This article aims to place recent corporate governance reforms in the historical context of the good corporate citizenship movement that began in the US in the mid‐1990s and came…
Abstract
Purpose
This article aims to place recent corporate governance reforms in the historical context of the good corporate citizenship movement that began in the US in the mid‐1990s and came to an abrupt end in 2002 when the most recent spate of corporate scandals emerged. It explores what the apparent failure of this movement portends for the recently‐enacted governance reforms.
Design/methodology/approach
The paper engages in a policy analysis of regulatory reform.
Findings
After offering the tale of corporate governance, a critical take on current reforms, the paper finds the skeptic's and pessimist's account of corporate good citizenship movement to be most helpful in explaining the illusory nature of corporate reforms and the resilience of the regulatory status quo.
Originality/value
The paper is a critical analysis of corporate governance reforms.
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Henri Kuokkanen and William Sun
Many consumer-focused corporate social responsibility (CSR) studies suggest a positive link between the responsibility demonstrated by a company and consumers’ intention to favor…
Abstract
Purpose
Many consumer-focused corporate social responsibility (CSR) studies suggest a positive link between the responsibility demonstrated by a company and consumers’ intention to favor the company in their purchases. Yet an analogous causal effect between corporate social and financial performances is not evident. This chapter conceptualizes how social desirability and cynicism contribute to the discrepancy between consumers’ attitudes and their actual purchase behavior, and analyzes why consumer choices indicated in surveys do not consistently convert into actions.
Methodology/approach
We develop a conceptual framework based on hybrid choice modeling to estimate the impact of two new variables, Corporate Social Desirability and Corporate Social Cynicism, on CSR research. The model presented synthesizes research findings from the fields of CSR and psychology with a discrete choice methodology that allows inclusion of psychological aspects as latent variables.
Findings
The goal of the framework is to bridge the gap between choices stated by consumers in CSR surveys and their actual choices by quantifying and extracting the effects of biases that otherwise threaten the validity of such survey results. As the next step, the practical value of the model must be evaluated through empirical research combining a CSR choice study with social desirability and cynicism measurement.
Originality
The framework proposes a novel way of controlling CSR surveys for potential biases created by social desirability and cynicism and enables quantification of this impact, with potential application to other fields where psychological aspects may distort research results. Future empirical evidence based on the framework may also offer new insights into the mechanisms by which the two biases distort findings.
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Connie Rae Bateman, Neil C. Herndon and John P. Fraedrich
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP…
Abstract
This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP decision process are identified along with the critical factors directly affecting sales and a TP audit. Propositions are derived which show relationships among these variables and tax rates, competition, and TP methodologies. Finally, academic research implications are suggested.
Margaret S. Kelley, Marsha Rosenbaum, Kelly Knight, Jeanette Irwin and Allyson Washburn
We investigate the relationships between violence, drug use and methadone maintenance treatment (MMT) for women injection drug users (IDUs). The data presented here come from a…
Abstract
We investigate the relationships between violence, drug use and methadone maintenance treatment (MMT) for women injection drug users (IDUs). The data presented here come from a longitudinal study of 233 IDUs both in and out of MMT in the San Francisco Bay Area. Each was interviewed five times over a period of three years, both qualitatively and quantitatively. Using grounded theory principals, we analyze 55 women's accounts of violence. We find that violence acts both as a barrier to entry to treatment and to successful treatment outcomes. Violence is related to drug use and treatment in several ways, primarily in that violence is a traumatic experience to which some women respond by using drugs. Violence may include forced drug use or methadone diversion. Violence may cause women to interrupt or postpone treatment. Finally, two women experienced violence from their treatment providers, which forced them to leave their programs. We suggest that in order to maximize successful treatment outcomes and reduce drug‐related harm for women, violence must be addressed in the treatment process.
Denise C. Tahara and Richard P. Green
This paper proposes an organizational change process to prepare physicians and other health professionals for their new roles in patient-centered medical homes (PCMHs). It…
Abstract
Purpose
This paper proposes an organizational change process to prepare physicians and other health professionals for their new roles in patient-centered medical homes (PCMHs). It provides physician-centered tools, models, concepts, and the language to implement transformational patient-centered medical care.
Design/methodology/approach
To improve care delivery, quality, and patient engagement, a systems approach to care is required. This paper examines a systems approach to patient care where all inputs that influence patient interactions and participation are considered in the design of health care delivery and follow-up treatment plans. Applying systems thinking, organizational change models, and team-building, we have examined the continuum of this change process from ideation through the diffusion of new methods and behaviors.
Findings
PCMHs make compelling business sense. Studies have shown that the PCMH improves patient satisfaction, clinical outcomes and reduces underuse and overuse of medical services. Patient-centered care necessitates transitioning from an adversarial to a collaborative culture. It is a transformation process predicated on strong leadership able to align an organization toward a vision of patient-centered care, creating a collaborative culture committed to health-goal achievement.
Originality/value
This paper proposes that the PCMH is a rigorous team-building transformational organizational change, a radical departure from the current hierarchical, silo-oriented, medical practice model. It requires that participants within and across health care organizations learn new skills and behaviors to achieve the anticipated quality and efficiency improvements. It is an innovative health care organization model of the future whose success is premised on teams supplanting the individual as the building block and unit of health care performance.
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Brent B. Allred is an Associate Professor of Strategic Management and International Business at The College of William & Mary, in Williamsburg, VA. He earned his Ph.D. in…
Abstract
Brent B. Allred is an Associate Professor of Strategic Management and International Business at The College of William & Mary, in Williamsburg, VA. He earned his Ph.D. in Strategic Management/International Business at The Pennsylvania State University. His current research interests are in technology sourcing and patent rights. He has published in various journals, including the Journal of International Business Studies, Management International Review, the Journal of International Management, Academy of Management Executive, and the Journal of Product Innovation Management.
This chapter considers how observers can effectively and safely engage with unethical organizational behaviors. Engagement methods need to be aligned with the situational contexts…
Abstract
This chapter considers how observers can effectively and safely engage with unethical organizational behaviors. Engagement methods need to be aligned with the situational contexts of specific cases. Micro-level individual, meso-level organizational, and macro-level environmental contextual obstacles to effective and safe engagement are considered. Five types of observer ethics engagement methods are considered in the context of specific cases and contextual obstacles. Engagement methods considered are as follows: (1) evocation and framing of dialogic engagement as consistent with the identity, vision, and values of the organization; (2) win–win incentive and ethics networking methods; (3) internal and external whistle-blowing methods; (4) if the observer is in a position of organizational power, top-down forcing methods; and (5) linking of observed unethical behaviors with strong external social movements.
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This chapter focuses on the normative importance of what attitudes our actions express to others. Business is not conducted in a vacuum – rather, it is conducted against a…
Abstract
This chapter focuses on the normative importance of what attitudes our actions express to others. Business is not conducted in a vacuum – rather, it is conducted against a background schema of social meaning. This chapter argues that the public meaning of our actions, what our actions express, is normatively important. The piece imports familiar norms regarding expressions from interpersonal morality to business ethics, such as those surrounding insult, blame, and gratitude. It argues that many of ethicists’ gripes across a range of business ethics topics – from disproportionate compensation to immoral investing – can fruitfully be analyzed from an expressive perspective.