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Article
Publication date: 7 October 2014

Mohar Yusof, Leilanie Mohd Nor and James Edward Hoopes

The purpose of this paper is to postulate, in addition to “moral” and “strategic” considerations, a third general standard for corporate social responsibility (CSR). That third…

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Abstract

Purpose

The purpose of this paper is to postulate, in addition to “moral” and “strategic” considerations, a third general standard for corporate social responsibility (CSR). That third approach is what moral philosophers call “virtue ethics.”

Design/methodology/approach

This paper uses a single organization case study of a Malaysian publisher to put forward the practice of virtuous CSR based on Islamic values and principles in a family business.

Findings

By focussing on creating or maintaining virtuous habits in the family and the firm, the family business has avoided the equally unrealistic notions that CSR must be entirely selfless or entirely strategic to be legitimate. Virtues that foster a successful strategy such as vision and competence can be enhanced rather than hindered by virtues such as integrity and generosity.

Research limitations/implications

This is a case study of a single family. Nevertheless, this paper has implications for strategy and CSR for non-family business as well because it brings into the discussion virtue ethics which is largely absent from popular ethical discourse in the West, including popular discourse about business ethics and CSR.

Practical implications

While moral and strategic interests merit consideration, virtue is often the most important concern of all. Virtuous CSR aims to improve or at least preserve the character and the soul of the family and its enterprise.

Originality/value

This paper shows that in family business moral freedom and CSR do not have to be purchased at the expense of an effective business strategy. Paradoxically, an effective business strategy may be partly non-strategic and partly non-business – i.e. partly focussed on virtue. Further research may show that family business can be a leader in CSR, teaching managerial techniques to non-family business.

Details

Journal of Family Business Management, vol. 4 no. 2
Type: Research Article
ISSN: 2043-6238

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 15 November 2018

Zakir Akhand

This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to…

Abstract

This chapter investigates the effects of the corporate sector on the effectiveness of selected tax compliance instruments in the context of large corporate taxpayers belonging to the finance, manufacturing, and service sectors. Applying multilevel logit models based on real tax office and survey data from Bangladesh, it is found that the filing compliance of large corporate taxpayers is influenced by penalty, tax audit, and taxpayer services, while reporting compliance is influenced by tax audit, criminal prosecution, and tax simplification. In the case of payment compliance, two coercive instruments – penalty and tax audit – have been found to be statistically significant. However, when sector characteristics are considered, the extent of the influence of these instruments, and, in some cases, their statistical significance changes. This suggests that the effectiveness of tax compliance instruments, among other things, largely depends on the sector affiliation of corporate taxpayers. Overall, this study establishes that corporate sector plays an important role in the effectiveness of tax compliance instruments, with the caveat that findings might be different if working definitions of the study variables were measured differently.

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Article
Publication date: 1 February 1975

Tom Schultheiss and Linda Mark

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

43

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 3 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 27 May 2014

Uwe Gross

Short-term problem solving during production launch may result in extended lead times and increased overall costs of new product development, thereby reducing the overall…

1183

Abstract

Purpose

Short-term problem solving during production launch may result in extended lead times and increased overall costs of new product development, thereby reducing the overall profitability of a new product. While the previous literature suggests formalized procedures and systematic problem solving approaches, empirical analyses indicate improvised, non-systematic, and ad hoc responses actually being used in firms’ real world problem solving processes. The purpose of this paper is to explain the role of such non-systematic approaches for the efficiency and effectiveness of problem solving processes during production launch.

Design/methodology/approach

The paper empirically explores the impact of improvisational problem-solving behavior on a firm's production launch efficiency and on the success of new products. Moreover, the paper investigates the moderating role of technology familiarity, project complexity, and the number of occurring problems during production launch.

Findings

The paper finds evidence for a positive curvilinear effect of improvisational problem-solving behavior on new product success and production launch efficiency. Additionally, the paper finds that improvisation is especially reasonable in complex and familiar projects or in the case of many unplanned changes during production launch.

Research limitations/implications

The study provides evidence for the relevance of routinized and improvisational behavior during production launch.

Practical implications

Improvisational behavior decreases the performance of the production launch and the financial performance of a new product in the case of frequent product changes or complex projects.

Originality/value

For the first time behavioral theory is applied to the phenomenon of production launch and problem solving.

