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This paper aims to develop an integrated model to analyse the corporate social responsibility (CSR) perception of organizations in a regulated environment. The developed model is used as a basis to analyse practice and perception of CSR using the obligation-opportunity concepts.

The paper critically reviews the seminal literature and identifies inherent shortcomings in CSR’s existing conceptualizations. The concepts of implicit and explicit CSR are used to build a case for the integrated obligation-opportunity conceptual model. To analyse the CSR perception of select Indian organizations, a set of propositions are developed. The propositions are evaluated using the interpretive qualitative approach to analyse interviews from 12 CSR heads across 10 organizations.

The paper develops an obligation-opportunity conceptual model as an analytical tool to visually map existing CSR models and analyse organizations’ CSR perceptions. The results of the analysis of interviews suggest: the organizations in India are contributing towards CSR to abide by the law that is as an obligation; organizations can contribute towards strategic CSR by incorporating economic, social and environmental responsibilities simultaneously with the help of the developed model; CSR environment in India is implicitly-explicit in nature.

The proposed obligation-opportunity model enables mapping different theories along the dimensions of obligation-opportunity conceptualizations. It can be a powerful tool for researchers and practitioners to understand, research and strategically implement CSR in the given institutional environment.

The purpose of this paper is to redefine quality in the context of “access” providing higher education institutions (HEIs), through a theoretical lens, in order to find solutions to the wicked problem of access vs quality and “inclusiveness vs excellence” debate in higher education (HE).

This theoretical paper builds upon institutional theory and resource dependency theory to, first, analyse access vs quality debate and, second, provide answers to the undesirable and at times conflicting “trilemma” of scale, cost and quality in HEIs. To achieve the second objective, the paper offers a different perspective to address trilemma by proposing a synergistic coexistence between inclusiveness and excellence through “transformative” quality and learning theory.

“Transformative” quality uses reframing the problem, appraising culture and quality concepts, and eventually develops transformative interventions in access providing HEIs to improve their quality and enhance inclusiveness. Inclusiveness in HEIs needs to be addressed through the investigation of specific hypotheses, for which a closer examination of factors impacting the quality of access providing HEIs has been conducted. The goal is to facilitate a perfect mélange of inclusiveness and excellence in HE and, thus, create a new learning environment.

This paper contributes towards the access vs quality debate through transformative quality by developing transformative interventions and investigating factors affecting quality in HE.

The contribution has several policy, managerial and governance implications. Addressing these implications will enable the promotion of the third mission of HE, that is, to develop graduates who meaningfully engage with the society and their profession.

Quality and inclusiveness is a serious global problem requiring immediate attention and rigorous theory-informed frameworks. Through the investigation of specific factors and proposing meaningful interventions, this paper identifies the need to study a critical issue having global implications and investigates how it can be resolved.

The purpose of this study is to develop and empirically test the earnings management (EM) behavior model to investigate the personal psychological factors that influence individuals’ intentions to engage in EM.

Following a review of literature, personal-psychological factors influencing EM intentions were identified within the scope of the theory of planned behavior (TPB) and a dark triad of personality theory. The survey data from 153 MBA students were analyzed using partial least square-structural equation modeling.

The results revealed perceived behavior control is significant in influencing individuals’ EM intentions followed by attitude toward behavior and subjective norms. The results, however, do not support the relationship between moral obligation and intentions to engage in EM and also reported a negative relationship between Machiavellianism and individuals’ EM intentions.

The proposed model will enable organizations to develop focused training programs for managers to reduce EM behavior. It will also help educators in training students to positively shape their ethical behavior and make them more reciprocal toward others and their work environment.

The study develops the EM behavior model and suggests that TPB and Machiavellianism personality traits provide a useful framework to identify the personal psychological factors influencing individuals’ EM intentions. Further, the empirical testing of the model documents and contributes toward a better understanding of the personal psychological factors significantly influencing individuals’ EM intentions.

Collaborative knowledge building (CKB) is seen as a means for achieving desired learning outcomes as well as facilitating sharing and distribution of knowledge among community members. However existing CKB studies do not appear to identify and account for the tools used by groups (at individual and group level) as part of the CKB process. The paper aims to address this issue.

The paper describes a group knowledge building exercise within an educational context using activity theory as a descriptive data analysis tool. Data analysis involved conceptualising the CKB process as an activity system in which the group worked towards a shared object and identifying the ensuing contradictions in the CKB activity system.

Results from the analysis illustrate participants' use of reflective thinking processes for resolving contradictions and as a tool for articulating knowledge and developing a shared understanding. Two types of contradictions are identified from the analysis resolving which helped the group to achieve their objective. The efficacy of using activity systems as a holistic and flexible unit of analysis for studying CKB is illustrated through discussion of the results.

The results have educational research implications in terms of developing research tools for analysing CKB, collecting data from a group context, and developing tools for improving group‐work.

The results have practical implications in terms of building knowledge from experience within knowledge communities.

One of the outcomes of the study is the identification of developmental and reflective contradictions which highlight the issues that when addressed allow for successful achievement of the object (or to some degree of success), as well as a richer deeper experience for the participants.