episode, this paper quantifies the impact of protests on odious debts. In 1906, the Russian government floated a bond in Paris to cover the costs of its war against Japan but also to raise money to crush the political movements wishing to reform Russia’s political system. Issued without parliamentary consent, this loan met with fierce opposition. Press campaigns in Great Britain, France and Germany denounced its odious character. If failure or success is determined solely by the ability to prevent a loan from being issued, then the campaign failed. We argue, however, that failure or success should be determined in light of the financial costs imposed on the issuer for future loans and even the ability to force a postponement of these loans. We show that these campaigns increased the yields of all Russian bonds traded in Paris, and thus Russia’s future borrowing cost. Yields on the 1906 loan, which was specially targeted by the campaigns, rose even more. However, once the press campaigns stopped, yields experienced a declining trend, highlighting the important role the press may have on odious debts.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 22
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Many business ethicists assume that if a type of conduct is illegal, then it is also unethical. This article scrutinizes that assumption, using the rideshare company Uber’s illegal operation in the city of Philadelphia as a case study. I argue that Uber’s unlawful conduct was permissible. I also argue that this position is not an extreme one: it is consistent with a variety of theoretical commitments in the analytic philosophical tradition regarding political obligation (i.e. the moral duty to obey the law because it is the law). I conclude by showing why business ethicists would have a better rejoinder to the “dominant view” of business ethics associated with Milton Friedman if they dispensed with the assumption that illegal implies unethical.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 23
    facet.materialart.
    Unknown
    Springer
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The topic of fundraising ethics has received remarkably little scholarly attention. In this paper, we review the circumstances that precipitated a major review of fundraising regulation in the UK in 2015 and describe the ethical codes that now underpin the advice and guidance available to fundraisers to guide them in their work. We focus particularly on the Code of Fundraising Practice. We then explore the purpose and rationale of similar codes and the process through which such codes are typically constructed. We highlight potential weaknesses with the current approach adopted in fundraising and conclude by offering a series of normative perspectives on fundraising ethics that could be used to review and revise the current code and potentially improve the quality of future fundraising decision making.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 24
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The Kantian categorical imperative process of rational reflection and reasoned social discourse is theoretically capable of forming the moral environmental maxims applicable to business. This article argues that rational environmental discourse demands that business has an imperfect duty to develop relevant unbiased information, and perhaps to disseminate this information through participation in business-public coalitions. For the environmental problem, this “rationality” particularly concerns (i) our obligations toward future generations and distant people while recognizing that they cannot participate in current discourse, and (ii) the rules for gathering and assessing the evidence that should govern our environmental preservations and enhancements. Both these concerns demand certain scientific information requirements, as well as logical decision criteria that are perceived as stable across both overlapping generations, and affected peoples (as argued by Rawls in a different context). The criteria for Rawls’ “considered moral judgments” are shown to apply to resolutions of these business-related ethical conundrums. In a way similar to Kant’s anthropological examinations of humanity’s antisocial behaviors, this article also examines various biases that inhibit this social reasoning.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 25
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 〈span〉2016〈/span〉; Smaili and Arroyo in J Bus Ethics, 〈span〉https://doi.org/10.1007/s10551-017-3663-7〈/span〉, 〈span〉2017〈/span〉) by adding empirical evidence.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 26
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In recent years, the sharing economy (SE) has attracted considerable attention, both scholarly and popular, relating to its capacity to enforce or undermine extant economic conventions. However, the process through which technological developments can effectively have this outcome of altering extant conventions on what is morally acceptable or desirable is still unclear. In this paper, we draw on the work of Boltanski and Thévenot (On justification: economies of worth. Princeton University Press, Princeton, 2006) and the notion of 〈em〉agencement〈/em〉 to investigate the moral and performative dimension of controversies related to the SE. The research stems from a qualitative case-based study of the controversy following Uber’s implementation in Montréal’s taxi market. We contribute to the literature on the SE through an empirical study of the moral debates entailed in the unfolding in situ of a SE device. We also add to the literature using the ‘Orders of Worth’ framework (2006) by showing how a compromise is solidified. We find that beyond discursive strategies, it is the concrete recomposition of laws, conventions, devices, persons, etc. that harmonised different definitions of the common good. Finally, we contribute to the literature on the relationship between technology, ethics, and social change by capturing the specific values that legitimise Uber, and by following their unfolding throughout a controversy.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 27
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This research merges literature from organizational behavior and marketing to garner insight into how organizations can maximize the benefits of Corporate Social Responsibility (CSR) for enhanced CSR and organizational engagement of employees. Across two field experiments, the authors demonstrate that the effectiveness of employee co-creation activities in increasing employees’ positive CSR perceptions is moderated by self-construal (i.e., whether an individual views the self as relatively independent from or interdependent with others). In particular, the positive effect of co-creation on CSR perceptions emerges only for employees with a salient interdependent self-construal (either measured as an individual difference or experimentally manipulated). Moreover, the results demonstrate that increased positive CSR perceptions then predict increased CSR engagement and organizational engagement. The research thus highlights the need to consider self-construal when trying to utilize co-creation to predict CSR engagement and organizational engagement, via CSR perceptions.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 28
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Recent judicial rulings and changes in federal and state legislation have given for-profit corporations a growing list of rights and constitutional protections, including the right to practice religion free from many types of federal or state restriction. In this paper, we highlight the implications of these developments using Rawls’ (A theory of justice, Harvard University Press, Cambridge, 1971) Theory of Justice to explore the consequences of for-profit corporate religious freedom for consumers and employees. We identify preliminary principles to spark a discussion as to how expanding religious freedom for businesses and fair access to goods and services can coexist in the for-profit marketplace.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 29
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉 The private sector is vital to building and sustaining peace. These efforts are often recognized as “Business for Peace” or “Peace through Commerce.” Academic research on Business for Peace is almost twenty years old and tends to be theoretical. This paper is the first to present qualitative findings on businesses operating in an active violent conflict such as the case of Iraq. Companies in Iraq operate under the constant threat of violence and yet many still try to enhance peace through operations. We interviewed more than 40 participants who were business owners, managers, government officials, and international policymakers who were active in the Iraqi theater. We discuss our findings that relate to the perception of company activities as peace enhancing into four categories: capacity building, rule of law, social cohesion, and local engagement. Our findings support the existing business and peace categories of rule of law and social cohesion. Our findings also suggest that current theory may be missing capacity building and local engagement as important business activities to promote peace. We conclude by noting the limitations of the paper and the need for more qualitative research.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 30
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Stakeholder engagement and dialogue have a central role in defining the relations between organisations and their internal and external interlocutors. Drawing upon the analysis of dialogic motifs, power–conflict dynamics and sociopolitical perspectives, and based on a set of interviews with the stakeholders of a consumer-owned cooperative, the research explores the dialogic potential of stakeholder engagement. The analysis revealed a fragmented picture where the co-design and co-implementation aspects were mainly related to the non-business areas of cooperative life, while business logic dominated the most central aspects. Stakeholder engagement was mainly related to consensus building, while dialogic engagement based on a pluralistic understanding was only partially considered and then neglected. The social capital in the local area, the growing size of the organisation and the related power structure embrace stakeholder engagement, influencing the orientation of the (un)dialogic dynamic. The analysis indicates that a dialogic exchange is a relative concept which depends on the interests involved and the topics discussed. It also reveals that the key factors in the democratisation of stakeholder engagement are a mutual understanding and long-term opportunities. Common sociopolitical aspects are also important, but they do not necessarily guarantee the creation of dialogism paths. The research contributes to the critical dialogic literature in revealing whether and how stakeholder engagement has been implemented in a specific setting. It also shows the limitations of voluntarist stakeholder engagement initiatives.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 31
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Corporate social responsibility (CSR) is a force to “pull” customers to the organizational mission and values, and influence them to contribute to the organization. The primary purpose of the research is to assess how CSR contributes to customer value co-creation. The research also seeks evidence on the moderation mechanisms of servant leadership and relationship marketing orientation for the effect of CSR on customer value co-creation behavior. The data were collected from 873 employees and 873 customers in software industry in Vietnam context. The data analysis supported the positive effect of CSR on customer value co-creation behavior. Servant leadership and relationship marketing orientation were also found to play moderating roles for the CSR–customer value co-creation linkage.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 32
