In this chapter, I revisit an important debate about dalit feminism that took place in the pages of the Economic and Political Weekly, a leading publication in India, from 1995 to…
Abstract
In this chapter, I revisit an important debate about dalit feminism that took place in the pages of the Economic and Political Weekly, a leading publication in India, from 1995 to 2000 (Datar, 1999; Guru, 1995; Rege, 1998, 2000). Reexamining this debate in the context of contemporary dalit and savarna feminist activism, I show that while the debate was key in making visible (1) the heretofore unmarked savarna nature of autonomous feminism and (2) the male domination of dalit politics, in the decades following the debate, dalit politics remains primarily male, and autonomous feminism while cognizant of and in conversation with dalit feminism is not necessarily transformed by dalit standpoint. Further, dalit feminism itself while visible nationally and transnationally has focused at home largely on “difference,” from savarna feminism without adequately addressing the differences among dalit subjectivities in neoliberal India, limiting the possibilities of radical, coalitional politics.
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Sanjukta Choudhury Kaul and Nandini Ghosh
This paper aims to trace Tata Group’s role in responding to disability in the decades immediately following India’s independence until the preliberalization period of the Indian…
Abstract
Purpose
This paper aims to trace Tata Group’s role in responding to disability in the decades immediately following India’s independence until the preliberalization period of the Indian economy, i.e. from the 1950s to the 1990s.
Design/methodology/approach
This study’s methodology entailed a historiographical approach and archival engagement at Tata Archives (Pune, India) of the company documents. Materials and records of the Tata Company between 1942 and 1992.
Findings
Adopting the corporate culture lens, the study findings show that Tata Group demonstrated an active prosocial corporate approach toward disability. In a period governed by the ideology of a state-dominated developmental approach, Tata Group’s initiatives were related to medical interventions for a wide spectrum of disabilities, rehabilitation and efforts to ensure persons with disabilities (PWDS)’ livelihood.
Originality/value
Disability, in the neoliberalized economic landscape of India, is an emergent business issue for companies espousing workplace diversity. The historical understanding of business engagement with disability from postindependence to liberalization in India remains, however, limited. In postindependence India, the passive business response to disability emerged within an ethical and discretionary framework, with charity and philanthropy as the main modes of engagement. In this background, this paper explores Tata’s response to disability and PWDs, which was distinct.
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Sanjukta Choudhury Kaul, Manjit Singh Sandhu and Quamrul Alam
The design and implementation of an interpretive framework to study historically marginalized issues in management is a distinct area of research. This paper aims to propose a…
Abstract
Purpose
The design and implementation of an interpretive framework to study historically marginalized issues in management is a distinct area of research. This paper aims to propose a multi-method interpretive framework, integrating a historiographical approach and an archival investigation, and use the case of business responses to disability in colonial and post-independence India to elucidate the proposed framework.
Design/methodology/approach
This paper provides a summary of a proposed framework for the historical study of marginalized social issues using an interpretive paradigm. It also outlines the advantages and limitations of the proposed framework.
Findings
This paper makes a methodological contribution in multi-method interpretive research design for the historical study of socially constructed issues, neglected because of deep prejudice and social exclusion, that offer complex challenges for modern businesses seeking inclusive workplace strategies.
Originality/value
This paper proposes a research framework that contextualizes social issues in history (historiographical study) and cases of business responses to these issues (archival study) for the examination of historically marginalized issues in the business–society relationship.
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Ach Maulidi, Nanang Shonhadji, Fachruzzaman, Rida Perwita Sari, Dian Anita Nuswantara and Rindang Widuri
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new…
Abstract
Purpose
The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud.
Design/methodology/approach
This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud.
Findings
The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms' conditions that do (or do not) invest in a gender-diverse board].
Originality/value
This study offers different perspectives on the impact of female CFOs on the occurrences of financial reporting fraud. The results of this study are distinguishable from prior studies. This study moves the analytical focus from the macro level (gender diversity or female corporate leaders) to the micro level (female CFOs) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics.
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This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…
Abstract
Purpose
This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.
Design/methodology/approach
The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.
