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The paper draws extensively from Aristotle’s Poetics, a classical work on the aesthetics of drama. Drawing from symbolic and thematic elements from folklore and mythology, this paper aims to illustrate how the Poetics can be referenced as an allegorical device in the design of culture-building strategies and interventions.

This exploratory paper examines Aristotle’s “Poetics” and the range of creative expression this literature provides as a conceptual design framework for the development of a culture map in creating a distinctive organisational mythology. The Poetics articulates an Aristotelian perspective on theatre which infuses itself as a new language in offering structural and archetypical plot devices in the development of an organisational narrative.

Findings from this explorative study can provide a creative roadmap to culture practitioners and leaders, to be used as a determining reference point in developing culture maps and change management interventions.

Poetics has its detractors, notably Bertolt Brecht and Augusto Boal. Boal examines how Poetics promotes a narrative that suppresses free thinking and encourages a cult of feudal personality, therefore encouraging industrial and cultural oppression, which he rebelled against through the development of his “Theatre of the Oppressed”. This new kind of theatre discarded the Aristotelian model of thinking. Ideas proposed in the Poetics may also lend verisimilitude to the propagation of obsessive consumerism through the definitive symbolism it offers in the development of institutionalised personality cults.

The Poetics as a creatively driven reflexive study provides a forward movement in the study of culture design templates. Its definitive allegorical devices and metaphors act as action principles through which an enterprise culture and its value system can be examined and developed.

This study examines how the resource of egalitarianism, at both individual and organizational levels, affects employee proactivity. Specifically, we propose relational social capital is an effective mechanism through which an individual's egalitarian mindset and the organization's egalitarian HR practice facilitate employee proactivity.

This study surveys a sample of 511 knowledge workers employed in small to medium-sized enterprises in Australia and New Zealand.

Results of partial least squares structural equation modeling (PLS-SEM) demonstrate that relational social capital partially mediates the relationship between an egalitarian mindset and employee proactivity and fully mediates the effects of egalitarian HR practice on employee proactivity.

Globally, a social transformation, particularly around the notions of social responsibility and sustainability, is occurring, and this means increasing numbers of employees support egalitarian ideals. HR practitioners therefore need to be aware of how their human resource management (HRM) system supports this value orientation.

This study illuminates a new performance pathway by highlighting egalitarianism's contribution, as a valuable resource, to organizational and employee innovation. This focus on egalitarianism is both timely and important. This is because the United Nations Sustainable Development Goals, through their support of diversity, inclusiveness and equality, reflect an egalitarian ethos, and managers are becoming increasingly cognizant of the need to embed these values into organizational structures and operational processes.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.

Ethical issues surround and permanently reside in the discipline of marketing and have been examined within multiple schools of thought. However, despite the prevalence of the topic and significant scholarly attention and theoretical development since the 1980s, the Hunt–Vitell general model has not been subject to a substantial revision in decades. This paper aims to undertake the significant task of augmenting and advancing the general theoretical framework of marketing ethics through a number of revisions.

This paper synthesizes the conceptual and empirical work on marketing ethics to date to extend the seminal Hunt and Vitell (1986, 2006) model of marketing ethics.

The revised model expands upon the Hunt–Vitell model by incorporating additional factors that influence ethical decision-making in marketing. Key additions include cultural orientation, socialization, individual characteristics (relativism, demographics, goals, position), means, contracts, consumer sovereignty, self-respect, respect from others and context. These additions create a more comprehensive framework for understanding ethical behavior in marketing, enhancing the model’s validity and applicability.

The paper offers numerous research avenues, including: 1. Examining how marketers and entrepreneurs make decisions, focusing on the alignment of their processes with ethical principles. 2. Revisiting research on gender and ethics, exploring the interplay of various social identities in ethical decision-making. 3. Developing new measures for personality traits like idealism and relativism within marketing and entrepreneurship contexts. 4. Investigating the impact of information availability and different types of information on consumer perceptions and ethical behavior. 5. Exploring the disconnect between ethical orientations of marketing managers and consumers. 6. Examining the influence of socialization processes on ethical orientations. 7. Incorporating psychological constructs like self-respect and desire for respect into models of ethical decision-making. 8. Conducting context-specific research to understand the relationship between ethical judgment and action. 9. Empirical testing using both vignettes and structural equation modeling to validate the model and explore its implications for both marketers and consumers, especially in the context of brand activism and public relations crises.