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study compares the different emphases on virtuous characters presented in their values, across global firms considering country and industry of origin. It presents a content analysis of the 122 codes of conduct statements from Fortune Global 500 firms, drawn from four sectors and using correspondence analysis. American firms tend to emphasize courage, while European firms emphasize integrity and empathy, surprisingly with Asian firms being closer to European ones. Retailers and pharmaceutical firms emphasize empathy, while banks and petroleum emphasize courage. This study extends the newly emerging strategic paradigm of organizational virtue, by introducing an empirical study of ethical values. Implications for multinational companies are then discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 33
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study investigates the effect of country-level emancipative forces on corporate gender diversity around the world. Based on Welzel’s (Freedom rising: human empowerment and the quest for emancipation. Cambridge University Press, New York, 〈span〉2013〈/span〉) theory of emancipation, we develop an emancipatory framework of board gender diversity that explains how action resources, emancipative values and civic entitlements enable, motivate and encourage women to take leadership roles on corporate boards. Using a sample of 6390 firms operating in 30 countries around the world, our results show positive single and combined effects of the framework components on board gender diversity. Our research adds to the existing literature in a twofold manner. First, our integrated framework offers a more encompassing, complete and theoretically richer picture of the key drivers of board gender diversity. Second, by testing the framework empirically, we extend the evidence on national drivers of board gender diversity.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 34
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In this paper, we examine the relationships between three of the Big 5 personality traits (conscientiousness, openness to experience, and agreeableness) and willingness to justify unethical behavior. We also consider the moderating relationship of four of the GLOBE cultural dimensions (institutional collectivism, humane orientation, performance orientation, and assertiveness) on the above relationship. We tested our propositions on a sample of 38,655 individuals from 23 different countries obtained from the latest data available from the World Values Survey Group’s survey (WVS 2014). We found that conscientiousness and agreeableness were both negatively associated with willingness to justify unethical behavior. We also conducted Hierarchical Linear Modeling and found significant interaction effects of selected GLOBE cultural dimensions (humane orientation, assertiveness, institutional collectivism, and performance orientation) on the relationships between personality traits and willingness to justify unethical behavior. We provide managerial implications of our findings, as well as suggestions for future research.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 35
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Using an ethical approach to the study of employability, we question the mainstream approach to career self-direction. We focus on a specific category of employees that has been neglected in past research, namely vulnerable workers who have been unemployed for several years and who have faced multiple psychosocial problems. Building on the Ability-Motivation-Opportunity model, we examine how establishing clear expectations, developmental inducements, and social organizational goals can foster employability competences of vulnerable workers. Our study took place in the particularly relevant context of social enterprises, which have a primary goal to enhance the employability competences of vulnerable workers. Multilevel analysis of data from 38 CEOs of social enterprises, 121 leaders and 594 workers, demonstrated that establishing clear expectations and developmental inducements enable vulnerable workers to anticipate and optimize their employability competences. Furthermore, a positive association was found between establishing clear expectations and the balance dimension of employability, yet only in social enterprises that prioritize social organizational goals, suggesting the need to recognize the extent organizational goals shape opportunities for vulnerable workers. Establishing clear expectations and developmental inducements can therefore enhance vulnerable workers’ employability competences in supportive contexts; however, there may be detrimental side effects to drifting away from social organizational goals.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 36
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Biometric technology was once the purview of security, with face recognition and fingerprint scans used for identification and law enforcement. This is no longer the case; biometrics is increasingly used for commercial and civil applications. Due to the widespread diffusion of biometrics, it is important to address the ethical issues inherent to the development and deployment of the technology. This article explores the burgeoning research on biometrics for non-security purposes and the ethical implications for organizations. This will be achieved by reviewing the literature on biometrics and business ethics and drawing from disciplines such as computer ethics to inform a more robust discussion of key themes. Although there are many ethical concerns, privacy is the key issue, with associated themes. These include definitions of privacy, the privacy paradox, informed consent, regulatory frameworks and guidelines, and discrimination. Despite the proliferation of biometric technology, there is little empirical research on applied biometrics and business ethics. As such, there are several avenues for research to improve understanding of the ethical implications of using this technology.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 37
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Labour issues in global supply chains have been a thorny problem for both buyer firms and their suppliers. Research initially focused mostly on the bilateral relationship between buyer firms and suppliers, looking at arm’s-length and close collaboration modes, and the associated mechanisms of coercion and cooperation. Yet continuing problems in the global supply chain suggest that neither governance type offers a comprehensive solution to the problem. This study investigates collaborative governance, an alternative governance type that is driven by buyer firms setting up a coalition with competitor firms to increase leverage and address the supplier and/or host country-specific labour issues. Based on interviews with managers involved in the establishment and management of such coalitions and supplier firms in the garment industry, we examine the rationale behind collaborative governance and discuss its opportunities and challenges in addressing labour issues in global supply chains.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 38
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study explores the role of an informal institution—engaged Buddhism—in leadership responses to issues of bribery at the firm level in the context of Vietnam. In-depth interviews were carried out in Vietnam with 26 organizational leaders who were Buddhist practitioners. The leaders expressed a Buddhist-enacted utilitarian approach based on three context-associated mechanisms: karmic consequences, community and social well-being, and total detachment. These mechanisms manifest in leadership approaches based on the Middle Way, Skillful Means, and Emptiness. They are involved in forming leaders’ perceptions about bribery issues and their enacting of contextual approaches to balance organizational means and ends in tackling ethical issues associated with bribery. The study also sheds light on moral struggles involved in the process of shaping and enacting a Buddhist-enacted utilitarian approach. 〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 39
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉I argue for the role of trust and cooperation as part of the foundation of digital commerce by expanding the reach of the Integrative Social Contract Theory (ISCT) of Donaldson and Dunfee (〈em〉Ties that Bind〈/em〉, 1999). I propose that a digital business community can be a community in the morally relevant ways that Donaldson and Dunfee describe, and that the basic framework of ISCT can apply to the digital business world similarly to its application in the offline business world. I then analyze the roles of trust and cooperation in e-commerce, showing how they are important to the digital business community and explaining their moral relevance under a digital form of ISCT. I use the ISCT framework to show that trust and cooperation are an instantiation of the hypernorm of necessary social efficiency, and that authentic microsocial norms developed for the ends of trust and cooperation carry moral responsibility.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 40
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper investigates the drivers and inhibitors of Internet privacy concern. Applying the Multidimensional Development Theory to the online environment, we identify the important factors under four dimensions—i.e., environmental, individual, information management, and interaction management. We tested our model using data from an online survey of 2417 individuals in Hong Kong. The results show that the factors under all four dimensions are significant in the formation of Internet privacy concern. Specifically, familiarity with government legislation, Internet knowledge, benefit of information disclosure, privacy protection, and social presence reduce Internet privacy concern, while individuals’ previous privacy invasion experience, risk avoidance personality, and sensitivity of information requested by websites increase Internet privacy concern. We conducted an analysis of unobserved heterogeneity to confirm the significance of these factors. A follow-up moderation analysis shows that the individual factors (i.e., previous privacy invasion experience, risk avoidance personality, and Internet knowledge) moderate the effects of the information management factor (i.e., information sensitivity) and the interaction management factors (i.e., privacy protection and social presence). The findings provide an integrated understanding of the formation of Internet privacy concern.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 41
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Unethical pro-organizational behaviors (UPB) are unethical, but prosocially-motivated, acts intended to benefit one’s organization. This study examines the extent to which employees are willing to perform UPB to benefit a liked leader. Based on social exchange theory, we hypothesized that LMX would mediate the association of interpersonal justice with UPB willingness. Moral identity and positive reciprocity beliefs were examined as moderators. Higher LMX was significantly and positively related to UPB willingness, and the indirect effect of interpersonal justice on UPB via LMX was significant and positive. These findings suggest that LMX and interpersonal justice could have a previously-unexplored dark side. Moral identity had a negative direct relationship with UPB, but it did not moderate the relationship of LMX with UPB. Thus, LMX facilitates UPB willingness even when employees are high in moral identity. LMX is associated with many positive outcomes, but our results show that high LMX may also increase willingness to perform unethical behaviors to benefit one’s leader. These results contribute to the literature by identifying a potential negative outcome associated with high LMX.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 42
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This research examines how one’s construal level of a crisis differs by crisis type, and how the interplay of crisis type (self-threatening vs. society-threatening) and apology appeal type (emotional vs. informational) impacts the effectiveness of apology messages in a corporate crisis context. Findings indicate that one’s mental construal toward a crisis varies by crisis type, with a self-threatening crisis leading to a lower level of construal than a society-threatening one. Findings further suggest that in a society-threatening crisis condition, an informational apology was more effective than an emotional one. However, in a self-threatening crisis condition, there was no significant difference between two different message types. These findings offer valuable guidelines for developing effective crisis response strategy.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 43