Findings
The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.
Practical implications
This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.
Originality/value
This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.
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This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It…
Abstract
Purpose
This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It brings a significant impact on both theory and practice. In the existing studies, there is a lack of clarity on a specific mechanism to prevent organisational fraud. The problem is that they tend to generalise the types of organisational fraud. Conceptually, organisational fraud may include corruption, double funding, asset misappropriation, bribery or falsification of documents. However, many scholars tend to neglect such diversities. Consequently, many occupational fraud cases become unstoppable, particularly corruption. To deal with this topical issue, the current study applies the term “occupational fraud” cited by the Association of Certified Fraud Examiners, consisting of corruption, asset misappropriation and fraudulent financial statement.
Design/methodology/approach
This study surveyed three Indonesian Local Governments. This study focussed on management levels that have strong power for coordinating governmental activities. The author chose these local governments because their local leaders (the regents) were jailed due to corruption scandals. As expected, this study gives us different perceptions of how fraud mitigation should be designed in the organisation.
Findings
The results suggest that corruption is a little bit complex than other types of occupational fraud. It is improbable to be prevented through technological and administrative approaches. As such, organisations need to think of extra efforts that could perfectly tailor the organisational control and organisational culture, organisational structure and technological advancement. The benefit of this effort is related to diagnosing the fit or misfit of organisation designs in addressing the dynamic dimensions of corporate governance. Then, it can also strengthen the efficacy of preventive measures to deal with occupational fraud.
Originality/value
This study provides a provocative discussion regarding the public perception of occupational fraud, consisting of corruption, asset misappropriation and financial statement fraud. And this study also offers a new refined conceptual analysis of how to deal with such types of occupational fraud by incorporating contingency theory and the Committee of Sponsoring Organizations of the Treadway Commission (COSO’s) internal control components.
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This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent…
Abstract
Purpose
This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent behaviours. This is because many fraud studies have mainly been focussed on the solo psychological aspects of the offender, rather than the social environments. This study also makes clear that fraudulent behaviours are different from delinquencies.
Design/methodology/approach
This research is focussed on the big bureaucratic scandals, occurring in Indonesia. The authors chose Indonesia because it places one of the corrupt countries in The Association of Southeast Asian Nations countries. To achieve the goals, the authors used the ethnographic approach by conducting an exclusive interview with 30 elite executives from the Government of Indonesia.
Findings
This study finds a deeper understanding of the root causes of fraud committed by individuals and co-offenders, in which micro-psychological, situational, sociological and criminological aspects are linked together.
Originality/value
This study contains provocative findings that can stimulate a critical understanding of the psychological aetiology of an individual’s intention to perpetrate partial fraud or to co-offend.
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Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan and Eliza Fatima
This study aims to examine the impact of founder or descendant chief executive officers (CEOs) on the relationship between tax avoidance and firms' future risk. This issue is…
Abstract
Purpose
This study aims to examine the impact of founder or descendant chief executive officers (CEOs) on the relationship between tax avoidance and firms' future risk. This issue is important because of an ongoing debate about founder and descendant CEOs' impacts, contributions and implications for firms.
Design/methodology/approach
This study uses a sample of publicly listed nonfinancial Indonesian firms in 2012–2019, most of which are family firms and adhere to a two-tier governance system that was understudied in previous studies. The authors use panel-random effect data regression for the statistical analysis.
Findings
The results demonstrate that founder or descendant CEOs do not affect the positive relationship between tax avoidance and firms' future risks.
Research limitations/implications
This research supports the upper-echelon theory, arguing that top management teams affect firms' strategic policies and outcomes.
Practical implications
CEOs play weaker roles in countries with a two-tier governance system than in a one-tier one. Additionally, in relation to Hofstede's cultural dimensions, Indonesia has collective and feminist characteristics that emphasize elements of togetherness and group so that firms reflect the firms' top management teams and not only CEOs.
Originality/value
This research fills a research gap on the role of founder and descendant CEOs in the relationship between tax avoidance and firms' future risks by analyzing firms in Indonesia, a country with a two-tier governance system and collective and feminine cultural characteristics.