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  • Articles  (2,206)
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  • Springer  (2,087)
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  • Articles  (2,206)
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  • 2015-2019  (1,400)
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  • 1
    Publication Date: 2016-07-10
    Description: This study examines the extent to which enabling and controlling uses of management control systems (MCS) moderate the relationship between environmental innovation strategy and organizational performance. Partial least squares structural equation modeling is used to analyze survey data collected from top managers in 175 manufacturing and services sectors representing multinational and local organizations operating in Sri Lanka. We find that while the enabling use of MCS positively moderates the relationship between environmental innovation strategy and organizational performance, in contrast, the controlling use of MCS negatively moderates the relationship. We compare the results for the manufacturing and services sectors. As predicted, we find a significant positive moderating impact of the enabling use of MCS in both manufacturing and services sectors. However, contrary to our expectations, we find no significant moderating impact for both sectors for the controlling use of MCS. We conclude that environmental innovation strategy per se does not lead to performance improvements; however, the extent to which organizations use enabling and controlling MCS determines the relationship. We provide theoretical insights and practical implications concerning the importance of strategic alignment between managerial controls, environmental innovation strategy, and organizational performance.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
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  • 2
    Publication Date: 2016-07-15
    Description: This paper offers the first large-scale empirical study of organizational virtue as perceived by both internal and external stakeholders (employees and customers, respectively) and of the links between these virtues and organizational outcomes such as identification, satisfaction, and distinctiveness. It takes a strategic approach to virtue ethics, one that differs from a more traditional Aristotelian concept of virtue and from Alasdair MacIntyre’s manner of distinguishing between internal and external goods. The literature review compares three different perspectives on the empirical study of organizational virtues, taken by virtue theorists, POS scholars, and strategy scholars. The main study describes an empirical research undertaking that involved the analysis of 2548 usable questionnaires administered to employees and customers of seven organizations in the U.K. A structural equation model was used to test the linkages of the six dimensions of organizational virtue (empathy, warmth, integrity, conscientiousness, courage, and zeal) to satisfaction, identification, and distinctiveness. All the links were significant, with the strongest between virtue and identification. For employees, identification (with a firm) was driven most significantly by integrity, whereas customers’ identification was principally influenced by empathy. The empirical finding also sounds an alarm bell to the global firms who focus on creating a differentiated image based on CSR in the hope that it will lead to satisfaction. The results lead to a discussion of how companies might build favorable stakeholder perceptions of key dimensions of virtue that most shape their identification and differentiation in the marketplace.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
    Published by Springer
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  • 3
    Publication Date: 2016-07-22
    Description: In recent times, international comparative studies on managers’ beliefs regarding ethical/unethical leadership have increased in number. These studies focus on both Eastern and Western countries. However, although these previous studies focused on the effects of national culture, they did not pay sufficient attention to the effects of institutions. Moreover, these studies covered only a few countries. Despite Japan’s strong influence on the world economy, it has not been included in previous studies on ethical leadership. Thus, to reveal unexplored factors—particularly cultural and institutional factors—and to determine the generalizability of previous findings, this study used a qualitative research method to examine Japanese business managers’ beliefs about ethical/unethical leadership. The data revealed the convergence and divergence in beliefs regarding ethical/unethical leadership between managers in Japan and in other countries. The analysis identified mostly the same themes of ethical/unethical leadership as found in other countries albeit with different distributions. In addition, We identified new themes that may be specific to Japan or that were neglected in previous studies. Moreover, this study suggests the necessity of considering each society’s history of business ethics and current ethics-related institutional contexts in ethical/unethical leadership studies.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 4
    Publication Date: 2016-07-23
    Description: The present study aimed to explore and map the views of Portuguese laypersons regarding the acceptability of downsizing and restructuring measures during a recession. Two hundred and seven participants with various levels of training in economics were presented with a number of realistic scenarios depicting various measures, and were asked to indicate the extent to which they considered them to be acceptable. The scenarios were created by varying three factors likely to have an impact on people’s views: the magnitude of a company’s reduction in net sales, the magnitude of planned downsizing, and the way in which downsizing would be implemented, either through layoffs, job alliances or both. Six qualitatively different personal positions were found. Four of these following positions were expected: (1) never acceptable (15 %), (2) mainly depends on the magnitude of downsizing (22 %), (3) mainly acceptable (17 %) and (4) job alliance (8 %). Two unexpected positions were also observed: (5) drastic measures (8 %) and (6) undetermined (29 %).