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The systemic complexity of sustainable development imposes a major cognitive challenge to students’ learning. Faculty can explore new approaches in the classroom to teach the topic successfully, including the use of technology. We conducted an experiment to compare the effectiveness of a simulation vis-à-vis a case-based method to teach sustainable development. We found that both pedagogical methods are effective for teaching this concept, although our results support the idea that simulations are slightly more effective than case studies, particularly to teach its multidimensional and inter-temporal nature. Therefore, our findings suggest the use of both simulations and case studies as pedagogical tools to convey the main ideas associated with sustainable development.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 44
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Corporate anti-corruption initiatives can make a substantial contribution towards curtailing corruption and advancing efforts to achieve the United Nations’ Sustainable Development Goals. However, researchers have observed that underdeveloped assumptions with respect to the conceptualization of corruption and how firms respond to corruption risk impeding the efficacy of anti-corruption programs. We investigate the relationship between the perceived level of corruption in foreign host countries and the organizational structure of subsidiary operations established by multinational corporations (MNCs). Foreign host market corruption is disaggregated into two components—private and public corruption. We employ an uncertainty-based perspective grounded in transaction cost theory to focus upon the distinct mechanisms through which private and public corruption can each be expected to impact a foreign subsidiary’s organizational structure [wholly-owned subsidiary (WOS) or a joint venture (JV) with a local partner]. We expect that each type of corruption fosters a different type of uncertainty (environmental or behavioral) which predominates in shaping the MNC’s choice of foreign subsidiary investment structure. Hypotheses are developed and tested with a sample of 187 entries into 19 foreign host markets. Each type of corruption was found to exert a distinct effect upon the organizational structure of foreign subsidiaries. More precisely, while heightened perceived levels of public corruption were found to motivate MNCs to invest through a JV with a local partner rather than a WOS, more pronounced private corruption precipitated the opposite outcome.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 45
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The literature presents a broad approach to Corporate Social Responsibility (CSR), which aggregates a diversity of issues, such as the environment, labor conditions, and human rights. We addressed the impact of increasing CSR demands during the internationalization of emerging market multinationals (EMNs) on one particular subject, animal welfare (AW). This subject raises important ethical concerns, especially as we understand that animals are sentient beings. Through content analysis of annual reports, we tracked the evolution of AW-CSR activities throughout the internationalization of two large Brazilian meat-processing multinationals as they accessed markets with complex AW regulations. We also synthetized findings on broiler chicken on-farm AW research in Brazil and conducted interviews to gauge the impact of CSR standards on animals. Our findings show that, although EMNs that enter developed markets engage with various standards, the impacts of standard enforcement on actual welfare are not straightforward and call for broader AW and animal ethics developments. Uneven results among AW criteria indicate that some aspects are prioritized over others. Furthermore, some actions of actors such as EMNs and low-tier suppliers seem to counterbalance the expected impact of normative pressures to change the lives of animals for the better. We conclude that AW standards may improve AW in emerging markets; but these standards do not appear to be sufficiently stringent, and require improvements to have a more significant positive impact. A major signal emerging from this research is the fundamental need to broaden the animal ethics debate regarding the use of animals to produce meat.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 46
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper examines ethical violations committed by Certified Public Accountants (CPAs) in Puerto Rico (PR) in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA), although most CPAs in PR are not affiliated with the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis (MCA) suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 47
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Recent research highlights the positive effects of organizational CSR engagement on employee outcomes, such as job and life satisfaction, performance, and trust. We argue that the current debate fails to recognize the potential risks associated with CSR. In this study, we focus on the risk of work addiction. We hypothesize that CSR has per se a positive effect on employees and can be classified as a resource. However, we also suggest the existence of an array of unintended negative effects of CSR. Since CSR positively influences an employee’s organizational identification, as well as his or her perception of engaging in meaningful work, which in turn motivates them to work harder while neglecting other spheres of their lives such as private relationships or health, CSR indirectly increases work addiction. Accordingly, organizational identification and work meaningfulness both act as buffering variables in the relationship, thus suppressing the negative effect of CSR on work addiction, which weakens the positive role of CSR in the workplace. Drawing on a sample of 565 Swiss employees taken from the 2017 Swiss Public Value Atlas dataset, our results provide support for our rationale. Our results also provide evidence that the positive indirect effects of organizational CSR engagement on work addiction, via organizational identification and work meaningfulness, become even stronger when employees care for the welfare of the wider public (i.e., the community, nation, or world). Implications for research and practice are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 48
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉We draw on the behavioral agency model to explore the ethical consequences of CEO equity incentives. We argue that CEOs are more concerned with funding pension plans when they have more to gain from their stock options yet will increasingly underfund employee pension funds as their current option wealth increases. Our findings reveal that both effects hold when the CEO has greater power (also occupying board chair) over firm decision making. Our study suggests that there is an ethical dimension to equity incentives, given they are intended to align CEO interests with shareholders, yet potentially incentivize CEO behaviors with adverse consequences for employees. Insights from our findings provide boards and regulators with behavioral levers to protect employee well-being in the context of pension funding.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 49
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The role and influence of workplace spirituality on individual and organisational outcomes continue to draw attention among management scholars. Despite this increased attention, extant literature has yielded limited insights particularly into the impact and influence processes of workplace spirituality on performance outcomes at both the individual and unit levels of analysis. Addressing this gap in research, we proposed and tested a multilevel model, underpinned by social cognitive theory, that examines the processes linking perceptions of workplace spirituality and performance outcomes at the individual and organisational level of analysis. Data were obtained from 51 branches of a retail organisation in the United Kingdom. Results from structural equation modelling analysis revealed three salient findings. First, workplace spirituality was positively related to ethical climate, prosocial motivation, and moral judgment. Second, ethical climate partially mediated the relationship between workplace spirituality and prosocial motivation and moral judgment, respectively. Third, aggregated ethical climate significantly relates to branch-level helping behaviour and service performance.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 50
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper examines the relationship between loan guarantees and audit fees as well as the moderating effect of corporate social responsibility (CSR). We find that guaranteeing another entity’s debt significantly increases firms’ own audit fees. However, the disclosure of CSR information attenuates the fee-increasing effects of loan guarantees. A closer examination reveals that the role of CSR is attributable to the information effect rather than the signal effect. Our results are robust to the use of a quasi-natural experiment, a propensity score matching analysis, a Heckman two-stage treatment effect model and alternative proxies. This work makes new contributions to the current understanding of the consequences of loan guarantees, determinants of audit fees and value of CSR disclosure.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 51
    Publication Date: 2019
    Description: 〈p〉The article Organizational Ethical Virtues of Innovativeness, written by Elina Riivari and Anna-Maija Lämsä, was originally published electronically on the publisher’s internet portal (currently SpringerLink) on 3 March 2017 without open access. With the author(s)’ decision to opt for Open Choice the copyright of the article changed on 7 February 2019 to © The Author(s) 2019 and the article is forthwith distributed under the terms of the Creative Commons Attribution 4.0 International License (〈a href="https://creativecommons.org/licenses/by/4.0/"〉http://creativecommons.org/licenses/by/4.0/〈/a〉), which permits use, duplication, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 52
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Tax compliance has been extensively researched. Yet, the classic question ‘why do people pay taxes?’ remains unanswered. In Jordan, tax evasion is widespread. The state and citizens have been trapped in a continuous hide-and-seek game, which has taken the form of a virtuous cycle. This paper investigates tax evasion along with the most noticeable features of the Jordanian tax system. It also highlights how the virtuous cycle of tax evasion has been established and what could possibly be a way out of it. We argue that sociocultural values are the most prominent cause for tax evasion. That is, the procedures of state formation and functionality in Jordan have created mutual distrust between the state and its citizens. Having been raised in a community characterized by deep distrust, tax evasion is no longer considered immoral by substantial numbers of the Jordanian population. We argue that successive governments need to create a high-trust-based culture and formulate strategies that serve to acquire normative ethical values in order to enhance voluntary compliance. The way to accomplish this necessity is through enforcing the state’s transparency and accountability. The taxation system needs to concentrate on income tax rather than raise tax rates on essential commodities to collect substantial tax revenues. Thus, further reform of the taxation system along with a reduction in tax incentives need to be considered. Moreover, lowering the exceptionally high personal income tax threshold would bring Jordan in line with its peers, expand the base, and introduce more progressivity. There would also be a scope to introduce a minimum tax based on sales as a tool to address tax evasion.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 53
    facet.materialart.
