Ksenia Popova, Lynne J. Frewer, Janneke De Jonge, Arnout Fischer and Ellen Van Kleef
Consumer perceptions regarding what constitutes best food risk management (FRM) practice may vary as a consequence of cross‐cultural differences in consumer perceptions, cultural…
Abstract
Purpose
Consumer perceptions regarding what constitutes best food risk management (FRM) practice may vary as a consequence of cross‐cultural differences in consumer perceptions, cultural contexts, and historical differences in governance practices and occurrence of food safety incidents. The purpose of this paper is to compare the views of Russian consumers with those of consumers in European Union member states.
Design/methodology/approach
A survey previously conducted in five EU member states was replicated using a Russian consumer sample (n=460, SEM analysis). Psychological factors underpinning consumer evaluations of food risk management quality (FRMQ) were identified. A qualitative study (consumer focus group, n=9) allowed for in‐depth interpretation of the quantitative results.
Findings
Russian consumers hold similar views to consumers in EU member states regarding their perceptions of what constitutes effective FRM practices. However, the perceived honesty of food chain actors was an important determinant of perceived FRMQ only for Russian consumers, who also perceived that they were primarily responsible for their own food‐related health protection. EU consumers attributed more responsibility to food chain actors and the authorities.
Research limitations/implications
The analysis compared Russian consumers with consumers in five different EU member states. The results cannot be extended to compare Russian consumers with the entire EU.
Practical implications
An international risk communication policy is likely to be impractical, and should be developed at a national or regional level. Given that Russian consumers take personal responsibility for their own health protection, information needs to be provided to enable them to do so.
Originality/value
To the authors knowledge, this is the first comparative analysis of the determinants of perceptions of effective FRM held by Russian consumers with consumers from within the EU regulatory area.
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Victor Timchenko, Kseniia Kaisheva and Vladimir Timchenko
Vahid Molla Imeny, Simon D. Norton, Mahdi Moradi and Mahdi Salehi
Countries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study…
Abstract
Purpose
Countries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study investigates the willingness of accountants to report evidence of money laundering in an emerging economy, Iran, notwithstanding potential personal and professional risks implicit in such due diligence. It evaluates the relevance of personal characteristics of accountants to the propensity to report, and the implications for policy makers in terms of audit team composition.
Design/methodology/approach
The methodology is quantitative. Data was gathered by means of a suspicious activity scenario-based questionnaire administered to 1,128 of Certified Public Accountants in Iran, of which 281 responses were received. Four hypotheses were tested relating to the implications, if any, of gender, age, education and working experience for the propensity to report red flags indicative of money laundering.
Findings
Data revealed that accountants were generally more willing to report activity indicative of money laundering than was anticipated in an environment perceived to be characterised by professional and personal risks. Older accountants are more risk averse and more likely to report suspicious activity than younger counterparts who tend to disregard borderline indicators of money laundering. A significant red flag indicator of money laundering is a client's reluctance to provide information regarding controlling shareholders, debtors and creditors or to explain contrived and opaque corporate structures. Audit teams may be more effective when gender-balanced: female accountants tend to be more willing to report suspicious activity than male counterparts, reducing the risk of interference by powerful elites.
Research limitations/implications
The time frame over which the research was conducted was a single year; if it had been conducted over several years it may have revealed more nuanced and evolving reporting behaviour. The study was limited to Iran: a cross-comparison with another emerging economy or economies may have revealed useful contrasts.
Originality/value
The study contributes to behavioural accounting research in emerging economies. Limited empirical data is available regarding the influence of personal characteristics of accountants on their willingness to report suspicious activity in corrupt environments where personal safety and professional security may be at risk from powerful elites. It evaluates the implications of these for suspicious activity reporting policy, and for improving the effectiveness of the scrutineering role of audit teams. An innovative questionnaire was designed which may be suitable for future comparable research in emerging economies.
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The purpose of this paper is to see to what extent Hans-Georg Gadamer’s hermeneutic philosophy could be used to unveil how corporate discourse about financial crimes (in codes of…
Abstract
Purpose
The purpose of this paper is to see to what extent Hans-Georg Gadamer’s hermeneutic philosophy could be used to unveil how corporate discourse about financial crimes (in codes of ethics) is closely linked to the process of understanding.
Design/methodology/approach
Corporate ethical discourse of 20 business corporations will be analyzed, as it is conveyed within their codes of ethics. The companies came from five countries (USA, Canada, France, Switzerland and Brazil). In the explanatory study, the following industries were represented (two companies by industry): aircrafts/trains, military, airlines, recreational vehicles, soft drinks, cigarettes, pharmaceuticals, beauty products, telecommunications and banks.
Findings
Historically-based prejudices in three basic narrative strategies (silence, chosen items and detailed discussion) about financial crimes are related to the mindset, to the basic outlook on corporate self-interest or to an absolutizing attitude.
Research limitations/implications
The historically-based prejudices that have been identified in this explanatory study should be analyzed in longitudinal studies.
Practical implications
The historically-based prejudices that have been identified in this explanatory study should be analyzed in longitudinal studies. Historically-based prejudices could be strengthened by the way corporate codes of ethics deal with financial crimes. They could, thus, have a deep impact on the organizational culture in the long-run.
Originality/value
The paper analyzes the way corporate codes of ethics use given narrative strategies to address financial crimes issues. It also unveils historically-based prejudices that follow from the choice of one or the other narrative strategy.