David S. Christensen, Paul Schneider and Jeff Orton
Students apply the new Institute of Management Accounting (IMA) ethics standard to “contribute to a positive ethical culture” and advice to “actively seek to resolve an ethical…
Abstract
Theoretical basis
Students apply the new Institute of Management Accounting (IMA) ethics standard to “contribute to a positive ethical culture” and advice to “actively seek to resolve an ethical issue.” By learning and practicing how to voice concerns students gain confidence in this approach to resolve ethical issues. In addition, most students are inspired by the moral courage of the chief financial officer (CFO) and report an increased resolve to have moral courage.
Research methodology
The case was based on the CFO’s published account of his experience and supplemented with an interview. It has been gradually refined in an ethics course for accounting students over several years and evaluated from a sample of students who completed the course.
Case overview/synopsis
The CFO of a mining company was pressured to pledge collateral that was already pledged on another loan. The CFO courageously refused his supervisor’s request and resigned his position immediately (flight). In its ethics guidelines, the IMA requires its members to actively seek to resolve ethical issues internally before disassociating from the organization (fight). In addition, ethics writers Gentile (2010) and Badaracco (2001) suggest ways to communicate ethical concerns. In this case, accounting students learn how to resolve ethical issues using the ethics guidelines and suggestions by analyzing and writing about the experience of the CFO.
Complexity academic level
The case is used in a graduate ethics course. It may also be used in undergraduate accounting courses.
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D.A. Powell, K. Blaine, S. Morris and J. Wilson
In this farm‐to‐fork trial, genetically engineered (GE) Bt sweet‐corn and Bt potatoes were grown side‐by‐side with conventional varieties in the 2000 growing season at a farm and…
Abstract
In this farm‐to‐fork trial, genetically engineered (GE) Bt sweet‐corn and Bt potatoes were grown side‐by‐side with conventional varieties in the 2000 growing season at a farm and market in Hillsburgh, Ontario, Canada. The Bt sweet‐corn required no insecticides. From an economic perspective, only the first planting had pest pressure high enough to warrant the higher seed cost of the GE variety. The sweet‐corn harvested throughout the trial was segregated and labeled, and direct consumer evaluation of purchasing preferences was conducted. Overall, the Bt sweet‐corn outsold the conventional sweet‐corn by a margin of 680 dozen (or 8,160 cobs) to 452.5 dozen (or 5,430 cobs). A limited number of intercept interviews were conducted after consumers made their purchasing decision. The majority of consumers interviewed said they were more concerned about pesticides than genetic engineering; however, taste and quality also had a strong influence on purchasing decisions.
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THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…
Abstract
THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.
Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier…
Abstract
Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.
Arline Savage, a.J. Cataldo and Jeff Rowlands
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in…
Abstract
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in the 1991 to 1995 annual reports of two Canadian-owned pulp and paper companies are explored. The findings support legitimacy theory as an explanation for voluntary environmental disclosure in annual reports.
Anirudh Agrawal, Poonam Gandhi and Prajakta Khare
The purpose of this study is to explore how social entrepreneurship empowers women and how it influences the existing gender based intersectionalities in the society. This paper…
Abstract
Purpose
The purpose of this study is to explore how social entrepreneurship empowers women and how it influences the existing gender based intersectionalities in the society. This paper is based on a single case study of a social entrepreneurial startup called “Pahal,” which used social entrepreneurial strategies to encourage women to engage in economic activities, which helped them in gaining economic empowerment.
Design/methodology/approach
The researcher alongside the social entrepreneur visited the field for eight months from August 2016 to March 2017 and interviewed multiple stakeholder-employees (as partners) of the social enterprise. This study was done by conducting interviews with all the stakeholders in all the three social entrepreneurial phases, i.e. pre-Pahal, during-Pahal and after-Pahal. The interviews and observations were recorded and analysed using social entrepreneurial lens and intersectionality.
Findings
“Pahal Initiative” – is a social entrepreneurial intervention that helped the women in the household to start a food delivery business with the support of the social entrepreneur. Consequently, women gained confidence and self-respect. The attitude of men in the household changed when the women in the household generated additional income. It impacted their position and status which led to an increase in their participation in decision-making in the household and economic independence. The women become more interactive and expressive in a predominantly patriarchal household. Within one year, the entrepreneur had to stop the Pahal initiative. Then, this study observed and recorded that this event curtailed the economic activities undertaken by the women in their village and their social status reverted to what it was before the initiative.
Practical implications
First, social entrepreneurial strategies lead to economic value creation and lead overall socio-economic gains. Second, social entrepreneurial strategies address the problems of patriarchy and gender discrimination. Third, economic activities undertaken by women changed the social perceptions of the family members towards women in the families.
Social implications
From this case study, one observes that social entrepreneurship has a strong potential to bring about social and economic change. This study helps policymakers and non-governmental organisations to solve poverty and gender discrimination related problems using social entrepreneurial strategies.
Originality/value
This study uses social entrepreneurial intervention to understand and bring about change in the socio-economic status of women in rural India. This study uses an intersectionality lens to make sense of the data, reality and reflects on how intersectional positions are altered when women are economically empowered either through training or through a proper organisation or both.