    Unknown
    Springer
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉On May 26, 2017, Harvard economist Ricardo Hausmann published an Op Ed titled “Hunger Bonds”, urging investors to avoid Venezuelan sovereign bonds on the grounds that the country was prioritizing payments on the bonds over remedying a humanitarian crisis. Contemporaneously, news emerged regarding a suspicious looking bond issue by Venezuela’s oil company that was purchased largely by Goldman Sachs. That bond got tagged with the label “Hunger Bond”, and suffered a price hit. Using both quantitative data and interviews with investors, we examine the causes of the Hunger Bond penalty, its impact on the prices of other outstanding Venezuelan bonds, and how long it was sustained. The primary determinants of the Hunger Bond penalty appear to have been a combination of negative press attention and crowd-sourced disapproval. For instance, we show that a large number of Google searches for “Hunger Bonds” are associated with a 200 basis point increase in the spread of the bond purchased by Goldman Sachs.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 54
    Publication Date: 2019
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 55
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The commons is a concept increasingly used with the promise of creating new collective wealth. In the aftermath of the economic and financial crises, finance and money have been criticized and redesigned to serve the collective interest. In this article, we analyze three types of complementary currency (CC) systems: community currencies, inter-enterprise currencies, and cryptocurrencies. We investigate whether these systems can be considered as commons. To address this question, we use two main theoretical frameworks that are usually separate: the “new commons” in organization studies and the “common good” in business ethics. Our findings show that these monetary systems and organizations may be considered as commons under the “common good” framework since they promote the common interest by creating new communities. Nevertheless, according to the “new commons” framework, only systems relying on collective action and self-management can be said to form commons. This allows us to suggest two new categories of commons: the “social commons,” which fit into both the “new commons” and the “common good” frameworks, and the “commercial commons,” which fit the “common good” but not the “new commons” framework. This research advances a new conceptualization of the commons and of the ethical implications of CCs.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 56
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 57
    facet.materialart.
    Unknown
    Springer
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The academic literature commonly exposes large components of informal economies housed in developed countries as nefarious systems designed to help people evade taxes or carry on other illegal activities. However, our community-based participatory action study uncovered a significant element of a social and economic system that was largely undocumented, but was viewed as far more righteous than dishonorable and immoral. Our research involved approximately 375 participants from seven communities spread across a large and sparsely populated geographic region in the northern part of the Canadian province of Saskatchewan. The purpose for the research was to explore how entrepreneurship contributes to 〈em〉the good life〈/em〉, well-being, and prosperity by building social and economic capacity across a rural business ecosystem. We found that an important, yet undocumented part of the business ecosystem was grounded in history, culture, and tradition. When considered through a legitimacy theory lens, this perspective challenges the implication drawn from some of the academic literature that those who participate in informal business systems in developed countries usually do so for immoral reasons that might warrant a legal penalty. Further, we propose that researchers, policy makers, and community development professionals use the term 〈em〉undocumented economy〈/em〉 rather than expressions like 〈em〉informal, hidden〈/em〉 and 〈em〉underground economy〈/em〉 to distinguish components of economic systems based on righteous motivations and activities from those founded on iniquitous practices and non-existent or unofficial record keeping. We begin this article with a definition for the undocumented economy in which we describe why we consider it to be righteous.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 58
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The sharing economy has transformed economic transactions, created new organizational forms, and contributed to changes in consumer culture. Started as a movement with promises of a more sustainable, democratic, and inclusive economy, the sharing economy, and its impact on issues such as privacy, discrimination, worker rights, and regulation, is now the subject of heated debate. Many of these issues root in the changes that digital technologies have brought and the unresolved moral and ethical questions emerging therefrom. This special issue contributes to this ongoing debate with five articles that develop theoretical frameworks and conduct empirical investigations, providing fine-grained analyses of urgent issues in the sharing economy. In this article, we highlight these and other issues that we believe deserve further attention from business ethics scholarship.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 59
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Building on the broaden-and-build theory of positive emotions and on social role theory, this research investigates the linkages among prior job satisfaction, voluntary workplace green behavior (VWGB), and subsequent job satisfaction as dependent on work group gender composition. With a multi-source, multi-time dataset, our random coefficient modeling demonstrated that job satisfaction positively predicts VWGB and that this pattern is more salient in work groups with more females. In addition, while VWGB does not yield job satisfaction in a subsequent time period, this positive linkage occurs in work groups with fewer females. This research offers theoretical implications for understanding the internal states and personal benefits of voluntary green performers as well as for the role of work group gender diversity on the linkages between prior job satisfaction and VWGB and between VWGB and subsequent job satisfaction. Our findings also illuminate the practical benefits of environmentally sustainable organizations.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 60
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In mainstream business and economics, 〈em〉prizes〈/em〉 such as the Presidential Medal of Freedom are understood as special types of 〈em〉incentives〈/em〉, with the peculiar features of being awarded in public, and of having largely symbolic value. Informed by both historical considerations and philosophical instances, our study defines fundamental theoretical differences between 〈em〉incentives〈/em〉 and 〈em〉prizes〈/em〉. The conceptual factors highlighted by our analytical framework are then tested through a laboratory experiment. The experimental exercise aims to analyze how prizes and incentives impact actual individuals’ behavior differently. Our results show that both 〈em〉incentives〈/em〉 (monetary and contingent) and 〈em〉prizes〈/em〉 (non-monetary and discretional rewards) boost motivation to perform if awarded publicly, but only 〈em〉prizes〈/em〉 crowd in motivation promoting virtuous attitude.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 61
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper introduces a new typology and associated measure of social and environmental mission integration (SEMI) by conceptually framing a feature of hybrid organizations—the degree of integration of their revenue model and social–environmental mission. The SEMI measure is illustrated using a hand-collected sample of 256 North American Certified B Corporations. We explore the heterogeneity of SEMI scores by identifying external-facing correlates and demonstrate non-congruence with Certified B Corporation’s audit results. Overall, our findings advance existing knowledge of these hybrid organizations and how they balance their social–environmental missions with their economic objectives.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 62
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In this study, we examine whether, how, and when corporate social responsibility (CSR) increases promotive and prohibitive voices in accordance with ethical climate theory and multi-experience model of ethical climate. Data from 382 employees at two time points are examined. Results show that CSR is positively related to promotive and prohibitive voices. Other-focused and self-focused climates mediate the relationship between CSR and the two types of voice (promotive and prohibitive voice). Moreover, humble leadership moderates the positive relationship between CSR and other-focused climate. Such leadership moderates the negative relationship between CSR and self-focused climate. Humble leadership also moderates the indirect effect between CSR and the two kinds of voice through other-focused and self-focused climates. The findings of this study provide important insights into how and when CSR influences employee voice.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 63
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper investigates the layoff behavior, a typical people dimension of corporate social performance (CSP), of family firms from a place-based perspective. We theorize that a place-based culture within family firms ensures that all organizational members share a deep sense of connection with the place of operations which makes them inherently care about their impact on society. Using data on layoffs of 2000 largest US firms between 1994 and 2007, we find that family firms do indeed exhibit a lower tendency to lay off employees in comparison to non-family firms; this relationship is particularly strong in ‘places’ with low population where the negative social externalities related to layoffs tend to be higher. Further post hoc analyses indicate that family firms have a strong place-based culture which can provide resource-based competitive advantages.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 64
