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This paper seeks to understand the views of employees in a UK company on an employee vounteering (ESV) scheme. It further seeks to advance theory in this area by integrating organisational identity (OI) and organisational citizenship behaviour (OCB). The paper moves forward the scholarly work on ESV by interviewing employees who do and do not volunteer within ESV schemes.

A purpose sample of 31 (n = 31) interviewees was drawn from all levels of the studied organisation. The method follows a qualitative approach using NVIVO as the analysis tool. The interview was triangulated using a focus group.

Employees have a range of emotions and responses to a company operating an ESV scheme. The study is particularly interesting in that it studies employees of a gambling organisation that bring in further rich employee views on the scheme. Much of the sparse literature on ESV does not pick up on UK‐based organisations and this study is therefore revealing.

Managers of corporate responsibility (CR) in organisations should be concerned with how they implement their CR programmes – especially with respect to how they establish and communicate ESV programmes. Academics will find value in viewing ESV through a conjunction of OCB and OI theories. The research could be replicated in other large UK organisations with similiar ESV programmes to test whether the experiences of employees are widespread in other organisations.

The paper tacitly questions the impact of ESV programmes on the employee stakeholder group and suggests that, unless ESV programmes are well run and well communicated – and given a good budget, employees may in fact view the programme negatively. It demonstrates that CR is not simply a “nice to have” that can be simply bolted on.

Organisations, especially those in the third sector that work with corporates, need to understand the role of ESV schemes in their partner companies and consider the views of employees and the strategic logic of the companies before embarking on working together.

This is an original piece of work in a relatively under‐researched area. This is the first study to consider volunteers and non‐volunteers in an ESV scheme in a UK‐based company – the added dimension of interest and value is that the studied organisation was a gambling business.

Motivated by Morgan’s (1997) analysis of the “paradoxical” role of metaphors in understanding and managing organisations, the purpose of this paper is to assess in what respects organisations using integrated reporting (IR) are on a “journey” of organisational change.

The paper analyses IR practitioner literature to interpret the IR journey metaphor more precisely. The authors then use in-depth interviews to assess the extent to which this metaphor captures how six early adopter organisations in Australia implement IR, and what changes result, over four years.

The journey metaphor implies substantive and holistic organisational change. By contrast, the authors find organisations use IR in contextual, instrumental and piecemeal ways. The authors propose a “toolbox” metaphor to help (re)present how organisations adapt their reporting to fit decisions already made, and challenges presented, through ordinary and ongoing strategic management.

Morgan (1997) stresses metaphors are invariably used to both describe and manage organisations. The authors’ analysis identifies specific ways the IR journey metaphor is descriptively misleading. The authors’ “toolbox” metaphor suggests different ways organisations are, or could, manage IR to create value.

This is the first paper to provide a systematic analysis of the IR journey metaphors, and to assess in what respects this metaphor captures actual organisational practice. The findings also challenge the broader notion in academic research that reporting frameworks can lead organisational change.

This paper lays the groundwork for future research in supply chain transparency in two ways. First, the authors delineate the construct and explore how it is shifting the business landscape. Second, the authors connect nine theories to the construct to guide future scholars in this growing research area.

The authors explore the practical implications for the future of supply chain transparency research through the application of nine theories: stakeholder theory; the technology acceptance model; transaction cost theory; commodity theory; competing values theory; ambidexterity; the natural-resource-based view of the firm; actor-network theory and neo-institutional theory. The authors also consider the blending of theories to provide further insights into the ways firms engage in supply chain transparency.

This analysis relates theories from several disciplines (i.e. marketing, supply chain management, economics, information systems and organizational behavior) to add theoretical insights to the concept of supply chain transparency, with suggestions for using these theories in conjunction to address complex emerging issues. The authors offer guidance and direction for cross-disciplinary research to help supply chain and logistics influence other fields.

Supply chain transparency is a boundary-spanning phenomenon swiftly proliferating multiple aspects of business. This research applies nine theoretical perspectives to guide future researchers and lays the foundation for managers looking to adopt transparency into their supply chains.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

This article provides a comprehensive look at suitability rules, first in the traditional brokerage context and then in terms of their application to online brokerages in general. It outlines the arguments made by the online brokerages to differentiate their world from traditional broker‐dealers, and offers hypothetical scenarios in which suitability concepts may apply in the online brokerage setting. The authors suggest that online brokerages should be allowed time to determine the appropriate rules in light of how the technology itself evolves over the next several years.

This paper aims to examine the common roots of both logistics and sustainability phenomena in supply chains to derive a new potential construct, green logistics competency.

Theoretical synthesis and conceptualization of new construct.

Based on Madhavaram and Hunt’s (2008) resource hierarchy concept, the key to successfully competing with a sustainable supply chain may lie in whether the resources enabling both sustainability and effective supply chains are interdependent, as opposed to merely co-existent.

Most current theory regarding sustainable supply chains regards environmentally-friendly factors as resources that are additively bundled with supply chain resources. To determine if competitive performance differentials exist between truly green supply chains, and supply chains that merely adopt green practices, measurement must account for both the interdependence of green and supply chain resources, and their common cultural antecedents.

The study indicates that it is not sufficient for firms to have expertise in both sustainability and in supply chain practices; managers in each of those areas must develop the cultural antecedents of both supply chain and sustainability excellence if firms are to achieve meaningful competitive capabilities through sustainable supply chains.

This conceptual study addresses a paucity of theory describing how and why organizations build a genuinely green supply chain, as opposed to simply adapting supply chains to green practices.

Retail Engineering is the new term coined by Morgan Stanley for their autumn retail conference, recently held in London to describe developments in EPoS‐led systems in retailing. The conference included presentations by speakers from Boots, W.H. Smith, and Asda, highlighting their own experiences in this area. This is an RDM report.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.