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The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.
Abstract
Purpose
The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.
Design/methodology/approach
A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.
Findings
Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives and diligence increase CSR reporting.
Research limitations/implications
This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables and addressing endogeneity concerns via advanced regression models.
Originality/value
This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies and useful recommendations for future research, business practice and regulators.
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Eddy Balemba Kanyurhi, Deogratias Bugandwa Mungu Akonkwa, Bonheur Murhula Lusheke, Patrick Murhula Cubaka, Paul Kadundu Karhamikire and Célestin Bucekuderhwa Bashige
The study has two objectives: (1) expand our knowledge of the relationship between unethical behaviour and both trust and satisfaction and (2) demonstrate that unethical behaviour…
Abstract
Purpose
The study has two objectives: (1) expand our knowledge of the relationship between unethical behaviour and both trust and satisfaction and (2) demonstrate that unethical behaviour research should be examined multi-dimensionally.
Design/methodology/approach
Data were collected by resorting to a mixed methods approach. First, individual interviews were performed with 31 bank consumers from six main commercial banks in Bukavu city in the Democratic Republic of the Congo. Interview notes were submitted for content analysis to identify items and components that underpin the unethical practices construct. Second, a quantitative survey was conducted with 410 consumers from the same six banks. An aggregated-disaggregated structural equations modelling approach was used to test the impact of unethical practices on relationship outcomes through two studies. Study 1 tested a model that links unethical behaviour as a one-dimensional construct to trust and satisfaction. Study 2 tested a model that directly connects the four specific unethical behaviour components to both trust and satisfaction.
Findings
Results from study 1 reveal that perceived unethical behaviour negatively influences consumer trust. Results also confirm that trust positively influences customer satisfaction. Results from study 2 confirm that unresponsive, disrespect and lying behaviours negatively influence both trust and satisfaction. Banks which are involving in those specific unethical behaviours can neither satisfy their consumers, nor maintain a sustainable and profitable relationship with them. Therefore, unethical behaviours harm the relationships outcomes in the banking sector.
Research limitations/implications
The perceived unethical behaviour scale derives from a single data set and its reliability and validity need to be improved. Relationships between constructs are tested in a more direct way and ignore moderating variables. Perceived unethical behaviour is connected to relationship outcome variables while its impact on firms’ metrics have been ignored.
Practical implications
Banks have to understand customers’ perception of unethical behaviours and find a way to overcome them. Banks should recruit, motivate and retain employees who demonstrate an ethical inclination in the service encounter and create structures and mechanisms in order to monitor and manage unethical practices.
Social implications
Banks employees' unethical behaviour and practices not only damage the trust and reputation of banks but also can lead to frustration on the part of customers and damage their relationship with the institution. Our paper is a warning of this danger and might improve the social interactions between organisations (in general) and customers.
Originality/value
Unethical behaviour is measured with a four-component scale in contrast to previous studies that have used bi-dimensional or one-dimensional scales. The study tests a disaggregated model that links four components of perceived unethical behaviour to relationship outcome variables. Perceived unethical behaviours are analysed from the customers’ perspective by resorting to mixed methods strategy.
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Thuy D. Nguyen, Majed Yaghi, Gopala Ganesh, Charles Blankson, Audhesh K. Paswan and Robert Pavur
Diversity, equity and inclusion ideology is the latest appeal of individual compassion, institutional legitimacy and enlightened society. Specific to higher education, diversity…
Abstract
Purpose
Diversity, equity and inclusion ideology is the latest appeal of individual compassion, institutional legitimacy and enlightened society. Specific to higher education, diversity, equity and inclusion is an honorable ideology, value and mission. This paper aims to (1) empirically recognize the differences in the level of importance between the university’s and faculty’s diversity, equity and inclusion initiatives, (2) identify the diversity, equity and inclusion outcomes, such as university brand image and student intention to engage postgraduation, (3) uncover the moderating role of university brand preference attainment and (4) validate the mediating role of student identification in diversity, equity and inclusion literature.
Design/methodology/approach
A survey of 1,027 usable responses was employed to perform two moderations, four mediations and two confidence interval analyses.
Findings
The university’s diversity, equity and inclusion initiatives are significantly more rewarding than the faculty’s diversity, equity and inclusion initiatives for the university brand image and students’ intention to engage postgraduation. Findings uncover the mediating role of student identification and the moderating role of brand preference attainment.
Practical implications
Focusing on diversity, equity and inclusion at the institutional level is more impactful than at the faculty level. In industries where frontline employees have significant autonomy, such as higher education, the positive brand performance outcomes are related to the faculty’s diversity, equity and inclusion awareness, not the faculty’s diversity, equity and inclusion advocacy. Diversity, equity and inclusion initiatives should align with the student’s shared values.
Originality/value
The study relies on institutional theory to underscore the asymmetric importance of the university’s and faculty’s diversity, equity and inclusion initiatives in achieving perceived brand image and engagement.
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Durrey Shahwar and Rajib Lochan Dhar
The current digital work environment promoting a “constant-on” culture is a hotbed for cyber incivility. Thus, there is a pressing need to understand its mechanisms. This study…
Abstract
Purpose
The current digital work environment promoting a “constant-on” culture is a hotbed for cyber incivility. Thus, there is a pressing need to understand its mechanisms. This study aims to shed light on the triggers, sources and impact of rude behaviours in cyberspace. The authors also present the boundary conditions that exacerbate or alleviate the effects of such negative experiences.
Design/methodology/approach
Through a systematic literature review based on predefined search protocols, the authors synthesised the current knowledge on cyber incivility and identified 21 peer-reviewed research articles.
Findings
The findings reveal the different sources of cyber incivility, its personal, relational and organisational antecedents and consequences, and its personal and situational boundary conditions that curb or enhance the negative impact.
Research limitations/implications
The authors unravel the main future research avenues based on the review findings by systemising knowledge on cyber incivility. Managerial efforts in the form of interventions and mitigation are also discussed to help combat this grieving issue in the workplace.
Originality/value
This paper presents the first systematic review of the cyber incivility literature and identifies new avenues for future research. Scholars can expand upon the findings of this study to fill gaps and move the incivility in cyberspace forward. It also offers practical insights on mitigating the advancement of such behaviours in organisations.
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