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The corporate ethics literature has considerably focused on whether giving (corporate philanthropy) results in getting (firm performance). However, the relationship between corporate philanthropy and performance and the underlying mechanisms remain unclear. Drawing on signaling and cue consistency theories, we develop and test a model that specifies whether, how, and when corporate philanthropy benefits relative competitive performance from a micro-process perspective. Using a Chinese sample of 1623 employees, 145 CEOs, and 145 human resources managers, we found that corporate philanthropy could positively influence relative competitive performance through the internal processes—organization-level citizenship behaviors of employees. Moreover, work–life balance practices strengthen the aforementioned mediation. In particular, when a firm performs high levels of work–life balance practices, corporate philanthropy tends to promote more citizenship behaviors in the entire organization, thereby enhancing the relative competitive performance of the firm. By contrast, when organizations perform low levels of work–life balance practices, the aforementioned mediation becomes nonsignificant. The theoretical and practical implications of these findings are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 65
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Fulfilling consumer expectations of corporate social responsibility (CSR) can bring strategic advantage to firms. However, research on the topic is fragmented across disparate disciplines, and a comprehensive framework to connect CSR supply and demand is missing. As a result, firms often supply CSR that does not attract demand, as signified by pessimism about ethical consumerism in recent years and the inconclusive link between corporate financial and social performance. In this study, we propose a framework of strategic CSR management to define how a company’s supply of CSR could meet consumer demand for ethical products by aligning managerial and consumer perspectives. We then investigate empirically whether such a strategic approach, which integrates potential demand in CSR management, would influence consumer choice of products with CSR components. Our hybrid choice modeling allows the inclusion of psychological biases caused by social desirability and cynicism to increase result validity. The findings support the explanatory power of the framework and reveal that consumers prefer some CSR elements while others adversely affect choices. This study advances the understanding of strategic CSR management and its impact on consumer choice and helps managers include the right mix of CSR characteristics in their products to satisfy ethical consumers.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 66
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉We study whether changes in analyst recommendation ratings systems encouraged by the implementation of NASD 2711 in 2002 are associated with improved objectivity and independence in analyst recommendations. Using recommendations issued during windows surrounding major investment banking events (M&A transactions, IPOs and SEOs), we show that reductions in analyst optimism following the reforms concentrate in the recommendations of analysts whose employer adopted a three-tier rating system at the time of the reforms, and that this effect is generally stronger for analysts whom the underlying incentives to engage in unethical behaviour is greatest. We also find evidence that adoption of the three-tier system improved the market’s perception of the objectivity of analyst recommendations issued after SEOs, and that for hold and sell-type recommendations this effect was stronger for analysts subject to the greatest potential ethical conflicts. While we find some evidence of a general post-reform increase in the profitability of recommendations issued following equity transactions, this improvement was only conditioned by changes to the rating system in our IPO sample.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 67
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study explores the 〈em〉dark〈/em〉 side of leadership, treats creative self-efficacy as a mediator, and frames supervisor bullying and employee creativity in the context of social cognition and social comparison. We theorize that with a high social comparison orientation, the combination of high supervisory abuse toward themselves (own abusive supervision) and low supervisory abuse toward other team members (peer abusive supervision) leads to a double whammy effect: When employees are “singled out” for abuse, these victims suffer from not only 〈em〉low〈/em〉 creative self-efficacy due to supervisory abuse but also 〈em〉low〈/em〉 supervisory creativity ratings. Results based on our two-wave data collected from multiple sources—253 employees and their 77 immediate supervisors—support our theory. The significant three-way interaction effect reveals that when social comparison orientation is high and peer abusive supervision is low (Time 1), own abusive supervision (Time 1) creates the strongest negative impact on creative self-efficacy (Time 2), which is significantly related to supervisory low creativity rating (Time 2). Our discoveries of egregious bullying offer provocative theoretical, empirical, and practical implications to the fields of leadership, abusive supervision, creativity, and business ethics.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 68
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In this article, we demonstrate that individuals use motivated reasoning to convince themselves that their self-serving behavior is justified, which in turn affects the distribution of resources in business situations. Specifically, we explore how ambiguous contextual cues and individual beliefs can jointly form motivated reasoning. Across two experimental studies, we find that whereas individual ideologies that endorse status hierarchies (i.e., social dominance orientation) can strengthen the relationship between contextual ambiguity and motivated reasoning, individual beliefs rooted in fairness and equality (i.e., moral identity) can weaken it. Our findings contribute to person–situation theories of business ethics and provide evidence that two ubiquitous factors in business organizations—contextual ambiguity and social dominance orientation—give rise to motivated reasoning, enabling decision makers to engage in self-serving distributions of resources.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 69
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉At the same time that social justice concerns are on the rise on college campuses, empathy levels among US college students are falling (Konrath et al. 〈span〉2016〈/span〉). Social injustice resulting from organizational decisions and actions causes profound and unnecessary human suffering, and research to understand antecedents to these decisions and actions lacks attention. Empathy represents a potential tool and critical skill for organizational decision-makers, with empirical evidence linking empathy to moral recognition of ethical situations and greater breadth of understanding of stakeholder impact and improved financial success. This study explores the potential relationship between empathy and social justice, using a multifaceted operationalization of social justice, which includes management actions (corporate social responsibility and socially responsible attitudes) and social sympathies (distributive justice in US society and agreement with the goals of Occupy Wall Street). Results broadly support the positive empathy and social justice relationship and suggest higher education interventions to develop empathy in college business students.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 70
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone from the top’, ‘ethical leadership’ from the direct superior, and a general set of values that can be encouraged through training courses. Moreover, employees have to perceive these values as promoting their careers. The survey reveals that the companies in this study have basically succeeded in establishing their system of values in their Central and North European as well as their Asian branch offices. Moreover, it shows that the main values preventing crime on the management level are trustworthiness and consistency. Open communication is an important value on all levels of a company, and this is supplemented by transparency, compliance with the rules, and a rejection of behaving in one’s own interest. It is concluded that in spite of regional differences, major international companies can possibly make an important contribution to bringing about cultural change in regions with an affinity for corruption by implementing a culture that promotes integrity in both their company and their daily business.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 71