Details

International Journal of Operations & Production Management, vol. 34 no. 6
Type: Research Article
ISSN: 0144-3577

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Book part
Publication date: 30 December 2004

Mina Westman, Stevan E. Hobfoll, Shoshi Chen, Oranit B. Davidson and Shavit Laski

We examined how Conservation of Resources (COR) theory has been applied to work and stress in organizational settings. COR theory has drawn increasing interest in the…

Abstract

We examined how Conservation of Resources (COR) theory has been applied to work and stress in organizational settings. COR theory has drawn increasing interest in the organizational literature. It is both a stress and motivational theory that outlines how individuals and organizations are likely to be impacted by stressful circumstances, what those stressful circumstances are likely to be, and how individuals and organizations act in order to garner and protect their resources. To date, individual studies and meta-analyses have found COR theory to be a major explanatory model for understanding the stress process at work. Applications of COR theory to burnout, respite, and preventive intervention were detailed. Studies have shown that resource loss is a critical component of the stress process in organizations and that limiting resource loss is a key to successful prevention and post-stress intervention. Applications for future work, moving COR theory to the study of the acquisition, maintenance, fostering, and protection of key resources was discussed.

Details

Exploring Interpersonal Dynamics
Type: Book
ISBN: 978-0-76231-153-8

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Article
Publication date: 27 August 2019

Kaveh Asiaei and Nick Bontis

This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which…

1446

Abstract

Purpose

This paper aims to tie together insights from the body of research on knowledge management (KM) and management accounting control systems to propose a conceptual model in which performance measurement systems (PMS) can play a role in translating knowledge resources into enhanced performance.

Design/methodology/approach

The underlying assumption of the “fit-as-mediation” approach signifies that knowledge features can play a role in the determination of the structure and implementation of particular managerial processes and this, in turn, may support information processing and lead to desirable results within organizations.

Findings

Synthesizing theory from performance measurement and the knowledge-based view of the firm, the paper’s analysis and discussions elucidate how the implementation of an overarching PMS, i.e. diversity of measurement, could translate the knowledge-related factors, i.e. knowledge resources and knowledge process capabilities, into enhanced performance. In particular, the proposed model shows that a comprehensive PMS plays an intervening role between KM and organizational performance.

Research limitations/implications

The proposed model may inspire a new research agenda to show how knowledge initiatives are managed and measured in organizations and how they are properly aligned with specific managerial processes to deliver real value.

Practical implications

Drawing upon the conceptualized associations among KM, PMS and organizational performance, this paper recommends some practical guidelines by highlighting the importance of PMS whereby organizations may reap maximum benefit from their KM initiatives.

Originality/value

This paper sheds new light on the links between KM and organizational performance, and it appears to be the first study to propose an intervening effect of PMS between KM and organizational performance.

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Article
Publication date: 1 May 2009

Mahmoud Mohammad Migdadi

The purpose of this paper is to, first, investigate the cultural attributes of organizations that may have an effect on knowledge‐related activities. Second, to build a case based…

768

Abstract

Purpose

The purpose of this paper is to, first, investigate the cultural attributes of organizations that may have an effect on knowledge‐related activities. Second, to build a case based on the literatures of knowledge management and learning which suggests that the phenomenon of cooperative learning may serve as an indicator of the existence of knowledge‐related activities such as knowledge creation and knowledge exchange. Finally, the paper seeks a better understanding of the linkages between these attributes and individual characteristics related to the development and transfer of knowledge throughout the enterprise, and ultimately, the organization's work products.

Design/methodology/approach

The approach of this study consists of two phases: first, development of a conceptual model based on the literature. Second, the hypothesized research model is presented and empirically tested by utilizing multiple regression analysis and simple regression analysis to investigate the climate of organizations, in order to understand the linkage between a set of organizational and individual characteristics and knowledge‐related activities found in cooperative learning groups and the resulting work outcomes. Data were collected from teams of information systems (IS) knowledge workers based at the information technology centers located in Jordanian universities. In total, 152 IS professionals from 15 system development teams across 12 universities participated in this study.

Findings

The survey instrument was shown to be both reliable and valid. Pertinent statistical analyses were then performed. The overall results from the empirical assessment were positive, thus reflecting the appropriateness of the proposed research model and hypotheses.

Practical implications

The findings of this study have implications for both academicians and managers who are interested in better understanding the nature of knowledge creation and knowledge exchange, as well as better understanding how one might prescriptively facilitate increased levels of knowledge creation and dissemination, organizational learning, and employee performance and satisfaction.

Originality/value

This study is probably one of the first to hypothesize a research model that integrates organizational climate, knowledge processes, cooperative learning and knowledge outcomes, then empirically investigate the relationships between these constructs.

Details

Journal of Systems and Information Technology, vol. 11 no. 2
Type: Research Article
ISSN: 1328-7265

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