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 5
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    Springer
    Publication Date: 2016-07-26
    Description: This paper investigates whether the pattern of firms’ corporate social responsibility (CSR) activities affects firm value. If firms do permanently CSR activities for strategic purposes, firms’ value is more likely to increase. Using firms known to do CSR in Korea, we examine the valuation effect by adopting an earnings response coefficient (ERC) model and document firms with permanent CSR activities, which show higher ERCs than other firms regardless of the level of CSR activities. This result partly explains the inconsistency among the results of previous studies by showing the differential implication for firm value depending on the CSR activity pattern. Also, the results of our paper imply that investors need to consider the pattern of firms’ CSR activities in their economic decision making.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 6
    Publication Date: 2016-08-03
    Description: Ethical or ‘socially sustainable’ sourcing mechanisms mandating labour standards among the suppliers and subcontractors that organisations source goods and services from are becoming more common. The issue of how labour activist groups such as trade unions can encourage organisations to adopt and strengthen these mechanisms within domestic production networks is largely unexplored. Using three cases of domestic sustainable sourcing campaigns developed by unions in Britain, the strategies used by labour activists, the characteristics of the organisations targeted and the motivations of lead firms for improving sourcing practices are analysed. The article makes a significant contribution by demonstrating that organisational susceptibility to reputational risk is a key factor influencing the capacity of activist groups to convince and compel their targets to improve sourcing practices. It argues that different types of organisations are susceptible to reputational damage in different ways, that risk events provide opportunities for unions to strengthen their leverage against target organisations, and that the multidimensional nature of corporate reputation needs to be better considered for understanding how campaigns are framed and executed.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 7
    Publication Date: 2016-08-03
    Description: Growth in CSR-washing claims in recent decades has been dramatic in numerous academic and activist contexts. The discourse, however, has been fragmented, and still lacks an integrated framework of the conditions necessary for successful CSR-washing. Theorizing successful CSR-washing as the joint occurrence of five conditions, this paper undertakes a literature review of the empirical evidence for and against each condition. The literature review finds that many of the conditions are either highly contingent, rendering CSR-washing as a complex and fragile outcome. This finding runs counter to the dominant perception in the general public, among activists, and among a vocal contingent of academics that successful CSR-washing is rampant.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 8
    Publication Date: 2016-08-03
    Description: In response to recent calls to extend the underlying theories used in the literature (O’Fallon and Butterfield in J Bus Ethics 59(4):375–413, 2005 ; Craft in J Bus Ethics 117(2):221–259, 2013 ), we review the usefulness of social norm theory in empirical business ethics research. We begin by identifying the seeds of social norm theory in Adam Smith’s (in: Raphael and Macfie (eds) The Theory of Moral Sentiments, the Glasgow Edition, Oxford University Press, Oxford, 1759/1790 ) seminal work, The Theory of Moral Sentiments . Next, we introduce recent theory in social norm activation by Bicchieri (The grammar of society: The nature and dynamics of social norms, Cambridge University Press, New York, 2006 ) and compare the new theory to two theoretical frameworks found in the literature: Kohlberg’s (in: Goslin (ed) Handbook of socialization theory and research, Rand McNally, Chicago, IL, 1969 ; in: Lickona (ed) Moral development and behavior, Holt, Rinehart & Winston, New York, 1976 ) theory of moral development and Cialdini and Trost’s (in: Gilbert et al. (eds) The handbook of social psychology, Oxford University Press, Boston, 1998 ) taxonomy of social norms. We argue that the new theory provides useful insights by emphasizing the ability of situational cues and information to generate common expectations for social/moral norms. The theory is particularly useful for empirical research in business ethics because it gives both organizational and individual factors a role in motivating norm-based behavior. To demonstrate this usefulness, we present examples where the theory has been effectively applied in experimental accounting research to generate new insights. We conclude by citing specific examples where the theory may prove useful in empirical business ethics research.
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    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 9
    Publication Date: 2016-08-03
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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  • 10
    Publication Date: 2016-08-05
    Description: This study examines how ambiguity in corporate objectives affects managers’ choice between opposing sustainability and short-term profit goals. We test this question with an experiment in which we vary whether environmental sustainability is included explicitly (vs implicitly) as a strategic objective that is used for managers’ performance evaluations. Findings show that managers increase (decrease) biodegradable production and correspondingly decrease (increase) short-term profit when environmental sustainability performance is explicitly (implicitly) incorporated within the company’s strategic objectives. Also, managers in the implicit incorporation group are more likely to decrease (increase) their biodegradable production when they learn that their counterparts within the firm have chosen to decrease (increase) biodegradable production in other product lines. Further, managers in the explicit incorporation group have greater trust in senior management, and that trust mediates the negative relationship between incorporation ambiguity and the level of biodegradable production. The theoretical and practical implications of this study are discussed.
    Print ISSN: 0167-4544
    Electronic ISSN: 1573-0697
    Topics: Philosophy , Economics
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