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Investigating the causes of unethical behaviors in academia, such as scientific misconduct, has become a highly important research subject. The current performance measurement practices (e.g., equating research performance with the number of publications in top-tier journals) are frequently referred to as being responsible for scientists’ unethical behaviors. We conducted qualitative semi-structured interviews with different stakeholders of the higher education system (e.g., professors and policy makers; 〈em〉N〈/em〉 = 43) to analyze the influence of performance measurement on scientists’ behavior. We followed a three-step coding procedure and found (1) that the participants described a variety of positive behavioral consequences (e.g., higher productivity) but mainly negative behavioral consequences (e.g., questionable publishing practices) of current performance measurement practices in academia; (2) that scientists’ behavior can be described as gaming performance measurement (i.e., achieving performance goals by reducing performance quality and focusing on those tasks that are measured); and (3) that gaming performance measurement shares the same characteristics as deviant workplace behavior (i.e., a voluntary violation of organizational norms that harms the university). We discuss that gaming performance measurement has not been considered as a type of deviant workplace behavior in the previous literature. Furthermore, we draw from research on deviant workplace behavior and goal setting to discuss psychological processes that may underlie gaming performance measurement. Our results indicate the importance of connecting literature on deviant workplace behavior and goal setting to advance our understanding of gaming performance measurement.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 72
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study investigates the impact of labor unionization on stock price crash risk. We find that labor unionization is negatively associated with stock price crash risk. Such negative relation is more pronounced when firms can intimate more credible evidence on unfavorable prospects and when firms face more powerful labor unions. Our findings are consistent with the notion that firms take strategic actions to reduce the bargaining advantages enjoyed by labor unions and that labor unions force firms to take less risky investments and discontinue underperformed projects more timely, which leads to lower stock price crash risk.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 73
    Publication Date: 2019
    Description: 〈p〉The original version of this article was corrected: Figures 5 and 6 were updated.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 74
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Drawing on the transactional model of stress, we propose that organizational identification and positive affectivity moderate the relationship between abusive supervision and proactive behavior. In Study 1, we collected data from a sample of 165 dentists and 41 supervisors in two Chinese hospitals. In Study 2, we used a sample of 226 employee-supervisor dyads from a large Chinese transportation company. The results of two studies showed that the interaction between abusive supervision and organizational identification on proactive behavior (personal initiative in Study 1 and organizational proactive behavior in Study 2) occurred only when positive affectivity was high. We discuss theoretical and managerial implications and indicate future research directions.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 75
    Publication Date: 2019
    Description: 〈p〉This notice serves to identify and correct the following inaccuracies in article Tsoukas (2018) 〈em〉Leadership, the Academy of Management, and President Trump’s Travel Ban: A Case Study in Moral Imagination〈/em〉 published online on 26 July 2018.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 76
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Research on the effects of particularistic human resource practices (i.e., favoritism and nepotism) on organizational outcomes has concentrated on direct negative attitudinal and behavioral responses. By integrating legitimacy and social exchange theories, this paper proposes and tests the idea that legitimacy of particularistic practices might moderate their negative effects on employee attitudes at work. Through a survey of 415 employees across multiple organizational types, we show that the legitimacy of particularism mitigates its negative effects on affective commitment and perceived distributive and procedural justice in non-family-owned businesses only. We discuss implications for theory and practice.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 77
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉We investigate the role of legitimacy in setting organizational goals as a way to address the potential “dark,” unethical side of organizational goal setting. Coupling qualitative and quantitative research methods to better understand legitimacy in goal setting, we first induce novel hypotheses based on observed practice and then provide survey evidence to test the performance implications. Study 1 reports findings based on interviews with twenty-two company executives. We identify attention to goal credibility, prioritization of stakeholders directly involved in the goal’s attainment when setting goals, and communication openness regarding goals, as well as their combination, as being important to organizational performance outcomes. Study 2 determines whether these three practices and their interaction predict performance using a survey conducted with 522 companies across four countries. Among other findings, we contribute to the organizational goal setting literature by showing that higher organizational performance is associated with the amount of priority given to the key actors (typically employees) directly involved with the goal’s attainment. We also find a positive interaction between attention to goal credibility, key actor (employee) importance, and communication openness on financial performance and non-financial goal attainment. Our work takes an initial step toward understanding how organizations can better shape the legitimacy of organizational goals for improved organizational performance and reduced unethical behavior.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 78
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper examines whether a firm’s financial performance (FP) is associated with superior environmental, social and governance (ESG) scores in emerging markets of multinationals in Latin America. The study addresses the current research gap on this issue; it develops hypotheses and tests them by applying linear regressions with a data panel drawn from the Thomson Reuters Eikon™ database to analyse data on 104 multinationals from Brazil, Chile, Colombia, Mexico and Peru between 2011 and 2015. The results suggest that the relationship between the ESG score and FP is significantly statistically negative. Furthermore, in examining environmental, social and governance separately to accurately determine each variable’s relationship to multilatinas’ FP, the results reveal a negative relationship. Finally, the empirical analysis provides evidence for a moderating effect of financial slack and geographic international diversification on the relationship between ESG dimensions and firms’ FP. This study furthers understanding of the relationship between ESG dimensions and FP for the Latin American business context.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 79
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This study uses the longitudinal data from the Building a New Life in Australia survey to examine the relationships between human capital and labour market participation and employment status among recently arrived/approved humanitarian migrants. We find that the likelihood of participating in the labour force is higher for those who had pre-immigration paid job experience, completed study/job training and have better job searching knowledge/skills in Australia and possess higher proficiency in spoken English. We find that the chance of getting a paid job is negatively related to having better pre-immigration education, but it is positively related to having unpaid work experience and job searching skills in Australia, and better health. We also explore the ethical implications of the findings.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 80
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Little consensus exists about the effectiveness of transnational private governance in domains such as labor, the environment, or human rights. The paper builds on recent scholarship on labor standards to emphasize the role of labor agency in transnational private governance. It argues that the relationship between transnational private regulatory initiatives and labor agency depends on three competences: first, the ability of workers’ organizations to gain access to processes of employment regulation, implementation, and monitoring; second, their ability to insist on the inclusion of employers and state agencies within such processes; and third, the ability of workers to effectively exercise leverage in pursuit of particular goals. The paper develops a framework, called hybrid production regime, for examining how workers’ capacity to act at the local level depends on how these three collective competences are addressed in the institutionalization of capital–labor relations between the transnational and national levels.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 81
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Previous research indicates that the depletion of self-regulatory resources can promote unethical behavior that benefits the self. Extending this literature, we focus on norm-transgressing behavior that is intended to primarily benefit others. In particular, we predicted a differing effect of self-regulatory resource depletion on dishonesty that benefits one’s group, depending on the degree of identification with the group. Following a dual process approach, we argue that if identification with the group is strong, then people may have an automatic inclination to benefit their group even perhaps by lying. In contrast, if identification with the group is weak, then the default, uncontrolled impulse may be to tell the truth. Accordingly, identification with the social group should interact with self-regulatory resource depletion in predicting group-benefiting dishonesty. Focusing on pro-organizational dishonesty, we tested our hypotheses in one field study with 1269 employees and in one experimental study with 71 university students. As predicted, the results revealed a highly significant interaction of organizational identification and self-control strength: Depletion of self-regulatory resources increased the level of pro-organizational dishonesty among those who identify highly with the organization, but decreased the level of such behavior among those who identify less.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 82
