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Article
Publication date: 31 January 2025

William I. MacKenzie, Jorge A. Colazo and Robert F. Scherer

Association to Advance Collegiate Schools of Business (AACSB) accreditation encourages business schools to exhibit alignment within their mission, strategies and outcomes to…

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Abstract

Purpose

Association to Advance Collegiate Schools of Business (AACSB) accreditation encourages business schools to exhibit alignment within their mission, strategies and outcomes to achieve success. The present study aims to explore the idea of mission alignment and how it may serve as an important moderator to the relationship between organizational resources and school performance as measured through business school rank.

Design/methodology/approach

Our study utilizes the AACSB International business school survey (BSQ) data to analyze the mission statements of accredited business schools and capture data on organizational resources. We also created an index of mission alignment to gauge congruency between the stated mission and strategic focus. Our performance measure was the U.S. News and World Report undergraduate business school programs ranking value.

Findings

Our results show mission alignment on its own has little direct impact on organizational performance. However, when mission statement alignment and resource allocations are combined, they interact to influence organizational performance.

Originality/value

Our research demonstrates that resource allocation decisions and mission alignment are two important attributes of an organization and that mission alignment has the potential to leverage an organization’s resources and capabilities to improve performance.

Details

American Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 1 January 2025

Morgan Brigg, Daniel Druckman, Serge Loode and Hannibal A. Thai

This article reports on the development and evaluation of an online conflict coaching system. The authors develop and test a broadly applicable yet tailored Conflict Coach that…

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Abstract

Purpose

This article reports on the development and evaluation of an online conflict coaching system. The authors develop and test a broadly applicable yet tailored Conflict Coach that extends the current practice of coaching. It provides diagnostics and advice across several emotions and dimensions of conflict drawn from research and conflict management practice.

Design/methodology/approach

The coach engages coachees through five emotions, divided into three levels of conflict intensity and ten dimensions of conflict to deliver analysis and advice “packets” derived from both research findings and practice. A Prolific survey used as a proxy for the coaching system was administered to 341 respondents. A variety of closed and open-ended questions were asked about the respondents’ chosen conflict, the packets of advice and about their overall experience.

Findings

The coach was judged as somewhat helpful, quite understandable, quite implementable and providing sufficient advice. A sampling of the findings signals the importance of dealing with anger and dislike and finding ways to communicate more effectively. Longer-term assessments indicated that the advice continued to be helpful and worth recommending to others. There are opportunities to further develop the prototype including through field testing and use of artificial intelligence.

Originality/value

To the best of the authors’ knowledge, the Conflict Coach is a first attempt to provide a widely available yet tailored online system for responding to conflict. It promises positive social and practice implications that extend upon and complement existing conflict management through increased accessibility to information and advice based on published research findings and practice. Research opportunities accompany its possible further development.

Details

International Journal of Conflict Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1044-4068

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Article
Publication date: 28 January 2025

Jirarat Pipatnarapong, Annika Beelitz and Aziz Jaafar

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social…

39

Abstract

Purpose

Using listed firms domiciled in the founding BRICS countries, i.e. Brazil, Russia, India, China and South Africa, this study empirically examines the impact of corporate social responsibility (CSR) engagement on the degree of tax avoidance.

Design/methodology/approach

Data used in this study is sourced from the EIKON database, where CSR variables, i.e. the scores of social and environmental pillars, are extracted from ASSET4, and accounting variables are sourced from Worldscope. The authors use a series of fixed effects regression models as the baseline approach to test the hypotheses. In addition, the 2SLS regression model is used to address endogeneity issues.

Findings

Their results show that firms domiciled in BRICS countries do not use CSR strategically as “a tool” to legitimate themselves, manage their risks or minimize public scrutiny from their tax avoidance behavior, but that they develop a culture of tax compliance and CSR engagement as a complementary strategy, promising ethical conduct to external audiences and committing to serving the interests of all stakeholders.

Originality/value

This study incrementally contributes to the extant literature on the link between tax avoidance and CSR engagement by offering evidence from dominant emerging markets, where the institutional factors differ considerably from those of developed countries. Furthermore, they provide essential insights for policymakers that including responsible tax payment as part of the global CSR agenda may motivate firms to align their behaviors to tax payment.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 13 December 2023

Long Li, Shuqi Wang, Saixing Zeng, Hanyang Ma and Ruiyan Zheng

Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management…

194

Abstract

Purpose

Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management. Although studies attempting to explore this issue from various and disparate perspectives have become increasingly popular, no consensus has yet been reached regarding what SR factors affect NIC management. This paper aims to establish an inventory of SR factors for NIC and reveal a comprehensive framework for SR of NIC (NIC-SR) management through an in-depth analysis of the relationships among factors.

Design/methodology/approach

This article proposes a mixed-review method that combines the preferred reporting items for systematic reviews and meta-analyses and content analysis methods as a solution.

Findings

From 62 chosen publications on NIC-SR published in peer-reviewed journals between 2010 and 2022, a total of 44 SR factors were found. These 44 SR factors were divided into 4 interconnected categories: political, ethics-environmental, legal and economic. Based on the interactions among SR factors and incorporating the impact of the four categories of SR factors on NIC management, an integrated framework from micro to macro was developed.

Originality/value

This paper educates researchers and practitioners about the SR factors that must be considered to improve the sustainability of NIC management and provides practical implications for architectural, engineering and construction (AEC) practices. Furthermore, it serves as an impetus for governments to improve their programs and policies and fulfill social responsibilities.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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