Practitioners should be mindful of how their actions and intentions influence ethical judgments. They should integrate ethical considerations into all aspects of business, including CSR initiatives and training. Promoting diversity and transparency fosters ethical decision-making and builds trust with consumers. Entrepreneurs should model ethical behavior, create an ethical culture and provide clear information about their practices.

The revised model highlights the significant social implications of ethical decision-making in marketing and entrepreneurship. By considering not only the outcomes but also the means used to achieve them, businesses can avoid negative impacts on society. This includes prioritizing transparency, fairness and responsible practices. Understanding the influence of cultural, individual and contextual factors on ethical behavior can lead to more ethical business practices, ultimately contributing to a more just and sustainable society.

The revised model constitutes a meaningful improvement to the seminal Hunt–Vitell general model of marketing ethics. Seven new research propositions, a simplified measurement model, research and practitioner implications and an Appendix that offers an overview of four decades of marketing ethics research are also provided.

Philanthropy has developed into a trillion-dollar industry with substantial transnational funds. Scholarly research on philanthropic leadership has experienced substantial growth since the 1990s, but as an academic field, it remains ill-defined. The purpose of this study is to examine the current state of the literature on philanthropic leadership to determine the extent to which the field needs to be further specialized.

Relying on the VOSviewer software version 1.6.15, the authors conducted a bibliometric analysis of 470 identified articles published between 1991 and 2021 to uncover the most influential articles, academic outlets and scholars in the field.

There is a noticeable lack of literature that accurately reflects the overall practice of philanthropic leadership. Most specialized research concentrates on the influence of corporate leaders in using philanthropic activities as a means of achieving business objectives. However, it is essential to recognize that leadership plays a critical role in effective philanthropy, which benefits various stakeholders and produces favorable spillover effects. The findings indicate that existing literature tends to focus on the influence of corporate leaders on philanthropic activities and their correlation with business outcomes.

This study contributes to the field by offering insights into the intellectual structure of the field and assists with the identification of new research directions within the philanthropic leadership domain. Further scholarly consideration is needed to understand the practice of philanthropic leadership.

The purpose of this paper is to investigate the relationship between board gender equality and environmental, social and governance (ESG) performance in the European banking sector. The study examines whether and how the presence of women on the board of directors (BoD) influences ESG dimensions.

The authors analyzed a sample of 72 European Union banks for the period 2015–2021 and developed an econometric model applying unbalanced panel data regression with firm fixed effects and controls per year. To test the research hypotheses, the authors considered gender equality in terms of female participation on the BoD and measured ESG dimensions by using the ESG score provided by Refinitiv.

The findings suggest a significant positive relationship between the number of women on BoD and the ESG performance of European banks only up to a certain threshold of female directors (at least three women). The study also explores how the proportion of women on BoD influences the individual ESG pillars. The results show that the percentage of female directors has a positive and statistically significant impact on the social dimension of the ESG framework.

The investigation is highly relevant to investors considering ESG issues in their decision-making process. The overall findings support policymakers and regulators on how to improve ESG performance through the design and the application of corporate governance (CG) mechanisms. From a managerial perspective, the study suggests that managers and CEOs should focus their efforts on establishing the right gender combination of directors on bank BoDs.

This paper offers an in-depth examination of the CG practices of banks, and it attempts to bridge the gap in prior literature on the determinants of ESG issues in the European banking industry. To the best of the authors’ knowledge, this study is the first that investigates the relationship between the representation of women on BoDs and the ESG dimensions measured by the Refinitiv Eikon score. The use of critical mass theory adds a fresh perspective to the literature on ESG in Europe since the influence of board gender diversity on ESG performance of the European banks is still unaccounted for. This study addresses this pressing research issue drawing on resource dependence, agency and legitimacy theories.