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This article underscores the need for entrepreneurship research in extreme contexts to conceptualize the idiosyncrasies of the geopolitical dynamics under which entrepreneurs operate, and to consider the ethical implications emanating thereof. Undertaking such a task will illuminate the contextual challenges that local entrepreneurs must routinely placate, or otherwise navigate, to survive. Drawing on rich qualitative data from the Occupied Palestinian Territory of the West Bank, this paper demonstrates one avenue by which to capture the nuances of an extreme context in relation to its effects on the entrepreneurial process. Specifically, it shows how data collected at myriad institutional sites—from actors that are not only directly, but also tangentially, connected to entrepreneurship in the local market—can effectively unveil the vicissitudes of the extreme context. This article further contends that a comprehensive and a holistic understanding of the extreme context will move toward revealing the nature of political embeddedness of entrepreneurs in their institutionally unstable environment—a concern that is especially conspicuous in geopolitical areas that would qualify as being extreme.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 83
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In this paper, we consider how dignity is discursively constructed in the context of work dominated by physicality and dirt. Based on semi-structured interviews with garbage workers, our analysis considers how the deprivations they experience are cast through discourses intended to construct their individual and collective worth. We consider the manner in which dignity maybe denied to such workers through popular repudiations of individuality and status. We demonstrate how this positioning arises from contact with physical dirt, and associations with socially dirty work based on ascriptions of servility, abuse and ambivalence. We go on to consider how garbage workers respond to this positioning through discourses of ‘everyday heroism’. Heroism is evoked through three inter-related narratives that speaks to a particular type of masculinity. The first takes the form of a classic process of reframing and recalibration through which workers not only renegotiate their public position and status, but also point to the inherent value to be had in working with dirt as part of that which we identify as a process of ‘affirmation’. The second narrative arises from the imposition of favourable social and occupational comparisons that effectively elevate garbage collectors’ social position. The third discourse—and previously unobserved in respect of garbage work—centres on paternalistic practices of care. Combined, these discourses disrupt the generally held view that dirty work is antithetical to heroism and wounds dignity.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 84
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Based on a field study (〈em〉N〈/em〉 = 303), this paper explores the differential role that perceived top management trustworthiness has on female and male employees’ negative emotions and turnover intentions in organizations. A theoretical model is established that explicates a negative indirect effect of perceived top management trustworthiness on employee turnover intentions through employee negative emotions. The results reveal that there is a negative relationship between perceived top management trustworthiness and employee negative emotions and resulting turnover intentions and that this effect is stronger for female employees than for male employees. These results demonstrate the pivotal role played by top management trustworthiness, provide an explanation for the turnover gender gap, and highlight the subjectivity in reactions to trustworthiness perceptions. The implications for organizations are discussed in line with the need for top management to positively influence employees and particularly women, to retain them in their workforce.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 85
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Despite urgent calls for more research on the integration of business ethics and the meaning of work, to date, there have been few corresponding efforts, and we know surprisingly little about this relationship. In this study, we address this issue by examining when and for whom ethical leadership is more (or less) effective in promoting a sense of work meaningfulness among employees, and their subsequent work attitudes. Drawing on the contingency theories of leadership and work meaningfulness literature, we speculate that both employees’ core self-evaluation (CSE; as a 〈em〉dispositional〈/em〉 characteristic) and perceived organizational support (POS; as a 〈em〉situational〈/em〉 characteristic) moderate the relationship, but in different ways, and these associations carry over to employees’ subsequent work attitudes in terms of job satisfaction, organizational commitment and turnover intention. We test our hypotheses with two-wave survey data collected from 377 employees. Results indicate that ethical leadership is effective in eliciting work meaningfulness and attitudes for employees higher in CSE or when POS is lower, and ineffective for those lower in CSE or when POS is higher. A supplementary analysis reveals a three-way interaction between ethical leadership, CSE and POS in predicting a sense of work meaningfulness and subsequent work attitudes. Our research cautions that ethical leadership is not a universally positive practice; it can be ineffective or even have a negative impact under some circumstances.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 86
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Despite the proliferation of research on ethical leadership, there remains a limited understanding of how specifically the assumingly moral component of this leadership style affects employee behavior. Taking an identity perspective, we integrate the ethical leadership literature with research on the dynamics of the moral self-concept to posit that ethical leadership will foster a sense of moral identity among employees, which then inspires followers to adopt more ethical actions, such as increased organization citizenship behavior (OCB). We further argue that these identity effects should be more pronounced when leaders are perceived to be group prototypical, as their actions then speak louder to followers’ sense of identity. Two studies—a scenario experiment with 138 participants and a field study with 225 employees—provided support for our hypothesized moderated mediation model. Perceived ethical leadership positively affected OCB via followers’ moral identity but only under conditions of high perceived leader group prototypicality. We discuss how the identity pathway of ethical leadership can facilitate novel theorizing about moral transference. Our findings also suggest that, when hiring external ethical leaders or training internal managers, practitioners are well advised to consider that these individuals may only be effective in morally transforming followers when they are perceived as prototypical for the group.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 87
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy (Vazquez in J Bus Ethics, 〈span〉2016〈/span〉. doi:〈span〉10.1007/s10551-016-3171-1〈/span〉). We answer Vazquez’s (〈span〉2016〈/span〉) call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees (ACs). We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 88
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉The Basic-Income Guarantee is a governmental programme of income redistribution that enjoys an increasing predicament among academic and political circles. Traditionally, the philosophical defence for this programme has been articulated from the standpoint of social liberalism, republicanism, or communism. Recently, however, libertarian philosopher Matt Zwolinski also tried to reconcile the Basic-Income Guarantee scheme with libertarian ethics. To do so, he resorted to the Lockean proviso: to the extent that the institutionalization of private property impoverishes certain people by depriving their access to natural resources, these people deserve compensation and the most pragmatic way of providing this is through a Basic-Income Guarantee. This paper examines Zwolinski’s arguments and responds by demonstrating that the Basic-Income Guarantee is incompatible with libertarian ethics: the current levels of poverty are not caused by the institutionalization of private property and the Basic-Income Guarantee does not constitute a pragmatic approach to eradicate poverty.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 89
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉 This paper addresses whether, and to what extent, the African ethic of Ubuntu can contribute to ethical thinking in general and provide an alternative to stakeholder theory specifically. The conception of Ubuntu that is employed to further the analysis is Thaddeus Metz’s Ubuntu principle of right action, which focuses on promoting harmonious social relations premised on a shared identity and solidarity amongst people. This principle is used to develop an Ubuntu heuristic for organisational decision-making, which serves as the basis for a relationholder theory. It is argued that this relationholder theory can overcome the weaknesses identified with a libertarian account of stakeholder theory, as well as serve as a profitable framework for determining both the purpose of the firm, and the responsibilities that management has towards those parties who affect, and who are affected by, the firm.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 90
    facet.materialart.
    Unknown
    Springer
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉This paper critiques many of the leading popular and philosophical arguments purporting to show employers have a duty to pay a living wage. Some of these arguments fail on their own terms. Some are not really about a living wage. The best of them fail to show employers per se owe a living wage; at best, they should that governments should supplement market incomes though a negative income tax or some other redistributive device.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 91
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Recent research suggests that women react to idealized female models in advertising as they would react to real-life sexual rivals. Across four studies, we investigate the negative consequences of this imaginary competition on consumers’ mate-guarding jealousy, indirect aggression, and drive for thinness. A meta-analysis of studies 1–3 shows that women exposed to an idealized model report more mate-guarding jealousy and show increased indirect aggression (i.e., derogation and social exclusion), but do not report a higher desire for thinness. Study 4 replicates these findings and reveals that the main driver of aggression is the sexually provocative attitude of the model (a signal of a flirting behavior and of sexual availability), rather than her thin body size. The ethical implications of these findings for advertising are discussed in light of recent concerns about female bullying, online, and in the workplace.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 92
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed 〈em〉the whistleblowing triangle〈/em〉, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders (employees, managers, and shareholders involved in management) but also outsiders [financial analysts (short sellers), auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing (short sellers), or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 93
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Although it is an increasingly popular assumption that leader mindfulness may positively affect leader behaviors and, in turn, employee outcomes, to date, little empirical evidence supports this view. Against this backdrop, the present research seeks to develop and test a serial mediation model of leader mindfulness. Specifically, we propose that leader mindfulness enhances employee performance and that this relationship is explained by increased leader procedural justice enactment and, subsequently, reduced employees’ emotional exhaustion. We conducted three studies to test this model. Study 1 involved employees from a wide range of organizations in the USA (〈em〉N〈/em〉 = 275 employees). Study 2 used a sample of leaders and employees from China and measured our model variables at three different points in time (〈em〉N〈/em〉 = 182 employees and 54 leaders). Both studies provide consistent support for our hypotheses. Finally, Study 3 involved a laboratory experiment in which 62 senior executives were assigned to either a mindfulness induction or to a control condition. Again, results revealed a significant and positive link between leader mindfulness and leader procedural justice enactment. In sum, these findings expand our understanding of mindfulness to the domain of leadership, a key area of organizational research. Moreover, they complement prior studies by showing that mindfulness dynamics go beyond intrapersonal effects but also influence the attitudes and behaviors of others. We discuss our findings in light of their contributions to the mindfulness, ethics, and leadership literatures and point out implications for practice.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 94
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Corporate engagements with pressing environmental challenges focus on expanding the role of the market, seeking opportunities for growth and developing technologies to manage better environmental resources. Such approaches have proved ineffective. I suggest that a lack of meaningful response to ecological degradation and climate change is inevitable within a capitalist system underpinned by a logics of appropriation and an instrumental rationality that views the planet as a means to achieve economic ends. For ecofeminism, these logics are promulgated through sets of hierarchical and interrelated dualisms which define the human in opposition to the realm of “nature”. This has led to the resilience of ecosystems, social reciprocity and care being unvalued or undervalued. An ecofeminist, care-sensitive ethics is proposed that focuses on the interconnections between human and nonhuman nature and on affective engagements with the living world. A practical morality is developed that sees the self not as atomized nor as self-optimizing, but as a self in relationship. Such an ethics is necessary to motivate action to contest capitalism’s binary thinking, evident within corporate environmentalism, which has re-made the web of life in ways that are not conducive to planetary flourishing.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 95
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉As the number of consumer transgressions (i.e., acts of deliberately violating the established marketplace codes of conduct) continues to increase, so do their financial repercussions for companies. Though academic and managerial interest in addressing this issue is growing, research on how to dissuade consumers from committing transgressions remains scarce. Drawing on the mental imagery literature and normative moral theory, the present research examines a novel way of reducing consumers’ appraisals of their own transgressions. Whereas an actor-imagery perspective fosters a teleological, egoistic view of morality and, in turn, induces moral leniency, having consumers adopt an observer-imagery perspective fosters a deontological view of morality and, in turn, induces moral stringency. The effects are robust across various types of consumer transgressions, including the purchase of counterfeit products (Studies 1 and 3) and return fraud in the form of wardrobing (Study 2). Study 2 also rules out vividness as an alternative explanation for these effects. Theoretical and managerial implications are discussed.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 96
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Cyberstalking is a significant challenge in the era of Internet and technology. When dealing with cyberstalking, institutions and governments struggle in how to manage it and where to allocate resources. Therefore, it is important to understand how individuals feel about the problem of cyberstalking and how it can be managed. In this paper, we use Nissenbaum’s (Wash L Rev 79(1):119–158, 〈span〉2004)〈/span〉 contextual integrity as a theoretical framework for applying Keeney’s (Manag Sci 45: 533–542, 〈span〉1999〈/span〉) value-focused thinking technique to develop actionable objectives aimed at the prevention of cyberstalking. By systematically interviewing over 100 individuals, we extract 20 objectives based on the underlying norms of distribution and appropriateness relevant to the context of cyberstalking. The objectives ensure that contextual integrity is maintained and cyberstalking prevented. Organizations can benefit from the objectives developed in this research since they are a means for developing an ethical policy regarding cyberstalking. Therefore, they help to ensure an ethical engagement with society at large by organizations when dealing with cyberstalking. Researchers can use these objectives to explore the best means for their implementation by organizations and institutions. Additionally they can explore the network mapping of fundamental and means objectives to determine relationships and their strengths in the cyberstalking context.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 97
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Each state’s Medicaid Fraud Control Unit (MFCU) prosecutes billing fraud cases against individual healthcare providers who fraudulently bill Medicaid for services provided. Once an individual is convicted of billing fraud, the Office of Inspector General for the Department of Health and Human Services may exclude the individual from billing any federal government healthcare program, including Medicaid. Excluded individuals are added to a public list of exclusions, which restricts their ability to practice professionally. Prompted by criminology research into the impact of policing resources, we test whether these government enforcement initiatives against fraud serve as a deterrent to would-be fraudulent billers. We document that key enforcement proxies, the staffing level and budget of an MFCU, are positively associated with the yearly number of exclusions added at the state level. Our results are consistent with the exclusion list not being a deterrent but provide support for MFCUs’ fraud detection efforts. This paper provides industry-specific fraud insights for auditors and other individuals involved in public policy, specifically Medicaid, and introduces a novel dataset to the accounting fraud research literature.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 98
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Entrepreneurs of contested commodities often face stakeholders engaged in market excluding boundary work driven by ethical considerations. For example, the conversion of academic scientific knowledge into technologies that can be owned and sold (i.e., science commercialization) is a growing global trend and key stakeholders have different ethical responses to this contested commodity. Commercialization of science can be viewed as a good thing because people believe it bolsters economic growth and broadly benefits society. Others view it as bad because they believe it discourages basic research that ought to be freely shared without concern for profit. Taking a descriptive sociological approach, we posit that the stance of a religious tradition toward capitalism will help shape individual scientists’ views on science commercialization and test whether the religious tradition of scientists correlates with their attitude toward the commercialization of science. To maximize variance on the religious tradition dimension, we analyze pooled data from a cross-national survey of university biologists and physicists encompassing France, Hong Kong, India, Italy, Taiwan, Turkey, UK and the USA. We indeed find religious tradition differences. Hindus and scientists with no religious tradition are more likely to agree that commercialization of science “harms a university’s commitment to knowledge production” than Protestants. We end with a discussion on business ethics and the moral limits of the market as well as implications for entrepreneurs of contested commodities.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 99
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Ethical leadership has become a popular subject of empirical research in recent years. Most studies follow Brown et al.’s (Organ Behav Hum Decis Process, 97:117–134, 〈span〉2005〈/span〉) definition of ethical leadership, which consists of two components: the moral person and the moral manager. In this paper, I argue for a third relevant component: i.e., the moral entrepreneur who creates a new ethical norm. Viewing moral entrepreneurship as a new component of ethical leadership opens up avenues for studying various antecedents and outcomes of ethical leadership that have not been acknowledged so far, or at least, not adequately.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
  • 100
    Publication Date: 2019
    Description: 〈h3〉Abstract〈/h3〉 〈p〉Interest in corporate citizenship (CC) has been burgeoning in the academic and managerial realms for decades. While a psychological CC climate has been conceptualized and has received empirical support for its relationship with employee outcomes, the organizational climate perspective of CC has not yet been explored. In the present study, we develop and examine a mediated moderation model that elaborates the underlying psychological process and the contingency of organizational CC climate and its individual outcomes. We follow 539 employees in 26 firms for approximately one year in Taiwan. We find that organizational CC climate is positively related to employees’ organizational identification (OI) and that the firm’s high-commitment work system (HCWS) can augment the effect of CC on employees’ OI. In addition, employees’ OI plays a psychological process role in mediating the interactive effect of the firm’s CC and HCWS on employees’ workplace outcomes, including their job satisfaction (JS) and turnover intention. The findings shed light on the alignment of CC and human resource functions and argue that the Confucian Asian context may act as a stepping stone for the impact of CC on employees’ attitudes. The study offers valuable implications for both researchers and practitioners.〈/p〉
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
    Location Call Number Expected Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...